Recommendation of taxtion for sole proprietor Canada incorporate Research Paper

Recommendation of taxtion for sole proprietor Canada incorporate - Research Paper Example parameter that requires a broader perspective based analysis here in order to comprehend the structural, organizational and legal framework of reference in the Canadian context. Corporate entities including sole proprietorships in Canada have their own tax obligations. Thus sole proprietors’ tax liabilities to the government are determined by the same rules of liability determination under the commercial law. For instance under the corporate tax laws in Canada a sole proprietor is liable to pay taxes on his gross income after such deductions as for those of his dependents, Capital Cost Allowance on equipment, professional dues, if it’s a home-based business a certain amount as rent deductible and Canada Pension Plan contribution have been made. At a glance it seems simple that for a sole proprietor in Canada has no reason to grudge but nevertheless it must be noted unlike in the US, in Canada the businessman pays his income tax based on all his global operations. Again from province to province, there are some changes. Canada Customs and Revenue Agency (CCRA) is the sole authority for the purpose of administering the country’s corporate income tax rules. Therefore it has the final say in determining the extent of liability for any individual business. CCRA acts in its capacity as the government agency for the administration and supervision of all tax related regulations and thus acquires a very significant dimension in the whole process, including granting exemptions as per individual merits. In the absence of reforms to the existing income tax regulations as per sole proprietor businesses there is much to be desire in respect of the individual businessman’s ever increasing tax liability under the Canadian income tax law. Thus the sole proprietor businesses in Canada have been subject to a variety of situational analyses and studies during the last few decades. This is basically due to the fact that sole proprietors in Canada have been growing number at

A Bronx Tale Essay Example | Topics and Well Written Essays - 750 words

A Bronx Tale - Essay Example As the young man enters high school he is attracted to an African American girl, Jane, who causes conflict both internally and externally for him as he deals with peer pressure, personal angst, and family expectations. The 1960’s was a time of change for racial issues in America. Their where appeals by African American leaders protesting segregation in the United States and the role and status of the black community was transforming. This film is set in the thickest era of the racial segregation issue within the country. In the city of New Jersey there was a heavy population of Italian/Americans that lived alongside African Americans and the constant threat of violent encounters kept tensions high within both communities. African Americans were fighting for their right to vote and to end segregation and in the midst of it all a common paranoia was that anyone who seemed to be of white decent was a threat. This would explain why in the movie there were times where upon immediat e contact there were unavoidable confrontations. African Americans were often subjected to lower positions when they were employed. This would explain the next scene described. The first African American shown in the film is a black bartender at the neighborhood pub which the gangsters frequent. This depiction of an African American in a service position is accurate and represents the lower societal classification of African Americans in the United States in the1960s. The film’s next portrayal of African Americans is a segregated school bus driving through the Italian neighborhood. One Italian boy says, â€Å"They don’t live here.† Another Italian boy says, â€Å"That’s how it starts.† The neighborhood boys taunt and yell at the bus passengers, inciting one African American boy on the bus to make an obscene gesture at the neighborhood boys. This portrayal reveals the territorial nature of segregation as well as the lack of respect and understanding among different ethnicities. It also shows that the prejudices were mutually held, however the African American prejudice against Caucasians was probably in response to the Caucasians’ initial prejudice which was rooted in slavery. This theme of divisiveness is reinforced in a later scene when the teenage Calogero walks the African American girl home but stops before crossing into the African American neighborhood, a block from her actual house. The reason that Calogero stopped was another example of the lines in the sand that were drawn to keep the two communities separate. Some African American males yell at the Sicilian boy and one African American young man throws a rock at his back as he walks away. When several African American boys peacefully ride their bicycles through the Italian neighborhood the group of Italian boys attacks them. While Calogero abstains from participating, he suffers though guilt by association and is accused of wrong doing by Jane, whose brother was one of the boys who was attacked. Later the group of Italian boy’s fire shots and hurl fire bombs at an African American drugstore where several African Americans are gathered. One fire bomb is hurled back at them and ignites the car into an explosion, killing all of them. The film’s violent portrayal of racism during this era is accurate. The unease and distrust between different races of people was heightened by the general malice and mistrust of the American government and the leaders’ decision-making abilities. The need to belong and be accepted by one’s peers was greater during this time of uncertainty and change. Inter-racial relationships were uncommon and disapproved of. This again showed the power that racism had over the people of the United States at the time. There is

Martin Luther King, Obama, and Douglass Essay Example for Free

Martin Luther King, Obama, and Douglass Essay Countless have said that all men were created equal, but what about the prodigious black men of all time. Were King, Douglass, and Obama all created equal, or were these men chosen to be predestined for greatness? What constitutes greatness in politics? Names that come readily to mind, like Martin Luther King, Jr. , Frederick Douglass, and Barack Obama, are those who rose to inspire their countries in times of turmoil and change; so it seems that circumstances are just as important as character. Their personal characteristics, and even morals, differed widely but they were able to anticipate and articulate their nations needs and aspirations. One thing King, Douglass, and Obama, all three were involved with civil rights’ of all who were oppressed. These three men helped show America that a change was in order for all to feel free and all were created equal. Each of these three men became American Icons in many ways, such as King, Obama, and Douglass had prodigious speaking skills, leadership expertise, and opinionated dispositions. Obama, Douglass and King are revered in the sense that they led a major change in American History. Through their speeches and movements to the world, Obama, Douglass, and King, have directed a movement of change and optimism through the heart and soul of America. All three men are eloquent speakers, such as Frederick Douglass was not only a powerful speaker but a master of subtleties of the talent. Those who heard him were surprised at the sharpness of his mind, his self-confidence and ease on the podium, noting especially his skill at humor, imitation, and sarcasm. Such was his skill as a speaker that audiences began to doubt his credibility. Martin Luther King Jr. ’s public-speaking abilities, would become well-known as his importance grew in the Civil Rights Movement, developed slowly during his educational years, however, professors praised King for the powerful impression he made in public speeches. Barack Obama has awed the American people from the moment he ran for presidency. Many have written reviews about this great man such as â€Å"Last night our president delivered his first official state of the union address: he was brilliant. Years from now speech instructors will be playing tapes of his speeches for their students; in fact; it’s probably happening already on many college campuses. Years from now books will be written compiling many of his speeches; some given even before he became one of the most historic of all our presidents. From here on in Barack Obama will be the standard by which great speakers are measured. He is undoubtedly one of the best public speakers ever† (Hackshaw). All great speakers share a common trait: They learned to be great by studying those that went before them. Although people are enamored by the oratory skills of public figures from time to time, none was born with the ability to persuade or inspire. Speeches can be prepared for anyone, but it takes a person to be groomed or determined to succeed in those beliefs to make a person a great speaker. The inspirational voices came from wanting to make a change in history, the aspirations of each of the men, whether it was slavery abolishment, segregation, or economic decline. These great men made history in one way or another. Great leaders such as Douglass, King, and Obama, do not sugar coat reality, they engage the heart, refuse to accept the status quo, and create a sense of urgency. In fact, many would say that this is the defining characteristic of real leaders. Douglass was considered one the great leaders of his time, not only did he campaign for the abolishment of slavery, he later began campaigning for women’s rights. Douglass was leading and gifted in the anti-slavery movement. Born a slave, Douglass managed to educate himself, grasp the ideologies that allowed slavery to succeed in America, identified the way to free himself at a very early age and not only freed himself but helped others along the way. He set a determined goal of seeing American slavery abolished in his lifetime and he saw his goal accomplished. Douglasss courage, intellectual honesty and independence propelled him from slave to orator, editor and intellectual leader. Average leaders focus on results, and thats it. Good leaders focus also on the actions that will get the results. And great leaders focus, in addition, on the reactions that will drive these behaviors. One emotion that shapes our behavior is anger, and Martin Luther King Jr. , knew of the power that came packed in this emotion. King had reason enough to be aggravated, time and again. He was physically threatened and attacked by prejudiced people, repeatedly jailed by state authorities, sometimes on trivial traffic violations, harassed by the FBI, and even criticized by fellow black leaders who favored more violent forms of resistance. Peter Ling studies Kings leadership role during his fight for harmony and justice and states, â€Å"There were many leaders in the civil rights struggle, but Martin Luther King was more than just the most conspicuous and eloquent among them† (Ling). President Barack Obama, in his State of the Union address, showed the country why he is without question the best individual to lead this country in this time in our history. He was eloquent, forceful, realistic, honest, and inspirational. Only those people who watched through their masks of hate can say otherwise. There were many highpoints for me and below are some quotes that were particularly good. â€Å"Despite our hardships, our union is strong. We do not give up. We do not quit. We do not allow fear or division to break our spirit. In this new decade, its time the American people get a government that matches their decency, which embodies their strength† (Transcript: Obamas first State of the Union speech). Great leaders are not passive; leaders are active and are unwilling to accept to the circumstances. Leaders are impatient, in a good way and refuse to just sit by and let things take their natural course. Many have a sense of urgency and communicate it very well. Each of these men has an opinionated personality. This is what made all three men great. Many people may ask, â€Å"What is an opinionated personality? † An opinionated personality is considered, someone who isnt afraid to give their personal opinion. It doesnt have to be a bad thing. Its just someone that doesnt stay quiet, if a person doesn’t agree with something. One great example is when Martin Luther King Jr. wrote in his â€Å"I have a Dream Speech,† King wrote, â€Å"Actually, we who engage in nonviolent direct action are not the creators of tension. We merely bring to the surface the hidden tension that is already alive. We bring it out in the open, where it can be seen and dealt with. Like a boil that can never be cured so long as it is covered up but must be opened with its ugliness to the natural medicines of air and light, injustice must be exposed, with all the tension its exposure creates, o the light of human conscience and the air of national opinion before it can be cured (Shelly). Frederick Douglass voiced his opinions on slavery, no matter the cost, such is shown in this excerpt, â€Å"I have taken a sober view of the present anti-slavery movement. I am sober, but not hopeless. There is no denying, for it is everywhere admitted, that the anti-slavery question is the great moral and social question now before the Ameri can people† (Koeller). Douglass, King, and Obama have all the characteristics of men who believe in the things they speak about. Their opinionated voice resonates with all Americans even from the grave. Many Americans have listened to the speeches performed by all of the three men and felt the emotion that was made to pull your emotions to the front. President Barack Obama is probably one of the most opinionated people, but is not all Presidents or politicians for that matter. Their opinions and views are what gets them elected into government positions. Out of all the speeches given by these three great men, the emotions and personal interests come out and make people feel that a change is needed. Obama came at a time when America was eager for a change, but King and Douglass had to suggest the change, for all white Americans were content with the world. Most of us, being United States citizens, would like to believe that everyone in this country is living in conditions of utmost freedom and equality. Although according to the constitution this is true, anyone who has ever been the victim of oppression knows not to take equality for granted. Our society has slowly grown to accept the different types of people that live in our country; it is now a lot less common to see people s rights such as freedom and equality being abused. This would not be possible without the perseverance of many great men and women, who have strived, against all odds to make those beliefs come true. Frederick Douglass and Martin Luther King Jr. , would never have dreamed that one day a black man would become president. The day that President Barack Obama was sworn into office was a great stride for all black Americans. This showed that the world today had hanged and was not the same it used to be in the 1800’s or even in 1950. It takes a lot to stand up to adversity and make a stand, to voice your beliefs in front of millions who disagree with the color of your skin. Obama said it best in this quote, â€Å"It’s been a long time coming, but tonight, because of what we did on this day, in this election, at this defining moment, change has come to America† (Johnson). Through great leadership comes great responsibility and King, Douglass, and Obama, all took on this responsibility to make the world a better place for all Americans. Today we are a United Nation, of all races and colors, all having equal rights. Some still have trouble letting go of those beliefs that one race is more dominate than the other, but it has almost become a thing of the past. America will go through many more changes in the future, it is exciting to set and dwell on the times and changes to come. Will Obama hold up to his promises? Has Obama accomplished enough of his goals for re-election? Will gay marriage be accepted? These are the questions people ask today. Which change will be coming in the future?

How Does Pdf Manage Bitmap Images Information Technology Essay

How Does Pdf Manage Bitmap Images Information Technology Essay Primary storage is the main area in a computer in which data is stored for quick access, Primary memory storages are also temporary, were as secondary storage is permanent. For example RAM (Random Access Memory) is primary storage so when the computer is switched off or restarted the data that is being stored is wiped from the memory. Retrieved from the Computer Hope Web site: http://www.computerhope.com/jargon/p/primstor.htm. Secondary storage on the other hand has data written to it so the data is permanently stored there. Primary storage is closer to the CPU and is mostly integrated onto the motherboard there it is faster when performing tasks, compared to secondary which is connected through cables. Primary storage is the cache and random access memory is as it is part of the central processing unit, this is the only memory that is directly accessible to the central processing unit. Instructions are stored in the primary storage in which the CPU continuously reads and executes wh en required. Any data that is actively operated on is also stored in the primary storage in a uniform manner. Secondary storage differs from primary storage as it is not directly accessible by the CPU. Secondary storage is the hard drive of a computer in which all the information that needs to be saved is stored there. Retrieved from the Computer Hope Web site: http://www.computerhope.com/jargon/s/secostor.htm. In the architecture of computer hardware, systems software networking, 4th edition, 2010 there are 2 definitions of what virtualization is. These are; existing or resulting in essence or effect though not in actual fact, form or name and created, simulated, or carried on by means of a computer or computer network. (Englander, I. (2010). The Architecture of Computer Hardware, Systems Software Networking. Pg 20.) These two explanations mean that virtualization is when you create something on a computer and simulate it. An example of this is virtual pc which is used on windows 7, this allows a person to simulate running an operating system and it will behave exactly as it would if it was a computers own operating system. This virtualization allows people to test programs on virtual versions of operating systems but within another operating system, this allows people to test programs to be able to make sure that their current programs are compatible. Another example of this would also be when using servers. Virtualization allows a server to make virtual servers that run independently so there could be 20 servers but they are all virtual therefore they would only have to be on one or two real servers. This is used to cut costs and to make it easier to manage a server as it is entirely virtual therefore it does not cost anything to run can reach at its potential efficiency. Englander, I. (2010). The Architecture of Computer Hardware, Systems Software Networking (4th ed.).** London, United Kingdom: London University Press.** The inputs to the home cinema system would be the cables that power the system. An input to the television and home cinema system would be the DVD player as that is sending data to the television to show the film on the DVD. Other inputs in the system would be the input from the reliever to the television. This is used so the television receives a signal to provide a picture on the television. The remote also provides and output into which the DVD player and TV would receive an input from the remote to control the components. The user can then decide what they want to happen on the DVD player and the TV for example what channel is on the television or the volume or navigating through a menu on the DVD player. The plug socket is an output which it inputs power to the TV and cinema system. The Television itself would be an output as it is providing the visual part of the system, whilst the speaker components are outputs as they provide the audio. Remote Cloud computing is the method of which data and applications are stored and accessed over the World Wide Web. Cloud Computing Defined. (2010). Cloud Computing Defined. Retrieved from the Cloud Computing Defined site: http://www.cloudcomputingdefined.com/. The idea behind cloud computing is that your data is stored and backed up on a computer somewhere in the world that can be accessed at any time. But you will not know where your data is being stored. This means that the users are unaware and do not know of any of the details of the applications use, for example where the hardware that is being used to store it is located. A PDF is treated as a file format so with the right software any person can look at the file. PDF also contains its own bitmap formats, object image formats and text formats which are all optimized for creating and presenting pages quickly. So because a PDF has its own formats so when a program opens it will display the file in the way that any monitor can view it, including printers as a PDF is a standard therefore each printer and operating system must be accustomed to that standard therefore allowing it to be seen consistently. Describe the format for storing, laying out, and managing the objects on a page. Explain the advantages to the use of this format over other formats, such as that used by HTML. The advantage of using PDF format over other formats such as HTML for storing, laying out and managing objects on a page would be that there are many algorithms which are used for compression which enable a faster and smoother file transfer, Therefore the application is much more flexible The advantage of using the PDF format over other formats for storing, laying out and managing objects on a page would be that they have many algorithms for compression which enables smooth file transfer. The application therefore is more flexible. Due to the compression techniques it is also more portable due to the smaller sizes that PDFs can have compared with something like HTML. Jenny Hamper. (2010). Difference Between PDF Vs HTML Retrieved from ezinearticles site: http://ezinearticles.com/?Difference-Between-PDF-Vs-HTMLid=3972193 A font in PDF is a description of a digital typeface which is a set of one or more fonts,. These descriptions can describe the characteristics of a typeface, but can also include an embedded font file. Font files that are embedded are based on commonly used digital font formats. A PDF will use character codes that are within text strings to map the current font using an encoding. There are predefined encodings that exist in a PDF which are universal and will work on any platform. A PDF can specify a predefined encoding to use which can be the fonts built in encoding. Any file which contains fonts are also collected when a document is saved as a PDF so all of the available fonts the user has are stored on a PDF which makes it easy for a PDF to show that particular font or show a font that is in the same family so there is some resemblance to the original font. How does PDF manage bitmap images? Object images? Describe at least three major limitations that PDF places on the end-user of a PDF document. One major limitation of PDF is that it cannot be edited once a file has been converted into a PDF then it cannot be edited as it is an image of a document. What are the criteria that define a Von Neumann architecture? How does the example of entering and adding two numbers illustrate each of the criteria? If the memory register for a computer is 32 bits wide then this computer can support 4gb of memory. This is because the memory can access 32 locations and each location has either a 0 or a 1 stored meaning there are 2 states at which the 32 bits can be accessed. Therefore 232 = (4 294 967 296) meaning that there are 4.3GB of memory available as there are that many different combinations. This means that a system with a 32 bit wide system can only have a maximum of 4GB as there is only a maximum of 4 294 967 296 different memory combinations. Volatile memory is computer memory that can only maintain memory if it is being powered by the computer. Non-volatile memory is the opposite of volatile memory in which it is computer memory that can retain information when it is not being powered. RAM would be an example of volatile memory because when a computer is turned off any information that hasnt been saved and is on the RAM is deleted. A hard drive (ROM) is non-volatile memory because when there is no power to the ROM the data that is being stored is kept even when there is no power as the data is written onto the OM so it is kept. Draw a flow diagram that shows step by step the process for converting a mixed number in a base other than 10 to decimal. Submission Deadline for submission is Thursday 16th December 2010 before 1200 noon. Submit via the Assessment Submission facility of IBIS. The title that you give to the submission should be CO4023 followed by your student id (If you need to resubmit, append A, B, etc. to the submission title make clear which is the latest version).

Strategic Objectives of Operations Management Case Study

Strategic Objectives of Operations Management Case Study 1) Evaluate the strategic objectives of operations management within the organisation Effective operations management is directly related to overall organisational objectives, if operations within the organisation are not implemented properly, it will affect the profitability of the organisation in longer terms. Therefore, in order to achieve these objectives the need for operations management arises in order to professional mangers. These managers have the expertise in their related fields such as marketing, finance and human resource etc. Operations Management relates to the production of goods and services within the organisation. It deals with the inputs and outputs that are vital for the effective operational management. Here, input refers to the managements of the recourses such as competence of the employees, machinery and raw material, and output is mainly focused on distribution of goods and services of finished goods to the customers (Gyte, 2009). Apart from input and output, there are other functions that are listed below: Quality management function Management control and Coordinating function Facilities management function Inventory control and management function Research and development function Finance function The better coordination among these function will improve the control within the organisation and ultimately resulting in organisational. In order to prove how these functions can help an organisation to achieve its strategic objectives, the researcher has chosen the Jindal Stainless Ltd (JSL). However, it is to remember that these functions will be similar to any other manufacturing company. JSL is deals in manufacturing of stainless steel products of different ranges. Therefore, the coordination of above mentioned functions becomes vital (JSL, 2009). These functions are discussed in detail in relation to the JSL. In operations management quality management is imperative in every organization. Company like JSL, always concentrates on customers needs, which is directly related to product development. They understand the importance of maintain the standards as for as the quality of the product is concerned, which in turn help them to hold on to their customers. It will also improve the market share and will also be less attractive to new entrants. Continuous efforts to improve the quality of their product are the main reason that JSL is still growing even in current economic crises. Their continuous investment in research and development projects is also seen as the main reason for their success. Other factors such as internal auditing (benchmarking) and reengineering are also key drivers for their leadership in the market. Internal audit function helps the organizations to identify the flaws and weaknesses in different departments and suggests different ways that ultimately increase their custo mer base in the market (JSL, 2009). Management control (MC) is also very important function that has helped the JSL to achieve their strategic objectives. There are broad range of activities involved MC that ensures that organizational objectives are implemented in efficient and effective way. Under this function an organization always tries to figure out if it actually following and implementing the activities that were decided when original objectives were laid out. For example, JSL always implement those strategies that which are focused on customers. They are always concerned how the products will reach to the customers; therefore they have implemented the national level distribution systems in India. This type of strategy has helped the JSL to achieve their organizational objectives (JSL, 2009). For JSL facilities management is also important in order to achieve the overall objectives. In facilities management, companies heavily rely on the better management of the facilities such as building, computer, signage, lighting and plant and machinery. Facilities management is very important to the JSL, which operates at national level in India, as mentioned earlier. This is because company is involved in the large scale production in relation to market demand. If there is high demand of steel products in the market, then it will be equally important that facilities should be provided keeping in mind the level of demand. On the other hand, if there is less demand in the market then facilities needs to be managed otherwise it may result in high cost to the organization, which will ultimately affect the profitability of the company (JSL, 2009). Marketing or advertisement function is also equally important in current technological world. This helps the companies to reach to the customers quickly and make them aware of latest developments in different products, and make them aware of any new ranges that are introduced followed by the customer demand. The similar strategy is adopted by the JSL in order to ensure its product and services (output) are in the reaching out to the customers in each and every single part of the country. This in turn helps them to achieve their overall objectives and maintain the level of profitability (JSL, 2009). In operations management inventory control is also equally important like any other function that contributes to the achievements of the organizational goals. There should always be control over inventory and procurement department plays the key role in this. In manufacturing company like JSL, the presence of procurement department is vital. If there is more production and less demand then it is highly likely that all the steel products produced will be sold. On the other hand, if there is high demand and less production, this will ultimately affect the profitability of JSL in longer terms and company may loose its customers. This will also increase the chances of competitors to gain the market share (JSL, 2009). Another important function can said to be finance, which helps the company to have the control or manage its finance. JSL is involved in manufacturing business, which requires heavy capital investment. It is important to mange these investments in an efficient manner. Over the years it is seen that companies are employing professional managers those who have expertise in the financial sector. Overall, it can ne said that operations management is embedded in each and every part of the organization, hence important for the achievement of the organizational objectives. References Gyte, (2009), Operations management (Online) www.gyte.edu.tr/dersler/546/ISL536/ÃÅ"retim%201.ppt (Accessed on 09/12/2009) JSL, (2009), Company Profile, (Online) http://www.jindalstainless.com/profile.html (Accessed on 09/12/2009) ASKS 2-A ETOLA 10573 Define resources tools and system required to support business process Introduction Due to globalization, the market become more competitive, now a days the range of new tools are available in the market. To achieve a marginal development business need to develop its business process. The business process management help organization to improve productivity and recognize the value chain to gaining competitive parameters. The business needs a solution of all kind of hype. On the other hand, fear of making a selection that may result in a failure to meet strategic goals or achieve adequate return on investment can cause delays in making the decision to adopt a Business Process tool and, by omission, result in the same problems. Define business process The further step to identify the business strategy is to One step is to identifying the business process strategy is to classify the main business processes which support the business value chain. The current business trend required a long term development planning to achieve a good, but it is possible when business have good business strategy and this strategy is Business Process Management, to achieve overall business objectives this process play an important role. Revolutionary changes To remain stable in the market, it is very imperative to make revolutionary changes by maintaining relationship between technology and current business scenario. If we glance over the real business situation over the last decade, there are huge revolutionary changes has occurred. The technology has changed and due to market competition the quality improvement plays an important role. And to fulfil these objectives there should be a overall contribution of all department. Departments in an organization play key role in meeting overall objectives To achieve organizational goals, all departments play important role like; Human Resource, Finance, Marketing, Production and Quality Control, and IT etc. In this globalization era, it is necessary to maintain clear objective and role to meet organizational goal. All above depart are run by the employee and so the employees are the main capital of the organization because the success and failure of the company is depend on the employees because the command of the all department is in the hand of the employee. Tools and System to manage business recourses To mange a better work system it is essential to establish a better technological tools and system. Now a days there are many technical tools are using in the organization to work smoother. Recently the new ERP established in organization, by help of this system you can operate all of your business function easily like., purchase, sales, time keeping HR outsourcing, and security Management. There are different types of tools to run your business as under: Management Information system Integrated information systems Executive information system Corporate information system Enterprise wide system Material resource planning Manufacturing resource planning Money resource planning Conclusion: The growing information needs of an enterprise make it imperative to improve or replace old system, where the globalization has been initiated, full convertibility is coined, Infrastructure Projects are nearing completion, and it is expected that the whole business system will undergo a major shift. Gain the performance improvements offered by a service-oriented architecture. Enhance operations by combining new and existing information assets and making them available to users throughout the enterprise, and for combination with other resources to meet new challenges. References http://www.bpminstitute.org/articles/article/article/define-your-bpm-strategy-before-selecting-a-tool.html http://www.erpfans.com/erpfans/erpca.htm Task-2-b ETOLA-10573 Define and implement quality audit systems/practice to manage and monitor quality to standards specified by the organization and process operated. Introduction: Quality audit is an important part of an organization to examine a product quality. It is a process of systematic examination of a quality to maintain good quality, because it is a key element to get international quality standard. Quality audits are typically performed at predefined time intervals and ensure that the organization has clearly-defined internal quality monitoring procedures linked to effective action. This can help determine if the organization complies with the defined quality system processes and can involve procedural or results-based assessment criteria. Audits can also be used for safety purposes. Quality Audit can save organizations from quality disasters. The goal of this article is to provide brief information regarding quality audit and it is importance in continuous improvement of any quality system. Audit System: In 2008, our audit volume declined by 19 percent compared to 2007. Wal-Marts ethical standards group and third-party audit firms conducted 11,502 audits in more than 7,000 supplier factories. Of the audited factories, approximately 5,000 produced merchandise for our direct import program, and 2,000 produced domestically-sourced merchandise. In 2008, we accepted more than 1,000 audits from the ICTI and ILO. We attribute the decline in overall audits in part to the change in the programs frequency of audits. Additionally, the factory base across many regions has been negatively impacted by the unfavourable global economic conditions, thus leading to factory closures. Quality Audit Standard of Wall-Marts: Advancing our commitments In Wall-Marts they work with their supplier to help them to achieve new goals, they give their review and feedback to their supplier when necessary. Third-party auditors Third-party auditors will undergo thorough, independent assessments of their performance and work product quality. Third parties will be required to obtain and maintain certification to established industry standards. Improving the efficiency of our audit program Wall-marts is a member of the Clearinghouse (FFC) that enables us to share data among a group of global brands and retailers. Company also have developed a plan to accept high quality and fully establish audits from their peer companies. Company have created a program to evaluate and accept the audit conducted third party group. New requirements The company is improving their supply chain transparency by requiring all main manufacturers of direct import, non-branded and private label goods to reveal their factories and subcontractors company. A supplier development team To achieve high standard supplying the company have developed a supply team, this team is specialized to support the suppliers and their factories by activities such as root cause analysis. A special audit team This team member is responsible to validating audit results created by the quality department and third-party audit firm, after this result if any ethical standards issues arise they audit them and make investigation on it. Conclusion: Quality and knowledge management initiatives can be complementary rather than competing strategies. Continuous process improvement systems work well in controlled and ordered environments focusing on the performance of well-defined and repeatable tasks. Knowledge processing is context dependent and complex the activities of thinking and learning. Cause and effect are discovered in retrospective analysis. References http://walmartstores.com/sites/sustainabilityreport/2009/s_rs_auditProgramResults.html http://www.kppub.com/articles/may2009/quality_audit_a_tool_to_review.html Task 2c ETOLA-10573E Embed a quality culture to ensure continuous monitoring and development of the process Introduction The methodological approach to quality was born at the time of the industrial Revolution, with natural resources being transformed into products having comparable features. The concept of quality is at the basis of competition: products offering similar features distinguish themselves on the basis of how well their features were developed and of how much they are appreciated by the public. Speaking about the quality of an intangible product or service implies substantial differences, as well as different organization and monitoring methodologies. The concept of quality, somehow intuitive in itself, is actually something strictly connected to the service received and the relating client satisfaction. Definition Quality culture is a long-term, extended methodological approach involving all the bodies in charge of delivering a service, with the purpose to attain the highest possible customer satisfaction. Hear in this topic we will summaries how does Wal-marts monitoring the process and develop the quality culture. Wal-marts Culture The corporate quality culture of Wal-Mart is one of the biggest contributing factors that make it one of the worlds most admired companies. When Sam Walton founded the company, he instilled in his people and his business a belief system that is still very much in place today. From the three basic beliefs to the sundown rule, we respect our customers, Associates and suppliers and strive to treat them as we ourselves want to be treated. In building and nurturing these relationships, as well as serving the communities where we live, weve helped build a better business-one committed to excellence. Monitoring and development of Quality Culture In Wall-marts they continuously monitoring their internal process of their quality and after monitoring the process, they develop the policy to gain business goal. From the three basic beliefs to the sundown rule, we respect our customers, Associates and suppliers and strive to treat them as we ourselves want to be treated. In building and nurturing these relationships, as well as serving the communities where we live, weve helped build a better business-one committed to excellence. Conclusion As we have reviewed and studied the quality culture, and the challenges and successes at Wal-Mart, However, it is surprising to find that many organizations though acknowledging the pressure that corporate culture exerts on an organizations profit and loss figures do not more than document their quality culture in paper only and lock them away in files that are never read. So, it is very important for any organization to monitoring the quality culture and develops them to achieve the success. References: http://www.careerbuilder.com/Jobs/Company/C7H3TS6Y32JND3GZW88/Wal-Mart-Stores-Inc-Corporate/?cbsid=ca014d79eaf249a7acd25c7eebb99c0d-313812029-J5-5ns_siteid=ns_uk_g_The_corporate_quality_cbRecursionCnt=1 Task-III-Group assignment ETOLA-10573 McDonalds The McDonalds concept was introduced in Southern California by Dick and Mac McDonald of Manchester, New Hampshire in 1940. It was modified and expanded by their business partner, Ray Kroc, who later bought out the business interests of the McDonalds brothers in the concept and went on to found McDonalds Corporation. It has more than 31000 restaurants in more than 119 countries and serves 47 million customers each day. It has more than 1.5 million employees Its headquarter is at Oak Brook, Illinois, USA. Each McDonalds restaurant is operated by a franchisee, an affiliate, or the corporation itself. The corporations revenues come from the rent, royalties and fees paid by the franchisees, as well as sales in company operated restaurants. McDonalds revenues grew 27% over the three years ending in 2007 to $22.8 billion, and 9% growth in operating income to $3.9 billion. PARTICIPATIONS Group viii Question number 3.a and 3.b is completed by: Dhaval B. Kanojiya (Leader) Yogita P. Kapadia Chinmay A. Chauhan Question number 3.c and 3.d is completed by: Sanjay Kumar Paul MD Humayun Rashid Baldev M. Bhetariya Task 19.3.a: Monitor systems, work activities, and identify problems and opportunities for improvement. McDonalds system: To make the profit in the organization McDonalds uses the franchise system. McDonalds gives its franchise to other companies for the expansion of their business. The following diagram is about the introduction of the working environment of the McDonalds. McDonalds working environment: Figure no.3.a.1 McDonalds Working Culture: McDonalds offers different kind of work and position to its each and every employee. The following positions are given to the employers by the McDonalds. 1) Main Manager: The manager has to run the company and it is his responsibility to expand its business in the market and also to make the company more profitable. Manager decides about the increment of the employer, gives permission for leave and also about the strategy of the company. 2)Shift Manager: The Shift manager has to take care about a particular shift which is been given to him. He or She has to look after man force and food .One has to train the new employees as well. 3) Customer assistance: The customer assistance has to deal with customers about taking orders and solving their problems. 4) Crew member: The crew member has to deal with many activities like cleaning, preparing food, set up all the food items to the storage, changing menu daily, etc. Problems: McDonalds provides many facilities to their customers. It provides counter and drive-thru service to the customers. Even after good services to the customers there are some problems that McDonalds or the customers facing. Parking is the main problem for McDonalds. Customers have to wait sometimes if there is any queue in drive-thru. Managers in the McDonalds keep minimum man force. So when it gets busy, People working in it faces lots of workload. Kitchen area in it is very small. They take maximum work in minimum wages and they do not provide extra wages on holidays. So employees feel exploited sometimes. Minimum Chances for promotion. Though there are some problems there are chances for improvement. So in my opinion here are some points which might be useful as sources for improvement. Customer reviews should be analysed on regular basis. They should provide extra space for parking. They should learn lessons from the past. Rewarding system should be improved. They should also consider the complaints of employees and stakeholders and must try to resolve them. Open suggestion meeting or sort of suggestion box should be there and after regular time period they should go through all the suggestions and accept those who are useful. Task 19.3.b: Recommend improvements which align with the organisations objectives and goals and which result in a reduction in the variation between what customers and other stakeholders want and what products, processes and services deliver. Shareholders: Ø Shareholders have invested in McDonalds to increase the value of their investment. So if McDonalds does not give them profit, they could take their money back from company or remove their financial support. They can sell their part of shares or properties held in the company. Customers: Ø Customers can invest in the company by buying the product of that company. So if they are dissatisfied with their product they can ask for refund or can go anywhere else where the same product is present from the next time. Even more than that they could influence their other customers by word of mouth. In my opinion there are some points that I want to discuss that might be acceptable. They should provide good wages to their employees as per level of experience and qualification. For the progress of McDonalds every employee must be keep in mind that they have to work better to get more customers satisfied. Every employee should work in a team so each one contributes into progress of the company. They should also provide some funds to their different franchises as required so they can also give their contribution into reaching companys overall goal. Any appropriate suggestion from any stakeholder should be considered seriously and should be discussed in a meeting. Working environment should be warm and friendly that every employee would feel like a family. It gives more mental support to them. Product development with minimum cost and resources will increase profit for investors and provide good value for money to consumers. Operationally efficient organisations examine and improve processes, always in the context of what they are seeking to achieve for their customers and stakeholders. Company should achieve all its goals within time frame with optimum utilization of resources to attract more shareholders to invest their money. Managers in the company should focus on short term profit than long term growth to avoid risk involved in it. However, as observed by Post, Preston, and Sachs: Organizational wealth can be created (or destroyed) through relationships with stakeholders of all kind resource providers, customers and suppliers, social and political actors. Therefore, effective stakeholder management that is, managing relationships with stakeholders for mutual benefit is a critical requirement for corporate success. Task 19.3.c Evaluate the wider implication of proposed change within the organization. In todays workspace the change has become modus operandi to success. Now the rate of change in business prospectuses is accelerate more than ever. Accepting of Change can be rated easy to difficult. Change can be related with marketing, finance, production. Here are some principles that use to develop business pattern. Challenge yourself: One should try new things if it is possible each day. In short you should start adopting new things as they come. Practice constructive discontent: one should think about himself and the organization that how could I improve? How could my organization improve? Having attitude of thinking different way is always helpful. So for better change one should work integrally. Be adventures: Always challenge the challenge. Try to create new ideas and try to adopt them. Let other try it and also involve them in it. Set high targets and make all your efforts to get it. Always be open to suggestions: one should take suggestions and feedback from the members whose working in the organization as well as from customers. Change always takes time so contributing into the process will decrease the time for improvement. Be patience: Change in any process may take time, so one should learn to wait things to get happened. The change has to be process with its proper way and it needs to be time for work in organizational manner. Ø These are the steps forchanges within the McDonald. McDonald should give their franchise at low price to small countries considering low profit in the mind. McDonald should increase its franchise restaurants to earn more profit. McDonald should provide garden for sitting facility. There should be a specific person who handles the stock at store. There should be an internet facility or Wi-Fi facility and children play station. McDonald should start its free home delivery facility. Open suggestion box should be there so that exchanging idea can make organization better. Space is the major problem for McDonalds. So they should spend some more money on that and by doing this they can increase their asset. But from that work load for employees will be increased. Task 19.3.d Develop the implementation plan and evaluate the results expected after the implementations of your approved solution from third question. Momentous organizational change occurs, for example, when an organization changes its overall policy for success, adds or removes a major section or practice, and/or wants to change the very nature by which it operates. For organizations to develop, they often must undergo significant change at various points in their development. Now in this case from the third question answer we can conclude some following point to develop the implementation plan. In terms of company franchises, they can not give franchises to all small country but they can give by considering some criteria, they have to focus on community and culture, apart form this they can change some verity of product to cover the more customer. Macdonalds have some own policy about their store but they need to change their policy while they give franchises in small countries. If we talk about generating revenue, this is the main goal of every organization but, profit is not only a main aim hear for McDonalds. By increasing franchises they can make more profit but they have to keep quality and expenses in mind. MacDonalds can make more profit not giving more franchises but they can make cost cutting to increase the profit. In MacDonalds they have huge customer rush on week ends and some occasion, at that time customer faces the sitting problem so to cope up with this problem, they can arrange some facilities for waiting customer, moreover, they have to keep for extra berth facilities so they can arrange more sitting when required. The garden facilities can be very expensive to hire that much space in city area so this concept can be worst. Stoke taking is the important function of organization to know the real trading of the business. In MacDonalds to taking their stoke they can use some software like., SAP,ERP all these software have wide features which can take automatic stoke taking and order processing, they can also link their shop with main delivery shop to order the product by auto reminder facilities. Apart from this send all stoke data to head office from one country to another country any time and any day. Implement plans: after making proper changes, it is very important to do implementation. Management have to make proper planning about how to implement the system properly. In McDonalds while implementing the change, everyone should know their role and also they should know what is going on in the organization. Managing the work force and reaction of people is also part of the plan. Following are the advantages and disadvantages of McDonalds operation Management. Advantages: At least 21.5% of all franchises sales and profit goes to the company which are with McDonalds. 12% for rent of the restaurant and brand name, 5% for use of the McDonalds system (consultants, workers inside the corporation) and 4.5 % for the national marketing spend. So profit will increase. Gardens will be used by customers if there is a long queue or waiting for the food. Children can play in the children play area without disturbing the other customers. Stoke manager will keep eye on stock so no food would be wasted. Everyone could access the internet facility by Wi-Fi in the restaurant. Medium class people can also afford their food on daily basis. People can order the food at home. Disadvantages: Shortage of staff for home delivery They have to spend extra money for space for garden and its maintenance. Area of restaurant should increase for child area. References: Information about McDonalds www.aboutmcdonald.com www.mcdonald.co.uk www.bized.com/company Ø information for improvement can be found in Bradach, J. (1998), Franchise Organizations, Harvard Business Press, Boston, MA Ø Information on stakeholders can be found on Jones, G. R. (2007). Organizational Theory, Design, and Change (5th ed.), Lesson Plan of Chapter 2 New Jersey: Pearson Education, Inc. Ø Info on implementation of change can be found on www.authenticityconsulting.com , Authenticity Consulting, LLC Ø Information about successful organizational change can be found on http://www.knowhownonprofit.org/leadership/change/fivesteps

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Project 5: Good Neighbors Campaign Project Description: Develop a database to keep track of 20 data points for each of USC’s 10,000 employees for the past 10 years (and years to come). This database would need to have the ability to generate reports based on various queries in order to answer questions about donation trends among the University employees. Team Members: David Stark David Jeng Steven Cao Jamal Madni Contact: Aggie Afarinesh Campaign Finance Manager/Program Specialist Office of External Relations University of Southern California (213) 740-7400 afarines@usc.edu CSCI 477—Project Deliverables Operational Concept Description 1.1 Summary The Good Neighbors Campaign (GNC) is an annual giving campaign for the staff and faculty of the University of Southern California. Funds raised by this campaign are granted to nonprofit community organizations located in the University Park and Health Sciences Campus neighborhoods. These funds go toward community development, economic development, health education and support, arts education, and after school programs for children. The University Of Southern California Office Of External Relations (USC OER) is looking for a database that can store all current and historic donations. They would also like a program or system that can streamline data collection as well as generate reports to track campaign effectiveness. Long-term goals include an easy user interface for the donation process. The system is being built because over the past ten years, the OER has collected a plethora of data and needs an efficient method of interacting and analyzing donation trends. They also would like to have this system implemented for the next campaign drive in fall 2005. At the moment, all data entry is done by hand by a single person. Also, the only way to interact with the database is through one administrator’s computer. The current process also poses a large potential of human error that could significantly compromise the database’s integrity. The new system will reduce the error and time of data entry. It will generate reports more easily and flexibly as well as inform department heads about the donation of their employees. It will also provide this functionality through a user friendly web interface. 1.1.1 Original Description from Client The OER is looking for a database that can integrate all of the donation history for the past ten years. This would include data points for each employee for each of the past ten years. All employee information must be accessed through the payroll department. 1.1.2 Organizational Goals Goal Identifier  Ã‚  Ã‚  Ã‚  Ã‚  OG-1 Organizational Goal  Ã‚  Ã‚  Ã‚  Ã‚  Increase donations Measurable  Ã‚  Ã‚  Ã‚  Ã‚  Since donations are pledged annually, donations will be measured with respect to previous years.

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Yejung Lee Ms. Samson Biology Honors 13 December 2013 Thyroid Cancer Thyroid cancer is an abnormal and malignant cell growth in the thyroid gland (see figure 1). The wellbeing of a person’s thyroid gland is extremely important, as this organ secretes hormones and other chemicals that help a person maintain homeostasis, more specifically the weight, blood pressure, heart rate, and internal body temperature (Bethesda, National Cancer Institute). According to the Mayo Clinic, although it is not yet clear to researchers what exactly causes thyroid cancer, what medical scientists do know is why it occurs. One type of thyroid cancer that can be genetic is medullary thyroid cancer. This type of cancer is genetic because it is linked with a variety of risk factors that could lead up to cancer, such as gender, age, radiation exposure, hereditary conditions, and family history (â€Å"What Are the Risk Factors for Thyroid Cancer?†). A major specific cause of thyroid diseases and cancers is insufficient iodine intake. Thyroid cancer is less common in the United States, than places that do not include as much iodine in the diet because in the United States, iodine is often added to many foods and consumption products. An environmental factor that is associated with thyroid cancer is exposure to radiation. One major example of this is the radiation from the Chernobyl incident; many people were affected by the radiation and many people, especially children, developed thyroid cancer (â€Å"What Are the Risk Factors for Thyroid Cancer?†). The reasons why are unclear, but there is a sharp distinction between male and female thyroid cancer rates - females tend to develop the cancer more by nearly three times as often (â€Å"What Are the Risk Factors for Thyroid... ..., while a cell undergoes cell cycle, when a cell comes in contact with another cell, it stops reproducing. However, cancer cells continue to duplicate repeatedly until there is a mass of cells or a tumor to form (see figure 9). Lastly, in cell division when there is a mutation or abnormality in the DNA, a normal cell stops dividing. However, a cancerous cell will continue to duplicate and form mutations (â€Å"Cell Biology and Cancer†). Also, cancer cells are harmful because they grow and duplicate with complete disregard to the functions and limitations of the body (see figure 10). Also, cancerous cells have the ability to spread through metastasis throughout parts of the body through the bloodstream. In terms of similar behavior to that of normal cells, cancerous cells also duplicate, but at a very different rate ("Cancer Cells vs. Normal Cells: What's Different?"). â€Æ'