The United States Health Care System - 1467 Words

Health System Development Introduction The United States health care system is one that gets considered to give proper medical attention in the region. It is a system that developed through initiatives presented by the private sectors which give an enormous amount of funds. In comparison with other countries in the world; it is the United States that spends more money on health care when calculated per person (Thomas, 2016). The literature indicates that its percentage has a larger margin close to 53% when get compared to the nearest country which is Norway. For example, when narrowed down to the district of Colombia, the amount of money that the state spends ranges between $5000 to $1000. The comparison does not only end here, but it is†¦show more content†¦The health ministries have shown strength towards implementation at different stages, and the end results were the implementation of the amendments from 2014. In connection to this, the activities do not get exposed to influences of politics or social aspects. Many of states have shown interest, and currently, they work with the federal government in ensuring that health status becomes uniform across the United States. Literature Review When carrying out the assessments on various entities in the health system, the method applied in the United States has more strength as compared to the weaknesses which exist. It is a country which in the recent past has invested more in its workforce. In connection to this, it usually absorbs skilled, qualified personnel to work in the health care facilities. It also has a lot of supplement being that it appreciates other institutions efforts both secondary and tertiary levels (McDonough, 2014). It also experiences high development in research programs where specialist selects a given particular area to do research on, and therefore there is quality in the outcomes. However, on the other hand, the literature indicates that in the past, the country experienced some difficulties where there was inadequate coverage, and those who were not insured could not receive adequate quality services. They also experienced high levels of expenses due to poor subjective measures. In that error of low-quality medical care, theShow MoreRelatedThe United States Health Care System1369 Words   |  6 Pagesplans for the United States health care system. The United States health care system has been in need of adjustment for years, with prices being paid over double per capita compared to other countries. While they have some similar views on current issues, there are drastic differences in the candidates’ ideas for change. To begin, Bernie Sanders, a Democratic candidate, believes that health care in the United States is a human right regardless of a person’s income. Universal health care is a foundationRead MoreThe United States Health Care System1449 Words   |  6 PagesThe United States health care system is the most expensive in the world. It spends more than 16% of its gross domestic product (GDP) on health care, (the highest per person in the world), but ranks behind most countries on many measures of health outcomes, quality, and efficiency. In 2012, over 47 million people were un-insured and millions were under-insured⠁ ´. The cost of health care is rising at least twice as fast as the rate of economic growth. Major companies are passing more of the cost ofRead MoreThe United States Health Care System Essay1905 Words   |  8 PagesThe United States health care system is lacking the needs to create a reliable system to achieve quality, access, cost, and educate for the consumers. Despite the efforts of the government to find a common ground to meet the standard for the societies, the system has yet to have a major improvement. These issues must be reexamined to fix the broken system. The United States health care expenditure is another issue that needs to be addressed to achieve the future goals of the healthcare system in theRead MoreThe Quality Of Care Of The United States Health Care System2125 Words   |  9 PagesThe quality of care In the United States Health Care System, unlike a lot of people’s perceptions, is not the best in the world. In fact, Rose Ann DeMoro, the Executive Director of National Nurses United, Which happens to be the nation’s largest professional association and union for registered nurses, wrote in â€Å"How US Private Insurance Healthcare is Failing,† â€Å"A study published [in June 2011] from the university of Washington in collaboration with researchers at Imperial College London found lifeRead MoreThe H ealth Care System Of The United States As A Whole Essay1369 Words   |  6 Pagesthe health care system in the United States as a whole. Within this article, the subjects of health care that are reviewed are a) the US government’s position as the insurer for roughly 60 percent of the healthcare spending in the US via the public sector, b) the analysis of the funding for government health care programs such as Medicare, Medicall, and Medicaid and c) the programs in place for the health care of children and program administration for war veterans. The author discusses health careRead MoreUnited States Health Care System Essay3779 Words   |  16 Pages17 Nov 2006 US Health Care System: Does the Public Get the Best Return vs. Investment The United States spends more of the Gross Domestic Product (GDP) on healthcare then any other industrialized country in the world and because of this one would think that the U.S. provides one of the top universal healthcare plans for all citizens without health insurance. Furthermore, the U.S.’s overall health system performance is 37 out of 191 (qtd in U.S. Census Bureau), obviously 37 out of 191 is horribleRead MoreComparing The Canadian And The United States Health Care System1151 Words   |  5 Pagesthe United States health care system. the first part of the paper will focus on describing each country health care system. The second part will focus on analyzing, evaluating and comparing these two countries system efficiency and benefits. The last part, is an overview of the recent policies changes and its effect (positive and negative) on each country citizens and proposed future reforms for better coverage in these countries. Canada health system Canada provides a national universal care thatRead MoreSafety Net Hospitals And The United States Health Care System903 Words   |  4 Pageshospitals have played an important role in the United States health care system. They provide a significant amount of care to low-income, uninsured, and vulnerable populations. While treating these types of populations, they are still able to provide high cost services such as trauma and burn care. They often take on additional roles and responsibilities such as the training of medical and nursing students (Coughlin et al., 2014). These hospital systems are well known for their open door policy (WynnRead MoreComparing The United States Health Care System With The Federal Republic Of Germany2322 Words   |  10 PagesTHE UNITED STATES HEALTH CARE SYSTEM WITH THE FEDERAL REPUBLIC OF GERMANY During the past few decades in the United States, health care cost has been skyrocketing, and many people have lost their insurance as result of the high cost. Approximately 45 million American s are uninsured or they don’t have a real health care plan that can cover all their needs. Some Americans have the perception that even with coverage, cost and other problems in the system, the quality of the Healthcare System in theRead MoreThe Health Care System Of The United States857 Words   |  4 Pages 1.) Briefly describe the US Health Care system. Identify the people, professionals and organizations that have something to say about how health care is delivered -- and paid for -- in the US. The Health Care System in the United States is provided by many organizations. The Healthcare facilities are largely owned by private sector businesses. A large part of community hospitals are non-profit and government owned, and only a small percent is for profit. The non-profit hospitals include 60 to

The French Revolution Essay - 1555 Words

The French Revolution The years before the French Revolution (which started in 1789 AD.) were ones of vast, unexpected change and confusion. One of the changes was the decline of the power of the nobles, which had a severe impact on the loyalty of some of the nobles to King Louis XVI. Another change was the increasing power of the newly established middle class, which would result in the monarchy becoming obsolete. The angry and easily manipulated peasants, who were used by the bourgeoisie for their own benefit were another significant change, and finally the decline of the traditional monarchy, that for so long had ruled, were all factors to the main point that the French Revolution was caused by a political base, with social disorder†¦show more content†¦But, with the deficit being so high and France supporting the Americans in their war, something had to be done.5 This proved to be unfortunate for the king, however, this proved to the straw that broke the camels back. The nobles were sick of being treated like low-class peasants so they formed their revolt. Now would be a good time to explain that the Revolution was not just one Revolution, it was a quot;series of revolutions, very different in their aims...quot;6 and subsequently the revolte nobiliaire began in 1787. It was a revolt limited to the aristocrats, however, because they wanted to get all the power of France. It should also be said that not all the nobles were against the king. The young nobles, and some of the old ones, who had not yet gotten obscene on their own power still supported the king. These people were called Royalists, and were beheaded for their faith. Before their own selfish revolution, the nobles had lost so much power, that their economic and political situation affected the other people in France, and led to the French Revolution and remotely, the rise of the middle class. In the obsolete practice of feudalism there is no middle class. The simplicity is beautiful; there are the extravagantly rich and the woefully poor. In the eighteenth century, the rise of a middle class (bourgeoisie) in France proved to be too much change at one time. The middle class were the wealthy land owners, the lawyers, the scientists,Show MoreRelatedThe French Revolution And French Revolutions2006 Words   |  9 PagesAlthough the American and French revolutions both took place in the late 18th century, both fought for independence, and both portrayed patriotism, the revolutions are markedly different in their origins; one which led to the world’s longest lasting democracy and the other to a Napoleonic Dictatorship. Political revolutions in America and France happened because people felt dissatisfied with the way their country was run. In North America they rebelled against rule from a foreign power, they wantedRead MoreThe French Revolution And The Revolution1523 Words   |  7 PagesThe French Revolution was a time rife with violence, with many revolutionaries using extreme actions to overturn the French Monarchy and create a government based on equality and justice, rather than tyranny and despotism. This violence reached gruesome and terrible heights throughout the revolution, but was justified by the revolutionaries, who believed that their goals of total equality, the end of tyranny, and the return to a virtuous society, allowed them to use means necessary to attain theseRead MoreThe French Revolution And The Revolution1336 Words   |  6 PagesAnalysis The French Revolution was such an important time history. Not only was it a massacre with many lives being lost, including that of Queen Marie Antoinette and her husband King Louis XVI, it was also a time of great political turmoil which would turn man against man that being the case of Edmond Burke and Thomas Paine. Edmond Burke a traditionalist who believed the people should be loyal to the king against his former friend, Thomas Paine a free thinker who believed in order for things toRead MoreThe Revolution Of The French Revolution1040 Words   |  5 PagesWhile there were political and social causes of The French Revolution the most important cause was actually economic. A few years before the French’s revolution the French spent approximately 1.3 billion livres, 13 billion dollars, on the American Revolution. This gracious contribution caused trouble at home. The French Revolution was one of the most important events in history. While it changed the social structure in France it also affected many different countries across the world. â€Å"the treeRead MoreThe French Revolution And The Revolution1640 Words   |  7 Pages The French Revolution is often seen as one of the most influential and significant events in world history (Voices 9). The surge of rebellion present in those against the old regime, or Ancien Rà ©gime, inspired reformers for generations to come. Nevertheless, the French Revolution would not have occurred without the aid of the Enlightenment Thinkers, or Philosophà ©s. These Philosophà ©s’ ideas sparked the French Revolution. Prior to the French Revolution, France was radically different. It was theRead MoreThe French Revolution And The Revolution1321 Words   |  6 Pages The French Revolution The French Revolution was an iconic piece of history that help shape the world. It was a time were great battles occurred. Blood sheds happen almost every day. The streets were red by the blood of bodies that were dragged from being beheaded. The economy was in bad shape. But before all of this the French had a few goals but there was one goal that they all wanted and that was to get rid of the monarchy. This idea did not arrive out of nowhere, the commoners were influenceRead MoreThe French Revolution And The Revolution1223 Words   |  5 Pages French Revolution As the Enlightenment began in the middle of the 17th century, people began to use reason rather than stick to tradition. New Enlightenment ideas spread throughout Europe such as ideas on government. Enlightenment thinkers such as Rousenan believed that the best government was one formed with the general consent of the people. Other Enlightenment thinkers such as Voltaire and Montesquieu believed in freedom of speech and a separation of power within the government. All of theseRead MoreThe French Revolution And The Revolution1221 Words   |  5 PagesWhen people think of the French Revolution, they immediately think of the country of France and how the Revolution affected it. What most people do not think about however, is how the Revolution affected other countries, specifically the country of England. England was affected positively and negatively by the Revolution in that there was an increase of political involvement, but there was a collapse in the economy due to war declared by France. The French Revolution created a battle of conflictingRead MoreThe Revolution Of The French Revolution1636 Words   |  7 Pageswas an old fortress that had served as a royal prison and in which gunpowder was stored. This will be the place where Parisian crowds will lay siege on and use the gunpowder for their weapons, and this will become a great turning point in the French Revolution. 3) The Great Fear was the vast movement that the peasant insurgency of sacking nobles’ castles and burning documents would blend into. This attack was mainly because of seigneurial dues and church tithes that weighed heavily on many peasantsRead MoreThe French Revolution And The Revolution1180 Words   |  5 PagesLooking at the historical timeline, one can see that the French Revolution derived after the Enlightenment, which brought different ways of thinking, and different outlooks on government and society (553),(555),(558). The Enlightenment also changed the world of public debate, and established some ideas central to the French Revolution. The French Revolution of 1789 occurred due to government debt, class conflict, bankruptcy, the Enlightenment, and the rule of absolutism. These social, economic, and

Karl Marx’s Free Essays

Karl Marx’s German Ideology is a relook at the foundation of Philosophy and all combined artistic expressions of man in the new focus of material activities and quests. Since Karl Marx was influenced by the disparities in human beings and wanted to explore the conditions that either give birth to, or arise from, these disparities, his philosophy is more aligned to the more mundane daily activities. German Ideology is a critically significant relook at the philosophies of the day to incorporate the basic needs of human being as the basis for the concepts of ownership, labor and family as a unit of the society. We will write a custom essay sample on Karl Marx’s or any similar topic only for you Order Now Marx argues that 1. Concept of ownership is a convenient work around of self interest, 2. Labor forms the basis of the social structure, and 3. The relationship between man and woman has a pragmatic basis of increasing and procuring labor (more than the element of love or companionship, which is propagated through every other form of philosophy). The main differentiator of Human beings and animals is that Man produces the means of his subsistence. Marx argues that the act of production defines human being and his existence.†This mode of production must not be considered simply as being the production of the physical existence of the individuals. Rather it is a definite form of activity of these individuals, a definite form of expressing their life, a definite mode of life on their part†. Therefore any interaction between two communities or two countries is essentially a discourse between tow productive forces. The act of productivity, in order to continue in a manner that serves the self interest of each of the individual unit as well as the dependant community around it gives birth to the earliest form of ownership. Great stretches of uncultivated lands give birth to the necessity of large ownership including that of an adequate labor force. All social interactions spring out of the necessary exchanges between the different producing classes or the labor. According to Marx, social and political relations evolve over age from the life process of individuals, not out of any empirical or imaginary form of individuals, but a realistic, form – how they operate and how they produce. Marx goes on to theorize that the production of ideas, conception and consciousness are directly â€Å"interwoven with the material activity and the material intercourse of men, the language of real life.† Production as in the means of distinguishing human beings from animals as argued in point one and the production of more human forms are both two aspects of the same function, argues Marx. According to him, creation of new need (the act of satisfying one need gives rise to the need for instruments and the labor required to produce those instruments) is the first step of creating history. In this step of history, one of the first social interactions of man is to procreate or produce more of human beings and this is to be considered as the family that we know of today. Family and reproduction start of as the essentially production oriented early steps in social interactions. These interactions, when they happen on a macro level, give birth to huge feudal or any other form of community. Marx argues that the necessity of society in Man is equivalent to the herd mentality in animals but in this association instinct is replaced by consciousness. Karl Marx gives a truly â€Å"materialistic† twist to the motives of human endeavor and in this he philosophically captures the radical views of P.B.Shelly. Shelley has been highly sanitized by later day critics in that his works like â€Å"Ozymandias† always appear to be the defeatist or woefully inadequate human ramblings in the face of unattainable immortality or eternity. In reality the highly radical views of Shelly hint at a revolt. That might be one of the reasons why Shelly is considered a very high influence on pre Raphaelites and ultimately the precursor for labor movement. Marx also subscribes to Shelly’s views of human materialistic quest being worthy of filling the annals of history. As one radical poet wrote in favor of Marxism, â€Å"History shall henceforth be the chronicle of the palanquin bearers† How to cite Karl Marx’s, Essay examples

Vandalization of Oil in The Niger-Delta State of Nigeria

Question: Discuss the vandalization process of pipeline within the oil communities of Niger Delta region of Nigeria? Answer: Introduction: This essay has discussed the vandalization process of pipeline within the oil communities of Niger Delta region of Nigeria. This essay discusses the process of vandalization on the pipeline of the region of Niger Delta. This raises the poverty of that particular place of Niger Delta. Oil pipeline within this region has been destroyed by some anti social people (Avwiri et al. 2012). However, this essay discusses the sole reason of this type of nuisance over the pipelines of Nigeria and the effect of this on the people and society of that region. Aim of this essay is to investigate the issues of communal disturbance within this particular region of Nigeria. The cause and effect of pipeline vandalism has also been discussed by this essay. Overview of the issue: Nigeria is a country of Africa and produces a large quantity of oil among Africa. Nigeria is the largest oil producing countries of Africa and positioned eleventh among the world. The economy of Africa depends upon the oil sector of Nigeria. The region of Niger Delta is situated in the south east part of Nigeria. In the year 1965, crude oil has been discovered in this region and this invention has been changed the people of this region. Two million barrels crude oil has been produced from Niger Delta ((Avwiri and Agbalagba, 2012). However, Badiru and Osisanya (2013) stated that, there are several places in this region has been underdeveloped till now. The people of that region has been suffered from immense poverty, backwardness etc. Exploitation of oil has become a great issue as this particular region has often being neglected by the government of African state. The Government has neglected the well being of the people and the region. For the negligence of government, the people of this region have become poor rather than other areas of Africa. Therefore, destruction of crude oil pipeline has been increased a lot within this region. Role of Government: As stated by, Kermani and Chevrot (2012), government of Nigeria has paid less attention towards the people of this region. The welfare as well as development of this area has been neglected by the government of Nigeria. Different government of several time has took initiatives but these initiatives were all not sufficient for that particular place and the well fare of that particular region of that place. Obasanjo Civilian Administration has taken initiative to develop made a Niger Delta Development Commission (NDDC) bill (Olufemi Onweazu, 2012). On the other hand, Omeje (2006) argued that, Niger Delta Development Commission (NDDC) bill has faced several controversies from different sides. This bill has provided no rays of hope for this region. The people of Niger Delta had rejected this bill as because the prior needs and demands of this region had not been fulfilled by this bill. The main demands of the people were the resource controlling process. However, the process of resource controlling has not been acquired by this bill. The controversies over this particular bill were also included in the process of funding, tax payment, and constitution of council etc major issues. Moreover, the Government has not taken prior initiatives for this region. The main needs and demands of the people of this region have not been fulfilled by the Government of Nigeria. Therefore, several initiatives of government have not been accepted by the people of this particular region. Pipeline destruction within this area: According to Owolabi and Okwechime (2010), Pipeline vandalization is a big issue of this place that has been resulted from the prior negligence of the government. Pipeline vandalization has extended into the explosion at the villages of this place. This type of nuisance activities has been increased within the recent year due to the prior negligence of the government. On the other hand, Rusco (2012) stated that, the main occupation of the people of this particular area is fishing. Apart from this activity, occupation of vandalization of pipelines is one of the major activities of the people of this region. However, the techniques of vandalism vary for the people of different places of this particular region. Major regions where vandalism takes place are the poorest place of this region. However, Owolabi and Okwechime (2010) argued that, the group who has been engaged in the vandalization process is highly knowledgeable of the process and system of pipeline. They also know the availabilities of cells and the numbers of fishes that has been cached per day. Immense poverty, colonialism and imperialism have affected the people of this region. The level of poverty has impacted upon this practice of nuisance of pipeline vandalization process of this region. Various types of product marketing company have recorded approx 100 cases of vandalism in this region. Several people have been died from this case of vandalism within this area. Adeje, Warri, Delta State have been victimized by this pipeline vandalism. However, Omeje (2006) argued that, governments intervention is not sufficient for resolving this case. The president of African Government has ordered to shoot the people who have found to vandalizing the pipeline of crude oil. The fire that has been set from the explosion of pipeline vandalization has caused for the death of many people of that particular region. On the other hand, Jacoby (2012) stated that, issue of underdevelopment is the major causes of vandalization exploitation, environmental devastation, degradation etc. The problems those are faced by the people of Niger Delta region are very much related with the underdevelopment, unemployment etc. Lack of good provision of road transformation, lack of effective health facilities and road transportation has impacted upon the people of the particular region to promote vandalism. Effect of pipeline vandalization: As stated by, Inkpen and Moffett (2011), oil pipeline vandalization has immense effects on the environmental pollution of the region. Freshwater pollution, soil pollution, gas pollution, chemical pollution, land pollution, air pollution, chemical pollution has been caused by oil pipeline vandalization and exploration. On the other hand, Avwiri and Agbalagba (2012) stated that, waste pollution, shortage of freshwater, loss of ecological system has been also caused by this vandalization. Noise pollution, health problem within the inhabitants of this region has been caused by the vandalization and exploration of the pipeline. These environmental problems have also caused for major societal issues of the particular region. However, Omeje (2006) stated that, land of Niger Delta has been polluted by the vandalization of pipeline. Land surface of this place has been ruined by the misuse of oil. Communal conflict has also been practices over this pipeline vandalism within this region. These problems are often characterized as social problems for the people of the particular region. Therefore, environmental problems are the most important issues for the society and the particular region. Inhabitants of Niger Delta have suffered from the several environmental issues due to the pipeline vandalism of this particular place. Soil erosion and waste erosion has been impacted upon the problems of this place within the people of the particular region. Pipeline explosion has also impacted over the poor people of that place. Conclusion: Underdevelopment, poverty and negligence of government have created trouble to the people of Niger Delta region. For this case, the people have associated with the vandalization process. Therefore, the government should be responsible on this purpose. Oil exploitation has resulted environmental degradation of Niger Delta region of Nigeria. Government should focus upon the needs and demands of the people of that particular region. Government should take responsibility in order to eradicate the poverty and underdevelopment of this place within this region. Reference lists Books Badiru, A. and Osisanya, S. (2013). Project management for the oil and gas industry. Boca Raton, FL: CRC Press. Inkpen, A. and Moffett, M. (2011). The global oil gas industry. Tulsa, Okla.: PennWell. Jacoby, D. (2012). Optimal supply chain management in oil, gas, and power generation. Tulsa, Okla.: PennWell Corp. Journals Avwiri G. O, A., Osarolube E, O. and Alao A.A, A. (2012). Assessment of Natural Radionuclide Content in Some Commonly Consumed Vegetables and Fruits in Oil Mining Lease (OML) 58 and 61, Oil and Gas Producing Areas in the Niger Delta Region of Nigeria Using Gamma-Ray. IJSR, 2(2), pp.376-379. Avwiri, G. and Agbalagba, E. (2012). Studies On The Radiological Impact Of Oil And Gas Activities In Oil Mineral Lease 30 (Oml30) Oil Fields In Delta State, Nigeria. Journal of Petroleum Environmental Biotechnology, 03(02). Kermani, B. and Chevrot, T. (2012). Recommended practice for corrosion management of pipelines in oil and gas production and transportation (EFC 64). Leeds: Maney Pub. Olufemi Onweazu, O. (2012). Multinational Oil Corporations Corporate Integrity Ethics and Sustainable Development in Niger Delta, Nigeria. Journal of Sustainable Development, 5(10). Omeje, K. (2006). The Rentier State: Oil-related Legislation And Conflict In The Niger Delta, Nigeria. Conflict, Security Development, 6(2), pp.211-230. Owolabi, O. and Okwechime, I. (2010). Oil and Security in Nigeria: The Niger Delta Crisis. Africa Development, 32(1). Rusco, F. (2012). Oil and gas management. [Washington, D.C.]: U.S. Govt. Accountability Office.

Hugo Boss Case Analysis Essay Example For Students

Hugo Boss Case Analysis Essay Hugo Boss has become known as an industry trend setter for its high quality men’s and women’s fashion apparel, shoes, and accessories. Product leadership, intimate knowledge of their market and customers, and operational excellence are what distinguish the company from others in the luxury fashion goods industry. From an operational perspective, the variability that exists as a result of designing and manufacturing short run fashion products is high. This perpetual shifting of demands and preferences makes it difficult to maintain accurate industry forecasts that result in high risk actions as manufacturing products with no guarantee of sale leading to large scale inventory systems. The CEO had to walk a fine line between supplying his customers’ orders promptly, or tying up his production partners with orders that may or may not be placed. Skilled management of the design, planning, and operations of the supply chain impact the success and overall profitability of the operation. As is clearly stated in chapter one of Chopra, â€Å"The goal during the operation phase is to exploit the reduction of uncertainty and optimize performance within the constraints established by the configuration and planning policies. † †¢Body wear NOS SKU’s are functional products because they do not change seasonally, including style, color, or fabric, and remain constant year after year for a period of three years. †¢Some important factors to consider for the business strategy related to NOS items are: oHugo Boss guaranteed delivery within 48-hours for NOS replenishment orders. Forecast demand for NOS items is made six months in advance. oPlanners seek to keep on-hand inventory level of 3. 5 months of forecasted demand. oProduction lead time for NOS items was eight weeks, and current transportation lead time by sea was two and a half weeks. Total lead time from the factory to the warehouse was ten and a half weeks. oThe cost of holding inventory ranged fro m 9% to 12%. oStockouts in 2004 resulted in lost revenue of 1. 1% oStockouts often occurred during key retail replenishment periods like December. The supply chain’s primary purpose for this type of product is to supply predictable demand efficiently at the lowest possible cost. Therefore, the recommended supply chain strategies for these products are: 1. Approach to choosing suppliers: Select primarily for cost and quality. The supplier was the same. However, it is important to highlight that it seems that the selection of this supplier is aligned to the strategy. Delta Galil has 13,000 employees and operates in a low cost labor and tax-free area (Cairo). In addition, this supplier is a leader provider of ladies intimate apparel and men’s underwear and hosiery, giving it the ability to create economies of scale and obtain low cost manufacturing due to its large production. Also, the reputation of the supplier is for good quality. 2. Manufacturing cost: maintain high average utilization rate. †¢Since the manufacturing process was changed to smaller batches, the lead time was reduced at the supplier’s factory and WIP inventory was reduced. This helped to the manufacturing process to have a leaner production system. There was a deep assessment and negotiation with the supplier Delta Galil to avoid any negative effect in production planning and procurement process that erode economies of scale with the new weekly order process. †¢In addition, logistic and transportation cost reductions of 9% were achieved due to more frequent shipments and smaller containers. Therefore, the manufacturing and logistic processes were improved. Objective achieved through the SCO initiative: YES 3. Product-design strategy: Maximize performance and minimize cost The SCO initiative was not focused in product design change to improve operation efficiency and performance. Therefore there may be an opportunity for improvement in this area. WHY? For example, if the product design can be changed in order to delay product differentiation at the end of the process, it will help to the company to react faster to demand uncertainty and reduce waste. Next figure shows the concept to postpone final product configuration that can help to improve operation performance. 4. Inventory Strategy: Generate high turns and minimize inventory throughout the chain. †¢The WIP at the supplier factory was reduced. †¢The on-hand inventory at Hugo Boss’ warehouse was reduced to two months of orecasted demand. †¢Warehouse reported fewer inventory obsolescence and less billable hours for staff due to smaller, more frequent and more predictable deliveries. †¢Forecast was readjusted on a weekly basis ensuring that current production schedules accurately reflected observed changes in demand. The result was that NOS service level increased to 99. 9%. Objec tive achieved through the SCO initiative: YES 5. Lead-time focus: Shorten lead times as long as it doesn’t increase cost. †¢The change in order frequency was accompanied by a four week reduction in total lead time. Relativism in relation to TV melo dramas EssayDuring the pilot program, all the manufacturing was centralized within the company’s primary contract manufacturer, Delta Galil. It is not clear that this same vendor will be able to accommodate the additional product lines. Further, the negotiation with Delta Galil took more than a year to resolve before the pilot program was put into place, shifting manufacturing to the company’s other vendors may take time to establish and may not result in the same quality and successful supply chain integration. Further, the location of the pilot program manufacturer (Delta Galiel) within a tax free zone in Cairo kept manufacturing costs down but continuing with this vendor on a more extensive product line will increase shipping costs to markets outside of Europe and the Middle East, such as North America and Asia which currently accounts for 28% of the overall company sales. 2)Assuring that the Hugo Boss brand maintains its reputation for high quality and responsiveness in its inventory restocking. If too many of Hugo’s products get commoditized and the brand doesn’t maintain is â€Å"fashion sense† it will tarnish the overall cache of Hugo Boss likely resulting in loss of sales and customer loyalty. 3)Balancing of production cycles will be a challenge as Hugo extends the supply chain enhancements. While some products within Boss-Orange and Hugo product lines will switch to the new supply chain system, there will remain short run fashion items that will not follow the same process and supply chain. This duplication of supply chain systems will likely increase costs and create even greater variability. Steps to improve the responsiveness of the supply chain for fashion products: 1. Identify if some of the current fashion products can become functional products. If the company has a fashion product line characterized by frequent introductions of new offerings, great variety and low profit margins, the company will need to apply an efficient supply chain approach similar to the one used in the SCO pilot for NOS items. 2. For the remaining products, Hugo Boss has to create a responsive supply chain. The reason behind this recommendation is that stockouts of high profit margin products can impact significantly in lost sales when the demand is uncertain. In order to minimize the impact of lost sales, the company needs to have a flexible and responsive supply chain. The following four bullets are important to align the fashion products to a responsive supply chain: a. Make sure management understands and accept that uncertainty is inherent to fashion products. If this objective is not achieved, it is possible that some executives may push to have an efficient supply chain for fashion products that will create problems and profit loses. b. Reduce uncertainty: Encourage activities to find sources of data that can serve as leading indicators to predict better the demand. i. Work closer with key customers during the product development phase: The prototype phase that happen in March of the previous year to launch is an important milestone that can be used to obtain customer feedback. Also, by having involved the key customers during sampling and collection phase Hugo Boss would have better indicators for demand. c. Avoid uncertainty by cutting lead times and increasing the supply chain’s flexibility. i. Lead times. The pilot SCO demonstrated strong results in lead-times reduction by placing orders in a weekly basis instead monthly basis. Even though production schedules and capacities have been negotiated with contract manufacturers in advance, the weekly orders may help to realign priorities and make adjustments based on current demands. i. Start production with products with less uncertainty: Another opportunity is to start production with products that have had better acceptance from customers during the prototype phase and then have less uncertainty. This action will free up production capacity to react to faster to supply-demand mismatches for the rest of the products. iii. Closer suppliers: Most of the customers for Hugo Boss are in Europe where they pay premium for fashion products. We recommend assessing the idea to set up a supplier in Europe that can reduce lead times by doing the final configuration of the product in Europe based on existing demand. d. Hedge against the remaining uncertainty i. Increase capacity/lower utilization: it is important to keep idle capacity for those products that have high profit margin. This action will help the company to react if demand exceed supply and avoid lost sales. ii. Inventory: In some cases, it will be better to have larger inventory for those products with high profit margin to respond to unpredictable demand.

The Character of Tom Joad free essay sample

The Character of Tom Joad In the novel The Grapes of Wrath, John Steinbeck delves deep into each character thoroughly. Throughout the book, Steinbeck uses intricate descriptions in order to depict the development and subtleties of each character. Each character has a unique personality that essentially develops into new qualities and attributes. Such development is seen in many characters throughout the book, including Rose of Sharon. She is seen as immature at the start of the book, but by the end, she quickly learns to take the world into account and grows to become less selfish. This is only one of the substantial growths in character can be seen in the characters of this novel. One of the many characters in this novel that greatly portrays this character development is Tom Joad. Tom Joad, as a character, changes severely throughout the book from the selfish person he was, to a figure committed to bettering the future, as well as an improved leader for the family. We will write a custom essay sample on The Character of Tom Joad or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Several examples of Tom’s changes can be seen throughout the book, as a result from his experiences with Jim Casy, as well as conversations he has with his mother. Tom Joad shows that he is a selfish person at the very beginning of the book. At the beginning of the novel, Tom is introduced as a former fugitive now on parole. At most, the reader may think that he is the antagonist of the book because of the fact that he had killed a man. Tom is introduced as selfish from the very moment he is described. â€Å"‘I’d do what I done-again,† said Joad. â€Å"I killed a guy in a fight. We was drunk at a dance. He got a knife in me, an’ I killed him with a shovel that was layin’ there,†Ã¢â‚¬â„¢ (25). Tom Joad was not reluctant at all when he was telling his story of how he got into prison. The fact that he does not care that he killed a man, and even offered to do it again shows that he is a selfish person. He did not care for another mans life, and did not bother to look for an alternate solution to the situation he was in. He only cared about himself when it came to killing, and showed no mercy. If given the decision to take back what he had done, Tom Joad would have kept things the way they were, proving his egotism. As the novel progresses, Tom transforms from this selfish nature to become a caring person. Several examples of this transformation are seen throughout various chapters. When the Joads are traveling west to California with the Wilson’s, Tom offers to help them when their car breaks down. â€Å"Tom said nervously, ‘Look Al. I done my time, an’ now it’s done†¦ Let’s jus’ try an’ get a con-rod an’ the hell with the res’ of it. ’† Tom is showing a little more care for other people’s problems, however, he still has a selfish side because he still does not regret killing a man. He knew he had to pay for it by going to prison, but he still believes he did nothing wrong by taking a man’s life. By offering to help out with the Wilson’s’ car, he is on his way to becoming a less selfish person. As the book draws to a close, Tom stumbles upon Jim Casy again, who is murdered in front of his own eyes. As a result, he is thrown into a silent rage and kills another man which causes him to hide in the forest. He realizes that he is a danger to his family, so he sacrifices his safety in order for his family to be safe. ‘â€Å"Ya can’t do that, Ma. I tell you I’m jus’ a danger to ya,†Ã¢â‚¬â„¢ (391). There is a clear transition from Tom acting selfish at the beginning of the book to him acting completely selfless at the end. This selflessness also contributed to him being a figure committed to bettering the future. As Tom Joad becomes more selfless, this particular quality helps him to become a person who has the future in mind. The main ideals that influence him are the philosophies of Jim Casy as the Joad family is traveling west to California. Tom is first exposed to Jim Casy’s principles in the very beginning of their journey to California. Casy says to Tom, ‘â€Å"I figgered, ‘Why do we got to hang it on God or Jesus? Maybe,’ I figgered, ‘maybe it’s all men an’ all women we love; maybe that’s the Holy Sperit-the human sperit-the whole shebang,’† (24). Tom begins to believe in Casy’s beliefs as he tells him of his ideals and as they spend time together. Tom begins to follow Casy and his belief of â€Å"the human sperit,† and that it could be humans that we need to spend time on; not God or Jesus. This idea gradually begins to dwell on Tom, and it results in him becoming less selfish over time. He begins to be more helpful towards his family and towards others in general, and becomes valuable to the family. The ideals Casy invoked in Tom clearly made him committed towards the future by the end of the book. As Tom was hiding in the woods, he told Ma his thoughts that were inspired by Jim Casy. â€Å"Wherever they’s a fight so hungry people can eat, I’ll be there. Wherever they’s a cop beatin’ up a guy, I’ll be there. If Casy knowed, why, I’ll be in the way guys yell when they’re mad an’-I’ll be in the way kids laugh when they’re hungry an’ the y know supper’s ready. An’ when our folks eat the stuff they raise an’ live in the houses they build-why, I’ll be there,†Ã¢â‚¬â„¢ (419). Jim Casy’s death allowed Tom to realize that he wanted to help the world using what he had learned from Casy’s ideals. After all of Casy’s advice, Tom had finally changed his view of the world. He realized he had a purpose in life, and he wanted to use it to protect humanity. Tom rambled onto Ma about how he wanted to help whoever was in need and to make the world a better place. This is far from what he aspired to do at the beginning of the book. As the novel progresses, Tom’s character develops from wanting to live a normal life to wanting to live the life of a person who wants to better the world. As Tom gains this new view of the world, he begins to become a leader for the Joad family. The Joad family comes across many hardships as they make their way across the United States to California. Life changing experiences were brought upon the family members, including the death of loved ones, such as Grandpa and Grandma. Pa was beginning to lose his authority as the figure to look up to, and began to look weak. Ma was doing the best she could to help the family, as she was main person who interacted with everyone, as well as made food for the family. As the Joads made their way across the states, a father figure had to spring up in order to keep the family together. Al was not yet mature enough, as he was only seventeen, and expressed constantly that he only cared about himself. We can see this attitude when he talks about leaving the family when they get to California, as well as when he gets married to a person he knows for only a few weeks. With the older and younger figures out of the loop, Tom was the likely candidate to be the new leader of the Joad family. Tom was practically forced to become the leader to guide his family, as no one else either volunteered or was capable of taking the job. When the Joad family arrives at the Weedpatch government camp, the first thing Tom does after they settle down is look for work. â€Å"Don’t you wake nobody up, but when they get up, you tell ‘em I got a chancet at a job, an’ I’m a-goin’ for it. Tell Ma I et breakfas’ with some neighbors. You hear that? †Ã¢â‚¬â„¢ (292). Tom acts like a leader by trying to find work and providing for his family in any way possible. This leadership role had built up his character because he had to step up into a new and unfamiliar role, making him a stronger person. Tom Joad has developed greatly throughout the novel The Grapes of Wrath. There was an immense change in the character of Tom from the beginning of the book to the end of the book. He transformed from the selfish person he was to a caring, selfless person. Including this increase in character, Tom also committed to bettering the future through adopting Casy’s teachings. Jim Casy’s principles were the driving force for all of his character development. The commitment to better the future allowed Casy to become a selfless person. By bettering the future, one has to care for others, so by using Casy’s teachings, he was able to further develop into a better person. In addition, Tom has to adopt a role as the leader for the Joad family. By doing this, he is putting himself into a new situation which only strengthens his character and tests his ability to keep the family together. Casy’s teachings also apply to Tom’s becoming a leader. Due to the role of Tom becoming a person who wants to better the future, one of the roles in which he could promote this ideal is by being a leader. By leading the people he is close to, he would be able to become someone who can lead other groups of people in order to help better the future. Tom grows into a whole new person by the end of this book, and learns many new things from the people around him.

Au1 free essay sample

The following are independent statements concerning certain auditing issues. Required Indicate whether you agree or disagree with each statement, and explain your reasoning. a. An adverse report would be issued when an auditor was unable to observe a company’s inventory count at the beginning of the year because the auditor was appointed during the year. (1 mark) b. When encountering a violation of generally accepted accounting principles in an audit of financial statements, the auditor will decide between an unqualified report, a qualified report, or an disclaimer of opinion report. The main consideration will be the materiality of the matter in question. (1 mark) c. A public accountant is not required to be independent of an entity to perform a compilation engagement for that entity. In such a situation, however, disclosure of a lack of independence is not required. (1 mark) d. If there is significant doubt and material uncertainty that an auditee will continue operating in the future and these doubts have been properly disclosed in the notes to the financial statements, the auditor is required to include an emphasis of matter paragraph in the audit report. We will write a custom essay sample on Au1 or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page (1 mark) e. When replaced as auditor, the outgoing auditor has a professional responsibility to reply promptly to an enquiry letter from the incoming auditor, but is not required to allow the incoming auditor access to the most recent year’s audit working papers. When an auditor uses a substantive audit approach (setting control risk at maximum) to an audit of financial statements, the auditor is still required to gain an understanding of the internal controls. (1 mark) g. The auditor is not required to use the same approach (combined or substantive) for all transaction cycles as well as for the various transaction or balance-related audit objectives. (1 mark) Question 2 (7 marks) The audit risk model has become the commonly used basis for audit planning. The following are independent situations which could have an effect on various components of the audit risk model. Required For each situation, identify the element(s) of the audit risk model (that is, audit risk, inherent risk, control risk, and detection risk) that is (are) most likely to be directly affected and the nature of the change in risk levels (increase or decrease) relative to a typical audit. Explain your reasoning. a. The company is experiencing significant cash-flow difficulties and is currently seeking to obtain external financing. Inherent risk will increase since risk of misstatement is greater, and as result audit risk increases; no impact on control risk and detection risk b. The client is a small family-owned company with few employees. The owners have not yet hired an accounting clerk and the bookkeeping function is performed on an ad-hoc basis whenever one of the members has time to complete the tasks. The accounting records are often left incomplete for several months at a time. (1 mark) Control risk will increase c. A client’s vice president, finance, was recently charged with tax fraud by the Canada Revenue Agency. Inherent risk will increase as well as control risk as VP may have overriden controls due to position d. The client operates 40 retail outlets. Every year the auditor attends the inventory count for a sample of 20 stores. In the current year the auditor increased the number of locations attended to 25 stores. (1 mark) Detection risk decrease, control risk increase and audit risk – increase (? ) e. An auditor observes a significantly lower than expected number of compliance deviations while testing a client’s internal controls. (1 mark) Inherent and control risks increase f. Subsequent to the audit, the client implemented all internal control recommendations made by the auditor. (1 mark) Control risk decrease or unchanged, not sure g. The company established an internal audit department in the current year being audited. (1 mark) Control risk will decrease Question 3 (12 marks) Required For each of the following independent situations, state whether the CGA has violated generally accepted auditing standards and/or the CGA-Canada Code of Ethical Principles and Rules of Conduct or Independence Standard, and explain your reasoning. a. During his audit of Waste Ltd., which operates a major waste disposal facility in Alberta, John, CGA, encounters several unusual cash disbursements, leading him to suspect that his client may be illegally bribing government inspectors who inspect the disposal facility for compliance with environmental laws and regulations. Even though the evidence is only circumstantial, John issues a qualified opinion on the company’s financial statements. Based on his assessment, he also decides that it would be inappropriate to inform the Alberta Department of Waste Management of the potential impropriety. As such, he does not notify the authorities of the potential violation. (2 marks) b. Mable Goodwill, CGA, is a sole practitioner. Her office currently performs most of the daily bookkeeping functions for Gladfill Inc. , a privately held company. Mable also supervises the accounts receivable clerk employed by Gladfill and assumes all managerial responsibilities when the principal owner is on vacation. This year, Gladfill Inc. has applied for a bank loan, and a condition of the loan requires that Gladfill provide audited financial statements. Gladfill’s management has engaged Mable to continue performing the bookkeeping services as well as perform an audit. (2 marks) Violation of theR202, Independence of CEPROC self-review treat c. Roger, CGA, serves as a member of the board of directors of a travel agency and also prepares the agency’s financial statements (a compilation engagement) and tax returns, and prepares the personal tax returns of the principal owners of the business. Roger discloses his board affiliation in the Notice to Reader paragraph accompanying the financials. The travel agency’s other board members, including the agency’s owner, have agreed that the modification is inappropriate, since no assurance was provided and independence is not a condition that is required for this type of engagement. The board members told Roger that should he continue to disclose the affiliation, they would engage another CGA for the completion of the compilation in subsequent years. Roger agreed that independence was not a requirement for a compilation and removed the disclosure. (2 marks) d. Sam, CGA, is a partner in an assurance practice and is currently investigating the possibility of accepting a new client engagement. He has written to the predecessor auditor (also a CGA) and enquired as to whether there are any circumstances that should be taken into account that might influence his decision to accept this client. Despite two follow-up attempts, the predecessor auditor did not respond to Sam’s request. Sam accepted the engagement. (2 marks) e. Sandy, CGA, has been the partner in charge of the Licrest audit for four years. Licrest is a public company whose shares are actively traded on the Toronto Stock Exchange. Licrest’s senior management made an offer of employment to Sandy for the position of Chief Financial Officer. They believed that Sandy’s intimate knowledge of Licrest’s operations made her a perfect candidate for the position. Sandy accepted the position and began her employment with Licrest one month after the most recent audit was completed. (2 marks) f. Walter, CGA, has just completed the audit of ABX Company, a small privately held company whose financial statements are used primarily by its bank as a basis for renewing the company’s line of credit. During the audit for the current year, Walter noted several weaknesses in internal controls, which influenced his substantive test design, and which he described in his management letter to the owner. The owner thereupon asked Walter to redesign the control system in an effort to eliminate these weaknesses and to suggest other ways in which the efficiency of the operation could be improved. Walter accepted this additional engagement. (2 marks) Question 4 (12 marks) The purpose of substantive testing is to verify the assertions made by management in the financial statements. Consider the following unrelated audit tests, which a CGA performed for the audit of the financial statements of a client with a fiscal year end of December 31, 2011. Required For each of the six audit procedures listed below, identify the primary management assertion being tested and the account balance being verified, name the specific audit procedure being used, and state the quality of the audit evidence obtained (high, moderate, or low), explaining why the evidence is the quality level you specify. Organize your answer with these headings: Management assertion and account balanceAudit procedureQuality of audit evidence a. Sent negative confirmation requests to a sample of customers with unpaid balances at December 31, 2011. (2 marks) b. During the company’s normal physical inventory taking on December 31, 2011, selected items from the client’s inventory listing and performed test counts. (2 marks) c. Vouched property, plant, and equipment additions to supporting documents, including the supplier invoice, shipping, and payment documents.(2 marks) d. Calculated an estimated total managerial payroll expense by multiplying the average salary by the number of managers. Compared the estimated payroll expense with actual and discussed the cause for the 20% variance with client management. (2 marks) e. Recalculated depreciation expense related to property, plant, and equipment. (2 marks) Reasonableness, Depreciation account/ Recalculation/ f. Verified that the bank balanc e as indicated on the December 31, 2011 bank reconciliation agreed to the bank confirmation. (2 marks) Question 5 (12 marks) Madeleine, CGA, is a senior auditor in charge of the field work for the audit of a client’s financial statements (with a year end of December 31, 2011). During the conduct of the audit, Madeleine discovers that as a result of the audit client’s competitor introducing a superior product to the market, the auditee has experienced a significant decline in sales volume. Consequently, the company is suffering from severe cash shortages and there is significant concern that the company may not be able to meet is current obligations. The client is currently trying to secure a loan from the bank. Madeleine informs management that they must include a note disclosure informing the users of the financial statements of the potential going-concern issue. Client management indicates that that the company is very close to releasing a new product that will compete directly with that of its competition. They are currently in negotiations with the bank for a loan, and the extra funds will provide the company with the extra capital it needs to get the new product to market. Management indicates that the bank will not loan the money if the disclosures are included in the financial statements, and without the loan, the company will be forced to declare bankruptcy. After much discussion, the client convinces Madeleine that a going-concern note disclosure is not required since the company is in the final stages of developing a competitive product, and once the company receives the funds from the bank loan, it will be able to introduce the new product in the market, sales will increase, and it will be able to continue operations and meet its current obligations. Stakeholders, meanwhile, need to know the exact state of a company’s financial affairs. With enough warning of possible business failure, potential investors can think twice about where to put their money, and existing shareholders can cut their losses. Lenders also need this information to assess the likelihood of default on a loan 1. The problem is whether it is ethical for senior auditor, Madeline, CGA, to accept management rationale not to include a note disclosure informing the users of the financial statements of the potential going-concern issue. The company being audited is currently seeking 2. The first alternative is to, 2nd alternative 3. The decision between the two alternatives should be based on the Principles of Ethics and Rules of Conduct. 4. In analysis of rules that are relevant to this case, I considered importance of ethical behavior in audit engagements; professional judgment in accounting situations as well as ethical implications faced Madeline. 5. The ethically correct solution to this situation Required What are the moral/ethical issues, if any? What should Madeleine have done? Use the relevant steps from the nine-step case analysis approach you studied in Topic 2. 5. (You can also find the case analysis approach in How to analyze a case under the Resources tab. ) Marks will be allocated as follows: Identify problems and issues1 mark Generate alternatives3 marks Select the decision criteria1 mark Analyze and evaluate the alternatives6 marks Recommend an action for Madeleine (explain your reasoning)1 mark 50