Bridging the Gender Gap in Oil and Gas Free Essays

1.0 Introduction For many countries, the extractive industry plays a major role as an economic driver, creating jobs, revenue and opportunities for development and growth. There are also social, economic and environmental risks associated with these industries which affect men and women differently. We will write a custom essay sample on Bridging the Gender Gap in Oil and Gas or any similar topic only for you Order Now Research by the World Bank (2009) has indicated that men have the most access to the benefits of these industries, whilst women are more likely to suffer the consequences of the social and environmental harms associated therewith. The different experiences of men and women in these industries significantly affect the ability of women to contribute to active growth and development in their respective economies. The gender gap in the oil and gas industry exists in two separate forms, the first being the top-end employment discrimination where there is a lack of females at the higher end of the employment spectrum seeing very low numbers of female engineers, and science and technology employees (European Commission, 2009). On the one hand this problem is a reflection of the imbalance of opportunities for adequate education, and on the other is what is referred to as the ‘leaky pipeline’ conundrum which describes the phenomenon of disproportionate numbers of women leaving t hese professions in each consecutive career stage in this industry. The second form of the gender gap is the very low numbers of female employees at the bottom end of the employment spectrum, that which requires lower education standards, but which may be more physically intensive. The World Bank reports (2009) that in most companies there is a female workforce of less than 10%, as these types of jobs are generally considered to be a ‘man’s job’. This is so because of the inherent physicality required in these work environments and the exposure to chemicals which presents a problem for female employees that are pregnant, meaning more time away from work and the inability to work if pregnant. This research will consider the existence of the gender gap, the justifications therefore, the effects of the gap and recommendations for closing this gap in the industry in terms of ensuring that the opportunities for growth and development, both economic and social are equa lly accessible in modern oil and gas industry. 1.1 Background to Research 1.2 Significance of Research 1.3 Research Question Research Objectives 1.3.1 Research Question What is the extent of the gender gap in the oil and gas industry? 1.3.2 Research Objectives To determine the causes of the gender gap in the oil and gas industry. To determine the effect of the gender gap in the industry. To determine a succinct set of recommendations for companies in the industry, as well as regulatory authorities in order to close this gap moving towards equal employment opportunities in this industry. 1.4 Proposed Structure 2.0 Methodology The research is primarily a conceptual research dissertation that focuses on an extensive conceptualization, contextualization, evaluation, and analysis of the key issues relating to Corporate Social Responsibility in the oil and gas industry. A conceptual research employs an analytical framework that is based on â€Å"a set of broad theories and ideas that help the researcher to identify accurately the problem(s) they seek to address, frame their research questions appropriately, and locate appropriate literature on the research subject† (Smyth, 2004: 168). In using the conceptual research method, this research combines theoretical and analytical aspects in order to achieve its aims and objectives and provide pertinent answers to the research objectives. In light of the fact that conceptual research requires access to an extensive pool of resources, there is a great reliance on diverse sources of secondary materials for analysis. In this regard, some of the sources of secondary data for the research and analysis include electronic databases such as Questia, Jstor, Emerald Insight, and Google Scholar. Of specific interest are journals that focus on gender issues in extractive industries in general as these are analogous with the oil and gas sector, but particularly those that are based on the study and evolution of the gender gap in oil and gas companies, focusing on developing nations and the Gulf countries, as these represent compounded historical gender issues. 2.1 Qualitative Research 2.2 Content Analysis 2.3 Data Collection 2.4 Reliability and Validity of Research 2.5 Research Limitations 3.0 Literature Review 3.1 The Gender Gap in Developing versus Developed Countries 3.1.1 Differences in Socio-economic problems 3.1.2 The relevance of education in enforcing this gender gap If one considers the vast differences in education priority placed in Gulf countries by comparison to African oil-economies such as Nigeria, one can see a very different picture of the relevance of education. On the one hand, Gulf countries are more likely to actively discriminate against female executive employees as there is a larger pool of adequately qualified female candidates, where in developing countries there are fewer qualified candidates, because of the lack of priority given to education and particularly education of females. 3.1.3 The difference in the nature of the Gender Gap in different socio-economic conditions 3.2 Cultural Sensitivities and Pragmatism In certain regions of oil and gas exploration, companies base their hiring discrimination on ‘cultural sensitivities’ where there is a concern for hiring women in higher-paying jobs would cause a backlash against women by their male colleagues (Musvoto, 2001). This has resulted in communities with soaring unemployment rates of up to 87% of women, despite the female demographic representing over half the local population. Particularly in developing countries, there is a trend towards rural-urban migration of the working population which often sees the breadwinner of a family leaving to work in an urban environment which perpetuates this gender gap by enforcing the role of the female as a caregiver rather than a breadwinner. In addition to these cultural sensitivities is a pragmatic approach taken by oil and gas companies which represents the bottom line in the sector in terms of cost implications. There is an argument to be made either way, with diversity goals becoming a secondary concern in favour of productivity and outcome. Male workers often have had greater educational opportunities and therefore less training and education is required, as well as less concern for factors of work-life balance. In the current economic climate, cost effective labour solutions are being of primary importance, particularly considering the growing importance of labour standards and quality of work environments which also present greater cost implications. On the other hand, studies have shown that in employment that is non-physical in nature women perform more productively and effectively, coupled with the barrier to private sector growth and development that employment discrimination breeds, increased female represent ation in the oil and gas sector may prove to be a more economical labour practice. Unfortunately however, despite evidence of long-term benefits of gender equality in the sector, companies choose short-term benefits which perpetuate and enforce this gender gap. 3.2.1 The broader socio-economic effect of the culturally enforced gender gap A theoretical expose on the broader socio-economic effects of the gender gap, e.g. continued lower education levels of women, perpetuated poverty for single parent households, lack of diversity in the workplace. 3.2.2 The benefit of a diverse workplace 3.2.3 Increased Issues with Work-Life Balance based on Gender 3.3 Leaky Pipeline Anomaly and Evolution of Policy to Mitigate the Gender Gap There are a number of potential explanations for this anomalous situation of women in high end oil and gas jobs, one of which is the role of women in many societies as the primary caregiver of their families (United Nations, 2008). Therefore, as women progress through their careers there is a likelihood of their care responsibilities, as well as job responsibilities increasing proportionately and simultaneously, and as a result they are less able to meet the demands of higher level employment. Whilst certain industry competitors have been recorded as saying that they attempt to incorporate individual career plans that take account of these increasingly personal responsibilities of employees (Al Tukmachy, 2012), the reality is a labyrinth of professional obstacles described as the ‘glass ceiling’ metaphor where female progression in the industry is limited due to concerns of increased need for consideration of factors of the work-life balance that are less present in thei r male counterparts (European Commission, 2009). As a result, women are often worked out of these executive and management positions, because companies offer incomprehensive policies that do not consider individual career and family outcomes (European Commission, 2009). 3.3.1 Current Changes in Policy Direction to Increase Diversity and Retention of Female Staff – A corporate perspective 3.3.2 International Instruments Mandating Diversity in Oil and Gas MNEs 4.0 Discussion 4.1 Analysis of the Gender Gap by Region 4.2 Analysis of the Gender Gap by Employment Level 4.2.1 Executive 4.2.2 Managerial 4.2.3 Non-managerial 4.2.4 Labour 4.2.5 Discussion 4.3 Current Examples of Corporate Policy for Non-Discriminatory Work Practices 4.3.1 Strengths 4.3.2 Weakness 4.4 Current Examples of Employment Schemes aimed at Female Inclusion in the Workplace 4.4.1 Strengths 4.4.2 Weaknesses 5.0 Conclusion The gender gap in the oil and gas sector is very current and topical debate as gender equality in the workplace is becoming a diversity goal around the world. Careful understanding of the causes and effects thereof are imperative for the management of these companies and the greater macro-economic goals of development and growth. This research therefore aims to contribute to the current understanding of these goals in order to further the studies and make concrete recommendations in order to close this gap and further growth and development in the sector. 5.1 Recommendations 5.2 Conclusion References Al Munajjed, M. (2008) Women’s Employment in Saudi Arabia: A Major Challenge, Ideation Center Insight: Booz Co Al Tukmachy, S. (2012) ‘Interview with Saba Al Tukmachy, Career Development Manager at ENOC’ Leaders of the Future Summit: Bridging the gap in oil and gas, 1 – 12 April 2012, Abu Dhabi: UAE Eftimie, A., Heller, K. Strongman, J. (2009) Gender Dimensions of the Extractive Industries. The World Bank: Extractive Industries and Development Series European Commission (2009) Women in science and technology: Creating sustainable careers. EUR 23740 EN Musvoto, A. (2001) Gender and Mining: Community. Birnam Park: African Institute of Corporate Citizenship Smyth, R. (2004) â€Å"Exploring the usefulness of a conceptual framework as a research tool: A researcher’s reflection†, Issues in Educational Research, 14(2), 167-180. United Nations (2008) Equal sharing of responsibilities between women and men. United Nations Division for the Advancement of Women. Expert Group Meeting, Geneva, 6-9 October, 2008 How to cite Bridging the Gender Gap in Oil and Gas, Essay examples

Most Important Considerations Of The Auditâ€Myassignmenthelp.Com

Question: Discuss About The Most Important Considerations Of The Audit? Answer: Introduction: The American Accounting Association (AAA) founded in the year 1916 is found as having a reputable and most significant history for having a place as a premier community of accountants in academia. The variety of membership has been capable of creating a culture where there is collaboration as well as innovation. The report is aimed at addressing the different types of legal as well as ethical reasons that need to be taken under consideration at the audit division at the Miller Yates Howarth (MYH). The different types of recommendations for the study have also been thought about for the use of the model (Abernathy et al., 2015). The particular study needs to have the application of the AAA ethical decision model shows the ethical issues which are connected to the related case study. The next part of the report has used the relevant case laws as also prepared certain recommendations for MYH managing partners. Determination of Factual Matters: The case provided related to the MYH accounting firm, operates primarily in Queensland and NSW. The organ Fertilisers Pty, is considered to be one of the most primitive clients of the organisation which has its operations located across the places namely Toowoomba as well as Tamworth. The contractor for waste management to the Dumparound Ltd. had been recently changed by Morgan Fertilizers, It was one of the senior audits, Jacqui who had wisdom regarding the community activities and also knew for certain that the local council was carrying out investigation in the Dumparound Limited for the level of toxic waste at one of the particular sites. Ethical issue identification: The thought processes regarding the ethical issues have been majorly found to be deployed on the Morgan Fertilizers Party which changed its waste management contractor to the Dumparound Limited. The existing contract between the Morgan Fertilizer and Dumparound does not include any sort of specification for any sort of damages. The major form of the ethical considerations was raised by Jacqui Leak, who had the relevant knowledge of the fact that Dumparound was being searched by the local council to determine the level of toxic waste at a particular site. Dumparound has not even signed the contract which is thought to be substantially held for 3 years and the implications are a cause of serious concern for Jacqui. Important principles, values and rules identification: Keeping aside the prevalent ethical issue, the major legal issue that is considered has been identified with the AASB 102 on the inventory valuations. The valuation cost requires to be recognised in terms of the asset and the same needs to be carried forward for the recognition of revenue (Onoja Abdullahi, 2015). The code relevant under APES 110 Code of Ethics for Professional Accountants is found to be applicable to Section 310 conflicts of interest. Regarding the application of this particular rule, the MYH members are required to support the ethical as well as legitimate objectives in terms of the application as well as the significant procedure in the particular organisation. The possible alternatives and their specification: The major specification of the possible alternate options has been found to depend on the evaluation of the appropriate recording of the adjustments in the inventories between the years end as well as the dates of the physical count. Additionally, there is the need of the auditor to analyse the inward and the outward stock movements with the date of cut off date as long as the cut off date is not established with the validity of the date based on the years closing date (Gaynor et al., 2015). Comparison of the values as also the alternatives: The value comparison is based on the APES 110 Code of Ethics for Professional Accountants application which is found to be applicable with the Section 310 conflicts of interest vs. AASB 102 on valuation of inventories. Depending on the APES application the responsibility of the member to a particular organisation requires to be based on the professional indebtedness to conform to the fundamental principles that are in conflict. It can further be seen that a business member needs to support the employer as also the methods and the rules where are significant as per the organisation. Depending on the thoughts put forward in the rulings of the AASB 102, the most important considerations are based on the measurability of the net reliable cost or value which needs to be carry forwarded along with the recognition of the revenue. The inventory cost requires to be further considered regarding the numerous evaluation that rely on the factors such as the cost of considering the various evaluations that rely on the cost involved in making the assets use ready (Gu, 2013). Identification of the alternative access of the consequences: In situations where the inventory value is highly valued, the net income requires to be overstated regarding the gross profit of the company. The overvaluation of the earnings retained requires to be understood as per the retained earnings. The equity value, total asset value as well as the current assets of the company may be overvalued along with those earnings which have been retained (Feng et al., 2014). Recommended decision: The most important recommendation that has been seen with the Oasis Ltd. Puts to the fore, the negligence charged in terms of the MYH audit. This however needs to be the primary decision of the count to deal with the situation on its way where MYH may or may not be held on cause of negligence (Gray Ehoff Jr, 2014). Report for the managing partners of the MYH: Depending on the considerations of the AASB 102, on the inventory valuation, the major issue has been considered with the mistake in the inventory valuations at the cost of the recognised assets as well as the carry forwarded values with the revenue recognition. There is the need for the inventory to be measured, depending on the realisable cost or the value, accordingly as the one which is lower (Reineking et al., 2013). The inventory costs need to considered, depending on the cost of conversion, the cost of purchase as well as the incurred cost in making the asset ready for a specific purpose. It requires to be noted that the cost of inventory may not be possible to be recovered in case the inventory portion is damaged or obsolete (Malaescu Sutton, 2014). The cost of inventory is not recovered as expected if the evaluated expenses regarding the sales policy have been expanded (Doxey et al., 2015). The major consideration for the inventory recording below the cost to the net realiz able amount is considered to be reliable by nature that should not be carried by the extra amount expected from the sales realisation. In cases where the inventory is overvalued, the net income as well as the gross profit requires to be overstated. The major impact will lead to the overvaluation of the retained earnings, total assets as well as the stockholders equity. The net income has also been valued overtly for the inventory overvaluation with fewer cost of goods sold, that need to be changed for the revenue. The improved profit amount of the net profit shows the stakeholders equity as also the retained earnings. Because of the overvaluation of inventory the period of accounting has been changed to the period at the beginning of the inventory towards the end of the period of accounting turning onto the starting of inventory accompanied by the suitable time frame. The time period of the cost of the goods needs to be considered with the CGOS, as this is bound to be too high and is considered to be able to bring the period of the next income and also consider the profit to be too low (Haribhai-Pitamber Dhurup, 20 14). According to the case of Morgan Fertilizers, it has been seen that a high amount of value was carried to the inventories in the balance sheet and successfully taken over by the Oasis Ltd. Despite this, after the elapse of two months, the companys inventory was overstated. Further, it has been seen that more than about 50% of the inventory was out of time and the inclusion of the valuation count according to the inventory should not have been done. The various type of inventories were thought to be based on the actual value. MYH should be valued in accordance with the stock valuation of the management (Onyekwelu Ugwuanyi, 2014). The physical conformation of the inventories is the management authorities responsibility as well as their duty to manage the units. The management is also responsible for building the strategy of the inventory checking yearly for establishing the financial statement formulation. Further, the auditor is required to do an entire review of the method to get suitable and genuine information for the audit conformation as well as for tallying the same with the physical inventory. There is a requirement for the auditor to be physically present for the investigation and inspection of the inventory. This is done in order to check the systems set around the management to record changes in the accountability of the procedures. The auditor can opt for the count of the inventory which is present as per the alternative measures as well as the inventory adjustments in the inventory with the count of the accurately recorded units (Carey, Potter Tanewski, 2014). The auditor is required to review the different types of the management information as well as the internal control in terms of the tagging, recounting stock sheets as also the identification of the obsolete as well as the non-mobile or the rejected items. The person also needs to consider the cut-off techniques for the WIP valuation along with inventory movement. According to the general rule, there is no liability of the auditor towards the clients or the third party. The third party consideration is shown as: Untrue financial statements The intentional or reckless ignorance by the financer of a certain untrue fact Committed errors in the final accounts preparation Negligence by the auditors Intentional preparation of the financial statement for the third party to take proper action According to the case Esanda Finance Corporation Ltd v Peat Marwick Hungerfords (1997), it has been seen that the corporation lends money to a particular organisation based on the audit report. After the default of payment however, a claim was made by Esanda to the auditors providing a loan based on the audit report that breached the mandatory standards of accounting. Conclusion: Oasis Ltd. brings forward the charged negligence in terms of the MYH audit. According to the provided case of the MYH, the verification of the stock was done correctly by the auditor; the valuation was also accepted by them. The management however did not consider the stock to be obsolete. Evidence reveals that the Oasis Ltd. was under significant client pressure for the audit completion within one month from the date of balance sheet. References Abernathy, J., Hackenbrack, K. E., Joe, J. R., Pevzner, M., Wu, Y. J. (2015). Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements: Participating Committee Members.Current Issues in Auditing,9(1), C1-C11. Carey, P., Potter, B., Tanewski, G. (2014). AASB Research Report No. Doxey, M. M., Geiger, M. A., Hackenbrack, K. E., Stein, S. E. (2015). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2015-004, Supplemental Request for Comment: Rules to Require Disclosure of Certain Audit Participants on a New PCAOB Form: Participating Committee Members.Current Issues in Auditing,10(1), C1-C10. Feng, M., Li, C., McVay, S. E., Skaife, H. (2014). Does ineffective internal control over financial reporting affect a firm's operations? Evidence from firms' inventory management.The Accounting Review,90(2), 529-557. Gaynor, G., Janvrin, D. J., Pittman, M., Pevzner, M., White, L. (2015). Comments of the Standards Committee of the Auditing Section of the American Accounting Association on IESBA Consultation Paper Improving the Structure of the Code of Ethics for Professional Accountants. Gray, D., Ehoff Jr, C. (2014). Lower Of Cost Or Market Inventory Valuation: IFRS Versus US GAAP.Journal of Business Economics Research (Online),12(1), 19. Gu, S. (2013). Research and analysis on issued inventory valuation methods of enterprises.Balance,50, 541-544. Haribhai-Pitamber, H. U., Dhurup, M. (2014). Inventory control and valuation systems among retail SMEs in a developing country: An exploratory study.Mediterranean Journal of Social Sciences,5(8), 81. Malaescu, I., Sutton, S. G. (2014). The reliance of external auditors on internal audit's use of continuous audit.Journal of Information Systems,29(1), 95-114. Onoja, E. E., Abdullahi, Y. U. (2015). Inventory Valuation Practices and Reporting: Nigerian Textile Industry Experience.Mediterranean Journal of Social Sciences,6(4), 74. Onyekwelu, U. L., Ugwuanyi, U. B. (2014). Effects of IFRS adoption on inventory valuation and financial reporting in Nigeria.European Journal of Business and Management,6(8), 29-34. Reineking, C., Chamberlain, D. H., Rudolph, H. R., Smith, M. (2013). An examination of inventory costing convergence under generally accepted accounting principles and international financial reporting standards.

Hindu Pilgrimage Essays - Hindu Pilgrimage Sites, Rigvedic Rivers

Hindu Pilgrimage annon The following essay addresses that of the Hindu pilgrimage as to why pilgrimage is an important aspect of Hindu religion? Firstly, the essay focusses on points which support pilgrimage as a fundamental and key aspect of the Hindu community. Secondly, a perspective denying pilgrimages have any significant role for Hindu and their religion is discussed. It does seem though, to me, that without the aspect of pilgrimage, the Hindu religion would still function quite noramally because although the pilgrimage sites give darsan, they do not seem to be able to assist people with their day to day problems, whereas holy men do. First though we need to know exactly what darsan means to Hindus. Darsan means seeing in Hindu religion and when people go to a temple, they say they do not go to worship but rather for darsan - they go to see the image of the deity. The pinacle act of Hindu worship, is to stand in the presence of the deity and to look upon the image with their eyes, so as to see and be seen by the deity. The deity is believed to actually be within the image, and beholding the deity image is a form of worship where through the eyes one gains blessings. A pilgrimage is a religious journey; people undertake pilgrimages so they can worship at special places which are connected to their religion. Journeying to holy places of pilgrimage are generally carried out as acts of faith and devotion in accummulating religious merit or to atone for sins. Pilgrimages are also regarded by Hindus as a religious duty from which darsan can be attained. There are thousands of pilgrimage sites - tirthas (sacred, fords or crossings) in India, where many places of pilgrimage are renowned for their divine images. And it is the darsan of these divine images that are sought , because the darsan is believed by Hindus to be far greater and significant than that which can be granted and given by holy men i.e. sadhus. It entails then, that holy places of pilgrimages are an extension of additional darsan, of which can be given and received by travelling on a pilgrimage. For example, pilgrims go to the sacred hill of Tirupati for the darsan of Sri Venkatesvara, an ancient icon believed to be a form of Visnu. According to legend, the Lord came to bless a particular devotee who was faithful in his duties towards his parents. The devotee took no time out from his duties to greet the Lord properly, and so threw a brick for him to stand on which impressed Krsna, and so Krsna has stood there ever since. It is important, however, to understand that Hindus do not only travel as pilgrims for the darsan of divine images but also seek thedarsan of the pilgrimage places themselves, which are believed to be the natural places of where gods have dwelled. For instance, the river Ganga also known as the Ganges is said to have flowed in heaven before she agreed to come to earth. Siva caught Ganga in his tangled hair to break her fall, and from his head she flowed down through the Himalayas, so legend goes. And this is why in Hindu hymns, the Ganga is praised as a liquid form of Siva's divine energy. The Ganges is the holiest river of all , where all Hindus desire to bathe in this river, for it is believed by Hindus to wash away all their sins. No sin is too heinous, and no character too black to be washed away by the waters of the Ganges. Essentially, all water used in rituals by Hindus is symbollically transformed into sacred water by summoning the presence of Ganga and other sacred rivers. Every great river is supposed to hold the divine essence, and its waters held to cleanse people from all moral guilt and contamination. On the whole, pilgrimages are very significant to Hindus due to being able to, by and large, eradicate all their sins and wrong doing by bathing in the water of holy rivers. There are difficulties that have to be endured when undertaking a pilgrimage, however, Hindus believe it is well worth it. As an extreme example, for hundreds of years some tirthas were the final goal of many pilgrims, who committed suicide there in order to be released from the cycle of rebirths. Hinduism generally considers suicide a crime, but at certain places, it can become an act of liberation, though this is not the norm for pilgrims.( Klostermaier , K , 1989 , p 312 ) A

Field Day Activities for Elementary Students

Field Day Activities for Elementary Students The school year is coming to an end how will your class celebrate? With a school field day, of course! Here you will find the top 8 field day activities for elementary students. Each of these activities is easy to set up and will provide hours of entertainment. Note: The activities listed below are for a small group or a whole group setting. Each activity may require special materials. Egg Toss This isnt the classic game you may be thinking of. This egg toss game requires a variety of different colored plastic eggs. Randomly divide students into groups and assign each group a color egg. Set up a bullseye type target and label with points. The outer hole is 5 points, the inner hole is 10 points, and the center hole is 15 points. The object of the game is to get the eggs in the hole. The team with the most points wins. Dress up Relay This is a unique spin on the classic relay race. Divide students into teams of two and have each team stand one behind another in a straight line. Choose one person from each team to stand at the opposite end of the room. On your go, students will take turns running to the end of the line to put one piece of silly clothing on their classmate. (By silly, think a wig, clown shoes, dads shirt etc.) The team who has their classmate completely dressed and are all standing back in line, wins. Hula Hoop Dance Off This field day activity is pretty self-explanatory. Each student is given a hula hoop and at your go, must dance while hula hooping. The person who dances the longest while keeping up the hula hoop wins. Balance Beam Egg Walk For this field day activity, you will need a balance beam, spoon, and a few dozen eggs. You can either divide students into teams of two or have each student play for themselves. The object of the game is to carry the egg on the spoon across the balance beam without falling off. Tic Tac Toe Toss Tic Tac Toe Toss is among one of the most popular field day activities for elementary students. This game requires nine Frisbees, which you flip upside down and use as the tic tac toe board. It also requires Popsicle sticks, (which you glue together to form an x) and butter lids, (which will be used as the o). To play the game, have students toss their x or o onto the Frisbee to see who can get tic tac toe. The first one that gets three in a row, wins. Mystery Bowls Do you want to creep out your students? For this field day activity, students will have to guess what they are feeling while blindfolded. In a small fish bowl place objects such as cold pasta, peeled grapes, gummy worms, and jello. Have students take turns trying to guess what they touched. The first team to guess the most jars wins. (It is best to divide students into teams of two for this game.) Stack Them up Relay Children are naturally competitive and love relays. For this game, all you need is paper cups and a table. Divide students into teams of two and have them stand in a relay line. The object of this field day game is to be the first team to stack their cups into a pyramid. To begin, one person from each team runs to the table across the room and places their cup on the table and runs back. Then the next team member does the same thing but they must place it in a position that a pyramid can be formed by the last person. The first team to stack their cups into a pyramid wins. Then the next team member does the same thing but they must place it in a position that a pyramid can be formed by the last person. The first team to stack their cups into a pyramid wins. Go Fish Spelling No field is complete without a fishing game. Fill a baby swimming pool with words students have learned throughout the school year. Make sure to place a magnet on the back of each word. Then adhere a magnet on the end of a fishing pole or yardstick. Divide students into teams, and have each team compete against each other to create a sentence. The first team to create a sentence with the words they fished out in three minutes wins.

Nestle Case Study Essay Example | Topics and Well Written Essays - 2000 words

Nestle Case Study - Essay Example The paper will eventually conclude by offering recommendations based on the analysed findings, which will help in solving strategic problems that affect the company. Introduction The history of nestle company began in 1860s when a trained pharmacist named Henri Nestle began researching for healthy economical alternatives to breastfeeding for mothers who could not lactate due to various reasons. Henri Nestle began by carrying out experiments of various combinations of cow’s milk, sugar and wheat flour with an aim of curbing the problem of infant mortality caused by malnutrition. The outcome of Henri’s combination was called the New Product Farine Lactee Henri Nestle (Klopping, 2013). Nestle’s first customer was a premature infant who could not consume the breast milk or any other conventional substitute, and even the physicians could not solve the infant’s case. The infant’s positivity towards Henri’s food exposed the product to the people who had earlier had negative perceptions towards the product. The company began adding chocolate to its food lines and from then on, the product hit the European market. In 1874, Jules Monnerat purchased Nestle Company, and it began condensing its own milk production in order to compete with its then competitor the Anglo-Swiss Condensed Milk Company (Klopping, 2013). However, the rivalry ended when the two companies decided to merge in 1905. The newly formed company operated in Britain, Spain, USA and Germany, but several years down the line, the company ventured Far East towards Australia, India, Hong Kong and the general pacific. The onset of world War I brought along severe disruptions that interrupted the smooth running of businesses. For instance, acquiring raw materials and distributing products became extremely difficult leading to shortages in food supply, which led Nestle to purchase several factories in the US so as to meet up the demand for condensed milk and dairy products. This fostered business boom and by the end of the war, Nestle had made a good fetch. After the end of the World War, milk became available and the situation, combined with post War economic recovery led Nestle into dept slip. However, the company through the help of a baker strategized on ways to reduce debts, and in 1920, the company came up with another product line of new chocolate and powdered beverage product. In 1930, Nestle invented Nescafe and Nestea, which hit the market throughout even in the onset of World War II because Nescafe became a favourable beverage for servicemen in Europe and Asia (Smith, 2007). In 1947, the company continued to portray its progress by merging with Alimentana, a soups and seasoning manufacturing company. Prior to the food market, the company expanded by becoming a major stakeholder in L’Oreal cosmetics by the year 1974, but the progress was cut short later when Nestle suffered due to global economic crisis like hiking oil prices, unstabl e exchange rates, and the rise of raw material prices that included beans and cocoa. The situation forced Nestle to venture into Alcon Laboratories, Inc. In turn of events, Nestle’s food products faced an international boycott. The boycott arose after the company introduced its products to the developing countries where illiteracy was high and the misuse of formula was misused. Most mothers from these

Arguing the benefits of contributing DNA Essay Example | Topics and Well Written Essays - 2000 words

Arguing the benefits of contributing DNA - Essay Example This procedure produces identical copies of the DNA sample. With the availability of these procedures, it is easier to identify individuals. Therefore, different states are appealing to the citizens to contribute DNA to bio banks to ensure availability of such samples for use when issues requiring identification arise (Butler 93). There is a lot of criticism surrounding this issue and lack of public knowledge on why contribution of DNA is necessary. Other individuals are bothered about the consequences that may arise because of the police having the DNA samples. However, there is little understanding of how much easier cases of paternity, genetic disorders, and criminal investigations would be, if people were willing to contribute their DNA freely. Despite the ethical issues raised, all individuals should willingly contribute their DNA to bio banks to ease identification. According to Lotter, the chemical structure of DNA does not vary from one individual to another. However, the bas es encoded in the chain appear in a unique arrangement in each individual. Identical twins are the only individuals with identical DNA profiles. Members of the same family show very close similarity and this similarity is the basis of familial matching. There are unique, but rare cases in society whereby unrelated individuals display close similarity. If individuals are willing to contribute DNA, paternity cases will be very easy. Advances in genomics were able to relate DNA profiles of a child to those of the parents. Such advances show that half of a child’s DNA profile matches that of the mother while the other half matches that of the father. This is the case because, during conception, two cells, one from each parent, fuse. Each of the two reproductive cells carries 23 chromosomes contrary to the 46 carried by normal body cells. Fusion of these two cells, results to 46 chromosomes in a cell. This cell, gives rise to the offspring on multiplication. In society, there are several cases concerning paternity. Some fathers deny their responsibility, claiming they are not the real fathers of children. Other people will impersonate the real fathers of children for their selfish gain. DNA typing constantly provides reliable solutions to cases of this nature. According to Butler, if comparison of samples from the father and child reveal matches in DNA patterns, then this is proof of paternity (93). Several of children in society, previously denied the opportunity to know their real fathers, are benefiting from this technological advance. Such children are now entitled to rights and privileges from their parents that they previously did not enjoy. It is worthwhile for people to contribute DNA to ease the solving of paternity cases. Adopted children have been able to identify their real parents, and they no longer live in the world of unanswered questions. Only in rare cases does DNA typing fail in paternity cases. As Butler argues, another critical applicati on of DNA profiling is its use in criminology. There are traces of DNA on anything we handle (397-399). Police analyze all objects on the crime scene to obtain a DNA sample that on amplification is typed and therefore aids in investigations. Police should handle such objects with care, to minimize contamination of the samples, with DNA from their hands. Suspected criminals must present DNA samples to the police. Police then compare their DNA profiles with the profile from the scene and if

HR Department Is Playing A More Significant Role Commerce Essay

HR Department Is Playing A More Significant Role Commerce Essay It is said that the HR department is playing a more significant role in organizational strategic planning processes today than it did 20 years ago, how do you explain this? In a company, what difficulties would an HRM executive face in assessing and then communicating to other department heads, the contribution of his or her area to the company profit margin? It is said that the HR department is playing a more significant role in organization strategic planning process today than it did 20 years ago because of these reasons as following: First, today environment business have been changing, companies have reinforced by global competition, technical changing, opportunities difficulty, global employment. By thus, human resource management takes more challenge, classical human management likes order, force and consider employee as other tools that conception is not appreciated. Human resources management is toward to promote and develop human ability accordance with development of organization. Second, today strategy business cannot separate human resource strategy, human resources management supports other departments get their objectives. By thus, roles of human resources department have been changing from it did. It has to invest in human resource for long term, coordinate closely with function departments, human resource appreciation is basement to promote and develop. However, in a company an HRM executive often face in assessing and then communicating to other department heads relevant to salary, reward, promotion, and discipline. Therefore, human resource executive should be professional knowledge about human resource management, building a good communicate with employee, and becomes a bridge between employee and owner to satisfy their objectives. In brief, human resources management connects closely with all activities of organization and it is become a part of strategy management. Question II: Historically, HRM activities and tools were developed and implemented by a department or functional unit. Today, however, operating managers are in the forefront in applying and modifying HRM tools and activities. Why has this shift in application occurred? How is the work of operating managers similar to that of physicians who must conduct a diagnosis before treating a patient? Answer: Historically, human resource management activities and tools were developed and implemented by a department or functional unit. Recently, roles of human resource management have been changing from administration to embedded qualify performance. Strategy of human resource management focuses and integrates into organization strategy. By thus, human resource management is in the forefront of overall strategy organization. Individuals in organization should have responsibilities with all issues of human resource management. Its activities is not limited in labor arrangement, operation manager should take participant into activities of human resources department to ensure that human resources is used most efficient accordance with organization objectives. Human resources management modern uses ARDM model, it is method for operation managers appreciate effective elements to human resource. The ARDM model includes four steps such as diagnosis, prescription, implementation, and evaluation. Similar with a doctor have to define what is reason lead to illness, operation manager have to define status job performance in connection with internal and external elements of ARDM, then they issue prescription, it is activities and remedy to deal with illness status. After that, doctor has to re-test, follow-up examination, operation manager also should re-appreciate influences of prescription. Question III: Sexual harassment is often found in our society. How does EEOC explain sexual harassment? What can managers do to minimize their chance of litigation and being found negligent with regard to sexual harassment? Answer: Sexual harassment is considered a type of sex discrimination provided by EEO of United States. There are two type of sexual harassment, which are quid pro quo and hostile work environment. Quid pro quo is the exchange of sexual favors for job benefits such as increase salary, promotion, or other benefits. Meanwhile, hostile work environment is creation of an offensive working environment. In order to minimize chance of litigation and being found negligent with regard to sexual harassment, organization should apply measurements to eliminate sexual harassment. Companies have to setting up a policy to prevent from sexual harassment, and inform to all staffs to element absolutely. Besides that, companies have to investigate carefully and strictly to deal with accuse of sexual harassment. Difference from the U.S, Vietnamese impacted on oriental and traditional culture, so people are not opened and very shy to talk about sexual especially women. Therefore, in Vietnam organization, sexual harassment issues are difficult to exposing. However, sexual harassment likes as artesian waters flows in all companies and become pervasive. This actual motivates managers who focus on educating and establishing the rules comprises disciplined for acts of sexual harassment. In my opinion, starting with Vietnamese experience is à ¢Ã¢â€š ¬Ã…“prevention is better than againstà ¢Ã¢â€š ¬Ã‚ , I think that every individual should try your best to protection yourself from sexual harassment in the workplace. Question IV: Where would you place yourself on each of the five work-related cultural dimensions identified by Hofstede (e.g., high on individualism)? Why? Explain the Sullivan Principles? How have these principles helped organizations understand the ethical issues they face when conducting business in foreign cultures? Answer: According to Hefstede, there are five aspects culture to evaluation a culture, and compare among different cultures, which includes such as individualism versus collectivism, power distance, avoidance of uncertainty, masculinity, and long term versus short term orientation. These examinations can list out knowledge about various cultures, this study is very useful to working in multi-national company. The result of research about dimensions culture of Vietnam and compare with several cultures is show as following: Country Power distance Individual versus collectivism Masculinity Avoidance of uncertainty Long-term versus short term orientation Vietnam 70 20 40 30 80 China 80 20 66 30 118 Japan 54 46 95 92 80 The U.S 40 91 62 46 29 Cultural nations are different from dependence on natural culture, education, and system of law. Sullivan listed out six principles to deal with cultural differences in multi cultural working environment. Despite, these principles give in Appartheid period but it can apply in many countries because its aims toward to person, services for human and human rights. These principles is similar with a guidance for companies to protect human rights, create an equal opportunities, ensure a good working condition, good heath, increase standard of living and so on. Question V: As a current (or future) manager, how will you communicate the requirements of an entry-level customer service representative to a candidate who just arrived at your office for an interview? Will you describe the job in terms of competencies? Knowledge, skills, or abilities? Explain your answer. Answer: As a current manager, when a candidate arrived at my office for an interview, I will indicate to applicant my organization requirement of an entry-level customer service representative. These requirements are detailed as job description and specifications which was carefully studied by candidates. Therefore, interviewer just only talks to interviewee about advance requirement for future requirement of organization, accompany with firm strategy. Today, candidates often consider about ability to development and promotion, it is important element to attract candidate joining to our organization. By thus, this information is very useful and helps candidates imagine about their career, prepare knowledge, change study to accordance with firm strategy, changing business environment. By thus, candidates who are distance from traditional requirement need satisfy KSAO for entry-level customer service representative responsibility. However, organizations often prefer candidates who can competencies for several assignment even other position. Manager should give program in order to supporting of staffs implement competencies, throughout they can become flexibility. As a result, human arrangement becomes more elastic. For example, an entry-level customer service representative is not only welcome customer in the first step but also he or she can move to other step to continuing with customer requirement Question VI: Recently some companies began to use temporary employees? Do you know why? Assume your company wants you to make a recruitment advertising for hiring temporary employees, what guidelines will you follow to make sure that recruitment advertising does not violate equal employment laws? Answer: During twenty years ago, using temporary is become pervasive trend. There are several reasons to explaining for this trend as follow: Business competition is getting more challenge, technical development influences on doing business, which leads that companies always face re-organized, by thus, human resource management have to enthusiastic to match on the challenges, environment changing very fast. Beside on building a competencies human resource, organizations often use temporary employee to deal with shortage of human resources, and this method can find employee quickly. Moreover, there are server advantages when company can use temporary such as low expenditures, reducing social benefits, do not training, can find fit candidates in short time, and using temporary is not effect to re-organized. In Vietnam, using temporary is more common in manufacture, production than others, and temporary are often with low qualification, and worker mainly. There is a notice that organization should study carefully law, stipulation or regulations especially EEO law before building an advertisement for recruiting temporary employee. In order to braking out law or stipulation, advertisement has to execute several principles such as avoiding preference or priority for any race, sexual, religions, nation, skin color and so on