Biography reseach project on Important Native American Political Research Paper

Biography reseach project on Important Native American Political Leader-Wilma Mankiller - Research Paper Example Regardless of the numerous accolades and aspects that define and characterize Wilma Mankiller, this piece discusses her role in influencing the American society. According to Hollingsworth, Wilma Mankiller is an indigenous American who was influential in Oklahoma, which was equally her birthplace. Furthermore, people recognize and remember her as the foremost female â€Å"Chief of the Cherokee Nation†3. Mankiller’s background is equally clear as presented by her parentage since her father was a Native American. Indeed, her surname, â€Å"Mankiller†, is interesting and controversial when taken literally; however, it meant a rank within the military that was admirable and respected. Mankiller initially schooled at Skyline College where she participated in activities at the Indian Center for a significant portion of her livelihood. Furthermore, she is equally a renowned rights activist as apparent in her political activities during the last century that centered on justice and progress. Additionally, Wilma Mankiller embraced the teaching career after relinquishing her position as the chief principal at Cherokee nation. Sadl y, on April 2010, Mankiller passed away with the most noticeable condolence emanating from President Obama. It is worthwhile to acknowledge that â€Å"Ms Magazine awards† was a coveted honor that she received in 1987. Indeed, such an award typifies her role in the society and encourages persons to embrace her ideologies. An additional prestigious award is the presidential medal award that typifies her work that centers on improving societal progress. Her biography is a significant published work since it sold numerous copies. Wilma Mankiller’s passion and interest in defending the local Americans and other minorities made her join divergent activists’ movements. During her activism, she participated in the

Oman Telecommunication Company Case Study Example | Topics and Well Written Essays - 2000 words

Oman Telecommunication Company - Case Study Example There is a 49%cap on foreign ownership in Omantel.However no single party can hold more that 5% of the company's shares currently. The telecom landscape is primarily dominated by the state owned incumbent operator Oman Telecommunication Company (Omantel) It is the sole licensed operator of public fixed lines, telecommunication services including local, long distance and international telephony besides data communication and value added services, dominates the telecom landscape in Oman. It has launched its digital cellular network in 1996 and was the only mobile service provider in Oman until 2005, when new entrant Nawras telecom forayed into the market.Nawras won the tender for a second cellular license in June 2004 and received it in Feb 2005.Omantel's cellular subsidiary, Oman Mobile was given a the formal cellular license in Feb 2004.Both the players operate in the cellular market under a three year period of exclusivity that will expire next year. For the year ending Jan 2006,there were an estimated 1,78,000 internet users in the sultanate, out of which a vast majority accounted for Omantel's subscriptions. Howver since it's launch in March 2006,second mobile license holder Nawras has claimed 20% of the market share and has added over 3,00,000 new subscribers In the current scenario, there is no schedule for awarding the third generation (3G) universal mobile telecommunication system (WMTS... The Telecommunication Regulatory Authority(TRA)expects to license a second national public fixed line network operator as well as a second national public data operator in the near future but has not yet set a schedule for the endowment of the license. Market Potential. Statistics from the Telecommunication Regulatory Authority reveal the following: Mobile phone subscriptions: 1.5 million Fixed phone lines: 2, 69,000. Out of this Omantel's subscriber base amounted to 1.242 million (all services) in June 2005.For mobile services its market share was a staggering 91.7% for the same period. There has been a significant rise in the number of internet users, yet the penetration rates in Oman are low compared to other regions in GCC. Most of the internet users are concentrated in and around the capital region of Muscat. Despite persistent attempts, little progress has been made in other parts of the country, particularly in regard to the access of high-speed ADSL services. Therefore, it maybe inferred that there is a lot of untapped market potential in Oman. The Arab Advisors group forecasts that by the end of 2009 increased penetration figures, greater account usage and multiplier ratios might account for as many as 5,08,000 internet users in the sultanate. The installation and access charges are plunging, therefore the internet and data services market is promising. In recent times, Nawras has introduced wireless EDGE broadband services. High-end business users constitute a major chunk of the clientele, but it is a small segment of the market and nearing saturation. In this context, the under twenty-five market segment is likely to drive growth. In markets like Europe and East Asia

The importance of employer branding

The importance of employer branding Terms of references This report highlights the rising awareness for the development of Employer Branding concept and its benefits for the organisations in present competitive labour market. The conflict between effective employer branding and employees rights and satisfaction toward organization has been examined in this report with specific focus on the unethical and controlling effect. Introduction: Employer branding is the perception of employees about an organization as a place to work. Its designed for motivating and securing employees alignment with the vision and values of the organizations. From the HR perspective the concept was subsumed the older term INTERNAL BRANDING that was essentially the process of communicating an organizations brand value to its employee. Employer branding The concept of EMPLOYER BRANDING was created in the 1990s by Simon Barrow, who founded People in Business (now part of TMP Worldwide) and was the co-author of The Employer Brand. 1 In the past, Barrow had been a consumer goods brand manager and headed up an advertising agency in London, but later became the chief executive of a recruitment agency. He was immediately struck by the similarities between the challenges faced in promoting consumer goods and in publicising the strengths of an organisations employee proposition. Both, he recognised, required a strong brand, and so the concept of employer branding was conceived. He defined employer branding as a set of attributes which make the employees feel more close to the company and take pride of being associated with the company they work for. Employer branding is in essence the mental setup of an employee where he or she receives mental satisfaction in the same manner as when he or she uses a product of a preferred brand. Employer branding is therefore a set of attitudes, as well as an array of activities and features enabling the process of branding to be more effective. They could be psychological (behaviour of superiors), economic (compensation package, benefits) or functional (potential to grow, job assigned according to capability). These definitions indicate that employer branding means promoting and building an identity and a clear view of what makes an organization different and desirable as an employer. It has similarities with product and corporate branding but the key difference is its more employment specific. Recruitment and employer branding Developing an employer brand is a combination of adopting vision, values, and behaviours, and delivering a service that shows commitment to best practice and service excellence. It begins with the recruitment process that offers number of tools that can be used to create perceptions of an employing organization, these tools are: Job advertisement and description Interview process Offer letters Information pack for new recruiters Employee handbooks Induction and training. The recruitment process is an important way to build a positive relationship between the organization and employee. Throughout the procedure, the organization can create a strong and positive view about them; even it can be extended to unsuccessful candidates as well. When employees have accepted the sincerity and accuracy of the employer brand, they will carry it forward, actively promoting the brand to colleagues and customers. However, employer branding which is basically untruthful will not work and is likely to be counter-productive. Benefits of Employer Branding Long-term impact: Successful employer brand can have a positive impact on recruiting for a considerable amount of time while considering any Major PR issues. Increased volume of spontaneous candidates: The number of applicants tends to increase each year as the employer branding gets stronger. Cases of a 500% increase of applications have also been observed. Increase in quality of the applicants: The quality of candidates will also improve dramatically; individuals who never would have considered in the past will start applying. Higher offer-acceptance rates: The rate of acceptance increase proportionately with the increase of image and goodwill of the company. Higher Employee Motivation: Employees can be easily motivated, or will stay motivated longer in the company because of the perceived pride in working for the company, and better management practices (generally) that is tied-in with the companys brand image, thus making it a company people work for because they chose. A stronger corporate culture: Employment branding can help strengthen firms corporate culture because of the inertia it gains from the very essence of employer branding; making a company desirable to work for. Diminished negative publicity and image: Effective branding can pinpoint problems by dealing with negative comments and preparing effective counter measurers. Increased manager satisfaction: As a direct result of increased interest from more able and proficient applicants, the managers will have more time for managerial functions as the demand to devote more time to recruitment process will decrease with the quality of the applicant group. Healthy competition: Employer branding is similar to product branding. Hence to keep a company desirable, it has to update its UPS and keep up with its promise of delivery. This increases healthy competition and also makes the companies better by the minute. Increased shareholder value: The ripple effect of the companys goodwill via employer branding can also positively impact a firms stock price. Support for the product brand: If a company has a brilliant brand image, it is more likely that its product will reap the benefits of it and be branded automatically. This helps especially when the company launches a new product. The brand essence should summarize what the brand stands for, becoming the nucleus for product development, all communications and even HR initiatives for employees. Its definition should also be consistent with the corporate vision/mission and values. For example, Volvo is a good example of a brand description is Volvo â€Å"Style, driving pleasure and superior ownership experience while celebrating human values and respecting the environment.† Volvos values and associations reflecting this brand identity are what are considered to be typically Scandinavian e.g. â€Å"nature, security and health, human values, elegant simplicity, creative engineeringand the spirit of stylish/innovative functionality†. For Volvo, this description not only mirrors the psycho-graphic profile of the ideal customer for their cars, but also summarizes what Volvo as a company means to all its workers its employer brand. These are intrinsic values that Volvo workers can relate to, what they believe in and why they feel comfortable making a commitment to their jobs. One can easily visualize the types of HR programs that would inspire a sense of pride and re-enforce these intangibles e.g. nature, health, security and other meaningful human values. ‘Living the brand LIVING THE BRAND is identifying with an organizations brand value to such an extent that employees behaviours fit exactly to the image that the business is trying to portray to its customers (Alan Price 2007). The alignment between employees behaviour and value of organizations brand image is very important. It is suggested that organisations need to ensure that there is no gap between what the organisation is saying in the outside world and what people believe inside the business. The employees should be perceived as Brand ambassador and brand marketing would only be successful if they LIVE THE BRAND. From this perspective: Organizations have encouraged employees to â€Å"buy in† to the business vision and values. They have to ensure that everyone in the organization clearly understand the purpose of the common set of values. According to Ind (2004), the themes discussed are likely to be of interest to HR and marketing practitioners as well as those involved in internal communications within organisations. Employees themselves are expected to internalise features and aspects of the organisations brand to ensure that they become brand champions, thus helping to represent to organisations brand to the outside customers. Such an approach immediately raises some interesting problems relating to equality and diversity as it expects each employee to share a particular set of values and act in accordance with these values. The employee branding approach being recommended by Ind raises a number of challenges for those interested in an equality and diversity agenda. An organisation that aims to ensure that employees are living the brand will specifically aim to attract and recruit employees who already share the values of the corporate brand. Furthermore, those already employed within the organisation will be encouraged to internalise the values of the organisation. Clearly, there are problems for encouraging diversity here, with one of the principles of diversity management being an acceptance and recognition that people are different and individual differences (especially of values) should be welcomed. Inherently, a living the brand focus is likely to go against such a principle. Ind makes the point that encouraging employee identification and commitment to the organisations brand values might deny an expression of individuality. However, Ind suggests that internal branding combined with allowing emplo yees to be empowered will enable freedom with order. Denial of individuality (dress code policy) When it comes to professional image, many employers are realising that Standards of dress and personal presentation are essential thus having a policy on dress code can be important. Where the employees meet customers, they act as the shop window for the company and the benefits of presentable appearance are obvious. However, even where the employees work is internal, there are less tangible benefits such as: Creating a team atmosphere, Engendering standards of professionalism, and Creating a corporate image. As employers are realising this, they are paying more attention to the appearance of their employees and the image and perception of the business dress, grooming and personal hygiene are all part and parcel of this. However, the issue of work place dress codes can be highly controversial. It is vital that employers are aware of the discrimination issues that dress codes can create. Issues with work place dress codes In organisations with uniforms, the issues can be more wide ranging. For instance, at the Greater Manchester Police Force, bureaucracy and unwillingness to accept change has hampered the introduction of hijabs for Muslim women. At Inchcape Fleet Solutions where all 140 non-senior staffs are provided with polo shirts or blouses branded with the company logo the style of the uniform does not suit all staff and most do not like wearing it. This would affect their moods at work and consequently affect their performance. Complaints of discrimination Furthermore, a complaint was raised informally by the staff forum of child trust fund provider Family Investments and relates to the fact that women can wear trousers that are not full length, while men cannot. Employees have requested that the company allows shorts to be worn, as long as they are below the knee Also, in September 2006, a British Airways worker has been suspended and attended an appeal over wearing a cross at work at Heathrow Airport. She claims the suspension is discriminatory, especially since the airline allows Sikh employees to wear traditional iron bangles and Muslim workers to wear headscarves.BA has said it will review its uniform policy in light of the media storm the story has provoked.Employer branding and discrimination law There are three areas of discrimination relevant to dress code policy: Sex Discrimination Act 1975 Religious or Belief Regulations 2003 Disability Discrimination Act 1995. Sex discrimination and dress codes There is the obvious potential for sex discrimination in any dress code, which sets different requirements for men and women. Past claims have challenged policies that: women must wear skirts men should not have long hair Men must wear a collar and tie. The case of Matthew Thompson who objected to the dress code imposed by the Department for Work Pensions at his place of work, a job centre in Stockport, can also be a good example. Mr Thompson claimed that the dress code discriminated against male employees as they were forced to wear a collar and tie whereas female employees could wear T-shirts to work. The Employment Tribunal found in favour of Mr Thompson stating that the dress code was discriminatory as the requirement to wear a collar and tie was gender based and there were no items of clothing that were imposed on women in the same office. From the Thompson case, it became clear that employers should be careful in the way that they draft their dress codes. Employers are not prevented from imposing dress codes that require employees to wear specified items of clothing as long as the code is drafted in such a way as to be even-handed between men and women. For example, jobs in the City, the current convention is for both men and women to wear suits. The convention is that a man should wear a tie with a suit but the same does not apply to a woman. A dress code requiring a smart suit could apply to both sexes but be enforced in a non-discriminatory manner appropriate for each sex. Religion/belief discrimination and dress codes A dress code that requires employees to act in a way contrary to their religious beliefs, risks being indirectly discriminatory. Thus, a dress code forbidding headgear will be discriminatory to male Sikhs, who must wear a turban. The best way to avoid these problems is to be as non-specific as possible. A widely worded dress code requiring smart appearance, with non-binding examples of suitable dress, cannot fall foul of specific clothing-related beliefs. To cross-check your dress code against the main religions clothing beliefs, refer to Acas Guide on Religion and Belief which has a useful chart at Appendix 2 (pages 40-50). It may be possible for employers to objectively justify a dress code contrary to any of these beliefs, if it can be done so objectively. For example, employees at a chocolate factory were successfully prohibited from having beards for health and safety reasons. However, employers should be very wary of relying on objective justification as the courts are reluctant to accept it. There may be a question mark in some cases whether a persons views are beliefs. According to Acas, Rastafarianism (which requires the wearing of a hat) is a belief system. Certain political beliefs or powerful sentiments such as patriotism (the wearing of an American flag badge) may or may not be regarded as beliefs. Employers should respect beliefs that are strongly held whether or not they are religious in nature. Disability discrimination and dress codes Disabled employees may not be able to comply with a dress code, for example, an employee with a neck injury unable to wear a tie. However, by and large, this need not affect the way the code is drafted; instead, employers should be sensitive in the enforcement of the dress code. In summary, employers should be quite a bit flexible when writing a policy on employee dress or appearance. Reasonable flexibility and sensitivity to the employees racial differences should be allowed in the dress code to make employees comfortable and any conflict and law suits, while meeting the Trust standard of Dress code. This view is echoed by organisations such as Broker Network, which believes that employees should be able to make their own judgments on what is best to wear. Many companies are now turning their backs on the concept of dress-down Fridays, opting instead to ditch smart business-wear every day of the week. A survey of 560 organisations has found that four out of five employers believe a more relaxed dress code leads to greater productivity. Nine out of 10 organisations that replied to the poll by the Peninsula employment law consultancy had declared ties an unnecessary part of their dress code. Conclusion The issues discussed above create a challenge for HR professionals involved in employee focused branding projects, especially those where employees are expected to share a specific set of values. That is that such initiatives will undoubtedly create a tension and potentially conflict with principles underlying an equality and diversity agenda. Inds suggestion that inside-out branding allows freedom and order remains unconvincing even when the employees are involved in constructing the brand values. An organisation that dictates a set of values for employees to internalise is still a homogenising force. Organisations that genuinely take diversity programmes seriously will have to tackle this tension. One possible way out of this conundrum is to include equality and diversity awareness as a key value included in the internal brand proposition. Recommendations Any guidelines should be carefully drafted, and employers are advised to treat any requests to dress contrary to the company code for religious or racial reasons with respect. Employers should consult the employee in question and discuss how to accommodate reasonable requests, and try to find a favourable solution. A tribunal will be more likely to be sympathetic to the employer where a policy is required for health and safety purposes, rather than simply to maintain a corporate image. Decide what restrictions on employees appearance are necessary and why. For example, teachers are expected to wear sensible footwear, suitable for the activities their job involves. Restrictions should not be excessive or unreasonable, for instance insisting on suits or ties in the office when employees are not customer-facing. Set out the guidelines clearly, and include the rationale behind any restrictions. Explain why restrictions may be placed on some employees but not others (for example, no body piercing for those operating heavy machinery for health and safety purposes, and those working within a cafà © of a supermarket may have stricter codes enforced on them than those who work in the same store, but dont come into direct contact with food). Give employees notice of when the policy will come into force. Allow employees a grace period before disciplining for non-compliance. Explain what will happen if employees are found to be in persistent breach of the policy (disciplinary action and, potentially, dismissal). Give the name of an individual that employees can talk to if they feel they cannot comply with the policy. Current legislation on issues that could lead to discrimination should be reviewed from time to time, and staff handbook should be read by employment lawyers to ensure compliance. Guidelines should also be updated to accommodate the legislation. Base the policy on business-related reasons. Explain your reasons in the policy so employees understand the rationale behind the restrictions. Common business-related reasons include maintaining the organizations public image, promoting a productive work environment, or complying with health and safety standards. Require employees to have an appropriate, well-groomed appearance. Even casual dress policies should specify what clothing is inappropriate (such as sweat suits, shorts, and jeans) and any special requirements for employees who deal with the public. Communicate the policy. Use employee handbooks or memos to alert employees to the new policy, any revisions, and the penalties for noncompliance. In addition, explain the policy to job candidates.Apply the dress code policy uniformly to all employees. This can prevent claims that the policy adversely affects women or minorities. However, you may have to make exceptions if required by law. (See next suggestion.) Make reasonable accommodation when the situation requires an exception. Be prepared to accommodate requests for religious practices and disabilities, such as head coverings and facial hair.Apply consistent discipline for dress code violations. When disciplining violators, point out why their attire does not comply with the code and what they can do to comply REFERENCES: Edwards, M. R. (2008) Employees as a Focus of Branding Activities: A Review of Recent Contributions to the Literature and the Implications for Workplace Diversity, Equal opportunities international. Vol 27(5) pp. 447-481 [online] Available from: www.emerald.com [Accessed 1 April 2009] Carrington, L (2007) EMPLOYER BRANDING [Online] Available from: http://globaltalentmetrics.com/articles/EB_2007_Brandempl.pdf [Accessed 26 March 2009] Wolff, C. (2007) EMPLOYERS USE DRESS CODES TO ENHANCE CORPORATE IMAGE, IRS. Issue 878. Available from: http://www.xperthr.co.uk [Accessed 26 March 2009] Downes, J. (2007) POLICY CLINIC: DRESS CODES, [online] Available from: http://0-www.xperthr.co.uk.lispac.lsbu.ac.uk/article/81919/policy-clinicdress-codes.aspx?searchwords=Policy+clinic%3a+Dress+codes [Accessed 26 March 2009] Millar, M (2006) EMPLOYERS RELAXING WORK DRESS CODE CAN HELP IMPROVE PRODUCTIVITY, [online] Available from: http://www.personneltoday.com/articles/2006/07/26/36558/employers-relaxing-work-dress-code-can-help-improve.html [Accessed 26 March 2009] Dr. Sullivan, J (2008) EMPLOYMENT BRANDING: THE ONLY LONG-TERM RECRUITING STRATEGY, [online] Available from: http://www.drjohnsullivan.com/content/view/183/27/ [Accessed 26 March 2009]Stephen Morrall, S Urquhart, C (2003) SEX DISCRIMINATION ARE DRESS CODES DISCRIMINATORY? [online] Available from: http://www.drjohnsullivan.com/content/view/183/27/ [Accessed 26 March 2009]Gronlund, J K (2008) HOW EMPLOYER BRANDINGCAN FOSTER TRUSTS AND LOYALTY? [Online] Available from: http://www.employerbrand.com/Points_pathf.html [Accessed 26 March 2009]

Social Security1 :: essays papers

Social Security1 Social Security is a federal redistribution program that collects payroll taxes from current workers to provide pensions for current retirees. Since the government is expecting a large amount of retirees within the next twenty year, they have proposed four plans to save Social Security. The four proposals are reducing benefits, increasing the retirement age, raising payroll taxes, and privatizing part of the system. Today's Social Security taxes crowd out other savings. Fixing the trust fund by raising taxes or cutting benefits would be fairly simple, but both approaches would only make Social Security an even worse deal than it is now. Approximately 75 percent of American workers pay more in Social Security taxes than they do in income taxes. Based on the Social Security Administration's own assumptions, payroll tax rates would have to increase from 12.4 to 19.5 percent for promised benefits to be paid. Although such tax increases might be sufficient to pay promised future benefits, the economy would suffer severe consequences. Raising Social Security taxes enough to keep the government's entitlements promises to future retirees would require doubling or tripling these taxes. That means taking 30 to 40 percent of every worker's wages just to pay retirement benefits. Such tax hikes are not economically or politically feasible. Social Security reform must not reduce the benefits of current retirees. In addition, it must allow Americans of all income levels to build a nest egg for the future. Real reform will also guarantee that all workers receive an adequate minimum retirement income. The benefits of current retirees must not be reduced. Washington has a moral contract with those who currently receive Social Security retirement benefits, as well as those who are so close to retirement that they have no other options for building a retirement nest egg. Any real reform plan must guarantee in law that seniors receive every cent that they have been promised, including an accurate annual cost of living increase. As a first step to saving Social Security for future generations, Congress should pass a law giving every already retired American a contract that provides a legal guarantee of his or her Social Security retirement benefits. Finally, current workers should have the choice of either joining a Social Security system that includes personal retirement accounts or remaining in the existing system and taking whatever benefit is available at the time that they reti re.

Qwea

ACCOUNTANCY 301 ACCOUNTING MEASUREMENT & DISCLOSURE FALL 2011 COURSE SYLLABUS Po-Chang Chen University of Illinois at Urbana-Champaign 434 Wohlers Hall [email  protected] edu 217-333-4527 Syllabus Content Content Course Overview & Objectives Course Materials Prerequisite Learning (Teaching) Philosophy Getting Help Class Procedures Assessment Written Assignments Balanced Scorecard Project Measurement Project Examinations Professionalism Potential Extra Credit Opportunities Potential Course Problems Special Accommodations Preliminary Course Calendar Page No. 1 1 1 2 2 3 4 4 4 5 5 5 5 6 7 Important Note: Changes to the syllabus will be announced in class and posted to the website. Students are responsible for checking the web regularly ACCY301 Course Syllabus—Po-Chang Chen Course Overview & Objectives ACCY301 provides an introduction to measurement and reporting of organizational performance for strategic and operational purposes with a focus on a variety of financial and non-f inancial performance measures suitable for both internal and external decision-making. The course will help you develop the accounting knowledge and a variety of professional skills and attitudes through inclass interactions, projects, and a series of labs. More specifically, the course is designed to achieve the following objectives: 1. To demonstrate the role of accounting as an information system that measures business value creation and supports economic decision-making. 2. To develop your understanding of the conceptual foundation of accounting measurement. 3. To develop your knowledge and skills to prepare and interpret information in financial statements by helping you learn how to analyze business activities and make accounting choices. For instance, you are expected to be able to understand the consequences of accounting choices for assets such as inventory, PPE, and intangible assets. 4. To demonstrate the role of subjective judgments in accounting measurement and disclosure and lead you to critically think about ethics issues in the accounting profession and accountants’ responsibility in society. 5. To develop your ability to use accounting as a business language to communicate effectively. 6. To foster team spirit among you and develop your ability to work well in teams. Course Materials 1. Revsine, Collins, Johnson and Mittelstaedt, Financial Reporting & Analysis, 5th Edition (McGraw-Hill/Irwin, 2011); 2. Course packet of readings published by XanEdu (available at TIS Bookstore); 3. FASB publications downloadable from the FASB website (http://www. fasb. org/); 4. Other readings in required readings folders on the Compass course website, including FASB pronouncements required for the course; 5. Cases and individual assignments in a folder on the Compass course website; 6. Other supplemental materials in designated folders on the Compass course website. Prerequisite You must have completed ACCY 201 and 202 (or the equivalent), and must have completed or be concurrently enrolled in ACCY 302 if you are an Accountancy major. Concurrent enrollment is strongly recommended for non-Accountancy majors. Learning (Teaching) Philosophy Learning is a process of construction. That is, knowledge is a state of understanding in the mind of the individual knower and must be constructed by each individual through iterative processes of experimentation (application) and reflection on the outcomes of such experimentation. Thus, learning is a process involving interaction among students and between students and the instructor. To achieve efficient and effective learning, I will strive to provide: 1. Personal concern for your education and development as a professional, 1 ACCY301 Course Syllabus—Po-Chang Chen 2. Fair and honest learning environment, 3. Openness to your ideas and opinions, and 4. Personal commitment to excellence in scholarship. Correspondingly, I expect the following from you as my student: 1. 2. 3. 4. 5. 6. Thorough preparation of assignments (both reading and written) for each class, Class attendance and active class participation, Active participation in and contribution to group projects, Fairness and honesty, Openness to the ideas and opinions of others, and Personal commitment to excellence in scholarship. Getting Help If you have any questions regarding the course, you can get help either from me or from my TAs during our office hours or by appointment. If you wish to set up an appointment with me, please send me an email at [email  protected] edu suggesting three possible 30-minute time slots we could meet. Please avoid Mondays and Wednesdays from 12pm to 4pm, as these are my teaching time slots. I will confirm the time and date of the appointment via email. My contact information: Po-Chang Chen Office: 434 Wohlers Hall Phone: 217-333-4527 Office Hours: Monday and Wednesday 4pm –5pm Teaching Assistants: Office hours location: BIF 2056 or BIF 2062 Ben Ger Email: [email  protected] edu Office hours: Thursday 2pm-3:30pm Michelle Erb Email: [email  protected] du Office hours: Tuesday 2pm-3:30pm Class Procedures The class format includes a mixture of lecture, group activities, and class discussions of assignments. The assigned cases, problems and activities represent practical illustrations and applications of the concepts presented in the readings. Cases, problems and activities are meant to stimulate inductive reasoning à ¢â‚¬â€œ the reflective reasoning from observations and particulars to concepts and theory that we can utilize more generally. That is, knowledge that we can use in situations other than the specific situation in which it arises. The inductive risk, however, is that such knowledge is only probable and thus, contains an element of falsity. Student Groups I will assign students to four- or five- person groups. These groups are assigned for the entire term and group members should sit together in class. Each assigned group should accomplish the assignments designated as group assignments. The assigned groups also should accomplish 2 ACCY301 Course Syllabus—Po-Chang Chen the balanced scorecard and measurement projects. Class Preparation and Participation I encourage students to prepare for class within their assigned groups. Appropriate class preparation is both an individual and a group responsibility. I may call on either groups or individuals to present assignment solutions and contribute to class discussion of the issues and problems contained in the assignment. The keys to successful problem- and case-based learning are preparation, attendance, participation, and attitude. While I encourage preparation within study groups, each student is responsible for daily preparation and participation in class when called on. I seek to engage the class in a mixture of activities. During class discussion you should discuss, challenge, and criticize ideas. You should express your thoughts and defend your beliefs using reason and logic. Assessment The course grade is determined based on the following components. Assigned points (percentage) Professionalism Assignment write-ups Group write-ups1 (25 points each for best four) Individual write-ups (20 points each for two) Balanced Scorecard and Measurement project (12% report, 4% presentation)2 Three examinations (15% each midterm, 20% final exam) Lab participation and assignments4 Total 1 2 00 (10%) 140 (14%) 100 40 160 (16%) 500 (50%) 100 (10%) 1000 (100%) For group assignments, 75% content and 25% grammar and style. For the report, 75% content and 25% grammar and style. For the presentation, 25% content and 75% presentation skills. 4 Lab participation and assignments grade is 100% based on the lab grades from the lab instructor. I scale the distribution of major elements of the course (see below) to the grading scale below. Overall course grade also employs the same grading scale. †¢ 100 to 96. 67% of possible points = A+; †¢ 96. 66% to 93. 33% = A; †¢ 93. 32% to 90. 00% = A–; †¢ 89. 9% to 86. 67% = B+; †¢ 86. 66% to 83. 33% = B; †¢ 83. 32% to 80. 00% = B–; †¢ 79. 99% to 76. 67% = C+; and so forth. 3 ACCY301 Course Syllabus—Po-Chang Chen Written Assignments All written assignments should be handed in at the beginning of class on the case due day. Papers deemed late are subject to a score of zero. Group-based assignments: There are five group-based written assignments. All group-based written assignments are graded for both content and communications. For communications grading, you are encouraged to seek help from the Department’s communications graders before submitting your work. Written and oral communications support is available through the Department of Accountancy. Please refer to the following website for the support information: http://www. business. illinois. edu/accountancy/programs/communications/. For the final grade assessment, one group-based assignment that has the lowest combined grade of content and communications will be dropped. Note that any written assignment that has a grade of zero due to no submission or late submission is not considered for grade. You should prepare all group-based written assignments in compliance with the following guidelines: 1. Unless otherwise specified, assignment write-ups should be in memo format (see both ACCY Memo Guidelines and Project Discovery Communications Handbook on the course website for additional guidance). 2. You should type the assignment using 12-point Times New Roman font, with double spacing and one-inch margins on all sides. 3. Unless otherwise specified, your memo should not exceed five pages of text including any attached or embedded tables, graphs and exhibits. 4. Unless otherwise specified, you should submit two (2) copies of the assignment, one for content grading and the other for communications grading. If in addition, you would like to use the memo and attachments to refer to during the day’s discussion, bring a third copy to class. Individual-based assignments: There are two individual-based cases that involve primarily numerical analyses and short answers. The individual-based cases are graded for accounting content only. Therefore, you do not need to prepare them in memo format. You should submit one copy of each individual assignment. Balanced Scorecard Project In this project, you will choose an extracurricular organization to which one or more of your group members belong. You will then design a Balanced Scorecard for the organization chosen by your group. More details of this project can be found in the Balanced Scorecard Project Guidelines on the course website at a later point of time. The outputs of your efforts will be (1) a written report and (2) a presentation to the class of your balanced scorecard design. Th e Balanced Scorecard Project Guidelines will also contain additional information about the written report and the class presentation.. Measurement Project In this project, I will assign a company and a specific reporting period f o r yo u r gr o u p to evaluate. You should download the company’s annual report from its website. In addition, groups should use other reports and information disclosed by the company, and/or other entities, in 4 ACCY301 Course Syllabus—Po-Chang Chen conducting its research of the company. Groups will research their assigned company using the research and analysis guidance in the Measurement Project Guidelines on the course website. The outputs of your research and analysis efforts will be (1) a written measurement project report and (2) a presentation to the class of the most important results of your research. The Measurement Project Guidelines will also contain additional information about the written reports and the class presentations.. Examinations There are two midterm exams and one final exam for this course. The two midterm exams are non-cumulative. The final exam is comprehensive (cumulative). Each exam will include multiple choice questions, short essay (one or two paragraph) responses, and problems. All examinations are closed-book and closed-notes. Professionalism As a student preparing to enter the profession of accountancy, you have a responsibility to conduct yourself in a professional manner. Fulfilling this responsibility helps to prepare you for the obligations you will assume as a professional accountant. The IFAC fundamental principles of professionalism are adopted in this course as a guide to our conduct in the accountancy measurement and disclosure course. Please refer to the Professionalism Contract and Professionalism Evaluation Report Guidelines for more details. Potential Extra Credit Opportunities You will have opportunities to earn potential extra credit by participating in professional learning or service activities. Please refer to the Professionalism Evaluation Report Guidelines for details about those extra credit opportunities. Potential Course Problems Academic Integrity The Business Faculty at the University of Illinois at Urbana-Champaign expects students who are preparing to enter the business profession to exhibit the same qualities of honesty, integrity, responsibility, and respect for others that society demands from business professionals. The primary responsibility for complying with the standards of academic integrity rests with each individual student and with the student body as a whole. By your enrollment in this course, you pledge on your honor that: 1. You will neither give nor receive unauthorized assistance on any academic or related professional assignment or activity. 2. You agree that all provisions of the UIUC Student Code related to student conduct and academic integrity bind all students matriculating to the University of Illinois at Urbana-Champaign. 3. You acknowledge that you have the obligation to report apparent violations of academic integrity and the Student Code in a non-anonymous manner to the course instructor or the Head of the Department. Missing Classes and Examinations and Failing to Turn In Assignments I expect students to attend classes. Midterm examinations are in scheduled class times and thus, the only acceptable reasons for missing an exam are sickness and other extenuating circumstances. You 5 ACCY301 Course Syllabus—Po-Chang Chen must provide me with adequate documentation of your reason for missing an exam. There are no make-ups for failing to turn in an assignment by its due date or missing an exam for other than an acceptable reason. In the case of a conflict with the final exam (defined as three university course exams scheduled within a twenty-four hour period, or two university course exams scheduled at the same time), I will arrange for a make-up exam only when approved by the department. A conflict exam approval form can be found on the course Compass website close to the final date. No make-up exams will be given for conflicts that arise from travel plans. You will need to provide documentation to support the conflict; the staff in the Department of Accountancy will then verify the conflict and you will be notified of your eligibility. You will not be allowed to take the conflict final exam if your request is denied by the Department of Accountancy. The instructor will request the Dean of the College to drop any student from the course who: †¢ Misses both midterm exams, for whatever reasons; †¢ Misses too many classes, particularly in sequence; †¢ Fails to contribute adequately to group assignments (i. e. , class presentations, case writeups and measurement project research and reports). Group Conflicts and Problems Group members should attempt to resolve all conflicts and problems among themselves in a timely manner. If such resolution is not satisfactory, group members should consult immediately with the course instructor. In any event, groups should not allow problems to continue beyond a one-week period. At the end of the semester, students will evaluate each fellow group member’s cooperation and contribution to group assignments. Such evaluations will be included as part of the Professionalism element of course grades. Grading Dispute While TAs and I make every effort to grade all of your work accurately, grading errors can occur. If you believe there is an error, you may request a regarding of the assignment or exam. Be aware, however, that grading errors can occur in both directions – errors can make grades too high as well as too low. Therefore, if you request a re-grading, your entire assignment or exam will be regarded, and all grading errors will be corrected. By requesting a re-grade, you accept the possibility that your grade may go either up or down as a result. To request a re-grade, you must submit a written request to me within one week from the class period in which the assignment or exam was first returned to students. The request must be accompanied by the graded original and must state the area of dispute, your recommendation for change in grade, and an explanation or justification for your recommendation. Special Accommodations If you have a condition, such as a physical or learning disability, which will make it difficult for you to carry out the work as I have outlined it or which will require academic accommodations, please notify your Teaching Assistant or me during the first week of the course and we will strive to accommodate. 6 ACCY301 Course Syllabus—Po-Chang Chen Preliminary Course Calendar Date 1 Topic Readings Before Each Session COMP: Course syllabus Assignment Due Mon 22-Aug Course introduction 2 Framework for Accounting Measurement and Disclosure Revsine et al. , Ch 1 Economic and Institutional Setting for Financial Reporting Objectives & economics TIS: Sunder, Ch 1 Introduction to the Theory of Wed 24-Aug of accounting Accounting and Control (skim) FASB: SFAC 8 Ch 1 Objectives of Financial Reporting by Businesses (skim pg 1-14; use as reference) (Compass) Mon 29-Aug Accounting measurement FASB: SFAC 8 Ch 3 Qualitative Characteristics of Useful Accounting TIS: Brown, An Accountant's Measurement Primer (pp. 1- 8) COMP: IMA Statement, Value Chain Analysis for Assessing Competitive Advantage; TIS: Porter, What is Strategy? Labor Day No Class! Case day TIS: Kaplan & Norton, Transforming the Balanced Internal performance measurement Scorecard from Performance Measurement to Strategic Management: Part I Revsine et al. , Ch 2 Accrual Accounting and Income Determination Financial statements 1 FASB: SFAC 6 Elements of Financial Statements (skim, use as reference) Group Case 1 3 4 Wed 31-Aug Business strategy and accounting Mon Wed 5-Sep 7-Sep 5 6 Mon 12-Sep 7 Wed 14-Sep 7 ACCY301 Course Syllabus—Po-Chang Chen 8 Mon 19-Sep Financial statements 2 Revsine et al. , Ch 4 Structure of the Balance Sheet and Statement of Cash Flows FASB: SFAC 5, Recognition & Measurement in Financial Statements (skim, use as reference) (on Compass) FASB: FAS 157, Fair Value Measurement (para. 1-39) Group Case 2 9 Wed 21-Sep Recognition and measurement Recognition and Measurement – Selected Events/Transactions 10 Mon 26-Sep Revenue recognition-1 Revsine et al. Ch 2 Accrual Accounting & Income Determination (re-read) FASB: Research revenue recognition in FASB Codification Revsine et al. , Ch 3 Additional Topics in Income Determination (pp. 137- 156) Group Case 3 11 Wed 28-Sep 12 Mon 13 Wed 3-Oct 5-Oct Revenue recognition-2 Case day Midterm Exam 1 Accounts receivable & doubtful accounts Trade notes receivable Case day and usefulness of accounting estimates Retail inventori es and cost flow assumptions BSC Presentation Day Manufacturing inventories Case day Midterm Exam 2 4 Mon 10-Oct 15 Wed 12-Oct 16 Mon 17-Oct 17 Wed 19-Oct 18 Mon 24-Oct 19 Wed 26-Oct 20 Mon 31-Oct 21 Wed 2-Nov Revsine et al. , Ch 8 Receivables (pp. 411-421) Revsine et al. , Ch 8 Receivables (pp. 421-436) TIS: Brown, Time Value of Money TIS: Lundholm, Reporting on the Past Revsine et al. , Ch 9 Inventories (pp. 481-507) BSC project presentation and report Revsine et al. , Ch 9 Inventories (pp. 476- 481) TIS: Maher et al. , Ch 3 Activity-Based Management Group Case 5 Group Case 4 8 ACCY301 Course Syllabus—Po-Chang Chen 22 Mon 7-Nov Fixed assets 23 Wed 9-Nov Intangible assets Revsine et al. , Ch 10 Long-Lived Assets & Depreciation (pp. 545-558; pp. 563 -576) Revsine et al. , Ch 10 Long-Lived Assets & Depreciation (pp. 558- 563) Individual Case 1 TIS: Siegel & Borgia, The Measurement and Recognition of Intangible Assets Revsine et al. , Ch 4 Structure of the Balance Sheet and Statement of Cash Flows (re-read pp. 196-207) Revsine et al. , Ch 17, Statement of Cash Flows Revsine et al. , Ch 5 Essentials of Financial Statement Analysis (pp. 267-271) TIS: Bergevin, Ch 11 Advanced Cash Flow Analysis Thanksgiving Break. No Class! 4 Mon 14-Nov Statement of cash flows – I 25 Wed 16-Nov Statement of cash flows -II Mon 21-Nov Wed 23-Nov 26 Mon 28-Nov Statement of cash flows case and Final exam review Individual Case 2 27 Wed 30-Nov Measurement Project Presentation 28 Mon 2-Dec Measurement Project Presentation Final Exam Measurement Project Report 29 Wed 7-Dec TBD Readings legend: TIS – Measurement and Disclosure course packet from XanE du Revsine et al. – Revsine, Collins, Johnson & Mittelstaedt textbook, 5th edition COMP – â€Å"Required readings† folder on Compass website FASB – Financial Accounting Standards Board website 9

Strategic Management in Non Profit Making Organization

Introduction Strategic Management is the process by which managers make the choice of a set of strategies that will enable it to achieve better performance. The context of strategic management can be defined as the societal role of the organization, environmental, technological and human resource factors. With changes in a context, a unique set of managerial constraints arise (Stevens & McGowan, 1983). Context influences the nature of managerial behavior: the actions of a manager in arriving at a decision regarding how to deal with a given context.The way that a strategic plan is developed depends on the nature of the organization's leadership, culture of the organization, complexity of the organization's environment, size of the organization and expertise of planners. The not-for-profit sector is extremely diverse in terms of the organizations it encompasses and the work it undertakes. In recent years, there has been a substantial increase in the creation and consolidation of non-pr ofit organizations of various sizes, with diverse objectives and different scopes of action.More often than not, these organizations are managed by individuals who are dedicated or committed to the company's goals but have not had the opportunity to undergo specific training for this purpose. There are diverse types of non-profit organizations globally e. g. hospitals, social, cultural and political organizations. Most of the NGOs startups will usually come up with a strategy formulation paper which will consist of the vision, goals and objectives, implementation strategies and the budgets. This is because most of them are funded through grants and donations which will normally require a well done funds mobilization proposal. Related essay: â€Å"Support Positive Risk Taking For Individuals†However, most of them are less likely to engage in procedural strategic management implementation as a formal exercise. Also, these organizations are less likely to exhibit the features of a sound strategic plan as follows: †¢ Whereas one of the features of strategic planning is the long term nature of these plans, most of the non-profit organizations tend to be managed more on a short-term operational basis rather than in a strategic sense. †¢ Secondly strategy formulation takes into account the customers and competitor behavior.For nonprofit organizations, the influence of their clients or customers is often limited. These organizations will normally decide what is best for their clientele/customers and implement. †¢ Whereas strategic management is dynamic and continuous, most NPO aren’t very receptive to changes. They are comfortable in their current positions and transformation is quite an uphill task for them. Most of them thrive on tradeoffs between efficiency/productivity vis a vis processes. They are mostly driven by their social and community focus and appeal more to the conscience. This in turn stifles innovation and productivity and may hamper the decision making process. However, this will also be determined by the leadership style of the leader. . Requirements for strategic planning in non-profit corporate strategies Non profit organizations, just as for business organizations, can and should be designed to bring success and avoid failure. This can be done by capitalizing on the strongest capabilities of the non-profit organization in question, and exploiting the greatest opportunities, while reducing risk associated with organizational weaknesses, and environmental threats.This shared understanding of the overall strategic situation of the organization gives a sound basis for strategic decision making. The primary requirement for an overall non-profit or ganization set of strategies is that they should be developed to cover two main dimensions, bringing success and avoiding failure when things go wrong. †¢ Non-profit strategies must give the organization a very good chance of hitting the target for satisfactory performance and even exceeding it. †¢ At the same time, strategic planning nonprofit style must not expose the particular rganization to such risks that its performance might fall below to that considered to be failure. Additionally strategic planning in non profit must have a set of strategies that meet these requirements- †¢ Make full use of all the organization's most impressive strengths. †¢ Correct or neutralize all major weaknesses. It must not be based on these weaknesses. †¢ Either eliminate or reduce the impact of all the major threats. †¢ Exploit any highly rated opportunity for enhancing non-profit performance. Be strictly practical and relevant to the precise strategic situation of th e particular non-profit organization, and hopefully be †¢ Imaginative in the sense of being able to engage staff in implementation, and stand out among similar non-profit organizations in some way, and not be a pale imitation of what everyone else is doing, so as to strengthen the community standing of the organization and its non-profit mission. The following are some of the strategic contexts for non-profit organizations. (i) Governorship The not-for-profit organizations are not governed by organic law (constitutions).Top management teams are empowered by the corporate charter to engage in strategy implementation. A direct link between strategy formulation and implementation and the active involvement of all relevant parties throughout the process is deemed to be essential to effective private sector policy making. (ii) Openness to External Environment Not-for-profit organizations even though open to the external environment, the chief executives or board directors may ignore contributions into policy formulation and implementation processes from the various stakeholders.Failure to consider such contributions does not necessarily put their careers into risk, neither the legitimacy nor the credibility of the organization. (iii)Clearly defined goals Not-for-profit organizations generally operate within the framework of a limited number of relatively stable goals such as growth, profitability or market share. As (Peters & Waterman, 1982) noted, the top managements of more effective organizations appear to focus their attention on a limited set of clearly defined objectives. (iv) Cultural orientation Strategy formulation is largely affected by culture in non-profit organizations.Informal processes are used; for example an outstanding performer awarded a bonus in a not-for-profit organization is received well and does not attract bickering from other staff. (v) Human Resource Strategies In non-profit organizations, the personnel system is not based on merit. Employment, reward and advancement are done haphazardly thus creating a dependency relationship between the junior and senior staff. (vi) Separation of functional authority Not-for-profit organizations do not have a separation of functional authority like in the public sector.The organizations may be run by the directors who have founded them. The directors make day to day decisions and could even head departments in the organization. (vii) Marketing Strategies for non profit organization †¢ Website platform. †¢ Social media †¢ Brand enthusiasm †¢ Newsletters †¢ Creative Viral Programs †¢ Monitring. REFERENCES Peters, T. J. , & Waterman, R. H. (1982). In Search of Excellence. New York: Harper & Row. Stevens, J. M. , & McGowan, J. R. (1983). Managerial Strategies in Municipal government Organizations. Academy of Management Journal.

Comedy in a Action, Suspense M essays

Comedy in a Action, Suspense M essays Pulp Fiction is a great movie with one of the best young directors Quentin Tarantino, and great actors such as John Travolta, Samuel L. Jackson, Uma Thurman, and Bruce Willis. This movie keeps you on the edge of your seat at all times with the killing and drugs always in the shot but at times you can laugh at the conversations that go on throughout the movie. A great scene I have chosen is one of the first few scenes when Jules (Samuel L. Jackson) and Vincent (John Travolta) are driving in the car on the way to kill somebody. The funny part of this scene is how they are both going to kill somebody in a few minutes but for some reason they are talking about what a cheeseburger is called in Amsterdam. It seems to me that killing doesnt even cross their mind. Vincent is telling Jules about his trip to Europe and he is just telling him the funny differences they have over there like, they use mayonnaise instead of ketchup and drugs are legal to buy which is funny since the movie is all about drugs. The next funny part is when they open the trunk and figure out how many people are in the apartment but instead of saying wow thats a lot of people in there all they say is, we need shotguns. At this point you would believe that they would get serious and worry about killing these guys but instead they begin talking about massaging feet, which h as nothing to do with the situation. While they are waiting for the right time to knock on the door and kill these fools they fight about if its right to message a womens feet that is married. They compare it to going down on a girl which is quite hilarious. Vincent is being a smart ass at this time and ask Jules if he would mesage his feet. The comedy stops when they walk in and Jules becomes a hard ass and goes on a killing spree and doesnt give a damn about anyone but himself and Vincent. Theres even a little comedy in this scene when Jules gets off the su...

Free Essays on Learning English In The Mathematics And Science Classroom

is the exploration of word origin in an effort for students to grasp mathematical languages. The second strategy: everyday language, can be used as a strategy to develop mathematical knowledge and communication. According to the writer, teachers should not overlook everyday language as a learni... Free Essays on Learning English In The Mathematics And Science Classroom Free Essays on Learning English In The Mathematics And Science Classroom Stepanek the author of the article quoted that learning is the process of developing and negotiating meaning, which is usually through the medium of language. The author further stated that because language is the primary means of teaching, student’s ability to participate in mathematics and science is dependent on their language ability. The writer didn’t limit the importance of language to just teaching, she also stated that it is in the way they think and communicate what they know. The writer in support of Language and learning mathematics quoted Cocking â€Å"language proficiency plays a role in mathematics achievement.† The author of the article in promoting the use of language highlighted a suggestion made by Warren, Rosebery and their Cheche Konnen colleagues, which encourages teachers to rethink their approach, using diverse languages as a bridge rather than a barrier to learning mathematics. The author of the article highlighted two tools/ strategies to enhance mathematics through language development, they are: finding the right words and using everyday language. In this are the author suggest that the languages of mathematics and science are different from the language that students use socially, therefore what the author is saying is that students are likely to benefit from languages that targets unfamiliar words, expressions, and syntax. A key area the author highlighted when finding the right words is a need for the students to learn the difference between how words are used in an everyday context and their meaning in mathematics. The final area highlighted by the author under finding the right words is the exploration of word origin in an effort for students to grasp mathematical languages. The second strategy: everyday language, can be used as a strategy to develop mathematical knowledge and communication. According to the writer, teachers should not overlook everyday language as a learni...

Advantages and Disadvantages of Franchising

Advantages and Disadvantages of Franchising Franchising Franchising is arrangement where one party (the franchiser) grants another party (the franchisee) the right to use trade-name as well as certain business systems and processes, to produce and market good or service according to certain specification. The franchisee usually pays a one-time franchise-fee plus a percentage of sales revenueas royalty, and gains immediate name cognition, tried and tested products, standard building and decor,detailed technique in running and promoting the business, training of employees, and ongoing help in promoting and upgrading of the products. The franchiser gains rapid expansion of business and earningsat minimum capital-outlay. Feature of the franchise is that each buyer undertakes to fulfill the various conditions and requirements of the seller (franchiser), related to the production and sale of goods and the provision of related services to consumers. Thus, in the world market there are groups of companies united in a single system un der the auspices of a major international corporation. Its partners in the contract the franchisor provides advice on corporate location, selects equipment, helps in training, advice on management, and may also provide financial assistance. All this facilitates the standardization and unification of products and services of the companies included in the system of franchising provides unity on market events, style and design, the quality of goods and services sold the centralization of procurement related savings (and the additional benefit to the franchisor). Advantages of franchising mode are following (Kotler, 2002, p. 377): Rapid expansion of sales markets, the increase in sales volume and the territorial expansion of the business Absence of the cost of the vertically-integrated network management (reduction of personnel costs) A lower level of own capital investment Lift the prestige of the company and its trademark, recognition from the customers, increased confidence i n the quality and range of products a single company Income from the sale of the license and renting real estate franchise and equipment Profit from lending opportunities franchisees and reducing the time of turnover. Disadvantages of franchising mode are following (Kotler, 2002, p. 377): The likelihood of a smaller part of the profits from the franchise business than on their own Low reputation of one of the franchises in the absence of proper quality control can affect the reputation of the firm; Difficulty in controlling the reliability of financial reporting franchisee The franchisor is preparing a possible competitor in the face of franchisee company Joint ventures Joint ventures are often created for access to foreign markets, company’s decision to team up with their foreign partner, sharing ownership and control over the activities of the company. In world practice, there are many examples of well-known association of firms and corporations to tap new m arkets and gain competitive advantage. Creation of a joint venture may be the preferred method of access to foreign markets for the following reasons: 1. If the company lacks the financial, technological, managerial and other resources for self-development in foreign markets 2. If the government does not admit to its market foreign companies or subsidiaries without the participation of local capital for some political or economic reasons; 3. When the company, for economic reasons, team up with a foreign company for the joint production, the sale of which will provide the company higher profits due to the low cost of use of local resources (labor, raw materials, etc.)

Forbidden practices, food, and drinks in Islam Research Paper

Forbidden practices, food, and drinks in Islam - Research Paper Example In the western world and in other major religion dating and premarital sex is generally accepted but this is a forbidden act among Muslims. Young persons of the opposite sex are not allowed to be together by themselves. One could question how does a relationship develops between young persons which can lead to marriage. There is a systematic way in which this can be done. Persons of the same sex are encouraged to foster good friendships that they will have for a lifetime. Through these friendships they will get to know families of their friends and this can lead to potential marriage at the appropriate time. Marriage just does not happen as is the practice of couples who are non-Muslims. It follows a pattern. Firstly the young person inquires of Allah as to who the person should be. He asks for spiritual help in finding the right person. On a personal level the family communicates among the members of the family who the partner should be. It is normal for the parents to approach anot her family where there is a potential partner. Even after the couple and the family decide that the marriage should take place, the two persons who have decided to marry will never meet alone, by themselves. They always have to be accompanied by others. This action is a direct command given by the Prophet Muhammad who warns against the potential danger of two unmarried persons of the opposite sex meeting alone. â€Å"Not one of you should meet a woman alone unless she is accompanied by a relative. Whenever a man is alone with a woman, Satan is the third among them.† Muslims are forbidden to marry blood relatives or persons from another religion. Blood relatives include parents, sisters, brothers, foster parents, in-laws, maternal and paternal uncles, aunts, nieces and nephews. There are some days which Muslims do not chose to get married. Days such as the day when the death of the Prophet is commemorated and other days of mourning are forbidden days for persons who are gettin g married. There are some sexual acts that are forbidden even between married couples. One of the most common one is the law of Islam that forbids men to have sexual intercourse with their wives during the time of their menstrual periods. This law is mentioned in the Quran. â€Å"Menstruation is a discomfort. Do not establish sexual relations with them during their menses and do not approach them until the blood stops. Then when they have cleansed themselves, you go into them as Allah has commanded you. There is a technical period and terminology that goes with the definition for menstruation. It is not considered to be menstruation if the bleeding occurs less than three day. It is called menstruation if it runs between three and ten days. Similarly a woman who has a menstrual period for over ten days can have sexual relations with her husband on the eleventh day since this would be termed as irregular bleeding. Husbands are also not allowed to have sex with their wives during the day in the month of Ramadan, for ten days after the woman has given birth and also during the time the couple is on pilgrimage to Mecca. Homosexuality and other unnatural sexual acts are strictly forbidden in Islam. There is also reference in the Quran about homosexuality. â€Å"Do ye commit lewdness such as no people in creation committed before you? For ye practice your lusts on men in preference to women: ye are indeed a people transgressing beyond bounds.†

A) How successful has the government of the Irish Republic been in Essay

A) How successful has the government of the Irish Republic been in running it's economy over the last three years b) Describe and evaluate the main macro econo - Essay Example â€Å"Because Ireland is a small country, FDI The housing market helped helped to sustain growth in the recent years as housing investment has reached almost 16% of GNI, but the market has turned since 2006.on the basis GNI growth is expected to decline from 5% in 2007 to 3% in 2008. The housing market weakness also effected badly on increasing the rate of unemployment from 4% in 2006, to 5.5% in 2008. Ireland enjoyed spectacular growth in tax revenues over the past years but this is affected by the economic declining, the government surplus of 3.5% of GNI has reduced in to .5% in 2007due to the lower property related receipts the real government expenditure has expanded rapidly In the year 2005, Ireland’s employment rates reduced from 14% to 4%, due to the growth in GDP. But in the year 2006 the unemployment rate increased to 4.4% Ireland faces a problem of sustainability from other countries because of the generation gap in population aged over 65, relating to working age population .the current system will unsustainable even with the national pension fund The growth rate in GDP has reached 10%from 1997 to 2000; which in 2005 has reached $169 billion, above the average of EU 25. However, since year 2006 Ireland’s economic growth started to slow down, due to the lower investment spending and more moderate consumption, which is 5.6%, in 2007 at 4.7% and it is projected to slow down further in the coming years. In the past years economic activity remain strong by the strong domestic demand but it is now easing in the short step should be taken to attract the foreign investment. In the longer run, stronger productivity growth and continued increase in participation rates will be needed to sustain a fast pace of real income growth. The easing activity has slow down government revenues and a sharp drop in the fiscal surplus

The Road to the Ocean Essay Example | Topics and Well Written Essays - 1000 words

The Road to the Ocean - Essay Example â€Å"You’re too young to drive,† her mom said. â€Å"The road is not for kids, I mean, teens,† her dad added. When Leah’s face fell and her eyes moistened, her mother came toward her, only to be met by the â€Å"hands off† hand gesture. In other words, the gesture said: â€Å"Talk to the hand that would never hold you again for a million years.† Leah felt betrayed. She expected her father to back her up, to say yes to her favorite and only daughter. She knew her mom would say no. Mothers created the word â€Å"paranoia.† But fathers, no, fathers were supposed to be a lot cooler, a lot more trusting. She knew that her father would knock on her door and explain himself. She wanted to turn him away. But she never could. Her father was a military official and when he was there, she knew how precious time was. When Lt. Col. James Madison knocked on his daughter’s door, Leah said: â€Å"You know it’s open.† She could im agine him sighing. His bulky frame covered the whole door. He was massive and scary-looking. But for Leah, he was only her father. Her Daddy. He was the best father in the whole world, up until that moment when he betrayed her and did not let her drive. It was not even his car. And that thought made her angrier. She did not want to turn to him. She wanted him to see her straight and angry back, as she read her book, which she was not reading. But again, she failed. She glanced at him and there he was, 200 pounds of lean flesh, looking like a torn puppy. She imagined him whimper and she understood why her mother loved him so much. He was the biggest and most tender man ever. He loved them so fiercely. He would kill anyone who would deliberately hurt his wife and daughter. â€Å"Sorry Leah. I mean. I am not sorry, because I know what the streets are nowadays. I am just sorry I hurt your feelings and trust in me. One day†¦Oh, you know what I mean.† â€Å"No, I don’t . I’m a year shy of sixteen. What’s wrong with driving? I mean, learning to drive? It’s not like I’ll go off and have some random sex with any guy I meet at a club and get pregnant because of a stupid one-night stand.† â€Å"You know I trust you.† â€Å"It’s the world you don’t trust. I get it. But I don’t get it. Just please leave me alone. I want to go to another place, while staying here in my room.† â€Å"Oh, Leah. Okay, good night sweetie.† He waited. â€Å"Good night. Good night Daddy.† And she stood up to kiss him at the cheek. She had to tip toe to do it. She embraced him quickly. So much for her rebellious daughter act. She just could not stand being angry with her dad. Sunday, the next morning, Dad and Mom left Leah to Aunt Millie. They had second thoughts, because Millie was not exactly a very responsible adult. At the age of 31, she was still single and a party bug. But no one else was ava ilable, and Dad wanted to bring Mom somewhere special, because he was leaving for an overseas mission in a few days. They wanted to celebrate their wedding anniversary in advance. They left with creases on their foreheads. Before their SUV drove away, they both made the sign of the cross, praying that Millie would miraculously be an adult for just twelve hours of her life. Leah did not feel excited. She used to enjoy Millie’s companionship. But she was now sore and bitter, or more like sore from being bitter. Millie asked her what she wanted to do, and she said nothing. Millie promised her that they could do anything she wanted. Leah said she wanted to learn to

Sociology and Culture Bachelor Essay Example | Topics and Well Written Essays - 500 words

Sociology and Culture Bachelor - Essay Example More importantly, it is argued that zero-tolerance policy of CPS is direct schoolhouse-to-jailhouse leading way for youth. Medill News Service has reported on January 12, 2005 about a prosecution of a 17-year-old West Town youth for the brutal assault of 43-year-old motorist Shelley Lescester as he was parking his car. "'This is the first step in a long process,' Emily Leuin [sssistant state's attorney] said after the hearing, referring to similar cases dealing with a crime that qualifies a juvenile to be tried as an adult" (Bloustein, 2005). Recent increase of crime rate in Chicago, including aggravated assault, especially amongst juveniles has become a serious issue for the city council. Tracking back the history of crime rate in the past decade one can see a troubling trend emerging. In 1998 Chicago saw an unprecedented decrease of crime. From 1990 to 1998 index crimes including murder, criminal sexual assault, robbery, aggravated assault, burglary, theft, motor vehicle theft and arson have fallen significantly from 350,000 to 250,000 per year. "We saw this trend emerge in 1992, and except for 1994, when we saw a fractional increase, the trend has been positive ever since" said Terrance W. Gainer, Illinois State Police Director (Illinois State Police, 1998).

UCAS application questionnaire - additional personal statement Essay

UCAS application questionnaire - additional personal statement - Essay Example Therefore, with the increasing human population, various issues arise like environmental degradation, overpopulation, poverty, and drought as well as human conflict, which need urgent attention as a way of preserving humanity and expediting it to keep in touch with the constant changes2. I also want to empower others after my training so that they can embrace education and knowledge. This degree will equip me with the necessary knowledge that is applicable in the outside world to solve real issues at the grass root level. This empowerment will pave way for innovativeness and knowledge that is a key factor in actualising the daily solution of problems that are recurrent and threatening to the existence of mankind. As the common saying goes, â€Å"Knowledge is power†, I am optimistic that by the time of completion of my course, I will have attained general and specific knowledge3. This automatically means that my whole perception of the world will have changed and hence my decision making will be rational. Apart from the knowledge acquisition, I will also improve my interrelation with others. Through the constant interaction with my classmates, who will be from diverse origins, I will be able to understand them more and empathise with them. This interaction will also foster inner understanding of others and in the long run lead to peaceful coexistence since all education and technological inventions will not be useful without peace. Technological improvements will revolutionise the whole concept of business. In the next decade, business activities will primarily be run through the internet since it bridges the gap between the producers and consumers4. Through the introduction of online buying and selling of goods and services, the world has become a better place as all the required business transactions that were initially manual will be fully computerised. Transport and communication will be swift and broadened in that many people will

The Road to the Ocean Essay Example | Topics and Well Written Essays - 1000 words

The Road to the Ocean - Essay Example â€Å"You’re too young to drive,† her mom said. â€Å"The road is not for kids, I mean, teens,† her dad added. When Leah’s face fell and her eyes moistened, her mother came toward her, only to be met by the â€Å"hands off† hand gesture. In other words, the gesture said: â€Å"Talk to the hand that would never hold you again for a million years.† Leah felt betrayed. She expected her father to back her up, to say yes to her favorite and only daughter. She knew her mom would say no. Mothers created the word â€Å"paranoia.† But fathers, no, fathers were supposed to be a lot cooler, a lot more trusting. She knew that her father would knock on her door and explain himself. She wanted to turn him away. But she never could. Her father was a military official and when he was there, she knew how precious time was. When Lt. Col. James Madison knocked on his daughter’s door, Leah said: â€Å"You know it’s open.† She could im agine him sighing. His bulky frame covered the whole door. He was massive and scary-looking. But for Leah, he was only her father. Her Daddy. He was the best father in the whole world, up until that moment when he betrayed her and did not let her drive. It was not even his car. And that thought made her angrier. She did not want to turn to him. She wanted him to see her straight and angry back, as she read her book, which she was not reading. But again, she failed. She glanced at him and there he was, 200 pounds of lean flesh, looking like a torn puppy. She imagined him whimper and she understood why her mother loved him so much. He was the biggest and most tender man ever. He loved them so fiercely. He would kill anyone who would deliberately hurt his wife and daughter. â€Å"Sorry Leah. I mean. I am not sorry, because I know what the streets are nowadays. I am just sorry I hurt your feelings and trust in me. One day†¦Oh, you know what I mean.† â€Å"No, I don’t . I’m a year shy of sixteen. What’s wrong with driving? I mean, learning to drive? It’s not like I’ll go off and have some random sex with any guy I meet at a club and get pregnant because of a stupid one-night stand.† â€Å"You know I trust you.† â€Å"It’s the world you don’t trust. I get it. But I don’t get it. Just please leave me alone. I want to go to another place, while staying here in my room.† â€Å"Oh, Leah. Okay, good night sweetie.† He waited. â€Å"Good night. Good night Daddy.† And she stood up to kiss him at the cheek. She had to tip toe to do it. She embraced him quickly. So much for her rebellious daughter act. She just could not stand being angry with her dad. Sunday, the next morning, Dad and Mom left Leah to Aunt Millie. They had second thoughts, because Millie was not exactly a very responsible adult. At the age of 31, she was still single and a party bug. But no one else was ava ilable, and Dad wanted to bring Mom somewhere special, because he was leaving for an overseas mission in a few days. They wanted to celebrate their wedding anniversary in advance. They left with creases on their foreheads. Before their SUV drove away, they both made the sign of the cross, praying that Millie would miraculously be an adult for just twelve hours of her life. Leah did not feel excited. She used to enjoy Millie’s companionship. But she was now sore and bitter, or more like sore from being bitter. Millie asked her what she wanted to do, and she said nothing. Millie promised her that they could do anything she wanted. Leah said she wanted to learn to

UCAS application questionnaire - additional personal statement Essay

UCAS application questionnaire - additional personal statement - Essay Example Therefore, with the increasing human population, various issues arise like environmental degradation, overpopulation, poverty, and drought as well as human conflict, which need urgent attention as a way of preserving humanity and expediting it to keep in touch with the constant changes2. I also want to empower others after my training so that they can embrace education and knowledge. This degree will equip me with the necessary knowledge that is applicable in the outside world to solve real issues at the grass root level. This empowerment will pave way for innovativeness and knowledge that is a key factor in actualising the daily solution of problems that are recurrent and threatening to the existence of mankind. As the common saying goes, â€Å"Knowledge is power†, I am optimistic that by the time of completion of my course, I will have attained general and specific knowledge3. This automatically means that my whole perception of the world will have changed and hence my decision making will be rational. Apart from the knowledge acquisition, I will also improve my interrelation with others. Through the constant interaction with my classmates, who will be from diverse origins, I will be able to understand them more and empathise with them. This interaction will also foster inner understanding of others and in the long run lead to peaceful coexistence since all education and technological inventions will not be useful without peace. Technological improvements will revolutionise the whole concept of business. In the next decade, business activities will primarily be run through the internet since it bridges the gap between the producers and consumers4. Through the introduction of online buying and selling of goods and services, the world has become a better place as all the required business transactions that were initially manual will be fully computerised. Transport and communication will be swift and broadened in that many people will

Self-storage began in America Essay Example for Free

Self-storage began in America Essay The Shurgard concept of self-storage began in America in 1970 when cofounder of the company Chuck Barbo identified a gap in the market for both homeowners and businesses with a requirement for extra space. He came up with the notion of mini-warehouses for people with excess belongings and businesses with long forgotten records or documents. Twenty years later Shurgard began to expand into Europe and in 1995 the first European store opened in Brussels. Four years later the first UK store opened in South London and earlier this year the company was bought for $5bn by Public Storage, the world’s largest owner and operator of self-storage facilities. The challenge The growth and success of Shurgard in Europe meant that increasing demands and expectations were being placed on the company’s operations middle managers who were wrestling with a growing number of stores, an ever-larger geographic area of responsibility, increased numbers of employees, decentralisation of country and panEuropean support centres, greater autonomy and reorganisation of roles. Terry Whitney, European Learning and Development Manager of Shurgard SelfStorage Centers, said: â€Å"The business of self-storage was very different in Europe than it was in the US and there were different points of maturity in the market so there were many challenges to face. Most of our attention was focussed on buying property and building new facilities. Suddenly we realised we had a management team that was bright and hard working but had suffered from a lack of development focus.† â€Å"The best result of our partnership with SHL is that the district managers are now motivated because they know what is expected of them, how they will be held accountable and have focused training and development in place. Importantly, they also know what success looks like.† Terry Whitney, Shurgard shl.com Case Study | Shurgard Typical of many fast growing companies, Shurgard realised that it had no consistency of job titles, roles or responsibilities and no standardised job descriptions or job competencies for its staff. In addition there was no formal evaluation, training or development and no succession planning. What Shurgard wanted to create was a consistent layer of district managers across Europe. Some people already had this title but their job seemed little different to a market manager, operations manager or area manager. â€Å"We were promoting great operations people from store managers to more senior job titles with responsibility for profit and loss accounts for specific districts. We also wanted them to lead, inspire and motivate and the more senior roles had a completely different set of skills requirements which we had not measured or trained for,† said Whitney. District managers were identified as the operations critical layer with which to start work. Shurgard felt that if these people could not understand and accurately report on key occupancy and rates figures for stores, then shareholders would not have the confidence to invest money for expansion and more storage sites. The solution This client places people development high on its list of organizational priorities. With an agreed name for the role, the company needed to align the title with expectations and competencies that could be used across Europe and which would accommodate future growth of new stores. The people had to more effectively lead and manage an ever larger number of store personnel at a time of reduced centralised support. They were also required to operate at a higher managerial level than had previously been demanded. Faced with this challenge, Shurgard partnered with SHL – global experts in workplace assessment – to conduct a performance assessment of the mid-management team in Europe. The programme was designed to: †¢ Establish a benchmark of current managerial talents †¢ Undertake a gap analysis to determine the strengths and limitation of the management team against the new job competencies †¢ Recommend how the current managerial team could achieve the new expectations for the district manager role †¢ Assess the leadership potential of the current team †¢ Identify the ideal profile of a district manager for use in future recruitment. Supporting more than 10,000 customers every year Organisations that understand and maximize their people’s potential achieve outstanding results. SHL gives you the insights to make better decisions about your people. We call this People Intelligence, Business Results. â€Å"With SHL’s Universal competency Framework cards, we were able to define the critical behaviours required for the district managers role†, comments Whitney â€Å"This competency model was the hub around which SHL was able to design an appropriate development centre programme.† Individuals were invited to a one-day assessment at an SHL diagnostic development centre in order to see how they fitted the need and behavioural competencies of the district manager role. The assessment included exercises aligned to specific competencies, psychometric tests in local languages, management scenario role-play and numerical, verbal and abstract reasoning tests. Each attendee received feedback from a senior SHL assessor who took them through their results and talked about their development needs. The Results As a result of the assessment, Shurgard found that its mid-management team had a wide spectrum of skills and abilities but also specific patterns of managerial strengths and weaknesses. Recognising these areas enabled the company to target the appropriate training and development to address specific competencies and behaviours. â€Å"Shurgard really learned the critical importance of aligning the district manager job description, job competencies, hiring profile, training activities and performance management processes to create improved motivation and performance,† said Whitney. He added that using the competencies created by SHL also changed the recruitment and promotion process. New recruits are now given competency-based interviews focused on certain experiences whilst promotions are no longer based on length of service and performance alone but on potential against the required competencies. â€Å"For me it’s the competencies – everything ties back to them,† said Whitney. And he adds: â€Å"The best result of our partnership with SHL is that the district managers are now motivated because they know what is expected of them, how they will be held accountable and have focused training and development in place. Importantly, they also know what success looks like.† Case Study | Shurgard Shurgard’s need to focus on developing its managers was being hampered by a lack of consistency in job titles, roles, responsibilities and competencies for its staff. SHL worked with the firm to assess its midmanagement team in Europe and identify the ideal profile for district managers. Shurgard is now able to target management development and recruit more effectively for improved motivation and performance 25 million assessments every year. Organisations that understand and maximize their people’s potential achieve outstanding results. SHL gives you the insights to make better decisions about your people. We call this People Intelligence, Business Results.

Causes And Effects Of Plagiarism In Universities English Language Essay

Causes And Effects Of Plagiarism In Universities English Language Essay Problem of students plagiarism is one of the biggest hot issue in the field of our education and is becoming extensive for student around the world,especially the university student. Do you really understand the meaning of plagiarism? The word plagiarism is derived from the Latin phrase plagiarius which means kidnapper, thief, and plunderer. (Anna Michalska) And according to The Oxford advanced learners dictionary (6th edition) 2000, To copy another persons words or work and pretend that they are your own. I through the meaning looks like similar. It means to copy others ideas without any referencing; even a lot of college students use others ideas with the behaviours of just pasting. Many teacher and exporter hold the different points about academic cheating and debate the reasons for it. But in my opinion, Plagiarism is a wrong behaviour because it is unfair to the writer of the original passage, who really deserves the credit for the words and ideas; whats more, it is unfair to the students themselves because it is helpless for me to learn in my university. 2. THE FORMS OF PLAGIARISM IN THE ACADEMIC FIELD AND THE CHECKING SOFTWARE 2.1 THE FORMS OF PLAGIARISM IN THE ACADEMIC FIELD Plagiarism is a very serious issue which hits the education a lot, especially the university education. As the internet appears, the students have a lot of ways to get in touch with more information than ever before. And with the popularity of the Internet and the network resources is becoming richer, peoples work, life, entertainment become great convenience, but it also has caused a series of negative effects, such as the increasingly serious phenomenon of plagiarism. Although it is convenient for the students to copy and paste material into their assignments or reports and submits it for grading as their original work, it is really a big impact on both the education and the students themselves. The academic plagiarism is one of the hottest topics in the current academic circle and public opinion. Academic plagiarism involves a wide range of contents, some of which directly relate to intellectual property infringement, particularly in the area of academic plagiarism. From the persp ective of copyright law, academic plagiarism poses the hallmark of non-originality. Identification of academic plagiarism can be mastered from the prerequisite and substantial condition as well. The regulation of academic plagiarism shall be centred on the upgrading of legal system, and make the social atmosphere ashamed for academic plagiarism. In recent years, the plagiarism of academic paper has been found repeatedly, especially in the universities among the students and the teachers, which brought a serious influence to the society and the individuals. In order to prevent illegal copy of information resources and protect intellectual property, more and more countries has devote to the development of anti-plagiarism technology and have obtained some achievements, great curb plagiarism phenomenon happening. Rimer(2003) pointed out that in his investigation, 38% of participants said they had plagiarized from the Internet. Students who are doing plagiarism will lose enthusiasm of creation. They can hardly find a favourable position in the near future in the more competitive market duet to their lack of originality. Whats more, plagiarism will definitely hurt the originality-makers because it directly steals the originality-makers words and opinions. This kind of activity will lead to the decline of the creativity of this soc iety. There are some reasons why students plagiarize. First, when the students were at school, cause of laziness or convenience makes them choose to plagiarize. Second, under the examination-oriented education system, the pressure to get a good score causes the students to plagiarize so as to improve their papers. 2.2 THE CHECKING SOFTWARE-TURNITIN REPORT The test of plagiarism is whether you give a reasonable impression to an ordinary reader that the work is your own. Generally speaking, Turnitin report is the most important way to check and test the plagiarism. Turnitin report is a proper and scientific way to detect plagiarism. As a lot of researches have pointed out, recent years, Turnitin has gained so much attention as more and more institutions use it so as to combat plagiarism. And the Turnitin reports on the findings from a trial of Turnitin plagiarism detection software will show the resources where the students copy and paste. Therefore, to some extent, it is very scientific and proper software to combat the behaviour of copying. And the level of plagiarism highlighted by the Turnitin report can reflect the level of the essays to plagiarize. 3. THE REASONS FOR THE STUDENTS TO CHOOSE PLAGIARISM 3.1 SUBJECTIVE REASONS-LAZINESS, INDIFFERENCE AND SO ON A lot of causes suggested as aspects impacting student misconduct activity are student age, gender, academic level and course difficulty, and cultural background (Culwin, 2006). Cole, S. and D. Conklin (1996) and other academics have pointed out the consequences of plagiarism. For the university students, one of the most important skills students should form and develop in the university is the ability to manage their own independent researches. Having accumulated fundamental knowledge, students should develop themselves into thinking and inquiring people having the ability of developing their own judgments and explaining their original thoughts and opinions, both in the daily assignments and graduation dissertations. However, as we can see from the university students, laziness and the indifference of the students often appear in their researching. For the university students, the university life is the most creative time for the student to develop their own knowledge and deception cheating could be a serious stain on ones moral integrity(McCabe, D. 2003). So the subjective reasons of plagiarism are because of the students who did such kind of behaviours deliberately. After they enter the university, they feel a little lazy and they may not like to write their own assignment. Sometimes the feel the assignments are not important al all, especially the assignments of the optional courses. It may result in the consequences of plagiarism. The results are more serious than those plagiarists could think about. First of all, their personal credibility is completely destroyed. For another thing, without effective research experiences, one is unlikely to acquire depth of analyses or originality of insights, both of which are indispensible to ones career development, whether in corporate, government or academic organizations. Ultimately, the plagiarists themselves are to suffer. Meanwhile, a lot of measures could be made use of. Students need to enhance their moral principles and standards by realizing that plagiarism is not just an academic iss ue but a critical moral issue. And university authorities need to tighten disciplinary codes to leave no plagiarists unpunished. 3.2 OBJECTIVE REASONS-LACKING OF KNOWLEDGE ABOUT REFERENCING AND WRITING So in the former discussion, we can see that plagiarism is the form of misconduct, and it has become a field of increasing worry for all of the academics in high education. Generally speaking, the procedures for the students to write the essays are as follows: (1) Analyze the issues and make sure the terms; (2) Research the topic and set up the points of view; (3) write the plan; (4) Search for the reliable resources and take notes, then organise your ideas; (4) Write the first draft, read it through and make changes; (5) Redraft the essays. But as we can see, we mentioned that a lot of students do not know the process of writing. It is my belief that first , the topic should be researched with the academic thoughts on the basis of the internet, the academic databases, and the library. From the process of preparing the paper, the students should take notes and immerse myself in the words of great thinkers. As the students have a good knowledge base, the students I start analyzing the arguments of the essays the students have read. Clearly define the claims, write out the reasons, the evidence. Look for weaknesses of logic, and also strengths. Learning how to write an essay begins by learning how to analyze essays written by others. Organizing and gathering the information of a paper is one of the most important parts for the process of writing the essay. Whether its personal observations or scientific facts, the students take notes to keep the evidence to back up my thesis statement and keep track of which facts come from which sources. As the writers research the topic, sometimes they may be a little careless about facts and claims that seem to disprove my thesis statement. It is a bad habit for the referencing. To be specific, when the students were doing this assignment, they may find that I have made some mistakes in the referencing and they do not know the basic process of writing, first, when the students were taking notes, sometimes they did not take all of the resources; second, after they completed the essay, they did not check the references and bibliography. They are the mistakes the students have made in referencing. 4. THE EFFECTS OF THE PLAGIARISM PROBLEMS IN UNIVERSITIES For the plagiarism problems in the universities, we can see that there are a lot of people who have made such kind of mistakes, both the university students and the university teachers. As the academy has developed, teachers seldom make such kind of mistakes, but for a lot of reasons, university students often plagiarize. As discussed above, students plagiarism happen in different forms, including incorrect citation and totally stealing someone elses achievements. Plagiarism also takes place from different sources. These sources consist of journals, books, the Internet, newspapers, and so on. Meanwhile, there are a lot of reasons why it is necessary for the universities to combat plagiarism among students. Plagiarism impacts not only the individual students but also the integrity of the universities and the quality of the creations. Therefore, it is important that each university crack down on this problem for its own sake and for the sake of the students. Also, apart from imparting academic knowledge to students, universities and colleges have a responsibility to impart moral and ethical values to students. Plagiarism is morally wrong; therefore, students should be discouraged from engaging in it. Alschuler and Blimling (1995) say that if plagiarism is not eliminated, then the problem is not with the individual students who commit the offence, but with institutions that support it. McCabe (1999) has ever pointed that the students should have the ideas that plagiarism is wrong and they should avoid it. It is important for all of the universities to pay special attention to the importance of this problem to students and address it (Wilson, 1999). Academic integrity should be a responsibility of all the stakeholders in education (Cole Conklin, 1996). First, the effect of plagiarism in universities is serious in the academic field and in their studying period. Plagiarism is a problem which broke the academic morality. Academic morality is to maintain the normal academic activities, and promoting the healthy development of academic career guarantee. The scholars must follow the academic ethics in scientific research activities, this involves academia image and dignity, involves the good development of scientific career. So if the students and teachers in the universities get in touch with plagiarism. Meanwhile, the aim of University education is to foster the students originality, the independent thinking and analysis, the power to express and convey your own ideas. So for the university students, if they choose to plagiarize, they choose to break the aim of the university education. Students who are doing plagiarism will lose enthusiasm of creation. They can hardly find a favorable position in the near future in the more competiti ve market duet to their lack of originality. Whats more, Plagiarism will definitely hurt the originality-makers. This kind of activity will lead to the decline of the creativity of this society. Therefore, For one thing, it is essential that corresponding regulations be worked out and enforced to ban this issue. For another, the students should enhance their awareness of the importance of honesty. Whats more, the faithful academic attitude should be promoted on campus. With the measures taken, it is reasonable for us to believe that the problem will be solved in the near future. Second, the effect of plagiarism in universities is serious for the university students, especially for their development in the future. Plagiarism is prevalent today, particularly in the universities, with the development of Internet; its becoming easier to copy sources of others. Plagiarism is wrong because it is unfair to the student himself, who is not learning much when he or she just copies another persons writing. But sometimes, the reorganization of plagiarism is not so clear. In the universities, when the students were at school, cause of laziness or convenience, especially the pressure from parents, they must to get a high grade in the exam, so the shortcut was to plagiarize. Meanwhile, plagiarism can lead to a loss of integrity. Beyond that, plagiarism may cause a student to fail an assignment or courseor even suffer expulsion or the revocation of a degree. Students are in the competitive environment with each other for positions at the next levelcollege, graduate school or career. Plagiarists who are not found have an unfair advantage over their honest students. 5. CONCLUSIONS AND FURTHER WORK As the paper has analyzed, the causes and problem of plagiarism is introduced, and the effects of the plagiarism are very serious. The standards for the plagiarism are very different from each, especially among different universities. For the students and the teachers, they should know the standard of the plagiarism, and take measures in order to avoid this problem, such as mentioning the way for referencing and the note-taking skills. So for the seriousness of the plagiarism, a lot of measures should be taken to avoid this issue. For one thing, it is essential that corresponding regulations be worked out and enforced to ban this issue, now, a lot of universities use the software to check the plagiarism, and if the plagiarism occurs, the students may be punished. For another, the students should enhance their awareness of the importance of honesty. Whats more, the faithful academic attitude should be promoted on campus. With these measures taken, it is reasonable for us to believe th at the problem will be solved in the near future. References list: Alschuler, A. S. Blimling, G. S. (1995). Curbing epidemic cheating through systemic change. College Teaching, 43 (4), 123-126. Anna Michalska ¼Ã…’  ¼Ã‹â€ Ã‚ ¼Ã… ¸Ã‚ ¼Ã… ¸Ã‚ ¼Ã¢â‚¬ °Ã‚ ¼Ã…’Student Plagiarism and National Differences across Europe http://www.plagiarismadvice.org/documents/conference2012/finalpapers/Michalska_fullpaper.pdf Cole, S. and D. Conklin (1996). Academic integrity policies and procedures: Opportunities to teach students about moral leadership and personal ethics. The College Student Affairs Journal, 15 (2), 30-39. Culwin, F. (2006). An active introduction to academic misconduct and the measured demographics of misconduct. Assessment and Evaluation in Higher Education, 31(2), 167-182. McCabe, D. (2003). Academic dishonesty survey study. Unpublished study, Rutgers University. Rimer, S. (2003, September 3). A Campus fad thats being copied: Internet plagiarism. The New York Times. Retrieved January 10, 2007,from http://www.swarthmore.edu/NatSci/cpurrin1/plagiarism/docs/Plagiarism_on_campus_NYT_.pdf Wilson, R. (1999, October 15). Colleges urged to better define academic integrity and to stress its importance. Chronicle of Higher Education, A 18.