Contemporary Struggles Within Christianity and Islam Essay

Contemporary Struggles Within Christianity and Islam - Essay Example These issues are lack of fellowship and the lack of Biblical knowledge amongst Christians. However, apart from these culturally based struggles, Christianity is also split by the pressures that stem from modern society. In essence, certain Christians do not have sufficient knowledge of the Bible or its use. Today, not everyone who professes to reading the Bible does so during a week’s time (Geisler, 2010). The Bible is essentially the word of God, as the foundation of the Christian belief. Today, however, many Christians lack the fundamental beliefs of Christianity, the struggle becomes how such individuals can call themselves Christians while they do not even read the Bible and appreciate the fundamental beliefs of Christianity. In addition, since Christians are called to strengthen their fellowship with God and other believers, one contemporary struggle within Christianity is the maintenance of this fellowship. The church provides a place where Christians can gather and fell owship with God and other Christians. However, contemporary lifestyles limit people’s attendance of church compared to the onset of Christianity. The percentage of churches in the current era has dwindled significantly as Christians continue to draw away from attending church fellowships. Christianity beliefs assert that when Christians’ fellowship with one another, the blood of Jesus Christ cleanses them. Today, a key struggle within Christianity is support mechanisms amongst believers who become vulnerable to negative teachings in the absence of fellowship. Traditional Christian beliefs provide that when Christians’ fellowship with one another and God, such Christians do not walk in darkness, for instance; they do not lie, steal or kill. Today, Christianity continues to be split by evils such as stealing; even amongst church leaders. Another significant struggle within Christianity is the lack of Biblical knowledge and its ultimate understanding. Responsibilit ies and lifestyles in the modern day deter Christians from reading or studying the Bible. This results in internal issues among Christians who hold different beliefs. For instance, today, it is common to hear Christian groups asserting they know when the world will come to an end, despite the Bible’s clear teachings that only God is privy to such information (Williams, 2000). This has over the past caused substantial problems among Christians, especially following the emergence of false prophets and prophesies. Another formidable struggle within Christianity is finding the right balance between Christians and Muslims, particularly after the advent of terrorism acts across the globe. Struggles within Islam Islam’s doctrines center on the beliefs of peace and love. However, the Islam’s main struggle today lies in the association of Muslims with acts of terrorism and other heinous crimes like piracy and kidnapping. Since 9/11, Muslims face stigmatization on matters concerning security. This stigmatization further augments struggles within Islam, concerning those who condone acts of terrorism and piracy and those who abide by the traditional beliefs of Islam like the maintenance of peace and love amongst human kind (Al-Alwani, 2005). Allah’s teachings, which are the foundation on which Islam is built, demand the maintenance of virtues amongst Muslims. However, modernity has distorted these virtues allowing Muslims to behave in

Effective hand hygiene in jails Research Paper Example | Topics and Well Written Essays - 2000 words

Effective hand hygiene in jails - Research Paper Example Prison facilities applying the above intervention are expected to decrease the incidents of skin diseases, and to contain existing skin diseases to current infected patients.   Evidence highlights the fact that hand washing to prevent infection is one of the easiest and cheapest means of preventing and managing infection (Rohde, 2006).   Some of the studies highlight the reduced incidents of infection with the application of hand washing techniques in the prison and the community setting.     The outcome which calls for specific measurement when applying the personal soaps during hand washing is: the rate of skin and other types of infection among prisoners with or without existing skin or other infections.   The measurement can be established by carrying out regular assessment of prisoners and their incidents of skin and other types of infection while incarcerated (Rohde, 2006).   Numbers acquired from the assessment will provide the intervention the much-needed informat ion to establish efficacy in terms of reduced incidents of skin and other infections, as well as contained infection in existing skin disease patients.  Ã‚  Ã‚  Ã‚  Ã‚   The prevention of skin infections in the prison systems is a major issue which boils down to the general infection control and hygiene practices within the system.   Limited water and hygiene supplies for inmates is a crucial determinant in the infection control practices in jails. In many jails.... In many jails, the availability of water supplies is low and often prevents the application of adequate hand hygiene practices (Rohde, 2006). Limited soap supplies, as well as sanitizers also prevent the application of appropriate hand hygiene techniques. As a result, inmates are often unable to wash their hands before and after eating, after doing hard labor, and after performing other activities which may dirty their hands. The probability of ingesting or inhaling bacteria is therefore very high among inmates. Most surfaces would be high sources of bacteria for these inmates, and their hands would easily spread the bacteria to other inmates (Rohde, 2006). Lack of hand hygiene can easily lead to bacterial infections, including skin infections. For which reason, skin infections have a high incidence rate among inmates. These health issues are however, very much preventable. With the application of proper hand hygiene techniques, as well as infection control measures, skin infections, as well as other diseases can be prevented and easily managed. Specific interventions which include the use of proper hand washing techniques, as well as the use of soaps and hand sanitizers are some of these measures which can be implemented in the prison systems (Rohde, 2006). The efficacy of these measures shall be evaluated based on research and studies which have already been carried out in relation to these infection-control measures. This paper shall now consider effective hand hygiene techniques which help prevent the spread of skin infection in jails. It shall critically analyze research and evidence on hand hygiene and the application of such interventions in the prison system. A protocol shall also be formulated based on the results of research

Barriers, Risks and value creation by E-learning in Kingdom of Saudi Research Proposal

Barriers, Risks and value creation by E-learning in Kingdom of Saudi Arabia Higher Education - Research Proposal Example Learning is like a change in behavior, the way some thinkers happen to interpret it as. Hence, when a new program is introduced in the purview of the people, it can either be welcomed with open arms, or it can be morbidly rejected. A similar innovation of E-Learning was introduced at the start of the century, which involved the basic application of all forms to technologies to proliferate the spread of education in all parts of the world. E-learning is naturally suited to distance learning and flexible learning, but can also be used in conjunction with face-to-face teaching, in which case the term Blended learning is commonly used. It had already been viewed that education is the most vital way of bringing about growth in competitiveness and knowledge in the various countries; with some amount of international cooperation, there is no knowing as to how far and wide education could have spread. Education has managed to influence the various branches and super structures of society in a major fashion. Education has evolved as a very clientele based service in the modern day and E-Learning has evolved as the apt way of providing the right kind of service provider to the clients, who are the learners or students. In the fast paced world it has proved to provide the right kind of time management that goes between learning and providing services. Technology is omnipresent, omniscient, and omnipotent. Humans have thus been able to derive the best out of this in the current century. Education is the key determination to enhancing modern technology needs through individuals to reduce the time period between the disbursement of funds and receiving products and services. To provide more options for consumer to access information that could not be reached. The development of computers and electronic communications has removed barriers of space and time. We can obtain and deliver knowledge anytime anywhere so Individuals who were disadvantaged for

Supporting Children and Young People Essay Example for Free

Supporting Children and Young People Essay P1. Describe how one activity/experience supports the communication and intellectual development of a child or young person. (P8) I recently sat with a group of children aged 2-4 years in the book corner during group time, the children were all participating in a story/singing activity also using puppets. There were two of these which the children participated in, they were; five little ducklings and the other was, There was an old lady who swallowed a fly. For the activity one child held the book, another child held the main puppet and the other children in the group each had a puppet or two to hold. The children then all sang the song There was an old lady who swallowed a fly ,the lady also swallows other animals so the children enjoy letting there puppet get eaten by the old lady. This activity would support communication and intellectual development, because the children all need to communicate with each other deciding who is going to take what role; the song/story also helps develop listening skills. The children need to listen and think about what comes next and decide when it is their turn to either hide their duckling or let the old lady swallow their animal this is the intellectual part of the activity. Every child is different but this activity may cover a specific aspect to support a child’s individual communicational or intellectual development need. P2. Describe how one resource or type of equipment supports the physical development of a child or young person. (p8) I have chosen to set up an obstacle course for the children to complete making decisions about ways to travel from one end of the number line to the other, they will be taking the risk to balance along tyres trying not fall off. They will then need to walk along the wooden bridge down the steps collecting a conker from the bowl, posting it down the drain pipe, watching it roll out into the empty container. This activity is aimed to support a specific Childs interests and needs aged 3-4 years. This activity will support physical development through both fine motor skills and gross motor skills allowing them to take a risk and challenge within the health and safety boundaries. By this I mean that I have not created something that will be dangerous yes they may wobble and take a tumble but the obstacle course I have created is within safety regulations. The fine motor skills will be completed by picking up the conkers and using their hand to roll them down the drain pipe. The gross motor skills will be completed through their movements both across the tyres and bridge as well as using there travelling techniques such as hopping running jumping across the number spots. During this activity the children will also be using their intellectual skills to think about the ways they will travel along and judging how risky it is to go across the tyres. Here is a plan I have drawn of how the obstacle course would look. P3. Identify ways the practitioner can support the emotional development of the child or young person.(P8) Practitioners can support the emotional development of a child by building up a relationship with the parents. They could send home fact sheets and all about me books for the parents and children to create; including photos, pictures, drawings and information about the child’s key interests. This could be information about their favourite things such as what they like to eat, characters they are interested in, what they like to do at home , where they like to play for example outside or in the sand pit. Practitioners have the important role of making sure that all children’s needs are met as every child is different not all children will need the same support. It is the practitioner’s job to support the Childs emotional development they may use singing and stories, whilst comforting the child as a distraction from being upset and thinking about home. Each child is given a practitioner who is known as their key worker. The key worker is the practitioner who has majority of responsibility of making sure the child’s development needs are being met but also having a strong bond with the child to be able to give one to one attention to for emotional support. Furthermore the practitioner can use the information found from the parents about the child to help them to settle , they can take their key interests into consideration and plan activities based around the key interest to support the development of the child. For example when the child has to separate from carer they may be rather emotional but you could take a key interest such as â€Å"likes to play with trains† into consideration and get out the train set using this as a distraction. Also use appropriate language such as â€Å"mummy will be back after lunch don’t worry† , talk about the fun things you have planned to do that day asking the child wha t they would like to where they want to play. P4. Describe ways the practitioner can use care routines to support the development of children aged 0-3 years. (P8) There are several ways Practitioners can are routines to support the development for children aged 0-3 years. It is important that you communicate with a child whilst changing them. Discuss what you’re doing â€Å"I’m going to wipe your bottom make sure that it is nice and clean so it’s not sore.† When dressing them say what your doing allowing the child to know what’s going on. Sing songs to the children, if they are slightly older have a conversation with them. Practitioners use encouraging language during step by step daily routines such as, before snack and meal times don’t forget to wash your hands with soap. Sometimes we use little rhymes and songs to encourage and help the children with the routine. For example wash, wash, wash your hands, wash, wash, wash your hands, let’s wash the germs away. Do the same with drying their hands. This helps to support the child’s independence allowing them to do it for themselves with a practitioner’s encouragement before collecting their own cups, plates and name cards for meal times. Practitioners can also support development through care routines by allowing the child to have a try at wiping their own bottom after going to the toilet, reminding them to flush the chain and wash their hands not forgetting to use soap. When potty training practitioners should give lots of praise and acknowledge that the child has tried to use the toilet even with help or if they have had no accidents, but also comforting the child if they do have an accident. Perhaps use sticker charts as encouragement. P5. Describe how the setting can effectively support the child through one transition.(P8) I am currently in a position where I am supporting a child through a transition. They are moving from the baby room into the big room consisting of children aged 2-4years. Each child will have their own individual plan with information about ways we can support them through their transition. It will need to include care plans, routines, key interests and useful tips in ways which we can help and support the child through their transition. Practitioners will support the children through their transition on the understanding that every child is different and one transition may be more successful and the child may settle sooner than expected. However it could also be the total opposite and another child may take longer to settle than another, but this proves the differences between children’s development stages. I have experienced such ways of supporting a transition, rather than carrying the child around all the time allow encourage them to walk holding your hand. Allow them to come for cuddles and except that they may want to be with you whilst they are through into the new room. I have recently supported a child where when they were near the gate to the baby room they thought about going back in but I diverted their attention by using some of their key interests to engage them in an activity instead. To support a child’s transition you need to prepare for them to be emotional and need 1:1 support. To begin with allow the child to come through and have meal times at the table with the big children, and then once they seem to settle encourage them to come through for half an hour to an hour a day increasing the length of the stay one they are stable in the room. Perhaps start with using their key interests allowing them to want to come through, play and engage with the older children. When the child is through into the new room allow them to explore give them options and choices ask them where they would like to play, who they would like to play with. P6. Describe how effective communication supports all areas of development (P8). Practitioners and parents can support children’s all round development through effective communication. By this I mean being a good role model as children pick up on what you say and do. Also speak clearly to the children allow them to have their say and take time to listen to them, use eye contact ,facial expressions and don’t interrupt when they are talking as this could is likely to knock their confidence and self-esteem. When talking to the child think about the tone of voice you need and the way you need to respond to a situation but using a cross tone of voice all the time will affect the child and think that they have done something wrong causing their confidence and self-esteem to be lowered. Practitioners and parents need to have time to communicate whether it be a quick chat at drop off and collection times or a parent consultation, but it is important that they share relevant information about the child to help support the child’s development. Furthermore practitioners try their best to support the children’s development in all areas to do this they need to think about the ways they say and do things and the way to respond to the child. If a child was to pronounce something incorrectly it is not appropriate for the practitioner to respond to the child by saying â€Å"that’s wrong you say it like this†. As that will knock the child’s confidence and put them off talking. The correct way to help them would be to repeat what the child has said but repeat it correctly for the child to hear how you say it correctly and then they will pick up on that. For example if a child was to say â€Å"nana pwease† you as a practitioner would say â€Å"yes you can have a banana as you used your manners and said please†. This helps the child to hear how you say the phrase correctly. It is down to the parents/carers and practitioners to effectively communicate with the children which will support them through all round development. Practitioners will plan around the child’s individual needs looking at their strengths and weaknesses selecting an area in which they will need to progress and ways in which the setting can support them as an individual. P7. Describe the role of three other professionals whom you may work with. One of the professionals whom I may work with would be a speech and language therapist. Their role is to work with individual children who have been referred by doctors and early years workers due to parents and practitioners concern of their speech and language development, to improve their speech. Speech and language therapists are the people who alongside practitioners will use their skills to support the child needs. As a practitioner I use my knowledge and give the opportunity for all children to join in â€Å"Mr Big mouth† activity which is a sound game. Speech therapists will work with the individual child on a one to one basis maybe twice a week for an hour to help with the child’s speech development. Another professional whom I may work with would be a health visitor.

Methods of Investment Appraisal and Financial Statement Analysis

Methods of Investment Appraisal and Financial Statement Analysis The purpose of this report is to assess various method of investment appraisal and financial statement analysis and and finaly recommendation on choosing stratefic portfolio. Task 1 Forcasting There are various to forecast from the past result and find out what is going to happen future The simplest method for forcasting revenue and cost through time series analysis with simple moving average for example Using moving average the forcast for next months will be Forcast jan+febà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦..to dec divided by 12 months and answer is for July the forcast would be 31.58 or 32 and so on. Trend is systermatic (gradual) increase or decrease in average over time while seasonal forcasting is the predictable short term cycling behaviour for whatever reason day month week etc For example assume the following market share of tesco in the next year Seasonal Factor Average Seasonal factor Month 2007 2006 2007 2006 Jan 31 30.6 1.02 1.02 1.02 Feb 32 30.4 0.99 1.03 1.01 Mar 35 30.6 0.91 1.02 0.96 Apr 33 31 0.96 1.01 0.98 May 31 31.4 1.02 0.99 1.01 Jun 29 31.5 1.10 0.99 1.04 Jul 30 31.6 1.06 0.99 1.02 Aug 31.4 31.4 1.01 0.99 1.00 Sep 33.1 31.2 0.96 1.00 0.98 Oct 32.2 31.4 0.99 0.99 0.99 Nov 32.34 31.4 0.98 0.99 0.99 Dec 31.1 31.4 1.02 0.99 1.01 Average  £31.76  £31.16 Now if we want to find market share of tesco in January of 2008 January forcast = Average forcast multiply by seasonal factor which is 1.02 If average mothly forcast for the year is 30 then forcast for January will be 30*1.02 = 30.6 Task 1 part 2 Its very know and understandable fact that start a new business or growing it require a lot of hard work ,planning and right kind of financing with a team of dedicated peoples. There are all source of finance which can be used to finance but each of them has some benefit or edge over in some way or other. Therefore deciding which source of financing should we use is a lots home work together ability to face issues coming up and ability to take decisions. Money (Capital) is life blood of any business and business cannot survive without capital. Keeping plan flexible Thinking big and move fast Business should move on when raising capital Strong management team What amount capital required depended what we want to achieve and our experience e and credit worthiness and stage of growth at which we stand together general factor such market trends and economic condition. There are various sources of finance depend on business 1) Self Financing: Self Financing Financing through credit card and is the most riskiest option and costly as interest rate on credit cards are very high and amount available is normally low subject credit evaluation conducted by bank. Start up Financing is another method whereby a business can put cash into the new business generated through various different source till it is reach to level to generate further financing itself. 2) Commercial Financing by Bank Business can get commercial financing if they have track record or they have something to give as security to bank. Commercial financing is very important and fundamental way to finance a specific project and normally bank will agree to finance if there is home work done with regards to feasibility. The disadvantage is company has to bear risk of loss and bank will charge interest which is great cost Though these are disadvantages still commercial finance through bank most widely use to finance a specific project. 3) Share Issue A newly establish company can issue Initial public offering to raise finance from public but a lot of home work require. Private Companies can issue new shares in the form rights issue or bonus issue but cant advertise them. Initially company can finance itself equity investment by investors. Later on merger or acquisition of limited company is very good source raising finance by issuing shares. Share issue is quite unusual way to raise money for specific project its time consuming and lengthy process but its one the less riskiest way. 5) Finding Investor/Partner Finding a person, group or organization to fund business is another form of financing to raising capital .the advantage if this method is risk is shared between partners and disadvantage is worth generates from business is divided between one more peoples according partnership agreement. There are many other sources of finance for small business like local government initiatives on lending program and commercial companies providing finance etc. Some big companies are really cash rich and therefore they look opportunities to invest cash and therefore they can act as strategic investors. Task 2 There are vaious method appraise financial returns on various competing project. The most important of them are 1) Payback period 2) Net present value 1 Pay back period Lets take a example if there are two projects where initial investment is 60m while one give return as following Year Amount 1 10 2 25 3 30 4 28 While another project give returns as Year Amount 1 13 2 20 3 25 4 50 Solution Project One Year Amount Remaining Investment 0 60 1 10 50 2 25 25 3 30 25 4 28 Project Two Year Amount Remaining Investment 0 60 1 13 47 2 20 27 3 25 2 4 50 2 iniital investment returne The first project here pay its entire investment in three years while the second projecgt pay its entire investment four year time so according payback period method project two should be selected. Payback period doesnt account for time value of money therefore not very effective method 2. Net Present Value Taking the same example above if we analyse them (we need discount factor which cost of capital to discount future cash flows. Lets assume it as 10% Year Amount Discount Factor Present Vaue 0 1 10 0.909 9.09 2 25 0.826 20.65 3 30 0.751 22.53. 4 28 0.683 19.124 71.394 Project Two Year Amount Remaining Investment Present Vaue 0 1 1 13 0.909 11.817 2 20 0.826 16.52 3 25 0.751 18.775 4 50 0.683 34.15 81.262 The Net present value of second project is more than first one therefore e according to npv method second project is more profitable. Select appropriate and relevant financial information for use in the process of making strategic decisions on investment There are vaious ways to analyse investment each has it own merit and demerit but mostly to analyse investment we required some basic information to make our decision on. If we are comparing two or more competing projects we can do by using investment appraisal techniques like net present value etc We need some basis information to calculate and appraise and finally take investment decision which Approximate amount of total investment required for the project The future cash flow whether inflow or outflow that can be generated from the project. The minimum required return . If we are going to invest in a company we need to focus on two main factor which are how much dividend it pays through ratios called dividend cover and dividend yield and how much capital gain we can get by movement in share price relevant ratios are price earning ratio, earning per share etc. For the above calculation we need exact amount of Dividend paid during the year Share price Profit after tax Number of ordinary share issued This information can be drawn from the financial statement of targeted company. The future investment can be based on basis of past performance of selected companies The investment in company to acquire needs other consideration which is based on various financial as well as non financial factors but mostly following factors are taken into account . Company financial health through calculation of various ratio profitability, gearing , liquidity and efficiency etc The vision, mission , goals and objectives of the acquiring company and strategies to achieve those and many more. Therefore decision regarding acquisition or mergers required comprehensive analysis. Make recommendations based on a post-audit appraisal on the appropriateness of selected investment project decisions The payback period is simplest method to decide between competing project which one is the best but it ignore time value of money Net present value account for time value of money and is one of the mostly used way to appraise competing projects but it is complex and and require some figures to give correct answer like discount rate etc For investment in the shares of company we need financial information such as share price dividend eps etc but selection of company to invest in its share depends on many other factors like if the investing entity want to invest for long term or short term For long term investements share price moment is more important than dividend or vice versa. Task 3 Financial Statements Analyse financial statements using relevant techniques to assess the financial viability of an Tesco for 2008 The financial statement of any organization can be analysed by calculation of ratio and each ratio has its own significance and importance. There is hard and fast rule and no parameters to judge performance of each and every company against but its very subjective and depend on company and industry in which it operates. Let assume the following financial statement belong to company called Simon Sparks and analyse its financial statement. Simon Sparks Profit and Losss Account the period ended 30June 200X  £  £  £ Sales 292,000.00 Less Sales returns 13,800.00 Net Sales 278,200.00 Carriage outwards 15,000.00 263,200.00 Less cost of good sold S Opening stock 15,100.00 Purchases 135,600.00 Less Purchase returns 5,200.00 130,400.00 Less Closing Stock 16,200.00 129,300.00 Gross Profit 133,900.00 Bad debts 2,200.00 Advertising 6,000.00 Electricity Gas 11,100.00 Salaries and wages 37,200.00 Insurance 5,700.00 Motor expenses. 16,600.00 Postage stationery 2,400.00 Rent rates 20,900.00 102,100.00 Net Profit 31,800.00 Less Drawings 15,800.00 Retained Profit Balance Sheet as at 30 June as of 30 June 200X Non Current Asset ( . Fixtures Fittings @ cost 60,300.00 Motor vehicle @ cost 42,000.00 Total Non Current Asset 102,300.00 Current Asset Cash 600.00 Trade debtors 24,000.00 Closing stock 16,200.00 Total Current Asset 40,800.00 Total Asset 143,100.00 Liabilities and Owners Equity Capital 83,800.00 Retained Profit 16,799.00 100,599.00 Non Current Liabilities Current Liabilities Bank Overdraft 5,600.00 Trade Creditors 36,901.00 Total liabilities plus capital 143,100 126,699.00 All businesses exist to make profit in some way or other and to measure profitablilty we have many ratio to analyse same data from different aspects. Retuen on capital employeed is a primary ratio to assess profitablitly of any orgnization and its one of most widly used ratio.It is calculated by Dividing Profit before interest and tax with capital plus long term liability In the case of Simon spark it is 32% which can be assume as very good performance interims of profitability but ratio cant be analyses in standalone way they must be compared with some industry average competitor or past performance to evaluate and we dont ant information available here. Simon Park has managed to generate gross sale of  £292,000 which is really commendable as long as data is reliable and comparable. The Gross profit ratio shows companys profit margin when selling price is compared with cost of sale. The GP ratio of Simon spark is 51% which is really commendable and appreciatable but remember we are assuming that data is not only reliable but trustable. The other factor to measure profitability is net profit 6% here we see how effectively and efficiently day to day operation are run by management. Surprisingly the net profit margin is just 6% it is definably not very good indication of good performance but due to limitation of information for comparison we are unable to give conclusive remarks but 6% is very low and it shows though company is earning profits but its not working efficiently and effectively. The most significant expenses are salaries and wages followed by rent and rates. We dont know if its inefficient management but definitely I think there is enough room for improvement Liquidity Liquidity ratios are very important as company can be profitable but if not liquid enough can run to insolvency or at least find it self in big problems. Liquid assets are those which can easily convert in to cash with in short duration of time. The examples are cash, debtor, stock etc. The most important of liquidity ratio is current ratio which shows current assets as number of times to current liabilities and it is very widely used in business world. There is no specific ratio which can be said as good enough or bad as it varies from industry to industry and company to company. Simon Sparks current ratio is 1.5 times it mean it has 50% more liquid asset to meet it immediate needs. Its not bad but considering limitation of information we can assume its up to standard of industry. But there is more important ratio coming out of current ratio it is quick ratio. In quick ratio we dont consider stock as quickly convertible into cash asset and therefore remove it. The quick ratio of simpn spark is 0.94 times which cant be said either good enough or bad for the reason mention above. Carry out a performance audit of an organisation including reference to internal and external factors Performance audit is audit of mainly(management operations ,function or procedures of) not for profit or governmental organization to ensure value for money (economy efficiency and effectiveness ) in utilization of resource by using systematic professionally designed and conduct methodologies which are generally accepted and well structured. Few benefits of performance audit is Improving organisational performance A tool to increase efficiency Policy and performance Legal imperative Performance audit may include detection of fraud and error but its not included everytime there fore scope of permance audit must define and given in writing prior to start of work Performance audit using internal factors might be for example in production it may number of units produce in a one hour compare with standared or ideal performance For financial performance profit can be compare from period to another with cost of sale and revenue to ensure resource are used properly and generate value for money External factors to consider for performance audit are comparision of per unit cost with major competitor to ensure VFM (value for money economy, efficiency and effectiveness is achieved . Comparision of number of staff with equivalent or similar company or employee productivity with similar organization Performance audit is not define in any standered and can include anything but it is different from performance measurement. Use appropriate calculations to improve the quality of financial information used The quality of information is very important because its not reliable and relevant than its useless most business try to spend thousand to avoid the lost of money but unfortunately lack of focus on right cause more loss. The reliable and timely financial information is essential for success and to avoid loss and making wrong decision on the basis of misleading information. Financial in itself is very vast and full of useful information but its generall and everyone has to take this information and use it assess their own purpose for example a company can generate huge profits say Company A has revenue of  £100 million while gross profit is  £50 million and net profit  £25 million. A lay men can conclude fromthis information that companys is performing really well and generating good profits but what if we got data the competitor of same size earn profit  £1000 m with Gross profit ratio of 70% unlike our 50%. Even worse can happen like company is generating huge profits but its running out of cash to pay its immediate liabilities . Creditors have right to appeal in court and prove company as defaulter and therefore cease its existence. So calculation of various ratio from the broad set of financial statement help in understanding actual position of company regarding its competitors. I Make recommendations on the strategic portfolio of an organisation based on the interpretation of financial and ancillary information The world is moving very fast and there is increasing competition with increasing globalization and opening of borders therefore organization need to update themselves with latest information and predict future and prepare for it Organizations have many reason to believe that they have to prepare themselves before the storm and therefore they are required to identify, find and use the required information whether financial or other to prepare themselves for the future. There are various strategies an organization can follow to achieve its objectives. A company should diversify if they have access to adequate resource (financial or other)and technical capability to achieve success. Diversification bring competitive advantages as with mergers as economies of scale and information asymmetry can achieved . Strategic portfolio may include developing and investing in new technologies to achieve competitive advantage as technology as key to success. The factor which can be consider for strategic portfolio is to develop new products and or improve exsiting one to compensate those products whose lifecycle is about to finish . Partnership with international companies or local companies to enter new ventures is also a great option and by doing this organization can not diversify but loss in case of failure is share between partners and there will be access to new and usesful information by working with another organization. These are the few reformation which an organization should consider to develop there strategic portfolio and its quite subjective and can vary from one organization to another. 30.6 30.4 30.6 31 31.4 31.5 31.6 31.4 31.2 31.4 31.4 31.4

Racism in Richard Wrights Black Boy Essay -- Wright Black Boy Essays

Racism in Wright's Black Boy The theme of Richard Wright's autobiography Black Boy is racism. Wright grew up in the deep South; the Jim Crow South of the early twentieth century. From an early age Richard Wright was aware of two races, the black and the white. Yet he never understood the relations between the two races. The fact that he didn't understand but was always trying to, got him into trouble many times. When in Memphis, Wright reluctantly assumed the role society dictated for him, the role of a black boy. He became a black boy for the sole purpose of survival, to make enough money to eventually move North where he could be himself. As an innocent child Wright sees no difference between the blacks and the whites. Yet he is aware of the existence of a difference. "My grandmother who was as "white" as any "white" person, had never looked "white" to me." (Wright pg. 31). This statement shows his confusion about blacks and whites. When, as a child Wright learned of a white man beating a black boy he believed that the white man was allowed to beat the black child. Wright did not think that whites had the right to beat blacks because of their race. Instead he assumed that the white man was the black boy's father. When Wright learned that this was not true, and that the boy was beaten because of his race, he was un able to rationalize it. Even as he got older he didn't see the color of people. In one instance Richard and a friend are standing outside a shop when some white people pass by, Richard doesn't move to accomodate the white people because he simple didn't notice that they were white. .. ...ter. It has enlightened me. Before reading this book I could not have imagined the horrific truths of only a short while ago, in a place not so far away. Everyone could gain something from this book, for me it demonstrates that the human race was not, and is not as civilized as it appears. Works Cited and Consulted: Appiah, K. A. and Henry Louis Gates, Jr., eds. Richard Wright: Critical Perspectives Past and Present. New York: Amistad Press, 1993. Skerrett, Joseph T., Jr. "Wright and the Making of Black Boy." in Richard Wright's Black Boy: Modern Critical Interpretations. New York: Chelsea House, 1988. Stepto, Robert. "Literacy and Ascent: Black Boy." Appiah, 226-254. Thaddeus, Janice. "The Metamorphosis of Black Boy." Appiah 272-284. Wright, Richard. Black Boy. New York: Harper, 1944.

Subway Is the Better Fast Food Restaurant.

COM155 Subway Is The Better Fast Food Restaurant. Living in this crazy world that is today, where family dinners consist of whatever fast food restaurant is on the way home from work. According to the Center for Disease Control and Prevention, it is no wonder why 33% of American adults and 17% of American children are obese. Subway and McDonald’s are the two giants in the fast food world. They have both fans and boycotters. However Subway is a better fast food restaurant than McDonalds, due to Subway’s children’s meals choices, advertising, amount of locations and nutrition.Advertising is the way that companies bring in customers. Advertisements can make mouth water and the consumer crave what the advertisement is offering. Subway has an advertising campaign that offers a â€Å"limited time† deal where the consumer can get a certain type of Foot long sandwich for five dollars. The deals last a month long. At the end of the month the sandwich is switched ou t and another one is put in its place. McDonald’s has a similar deal. They come out with specialty sandwiches or burgers every few months for example the McRib which is only three inches and cost four dollars.McDonald’s advertises to the younger consumers while Subway advertises to a â€Å"healthier† consumer. Both ways of advertising are far and legal. However no parent wants to deal with their child, which has just seen an ad for a â€Å"Happy Meal†, throwing a temper tantrum because they do not get to have a â€Å"Happy Meal. † Both companies are bringing in consumers in the masses. McDonald’s and Subway have kid’s meals. This is a meal that has a smaller portion meant for a child. The Subway â€Å"Fresh Fit† kid’s meals have a choice of â€Å"mini sandwich† which is three inches, and the child’s choice of a side and a drink.The choices include: chips, apple slices, or a cookie for the side and three dif ferent kinds of milk, juice, water, or a small soda for the drink. The calories range for these meals is from 150 to 220 calories per meal with the average meal being 208 calories. McDonald’s â€Å"Happy Meal† comes with a burger, or chicken nuggets, a â€Å"kids† fry, apple slices, and a drink. The drink choices are two different types of milk, juice or soda. The calories range for these meals is from 320 to 430 calories per meal with the average meal being 376 calories. That is almost double the amount of calories than the kid’s meal is at Subway.As a parent, McDonald’s â€Å"Happy Meals† have too many calories and are making today’s kids fatter than ever. The amount of locations and sales are important to any company. Heller (2011) noted that Subway is now the largest fast food company in the world. It has 33,749 locations all over the world, while McDonald’s has 32,737 locations. However by the amount of sales McDonald†™s in the largest. McDonald’s has reported that they have 24 billion dollars in sales a year. Subway posts sales reports at 15. 2 billion dollars a year. So why is it that a restaurant that has more location has less reported earnings?The cost of subway’s food is more expensive. When a company buys fresh food versus frozen foods, the earnings go down because the fresh food costs more money. On top of that Subway would rather make a little less profit and get a better product to its consumers that is healthier for them and that cost the same amount of money than a place that is not as nutritious for them, like McDonald’s. The menu options and nutrition are very different at these two places. Subway has choices like sandwiches, salads, and soups as a main course, while McDonald’s has burgers, chicken pieces and salads as a main course.The sides for these two places are similar with things like apples, yogurt and cookies. Nevertheless they can be very diff erent as well with McDonald’s carrying things like fries, ice cream while Subway Choices to carry things like baked chips. As for drinks McDonald’s carries: soda, water, tea, milk, juice, and coffee. Whereas Subway carries soda, water, juice and milk. With all these options the choices are endless, however so are the calories. So let’s look at just the main course. When a consumer orders a meal from Subway they are looking at a range of 230 calories to 600 calories for just the sandwich with an average of 391 per sandwich.At McDonald’s the same consumer ordering a meal is looking at a range of 250 to 800 calories for just the burger with the average of 444 calories per sandwich. Now if this consumer does not just eat a burger or sandwich, which most consumers eat a whole meal, then they are looking at close to 1000 calories per meal at McDonald’s and 600 calories at Subway. Concerning menu options and calories the clear winner is Subway. McDonaldâ €™s or Subway is the million dollar question. McDonald’s with its deep fried and frozen foods can do nothing but add more fat to an already obese country.Subway could help Americans out of their obesity problem, with their fresh healthy foods. After all the talk about children’s meals, advertisement, amount of locations and reported sales, and nutrition it is easy to see why Subway it the healthier and smarter fast food choice that more Americans should be making. References page Center for Disease Control and Prevention at www. cdc. gov Overweight and Obesity, Data and Statistices, U. S. Obesity Trends February 27, 2012 Laura Heller, Subway Is Now Bigger Than McDonald’s, March 08, 2011 www. dailyfinance. com