Community Health Social Care Essay

Welcome to the Foundation Degree in Community Health and Social Care offered in partnership with a number of Further Education colleges, and validated by the University of Wolverhampton. Foundation Degrees are a vocationally focused higher education qualification located at intermediate level in the Framework for Higher Education Qualifications. This foundation degree has links with local and national employers ensuring that skills are developed through work-based learning, which is a major part of any foundation degree. This combined with higher-level knowledge and understanding reinforces and supports the development of vocational skills. Although the University of Wolverhampton has validated the foundation degree, the study will take place in one of the partner colleges. In the following pages you will find a brief description of the programme, the modules and other information that we think you will find useful. More detailed information about each module will be given by module leaders during your studies. We have also included details of awards that you may wish to progress onto after you complete the foundation degree. We work closely with the course leaders in all colleges. Arrangements will be made for you to visit the University. We look forward to seeing you then. If you have any issues or concerns that you wish to discuss please contact your course leader at your college. 2About this Guide The purpose of this guide is to provide you with information about the modules offered within the Foundation Degree. In addition to the information contained in this Pathway Guide, you will need to be aware of: The University Academic Principles and Regulations, which are available from the university web site. These regulations explain how the credit system operates, and the number of credits that must be studied at different levels in order to qualify for the different awards offered. Each college will arrange their own timetable – the course leader at your college will make you aware of this. All modules on the Foundation Degree in Community Health and Social Care are compulsory. On successful completion of the Foundation Degree, you will be awarded a ‘pass’. The University can also provide you with a formal transcript of your module results if you wish. If you decide to complete end your studies after successfully completing year One, you may be eligible for a Certificate of Higher Education. At the end of this guide you will find information on further study at the University of Wolverhampton. Introduction to the Health and Social Care Subjects The Foundation Degree provides an educational opportunity for undergraduates who come from a variety of backgrounds. The Foundation Degree aims to provide appropriate academic health and social care teaching for a wide variety of students, from across the NHS and the health and social care arena. The award may be studied on a full or part time basis. Full details of this can be found by asking the contact at your local college. We may be able to award some students credits for specific modules if they can demonstrate that they have already met the learning objectives. This is known as Accreditation of Prior Achievement. Please discuss this with the tutor at your college in the first instance. It is expected that all student will have work experience (this can be paid or unpaid) within the Health or Social Care field.

Effects of Divorce

This can cause children to have many social problems as they start to get older. Most boys that are raised by single mothers are likely to end up going to prison. Young girls that have parents who are divorced will more likely start having sex at an early age. Divorce is also listed as a social symptom because it is the representation for other couple related problems. An example can be how people are a lot greedier in today's world and prefer riches over family values. Like the man who would stay home to drink all night and ignore his family.Or a woman who constantly heats on her husband because he works too much. Our current society does not understand the true importance of family, children, and marriage itself. Divorce would mainly be an excuse for people who are trading off the things that can really fuel a couple's love. Being distracted and won over by material things does happen in real life, like a similar situation you would see in movies. Some Of these negative factors can include: Sex with complete strangers Obtaining over-expensive vehicles and houses Obtaining money and valuable, cosmetic items Illegal drug abuse and drug marketingMany married men and women have had affairs outside of their marriage. Women would usually tend to have a deeper, emotional connection with the person they love, and are more likely to have an affair on the side. This is because they might be feeling lonely or are looking to fill that empty emotional feeling. Men may have more motivations sexually and are less likely to have an emotional bond with a different partner. Cheating may not be the leading cause of a filing divorce, but it can completely destroy a marriage.The biggest reason for married couples to split up with each other s because they are not compatible at all. When couples feel they are incompatible, they will have trouble finding an appropriate way to communicate with each other. Most married couples do not discuss cheating if they suspect one Of doing such . Stress and anxiety are one of the main factors when one has suspicions and fears their mate is being unfaithful. Children may or may not be the cause of a divorce. For them, a divorce can be upsetting stressful, and very confusing if they re younger. This is part of the reason divorce is listed as a problem.It will always have a negative effect n any surroundings, especially the children. At any age, children may feel anger at the idea of their parents being split up. If one was a parent, they can make the process for their kids a lot less painful. Helping their children to cope with divorce will give good stability in the household. Attending to the needs of one's child with a positive and well-mannered attitude can also help them cope. The process will be difficult by default, but this would help the situation. Marriage can be one of the most beautiful things in the world.But with the competitiveness and time restraints in today's society, keeping up with a arraign will become r ather difficult. Many couples will go through plenty of obstacles to make sure that their relationship will remain in a good state. Married couples that are aged between 20 and 30 seem to find divorce as their only solution. They are not as patient as older couples. They would choose not to wait for their relationship to grow and hopefully prosper. Younger couples expect for their relationship to be perfect, which is never possible in any type of marriage.There will always be problems, from the smallest issue to the biggest. A trend in the United States is that the younger peoples have a lot of impatience and high expectations, which eventually leads to a divorce case. The number of cases in this country have been at an increase. Usually the couples would choose to walk out on each other rather than having an argument. This lessens the effect their divorce would have on other surroundings. Couples that live in a fast paced environment will not have enough time to spend with each oth er.Having enough time to spend together is a very important part in keeping a new relationship strong. Marriage eventually comes with its own issues and these issues can be fixed with proper immunization. New, younger couples tend to work long hours which invades any free time they might have. Couples that have challenging careers will spend more time working. Having financial independence can give one a snobby type of ego. But if both people in the relationship have good financial independence, they will eventually realize that money cannot fix what is missing in their marriage.Patience is one of the main factors in keeping up with a working marriage. These relationships are not supposed to be run by only one individual. Couples must work with each other to turn their lifelong journey into a happy, lathe, and successful one at that. Having a good understanding about the value of marriage will benefit both sides of the relationship, rather than treating it as if it was another day o n the job. No two people are going to be like each other. And any possible fight that a couple will have does not mean it is the beginning of the end of their marriage.Communication is one of the best keys in having a strong marriage, or any relationship actually. Couples fail to realize that they need to treat their marriage as their top priority, and to take time out of the day for one on one communication. Divorce should to come in the picture at all if younger couples were to spend more time with each other, especially before they choose to become officially married. If there was not any form of good communication beforehand, then they will find it a struggle to have more romance or attraction to each other after marriage.In cases where divorce might possibly be the solution, both sides of the couple should think about their possibilities. If one's spouse is not responding or communicating, then one needs to talk to themselves about the issue. Sometimes it is more efficient to t hink about how the problem in the arraign started. New ideas might come to life if one figures out any possible solutions to save the marriage from a divorce. This would only help if one really seeks to save a problematic marriage. Honesty can come a long way and if one isn't honest with themselves, how will they be able to fix anything?Marriages will require a large amount of time and nourishment in order to stay healthy until the final day. Love has brought two people together, and it should be able to stay that way. Once the end of the day hits, no couple wants to be walking away from each other. There is a common assumption that one argument between couples in most marriages will end it. The reasons for the argument can usually be unimportant issues. Research has shown that over half of divorces have ended marriages where there was little to no sign of abuse.Time after these marriages have ended, the children involved were having their own side of troubles. Struggles in school B eing bullied Lower grade point averages Depression and anxiety Anti-socialism These are especially common in children from marriages that have little to no problems. A divorce for the smallest issue or no issue at all can be vegetating to a child. They would not understand why divorce has come into their home if they did not see any problems with their parents. There will be times where divorce is the necessary solution to a problem.If this does happen, it would be better for the kids not to lose their relationship with both parents. It would also benefit them if they were not to be dragged down into the parents' never ending fights. Usually when the parents talk to their children, they would list how the divorce would be a good thing and will be good for everyone in the family. This only shows what the parents want ND will not let the children voice their own opinion on the matter. The debate on whether divorce is a solution or just another problem in marriage has been gong on for a long time.The debate is between adults, for adult couples, on determining the point of view of an adult marriage. Children have not been able to say what they think or how they feel. Children from a supposedly good divorce have developed worse behaviors than before. The children that have come from unhappy and slightly problematic marriages have better behavior. But that does not excuse the stress that has been put pony them. A situation like this causes children to grow up too fast and may be susceptible to divorce as they become older.Since parents would technically share the child in terms of living with each parent for a set amount of days, they would feel more stressed out. The child practically has to travel between two completely separate worlds, which involved different rules to live by and the stature of the parent. I personally have a friend who is very close and dear to me, with a similar situation. Her parents have had multiple issues and I have witnessed them myself. They are not divorced, but the idea of divorce has come up in their conversations.With the husband constantly working and being lazy once he comes home, the mother is always doing the chores around the house. There are three kids in the house, which now they are older and have become a lot more mature. My friend in particular had to grow up at a very fast rate because of her mother being sick, and her father being away on a business trip. She had to take over the parent role for her younger siblings and I notice this has taken an effect on her. She has then become over-protective of her Emily, and sometimes protective of me but see it as her being a good friend.Today, the family has become healthier and the parents are still together. Divorce in the end is all of the above; a solution, a problem, and a symptom. Certain couples will have their own way of handling their issues. Abusive couples may require divorce as a major solution. Younger couples should learn how to cope with their issues rather than taking the easy way out. In my friend's case, divorce was merely a temporary symptom. Couples fail to realize that blaming the problem on each Other is what Starts it. The problem n marriage comes from within.

Resolving the nursing shortage Essay Example | Topics and Well Written Essays - 500 words

Resolving the nursing shortage - Essay Example The author’s discussion point out to the lack of motivational support for new nursing professionals and the lack of competitive professional incentives. In such cases, many nursing graduates do not pursue the career or enrichments that are necessary to maintain and develop skills. One of the interventions proposed is in the development of effective professional and educational partnerships such as those developed by the University Health System Consortium joined with the American Association of Colleges of Nursing sponsored residence programs that allow new graduates not only a venue to practice their learning but also exposes them to the potential and rewards of the nursing profession. Based on the results of two cohort studies on the participation of nursing graduates in the year-long residence program, participants expressed greater commitment to the nursing profession due to exposure of the program and greater satisfaction in nursing as a career. One of the best indicators of the success of the program is in increasing retention rate of resident nurses to 89% from previous turnover rates ranging from 40 to 50%. Dracup and Morrish however also recognize that instituting similar comprehensive programs can prove to be challenging particularly in cases were there are existing deficiencies in professionals, resources and expertise for the programs. The conclusion was that such efforts that consider professional and personal development at the beginning of the nurses’ careers is an effective means of encouraging them to pursue their careers and competencies which are critical if demands of the profession are to be adequately met. Dracup and Morrish’s concerns and views are echoed in a significant number of researches. In independent studies done in Virginia and Nebraska, similar conclusions to support the development of programs that will encourage young

Water cooler Innovation and Technology (MMBA - 6540 - 1) Essay

Water cooler Innovation and Technology (MMBA - 6540 - 1) - Essay Example n comes with ownership, creation of the correct conditions, recruitment of innovative workforce, and development of processes and culture that support innovation. I particularly like this article because of its depiction of signs of an innovative leader and his/her importance in making the organizational culture innovative. The author has supported the claims in the article with practical examples e.g. Steve Jobs asking the Why and What if questions and Apple employees following him in the same direction, thus depicting the organization’s innovative culture. None of the four philosophies proposed by the author can be developed unless innovation is taken seriously by every member of the organization. Innovation requires everybody’s participation. It is not just the Research and Development (R&D) job. A good idea could arise from the most unexpected source, so nobody should be underestimated in his/her creative thinking ability. Initially some failures may be encountered, but they guide the company towards the success. Overall, the article is very informative and allows a quick insight into the fundamentals of innovation and its

Artoriginality Essay Example | Topics and Well Written Essays - 500 words

Artoriginality - Essay Example One cannot afford to be indifferent and unconcerned. I believe that a true artist should not only express himself in his work but also be able to effectually convey positivity through his skill. Perhaps, what makes art good or bad is the impression that it leaves to people. There are various ways by which an artist can achieve that goal. It is a well-known fact that news travel fast and they have a lasting effect on readers and viewers. Unfortunately, not all news is refreshing and inspiring. The massacre at Virginia Tech University is one of the most depressing and horrifying news recently. It is hailed as the deadliest shooting in US history that took the lives of more than 30 people. While America-if not the whole world-is shocked and mourning, an artist has the opportunity to involve himself and to stand out in the crowd of aspiring artists. Instead of creating an eccentric exploitation of details, it would be best to emphasize on the life lived by those who were killed and eternalize the vision they had fostered in their existence. This may provide comfort to their loved ones and promote awareness and inspiration to the public. That intention alone may be one of the crucial tests of a bona fide artist. But it is time to depart from the traditional. The best and logical way to successfully deviate is to know what is traditional.

The Art of Watching Films Essay Example | Topics and Well Written Essays - 2000 words

The Art of Watching Films - Essay Example But this is not as simple as it apparently looks like. Time and again in the history of cinema, the chemistry of success has eluded the most talented of filmmakers and producers. It’s been seen an umpteen number of times that films that had promised sensational performances fell flat on their faces upon release. On the other hand, many films that had initially been panned by critics managed to generate remarkable following later on. Despite this ambiguous analogy with no particular frame of reference to success, cinema is widely acknowledged to be a potent aesthetic medium, much in the same league of painting, music, literature, and drama. In defense of cinema as a visual medium of singularity, Boggs and Petrie (1999) argue that films are different from literature or other art forms in that they capture the essence of good, old-fashioned private reading just as much as the tokens of mass culture. In a way, motion pictures are compendiums of all the aesthetic and technical details associated with other independent art forms. It compounds within a single unit narrative of the novel, interplay between the audio and the visuals of the drama, synchronization of music, and textures of painting. The final outcome of such a blending is quite unique to say the least. This is because motion pictures allow for a freedom of watching as well as interpreting. There is always a mobility of expression and sense of displacement involved with films, which are conveyed through the deployment of light, sound and dialogs (p. 2). Moreover, the use of space can be regulated at will by using rapid camera movements. This also allows for alterations in perspectives for the viewers (Manchel, 1990, p. 98).  

Crimes Against Humanity and Genocide in India Essay

Crimes Against Humanity and Genocide in India - Essay Example The violence that broke out was patterned on the themes of political/religious intolerance and ethnic cleansing. Pertinent issues of concern include the lack of proper police response, as well as organized perpetration of crime that went unabated by concerned security agencies (in Delhi). The involvement of government officials will be discussed, as well the Indian Army’s role-play. The massacre of the Sikhs in Punjab, India was an organized crime that was supported by the government following the assassination of Indira Gandhi who was Prime Minister at the time of her death, having had a massive influence on India’s political landscape because of her relation to Mahatma Gandhi, India’s most revered personality. The massacre led to the death of many people and destruction of a lot of property following the effective organization of the massacre. It is during her administration that the Indian Emergency (the 1970s) was imposed with this subsequently resulting in the detention of thousands of Sikhs who were politically agitating for some form of autonomy (Deol 78). During this era, sporadic violence was present, resulting from the increased armed activity of an armed Sikh separatist group. The Indian government’s apt designation of this separatist group as a terrorist entity further worsened the already tense political atmosphere (Deol 75). This culminated in the commencement of Operation Blue Star, where Prime Minister Indira ordered an attack on the Golden Temple by the Indian Army. This was in response to the violent occupation of the Temple by Sikh separatists, who being viewed as insurgents, were reported to have been stockpiling weapons (Singh). Her tough stance towards the group resulted in this direct order that was to focus on eliminating any insurgents founds, with later armed operations initiated in the larger Punjab state’s countryside.Indian paramilitary forces were commanded to clear any separatists that were hosted in the countryside with no option of negotiation (Rana).

Comparative analysis of Employees' job satisfaction in pakistani Essay

Comparative analysis of Employees' job satisfaction in pakistani banking - Essay Example level of employees is not appropriately evaluated and rewarded by managers in Pakistan (Abbas et al., 2008, 435); in western countries the recognition of the value of employees seems to be problematic (Abromovitz, 1998, 175). Towards this direction, the identification and the presentation of facts that prove the value of employee performance should be characterized as an emergent need. However, the above assumption does not refer to all industrial sectors; in most of these sectors the role, the characteristics and the importance of employee satisfaction have been adequately addressed and related with the overall corporate strategy (Rasca, Deacon and Dumitrescu, 2008, p.535); there are also sectors, like the banking industry, where the importance of employee satisfaction has not been appropriately examined – further analysis is required (Jamshed Adil Halepota, 2007, p.1). In banking sector, employee satisfaction can lead to a series of a benefits for the organization involved; the increase of employee productivity, the improvement of the customer services, the development of coordination and cooperation within the organization and the increase of organizational performance – either in the short or the long term – are indicative benefits for the banks that focus on the development of employee satisfaction. Because of the value of employee satisfaction for the banking industry – as explained through the examples mentioned above – it is necessary that the various aspects of the specific concept are analytically explained and evaluated. The analysis of employee satisfaction in the banking industry could face many obstacles. An indicative one is the difference on the perceptions of managers on employee satisfaction; the development of policies for the increase of employees’ satisfaction can be considered as an emergent priority or just as a measure that needs to be included in the organizational strategic plan – among other plans. It is also possible that

The Peasant’s Changing Face in Chinese Literature Essay Example for Free

The Peasant’s Changing Face in Chinese Literature Essay The peasant has figured in modern Chinese fiction as a central character, through which point of view the political and social atmosphere in China can be seen. The peasant has been used a vehicle to communicate the concerns of modern China: the lack of food and supplies, the inaccessibility of education, the poverty, the uncertainty of the future. The peasant in China was regarded as the means towards progression; yet they were mere workers, insignificant compared to the grand dream. In the selection of Chinese fiction however, the peasant figures prominently as the heart and soul of its society. Even though the peasant has become the subject of Chinese fiction, it is important to understand that the peasant is a general term, and it is composed of great number of people characterized by their station in life; thus, peasants all over have similar qualities: they are uneducated, poverty-stricken, and largely overworked-underpaid. Further, it is equally important to see that the peasant is not singular and all-encompassing; there are different depictions of the peasant, to capture their different facets. In this paper I will discuss the changes in the image of the peasant in modern Chinese fiction. In Lu Xun’s â€Å"My Old Home†, the peasant was presented as a person who first saw the world as a human being just like his master; in Gao Xiaosheng’s â€Å"Li Shunda Builds a House†, we see a persevering and ambitious albeit a naà ¯ve peasant; in Qiao Dianyun’s â€Å"A Wordless Monument† the peasants were shown as self-interested, lazy and short-sighted individuals; in Mo Yan’s â€Å"The Cure† the peasants were too superstitious for their own good; and in Li Rui’s â€Å"Electing a Thief† we saw that peasants were dependent and passive. In this paper, I would like to show that although the peasant in modern Chinese fiction remains largely as an uneducated and subservient class, these manifest in more ways than one. In Lu Xun’s â€Å"My Old Home†, the peasant was introduced through the eye of Master Xu going home. The master saw the peasant, Jun Tu, from memory. They were young, and although Jun Tu was the son of their servant that automatically makes him his servant, they became friends. From the text it was clear that the young Master Xu looked up at Jun Tu because he knew how to catch birds, have seen many different colored seashells, and knew so many stories outside the young master’s experience. For the brief time that they were together, the boundaries of master-servant collapsed and they were simply children who knew friendship. It is through this that we see an image of the peasant as equally human as any – first and foremost, before he is a servant he is an individual, he has dreams and aspirations, he was once a child. Jun Tu the child saw the world as brightly as his young master, if not more so. He had seen more of the world and loved it. However, as Master Xu realized when he saw the grown up Jun Tu, the child was no longer there. The harsh realities of life have forced the wonder out of his eyes, and in its place set eyes who have known suffering intimately. In â€Å"Li Shunda Builds a House†, we see a different kind of peasant – Li Shunda was naà ¯ve and almost childlike in his simplicity, but he is persevering and ambitious, and although he believes in being a follower, he learns to think for himself in small ways. The family willingly sacrificed to build their dream of a house, starving themselves to save money to but the materials only to be duped into contributing the fruits of their sacrifice to the commune. In this story we see a cast of peasants – Li Shunda, his sister, his wife, his son. The wife showed more sense than Li Shunda, despite her being a beggar before, when she saved and hid a number of belongings from being donated to the commune by her husband. Even with her sensibilities, she kept silent because of the political atmosphere during that time which was hostile to objections, and because in Chinese culture women are submissive to their husbands. His sister Shunzen stayed with him despite wealthy suitors so she can help him pursue his cause; after all, Li Shundan had taken care of her since she was small. She grew old and ended up with an utterly destitute man, which did not bother her since she was used to hard work. In Li Shunda’s sister we see a peasant who values paying back the family more than seeking better opportunities. Clearly, this behavior is borne out of culture and lack of education – in her case, she did not realize that by marrying into a wealthy family she would be in a better position to help her brother. All she knew how to do was manual labor, and that what was she was going to pay him back with. Li Shunda was a loyal follower – he believed the leaders and he followed what was said even though he did not quite understand it. He worked hard and never lost sight of his dreams (although from the two-storey house he eventually conceded to building just a one-storey), despite having lost his money and investments one way or another through a cunning official or a failed revolution. Still, not losing faith in the power of an honest work, he kept on despite his disappointment in the leaders he loyally followed. In Li Shundan we see an image of a hard-working peasant who does not get the appropriate compensation for all his work. In the end of the story he manages to build his house, but the questions begs whether it was all worth it. If he was in a different place and time, if he knew what the ideology of socialism and communism meant, if he understood what was happening in his country at that time, maybe he could have built his house sooner, all the sacrifices and failures he had to endure were unnecessary. Perhaps what separates Li Shundan from the other peasants in the collection is that he has a dream he was willing to give up anything just to reach it. In this story, the image of the peasant is one who never gives up irrespective of the hardships he has to endure. On the other hand, in Qiao Dianyun’s â€Å"A Wordless Monument†, we saw the events unfold through the eyes and voice of a peasant. The peasants lived blissfully in their village going about their and followed what was handed down to them even if they did not understand what it was about. They worked to survive and feed themselves, and although they have an idea of what will be a more efficient system for them, they did not do it because their old ways are working just fine for them. In this attitude we the peasant as having no ambition or desire towards progress – they are content and comfortable with their lives. They dislike hard work – they knew that no matter how hard they worked the fruits of their labor will not be for them anyway, so they find excuses not to toil. Also, they dislike those who do not conform, who they do not understand. As a peasant village generally unsatisfied with their lives and yet unwilling to work hard because it offers them no incentives, they are naturally miserable. They passed their days not thinking and analyzing their actions, not knowing why they do the things they do. To vent out their misery they picked on the things they do not understand, like the monument which they turned into a bridge, and later on picked on the old school master Xu Shuge. They were particularly angered with Xu Shuge who will not bend according to their ways, who will not walk on the bridge, who will not even speak despite torture. They cannot understand why Xu Shuge chooses to suffer when he can easily opt out and join their protests. It reflects their behavior – they dislike suffering. They want money and better lives without working hard for it. They get easily jealous of somebody else’s good fortune, and gossips and fights ensue. In a nutshell, the peasants were depicted as self-interested, lazy individuals who cannot comprehend the value of working together as a group to build their community, and they have no desire to learn; for them, what they need is food and money, not education or learning about the past or future. Mo Yan depicted a more sympathetic peasant in his â€Å"The Cure†. Although it is tempting to credit the peasant’s overly superstitious nature as rooted also in the lack of education, it could be that the violent and vicious atmosphere at that time has forced people to search for and turn to anything that could offer them hope. In this story, we see a peasant and his son driven by desperation and out of love for the grandmother to take out the gall bladder of his masters. He reasoned that the master is not bound to live because of the gunshots, but nevertheless he asks for forgiveness even before he takes out the gall bladder, sending his master to his already certain death. The feudal system of servants and masters, and of children and parents have trapped the peasant to do what is only available for him to perform his duties, if not as a servant then at least as a son, no matter how absurd these are, since no other alternative is possible. The fallacy of superstition then becomes the only way for the peasants, the only truth they can grasp. Lastly, in Li Rui’s â€Å"Electing a Thief†, we are faced with a dependent and passive image of the peasant. First, we saw the peasant as getting even with the team leader by electing him as the most possible thief, and it seemed like a victory for them to finally take over their lives and their production of grain. And yet, when the team leader resigns in disgust, the peasants find themselves lost and unable to lead themselves. The peasant have been used to being subservient that they cannot imagine being responsible for themselves; even if being a peasant meant hard work and measly pay, it is better than being burdened with responsibility such as securing grain. After all, they have grown accustomed and comfortable with that kind of feudal system, that they can no longer imagine how they could survive outside of it. We see here that even though the peasants were given the opportunity to be free, they would probably seek the old limitations that hindered their growth and industry because they have been trained to look down at themselves as incapable of handling such a huge task of leadership, and they see themselves as workers of the community not as producers or providers for themselves. From the selections, we have gleaned that although the recurring problem of the peasants stem from their lack of education and their subservient mentality, there are varying depictions of the peasant’s life. Also, we saw how the peasant tries to cope with the challenges of his time. The image of the peasant might be the poverty-stricken and desperate peasant, but let us remember that the peasant wears different faces, has different images. That for every lazy peasant who disliked work there is also the peasant who persevered and gained the respect of men despite his simple-mindedness, that the peasant was once a child and owned the world, and that there is always the peasant who was handed freedom and refused to drink from it.

Child Labour: Causes and Impacts

Child Labour: Causes and Impacts Child labour is a global issue that is becoming increasingly common in modern society due to implicating factors such as labour law/ employment protection, poverty, and the economy (i.e. supply and demand for goods and services). Child labour refers to the employment of young people in jobs that are considered to be illegal and/or exploitive. Including (however not limited to): agriculture, manufacturing, mining and quarrying, prostitution/sexual exploitation and domestic service. This map in which displays the 2014 child labour index has data categories ranging between Extreme Risk, High Risk, Medium Risk, Low Risk and no data/ not applicable. There are concentrations of extreme risk areas across the entire world, centralized in predominantly Northern South America i.e. Brazil and Bolivia, Central America i.e. Mexico and Guatemala, The majority of Africa excluding anomalies sparsely scattered on the periphery of Africa (predominantly in the extreme Northern and extreme Southern area s) including South Africa, Libya and Gabon, Far East Europe, Northern and Southern Asia excluding central countries such as Kazakhstan and Mongolia, and random scatterings in South-East Asia. The top three extreme risk counties in the world are located in the Northeastern periphery of Africa (Eritrea), The Eastern North East periphery of Africa (Somalia) and lastly the core of Africa (Democratic republic of Congo). This displays a central clustered pattern of extreme risk areas in Africa on a global scale. High-risk zones are scattered randomly across the globe, including: within the remainder of South America (the areas that have not already been mentioned as extreme risk), Southern Africa, far Eastern Europe and the remainder of Asia (the areas that have not already been mentioned as extreme risk). Areas that are of low or medium risk include Central and Northern North America, Central and Western Europe, New Zealand and Australia. Lastly there are anomalies in which have no data regarding their child labour statistics including but not limited to: Western Sahara and Greenland. This can be as a result of low population and therefore sparse data collection, data censorship, or in terms of less economically developed countries, not enough funding. Overall the pattern is generally clustered in the core, South-western and North-eastern segments of the map with a holistically dense scattering of child labour across the globe. Factors Poverty Poverty can be defined as a state of being extremely ‘poor’, having inadequate living necessities such as: food, water, shelter, money, goods or means of support. The particular factor of child labour has helped to shape the pattern of this global issue as displayed through the relation between their patterns. Concentrations of risk for child labour are generally compliant to that of poverty rate, the relation being that as poverty rate increases, so does Child labour risk. With the exception of certain anomalies, which do not comply with the shared general trend of poverty and child, labour e.g. China. The most prominent concentrations of child labour on a global scale can be found in Africa with the top three worst recorded child labour index’s being centralized in: Eritrea, Somalia and the Democratic republic of Congo. This relates to multiple independent studies on the poverty rate, which suggest that the proportion of poverty in Sub-Saharan Africa is currentl y the highest in the world, therefore showing an interaction between the three highest risk areas for child labour, and poverty rate. Other global regions poverty statistics (apart from Sub-Saharan Africa) which are displayed in the graph of ‘Extreme Poverty Falls in Every Region of the Developing World’ include: Asia (excluding India), South-Eastern Asia, Eastern Asia (China only) Western Asia, Latin America (and the Caribbean), Sub-Saharan Africa and lastly Northern Africa. All of the regions mentioned for being of the worst poverty rates in the world correspond directly to the concentrations of extreme risk and high risk (high risk being the minority) child labour regions, therefore finalizing the proof of a relationship between poverty and Child labour. Countries that are considered as below the poverty line consist of families within financial struggle who are unable to obtain a sustainable income and further-more basic living necessities such as sanitation, safe-d rinking water, food, and shelter. This lack of essential human requirements results in a need for alternate finance, which in some cases is then derived from their children. They are forced to expose their children to child labour in order to gain finance to support their families, which shows a direct interaction between poverty and child labour. However there are also other aspects of poverty in which lead to child labour including lack of education. Lack of education being one of the many measures of poverty, which can result in children being used for cheap labour as opposed to gaining an education. Lack of education occurs due to either communal financial struggle meaning that they are unable to fund a schooling system or individual financial struggle in which individual families cannot afford to send their children to school which once again results in their children becoming victims of child labour. Labour law/ employment protection The labour law/ employment protection within a country is a primary contributor to the pattern of child labour risk globally. This is because a country in which has un protected worker rights, is a country that leaves their citizens helpless against employment exploitation such as child labour. There are a number of independent studies that take place with regards to employment rights, one of which is carried out by The Institute of Global Labour and Human Rights. This institute acts to investigate employment protection and rights amongst developing countries. Developing nations are under scrutiny for their labour laws more so than developed nations as less economically developed countries tend to be more prone to seeking out cheap labour due to their still developing businesses and corporations. Still developing in the sense that they are a predominantly primary industry meaning that the profit from their efforts in minimal as they are not selling a final product (which is where the majority of profit is coming in from) and rather are a small part of a larger process. Another reason this study focuses on whether or not less economically developed countries in particular abide by the labour laws in place is because often one of the reasons for a country being less developed is due to government instability which influences enforcement of labour laws. This is because an instable government tends to have less general control over its citizens therefore making them less likely to be able to enforce laws upon civilians and protect the rights of their workers, maximising chance of human rights breach. In the same breath, bribery is also often present within an instable government meaning that corporations often have the ability to use bribery in exchange for the dismissal of their employment exploitation. Less economically developed regions are located approximately within: Latin America, Southern Asia, Far Eastern Europe, and Africa. These regions are all densely c lustered with child labour at both high and extreme risk levels, displaying an interaction between the areas under suspicion for labour rights breach and the areas of high/extreme risk of child labour. This therefore shows the implications that labour laws and employment rights can have on child labour, because (as discussed previously) the areas that are less developed are at higher risk of their labour laws being breached due to the requirement for cheap labour amongst developing nations combined with the possibility of government instability which results in lack of protection for workers. However more developed countries such as New Zealand, Australia, and Canada in which have a stable democratic political leaders, have laws placed with the intent of protecting the rights of workers rights, and they have the ability to enforce these laws. These same developed countries are also included in the low risk concentrations of child labour dispersed globally once again displaying the d irect interaction between a countries labour laws/ employment rights and the pattern displaying risk of child labour on a global spectrum. Economy The economy plays a huge part in shaping the pattern of child labour found globally, the sparsely and densely concentrated areas as well as the general dispersal. The success of a world economy can result in child labour in a number of different ways, such as through supply and demand, and general economic change. The general increase in global economy creates competition between countries in order to produce and sell more goods and services in order to enable economic stability within the country and create more employment opportunities. However this increased magnitude of employment opportunities is one of the factors in which helped to shape the pattern of child labour globally. This is due to the fact that the economic growth occurring in present times in developed countries enhances the demand for goods and services to be produced at a low cost.. The demand for commodities to be produced at a low price is one of the influences of child labour within less economically developed n ations. This is because although goods and services are readily accessible to developed countries, they demand for less costly commodities which is produced through one or multiple different less economically developed countries before being exported to a more developed country which then sells it for a far greater profit than what they initially obtained it for, strengthening the economy of already developed nations and depleting the economy of less developed nations. Less economically developed regions are located approximately within: Latin America, Southern Asia, Far Eastern Europe, and Africa. These regions are all densely clustered with child labour at both high and extreme risk levels, due to the economic factors previously discussed. However, this is not the only trend that has helped form the global pattern of child labour. Urbanisation is a process, which by extension, can result in a higher risk of child labour. This is because within less developed countries, the population is often self-sufficient or work in independent agricultural businesses. However due to peoples perspectives on the gradual improvement of the economic environment, and the benefits of a paying job versus a self-sufficient farming life, urbanisation rates are increasing and people are progressing from being self-sufficient to dependent on an employer and income. However as a result of the ever-changing economic environment, urbanisation is risky as often, due to the fluctuations of economy they risk unemployment, which can lead to poverty and their children being forced into child labour as a result, which displays how the economy with relation to urbanisation, helps shape the pattern of child labour globally. Significance Economic The significance of child labour on the economy is enormous in terms of the affects that it has on the economy. Despite child labour being a form of modern slavery, which is highly illegal and inhumane, it generally has a positive affect on the global economy. This is because regions in which practice child labour have the ability to greaten their GDP as they are generally producing and exporting commodities at a faster rate and a greater magnitude. This allowing for an economic increase within the countries affected by child labour. More economically developed countries also receive economic benefits as a result of child labour as they are able to imports goods at a far cheaper rate than if the commodities had come from a corporation in which pays their workers a higher salary, spends more money on safety precautions, facilities and materials/supplies. This improves the economy, as developed countries are able to spend less money on the imported items and there fore expand to a grea ter profit margin, further developing their corporations and businesses, economic environment. Although the economic affects of child labour are generally positive, there are negative aspects including the fact that because the products are coming from these primary industries in which have few resources and sparsely educated, pre-adolescent staff, the goods are not always of the same quality/ value that they would have been, had they have been made in better conditions by a more knowledgeable staff. The affect of this lack of quality is that some corporations will opt for a more expensive alternative that tends to last longer as opposed to buying the products produced by cheap labour, which would ultimately reverse the positive affects of child labour. However this reigns true only for a minority allowing to conclude the significance of child labour within the economy in predominantly positive. Social The significance of child labour socially in terms of a global spectrum can include aspects such as: Dehumanisation, Breech of human rights, and the promotion of child exploitation/abuse (especially within families and communities). As a result of child labour, socially, we are dehumanising both the recipients of child labour produced products as well as the children who are being exposed to this form of labour. This is due to the fact that the people who are receiving these products are often knowledgeable of its origins, and still choose to purchase it regardless. Also, children who are working in child labour environments are trapped within a form of modern slavery in which they are forced and obligated to complete work tasks in which are out of the normal social guidelines for their age: i.e. getting an education and developing their social skills. This leads to dehumanisation as child labour has changed social regulations in order to make it appropriate to dismiss the compassion and sympathy that humans are meant to feel for each other. Another social implication is the fact that child labour is a clear breech of human rights, as any involuntary act that a person is forced to do is against their right as a human-being, as well as the fact that often they are denied their education, social life, and childhood, which is also a breech of their rights. Lastly, the occurrence of child labour promotes exploitation and abuse amongst families and entire communities. Often child labour is caused by parents who send their children into labour due to the fact that they need the extra salary in order to survive, regardless of this fact, a parent sending their children into child labour is a form a abuse as they are exploiting their children in order to gain finance. The same can be said for a community who allows child labour to occur, displaying the social significance of child labour on a global spectrum. Bibliography: Galli, R. (2001). The Economic impact of child labour. Retrieved May 3, 2015, from http://www.ilo.org/wcmsp5/groups/public/dgreports/inst/documents/publication/wcms_193680.pdf Multiple authors from ILO, Child Labour. Retrieved May 3, 2015, from http://www.ilo.org/ipec/facts/langen/index.htm Srivastava, Kalpana. Child Labour Issues and Challenges. Industrial Psychiatry Journal. Medknow Publications Media Pvt Ltd, 2011. Web. 5 May 2015. http://www.ncbi.nlm.nih.gov/pmc/articles/PMC3425238/>. Latest Products and Reports. Child Labour Index. Maplecroft, 2013. Web. 2 May 2015. http://maplecroft.com/portfolio/new-analysis/2013/10/15/child-labour-risks-increase-china-and-russia-most-progress-shown-south-america-maplecroft-index/>. Naeem, Zahid, Faiza Shaukat, and Zubair Ahmed. Child Labor in Relation to Poverty. International Journal of Health Sciences. Qassim University, Kingdom of Saudi Arabia, 2011. Web. 2 May 2015. http://www.ncbi.nlm.nih.gov/pmc/articles/PMC3533357/>. Varma, Bhakati. Child Labour and Its Impact on Economic Growth. Child Labour and Its Impact on Economic Growth. Slideshare, 2011. Web. 5 May 2015. http://www.slideshare.net/BhaktiVarma/child-labour-and-its-impact-on-economic-growth-9225274>.

Analysis of Indian Food in the UK Food Industry

Analysis of Indian Food in the UK Food Industry EXECUTIVE SUMMARY Eating out in U.K has become a haute gastronomical adventure with lip smacking results. Curry houses are a British institution, as much a part of the national fabric as the local pub. Surprisingly there are more Indian restaurants in London than in Delhi (Capital of India) (Hemisphere Magazine, 2005). The study was aimed at discovering the various problems that besiege the industry in UK. The dissertation weaves through various problem scenarios and the search to find it solutions. The three main problems which were discovered through face to face interviews were Problem of retaining customer through Service Quality Problem of retaining customer due to limited workforce Problem of promotion policy: advertising and sales promotion For these problems two theories of Hospitality marketing were chosen. These two theories i.e. Theory of Service quality and Promotion policy in restaurant industry were taken in conjunction with the fieldwork analysis of the restaurants in London. Problems were then discussed in parallel to the theories. The discussion gave rise to some hypothetical situations which were again tested in further research. The methodology used in the study was selected after careful consideration of the research question and the limitations. Using the appropriate research tools, an in-depth study was done and it was known that all three problems were not isolated in themselves rather they were well connected. The concept of Service Quality was seen missing extensively in the philosophies of the Restaurateurs. In a nutshell, it can be mentioned that nearly all problems seem to stem from deficiencies in service quality. However at this point, it should be noted that no single problem can be the main culprit nor a particular solution, a panacea for all ills. It is with this in mind that this study should be viewed. CHAPTER 1 INTRODUCTION For the purposes of this research, the term Indian food covers food from the Indian, Bengali and Pakistani traditions. The market includes sales through restaurants, pubs and takeaways. ready meals (both frozen and chilled) sauces pastes, accompaniments and curry powder. The introductory part of this research contains Present Scenario The largest ethnic minority group in Britain are Indians (approx 10,000,000 people) (Crown,2004) with over 40% of them (approx 800,000) living in the Capital i.e. London which contribute to 6% of the total population of London (LFC,2004). These facts justify the existence of over 1000 Indian restaurants in UK and 4000 only in London and the South east (Grove International,2004). The survival of these Curry Houses is a blessing for the true Indian food connoisseur. But recently the Indian Food Industry in UK have undergone some major structural changes. With the popping up of Giant restaurants in the Capital like the Cinnamon Club (Westminster), Tamarind (Queen Street) and Zaika (Kensington High Street) in the past couple of years, this has invited the interest of lot of the professional bodies like Time Out Guide, Evening Standards, Daily Telegraph, Financial Times etc. The various reviews (Iqbal Wahab,2004) given by them to the acclaimed Indian restaurants in London speak of their v aried interests. ‘Indian food is a  £3.2 billion industry in Britain, accounting for two-thirds of all eating out (Geraldine Bedell, May2004). This modern evolved Indian Cuisine in London has sparkled since the time when Tamarind and Zaika, Indian restaurants in London, were awarded the Michelin star. The famous dish ‘Chicken Tikka Masala is now an authentic English national dish (Robin Cook,2004) All these facts about this Industry makes it big and at the same time it evolves many prospects and problems in itself. Importance of Indian Restaurants In the last half-century, curry has become more traditionally English than English breakfast. Some fitting facts in this milieu are According to Mintel reports, Indian restaurants is  £ 1733 million industry in Britain which is more than two third of the total food industry in Britain.(Appendix 1) In an exclusive consumer survey commissioned by Mintel, 42% of the respondents stated that Indian/Bengali/Pakistani food was among the types of food that they most enjoyed, up from 38% in 1999. Indian food is most popular with 25-54-year-olds and, in contrast to Chinese food, shows a strong up market bias (Mintel, 05/2004) It is one of the biggest industries in Britain employing over 60,000 people (menu2menu, 2005) There are over 8500 Indian restaurants in UK and 3500 only in London (Grove International, 2004). Indian restaurants are the major players in Brits ethnic cuisines overshadowing Chinese outlets which are around 7400. (Mintel,2005) Indian restaurants serves 2.5 millions Brits every week besides David Beckham celebrated after scoring the goal that qualified England for the World Cup, at Manchesters Shimla Pinks, with his favorite chicken korma. Madonna, more and more the Anglophile, has apparently taken to ordering the taxi curry takeout from the Noor Jahan restaurant near her London home in Westbourne Grove (Guardian,2004, Issue 2). Every high street has its Star of India or Taj Mahal. Surprisingly twice as much Indian food is sold in Britain as fish and chips (Economist, 1999) and McDonalds have had to adapt their British menus to include â€Å"curry and spice†. These ubiquitous curry houses are coming up in the world. They are no longer consigned to the ranks of post-pub grub besides there is a gradual growth rate in the Indian restaurant market since 1999. (Appendix 1) Also the fact that Indian restaurants have a strong influence on the retail sector is undeniable. They have provided most of the recipes and are the sole benchmark for authenticity for products like Indian ready meals, sauces, pastes and accompaniments. UK Food Industry The food industry in the UK has undergone dramatic change over the last few decades, a phenomenon which has been named the consumption revolution [Ritson, C. and R. Hutchins (1991)]. Fragmentation of demand has been coupled with concentration in supply, so that the majority of food expenditure is now channeled through five major supermarket groups [Waterson, M. J. (1995)]. This has posed threats to the small agrifood producer, who is typically unable to meet the volume and consistency of supply requirements of the large retailers. However, opportunities have also arisen: many small producers have successfully targeted niche markets, often through direct marketing or distribution through independent outlets. Their offerings commonly carry the typical characteristics of niche products, in that they possess added value, are differentiated from competitive offerings and charge a premium price. With such characteristics it is possible for small producers to succeed within a highly competi tive environment [Phillips, M. (1994)]. However, recent opportunities have also arisen in the food multiple sectors, as supermarket groups show an increasing interest in stocking specialty and value-added food products. This interest stems in part from a desire to improve product range and enhance consumer choice. However, it could also be viewed as a response to public criticisms of the negative social and environmental effects of concentration in food distribution: in particular, the development of centralized distribution systems which mitigate against the use of smaller, local suppliers by food multiple chains. Some supermarket groups in the UK are now attempting to improve links with such suppliers, by, for example, devolving decision-making power to store managers, improving purchasing technology and creating opportunities for buyers and producers to meet and discuss one anothers needs [Carter, . Shaw (1993)]. There was a Greek community in Greek Street, London as long ago as 1677 so Greek cuisine is not exactly new to Britain. The influx of Cypriots started in the 1920s and 1930s and they began opening restaurants after the Second World War. Greek Cypriots tended to settle in Hackney, Palmers Green, Islington and Haringey and Turkish Cypriots in Stoke Newington. Greek Cypriots appeared in Soho in 1930s then Camden Town after the war and then Fulham by the mid 1960s. The main influx of Turkish Cypriots was in the 1960s and by 1971 the Greek Cypriot community had turned its attention to Wood Green, Palmers Green and Turnpike Lane. Only around one third of the 550 or so Greek restaurants in Britain are in London, most of these being in North and West London. Some 40% of the 150 or so Turkish restaurants are in the capital with a heavy concentration in North London. Turkish cuisine is also well represented in Scotland. One of the earliest Greek restaurants was not in London at all but Georges in St Michael Street, Southampton in 1940, slightly pre-dated by The White Tower in Londons West End in 1939. Kalamaras in London W2 opened in 1966 and remains popular today. The most successful of the Turkish restaurants at present is the Efes Group which started in London but is now in several locations throughout the country. Aims and objectives of the research The mechanisms of globalization has made the world a `smaller place and, while this has helped to introduce various cuisines to new regions, it has subsequently resulted in the development of `fusion foods, which has implications for the Indian restaurant market. The image of men behaving badly, gulping downing super-hot curries with several pints of lager, are long gone. Today, a trip out for a curry is a posh affair, with some of the countrys top chefs cooking up sophisticated dishes of complexity and variety. (LFC,2004) With these growing fashion of globalization, there is a huge threat to Indian restaurants which are traditionally managed by the family members. According to the Economist:- But once trends become clichà ©s they have a way of nose-diving. Open the pages of the â€Å"Good Curry Guide, and you will discover that all is not well. According to the guide, last year there were at least 300 closures of Indian restaurants in Britain, compared with just over a hundred openings. Indian restaurants, while still the biggest players in the industry, are losing market share eastern cuisine, such as Thai and Japanese food. (Economist, 2005) The main aim of the research is:  · To assess the major issues that determines the performance and efficiency of the Indian foods/restaurants in UK. The Objectives are to  · To Assess the Service quality and the Supply Chain Management.  · To Assess the consumer Perception towards Indian Foods and the relevant Marketing Mix to exploit the opportunities Rationale Indian Cuisine which the westerners commonly call ‘Curry is highly popularized by the Indian restaurants in UK. These restaurants which are generally owned by Indians reflect the specialty of every region of India. The spread of curry beyond its home in the sub-continent is inextricably linked to the presence of the British Raj in India. Army personnel and civil servants acquired a taste for spicy food whilst in India and brought their newly found dishes home. Since then spicy Indian dishes are highly liked by the people in UK. London is a hub of Indian foods and restaurants. With the growing area of specialization and people trying new and creative things in their restaurants in London the problems have started increasing. Problems of not only external environment like increasing competition , strict food and health policies or inflation, etc but also the internal problems which relate to the marketing strategies, sourcing of raw materials or inefficient management, etc. This study will explore SCM issues with reference to market fragility and market access; purchasing power; purchasing decisions and relationships; understanding of customer needs; barriers and frustrations; and strengths and successes. This report is premised on the belief that supply chains are important for maximizing efficiency. But supply chains are far more important than that: the management of supply chains increasingly influences the nature, scale and participation in enterprise development and sustainability. In other words, supply chains are re-structuring the lines of business development in knowledge-based economies. This study will further high light the consumer perception and the Marketing mix. CHAPTER 2 Literature Review 2.0 Chapter Overview As Indian Restaurants are a part of the hospitality industry, this chapter contains the literature taken from the subject of marketing in hospitality industry. Two main theories are used to analyze the three main problems stated in the previous chapters. They are * Service Quality and Supply Chain * Promotion Policy: Advertising and Sales promotion The two theories are then analyzed in light of the problems. A relationship is developed between the industry and theories by researching the trends. These theories are then used for drawing conclusions and recommendations in further chapters. For the reader, this chapter will be the base of understanding the ongoing trends in the Indian Restaurant industry. 2.1 Introduction to Hospitality Marketing in Restaurants Nowadays marketing isnt simply another function of business rather its a philosophy, a way of thinking and a way of organizing your business and your mind. The customer is the king (Iverson, 1989). According to Kotler (2000, Ch. 1), satisfying the customer is a priority in most businesses. But all customers cannot be satisfied. There has to be a proper selection of customers which enable the restaurants to meet its objectives. In the Restaurant industry, many people confuse marketing with advertising and sales promotion. It is not uncommon to hear restaurant managers say that they do not believe in marketing, when they actually mean that they are disappointed with the impact of their advertising. In reality, selling and advertising are only two marketing functions, and often not the most important. As Kotler said in his book, Marketing for Hospitality and Tourism (1996, Chapter-1), advertising and sales are components of the promotional element of the marketing mix. Other marketing mix elements include product, price and distribution. Marketing also includes research, information systems and planning. The aim of the marketing is to make selling superfluous. The aim is to know and understand customers so well that the product or service fits them and sells itself.(Drucker,1973,p. 64-65) The only way selling and promoting will be effective is if we first define customer targets and needs and then prepare an easily accessible and available value package. The purpose of a business is to create and maintain profitable customers. Customers are attracted and retained when their need are met. Not only do they return to the same restaurants but they also talk favorably to others about their satisfaction. Customer satisfaction leading to profit is the central goal of Hospitality Marketing. (Kotler Bowen Makens, 1996, Chapter- 1) Fewer repeat customers and bad words of mouth are deeds of the manager who interprets profits above customer satisfaction. A successful manager will consider profits only as the result of running a business well, rather then its sole purpose. So in this service based industry (Indian restaurants) the entrance of corporate giants with mesmerizing marketing skills have increased the importance of marketing within the industry. Now lest see how far these Hospitality marketing stunts can save the appalling scene in the industry. 2.2 Service Quality Daryl Wyckoff has defined service quality as, â€Å"Quality is the degree of excellence intended, and the control of variability in achieving that excellence, in meeting customers requirements.† ( Wyckoff, 1984, p 81) This theorem of quality is however not accurate as experts says ‘Quality is whatever the customer says it is and the quality of a particular product or service is whatever the customer perceives it to be (Powers,2000, p 179). So the main emphasis is on the customer and perceived quality. A more professional way of looking at quality is by conceptualizing it broadly along the two critical dimensions i.e. technical quality and Interpersonal quality. Technical Quality is generally the minimum expected from a hospitality operation.(Did things go right, Was the food hot) (Powers, 1997). This dimension of quality is relatively objective in nature and is thus measurable. Interpersonal Quality is a comparatively difficult dimension (Was the waiter friendly? Did the service staff go out of their way to be helpful? Did the customer feel welcome or out of place?) As Gronroos (1980) points out â€Å"Even when an excellent solution is achieved, the firm may be unsuccessful, if the excellence in technical quality is counteracted by badly managed buyer-seller interactions.† And vice versa the charm in this world will not make up for bad food or a lost reservation. So each dimension is critical. 2.3 Concept of building customer satisfaction through quality The fundamental strategic decision to be taken by the Indian Food manufactures at the outset is to consider the service system either standardized or routine/customized. In the former, more importance is given to technical quality, operation goes by the book and little importance is paid to employees discretion. While the later gives importance to both qualities and more discretion is given to the employee. Customized system of service is recommended to the restaurants as consumers go to the restaurant that they believe offers the highest customer delivered value or customer satisfaction i.e. the difference between total customer value and total customer cost: * The customer derives value from the core products, the service delivery system and restaurants image. * The costs to the customer include money, time, energy and physic costs. Quality is made up of two components viz. technical and interpersonal. Managers must keep in mind that in the end the customer perceptions of the delivered quality are what is important. Customers assess delivered services against their expectations. If perceived service meets expectations, they view the service as good quality. If perceived service falls short of expectations, they view the service as poor. Expectations are formed by past experiences with the restaurants, word of mouth, the restaurants external communication and publicity. A widely used model of service quality is known as the five gap model. This model defines service quality as meeting customer expectations. The principle behind the formation of this model was to discover the expectation of the customer which is possibly the most critical step in delivering service quality. This model is closely linked to marketing since it is customer based. This model has five gaps, Gap 1: Consumer expectations versus Management Perception Gap 2: Management Perception versus Service Quality Specifications Gap 3: Service Quality Specifications versus Service Delivery Gap 4: Service Delivery versus External Communications Gap 5: Expected Service versus Perceived Service The detail study of this 5 gap model is out of the boundary of this research. But the question is whether this aspect can solve the issue, can it benefits the industry? The answer is discussed in Chapter 4. 2.4 Supply Chain Most Important aspect for increasing service Quality performance is Supply Chain Integration. Effective Supply Chain Management can:- * Cut Down The Total Cost Significantly. * Increase the productivity and Performance. * Improve time and labour economy. * Can differentiate Service quality. * Can provide optimum Speed and comfort in quality Service delivery. In other words it provides better economy of scale and competitive advantage. The Value Chain Source: Johnshon and Scholes, 2004 The Value Chain will be discussed in the essence of the Supply Chain Management Issues. These elements of a brand are illustrated in 1. It has long been recognized that products have meanings for consumers beyond providing mere functional utility. Symbolic consumption was recognized by Veblen (1899) in his Theory of the Leisure Class and termed conspicuous consumption. Noth (1988) quotes Karl Marx and his metaphor of â€Å"the language of commodities† in which â€Å"the linen conveys its thoughts† (p. 175) while Barthes (1964) discussed a semiotic threshold with the semiotic existing above the â€Å"utilitarian or functional aspects† of objects. Given the symbolic usage of brands it is no surprise that semiotics, as the study of signs in society, is increasingly being used in understanding consumer behavior. Initially used in facilitating understanding of the consumption behavior surrounding cultural products such as film and other works of art (Holbrook and Grayson, 1986) and fashion (Barthes, 1983), its widespread usage to interpret symbolic consumption in all aspects of consumer behavior is anticipated (Mick, 1986). The theory behind this research technique is that brand equity is built on consumers perception of the emotional benefits or brand affinity, combined with physical or Concrete benefits The performance delivered by the product or service offered. The technique attempts to evaluate each of these two aspects in detail, providing a clear understating of its importance for the category under investigation as well as for the brands in that category. During the development of this technique we identified and coded the emotional factor that repeatedly appeared in all markets in the study, allowing us to conclude that They are valid for virtually any product or service category when the subject is brand equity evaluation. These aspects can be classified into three groups: brand authority, level of identification that the user or consumer has with its positioning, and level of social approval it offers to its user or consumer. Authority might be defined by the brands heritage or long-standing reputation and leadership, by the trust or confidence it inspires to consumers, and by aspects associated to innovation or technological development as perceived by consumers. Thus all the branding theories leads to the consumers Perception. 3.2 Consumer Perceptions Of Foods Investigation and analysis of food purchase and consumption is well-documented within the discipline of consumer behavior. Studies in this area tend to stress the complexity of factors which drive food-related tastes and preferences, and some authors have proposed models which attempt to categories and integrate these factors and so offer insights into the formation of food preferences and choices. Shepherd. R, (1989) provides a review of such models, from Yudkin, J. (1956), which lists physical, social and physiological factors, to Booth and Shepherd (1988) which summarizes the processes influencing, and resulting from food acceptance, and lists factors relating to the food, the individual and the environment. However, none of these models incorporate a consideration of the role of place in food, and consumer perceptions of this attribute. It may be noted that, by their very nature, food products have a land-based geographical origin (Bà ©rard, L. and P. Marchenay 1995), which would suggest that people readily make strong associations between certain foods and geographical locations. On the other hand, the process of delocalization of the food system in the twentieth century, as described by Montanari , (1994) has weakened the traditional territorial and symbolic links between foods and places. The inference is that the concept of Indianity in foods may no longer be important or attractive to the modern food consumer, who is faced with such a wide array of exotic and international products all year round. Thus it may be that in the mind of the consumer, specific names, production methods or presentational forms of particular foods are no longer associated with the geographic areas from which they originate. An opposing view is taken by Driver, (1983) however, who describes resurgence in the interest in traditional Ind ian dishes in the UK, which perhaps reflects the symbolic importance that particular foods have in our lives and culture. These debates highlight the need for empirical investigation of peoples perceptions and understandings of Indianity in food. Linked to this debate of the perceived meaning of Indianity in foods is the concept of authenticity. If Indian foods are linked in some way to origins and tradition, it implies that producers of Indian foods are involved in providing and communicating intangible attributes of heritage, tradition and authenticity in their product offerings. These require careful management, particularly in view of authors such as MacCannell [1989], Hughes, (1995) and Urry, (1995), who, in relation primarily to tourist experiences, point out the difficulty in defining what is authentic, and in communicating this to an increasingly sophisticated and diverse audience of consumers. In relation to Indian foods, information is needed on consumer perceptions of app ropriate attributes of products, which are the most attractive and why. CHAPTER 4 METHODOLOGY A-RESEARCH PHILOSOPHY APPROACH In the previous chapters, author has outlined research aim and objectives with examining the relevant literature review. However, the successful completion of any study is heavily dependent on the choice of an appropriate research method and approach. Moreover, the appropriate research methodology provides guidance for the development and evaluation process of study. Wit the appropriate methodology the author can justify the achievement of the objective. Research process The research process adopted is based on exploratory approach, but prior to that it is necessary to highlight upon the methodological frame work. The recognized exponents in this field are Hussey Hussey (1997), Zikmund (2000), Saunders et al (1997, 2000) and others who presented different methodological framework from which researchers can conduct their research. Most of these frameworks follow certain similar central theme. The author has adapted the below-illustrated methodological framework to fulfill the research aim and objectives. This is chosen, as it supports the author research design and process, Furthermore, methodology has been designed where data is collected and interpreted. The findings and analysis with conclusions and recommendations at the end follow this. METHODOLOGY Research aim The main aim of the research is:  · To assess the major issues that determines the performance and efficiency of the Indian foods/restaurants in UK. Research objectives  · To Assess the Service quality and the Supply Chain Management.  · To Assess the consumer Perception towards Indian Foods and the relevant Marketing Mix to exploit the opportunities Research Philosophy Easterby-Smith et al (1993) states three reasons why it is useful to state the research philosophy about proposed research before collecting data: * To clarify the research design-the method by which data is collected and analyzed-taking a holistic view of overall configuration. * To help recognize which designs will work and which will not * To help identify and create research design to adopt research approach according to the required research aim and objectives. There are two main types of research philosophies in existing literature. They are Positivism and Phenomenological. â€Å"They are different, if not mutually exclusive, views about the way in which knowledge is developed and judged as being acceptable. They have an important part to play in business and management research†. (Saunders et al, 2005, p 83) The positivistic philosophy which â€Å"seeks the facts or causes of social phenomena†(Hussey Hussey,1998) is more objective, analytical and structured and the researcher is independent of the subject. (Remenyi et al., 1998:33). In addition, the quantitative data should be collected and statistical analyzed when test the certain theories.(Saunders et al, 2005, Hussey Hussey,1998) On the other hand phenomenological philosophy which â€Å"understanding human behavior from the participants own frame of reference† (Hussey Hussey, 1998) is more subjective and the researcher is dependent on their mind. Qualitative method can be used such as a case study. It is important that which philosophy is better for my project. Saunders et al. (2005) state that no philosophy is better than others so choosing philosophy depends on the research question. Having considered the aims of this research project, I will choose phenomenological philosophy because this research question is â€Å"How the Supply Chain helps the Indian Food Industry in UK in achieving efficiency and the significance of Consumer perception to the marketing mix†. The research will be qualitative. In order to answer the research question, I would do case study on Chinese and UK textile and clothing firms and collect data by using interviews. Research Approach Inductive or Deductive Research Undoubtedly the research approach is very important for the project. There are two research approaches, which is the deductive approach and the inductive approach. As mentioned in Saunders et al (2000), the major differences between the deductive and inductive approaches to research are as follows: Deduction emphasis Induction emphasis Scientific principles Gaming an understanding of the meaning humans attach to events The need to explain cause and effect relationship between variables A close understanding of the research context The collection of quantitative data The collection of qualitative data The application of controls to ensure clarity of definition and highly structured A more flexible structure to permit changes of research emphasis as the research progress Researchers independence of what is being researched A realization that the researchers is a part of research progress The necessity to select sample of sufficient size in order to generalize conclusion Less concerned with the need to generalize Deductive approach aims to develop a theory and or hypothesis and design a research strategy to test it. Deductive approach is a rigid methodology, which not permits alternative explanation. It emphasizes on scientific principles and moving from theory to data. It is a highly structured approach and need more operationalisation of concepts to ensure definition. Oppositely inductive approach is which the researcher would collect data and develop a theory as a result of data analysis. It is an alternative approach and theory building followed data collection. In addition, it is the better way to study the small sample because of concerning with the context in which the events are taking place. (Saunders et al, 2005, p 85) Easterby-Smith et al. (2004) state that if the researcher have interested in understanding why something happening the inductive approach is more appropriate. Having considered the aims of this research project, it seems that inductive approach is more suitable. First ly, according to Saunders et al (2005), inductive approach is closely related to phenomenology. Secondly, although there are many author contributed to theories about international branding but not specifi

Starving For Perfection Essay -- essays research papers fc

Starving for Acceptance In today’s society, where physical characteristics are used to measure beauty and success, people are willing to push their bodies to extremes to achieve physical perfection. As an overweight woman, I may be considered a failure of society’s beauty test. However, my high self-esteem and acceptance of my body allows me to not be disturbed by what, to some, may seem as a sign of failure. Unfortunately, there are people whose desire to be accepted by society causes them to develop eating disorders. The two most common are called anorexia and bulimia (WebMD.Com Eating 1). The Anorexia Nervosa and Related Eating Disorders, association (ANRED), states â€Å"Anorexia and bulimia affect primarily people in their teens and twenties, but clinicians report both disorders in children as young as six and individuals as old as seventy-six† (ANRED Statistics 1). Anorexia and bulimia are both serious eating disorders with differences and similarities in their symptoms, diagnosis , causes, treatments and prognosis. Although anorexia and bulimia share many of the same symptoms, they also have many differences. â€Å"About half of people with anorexia also have symptoms of bulimia† (MayoClinic.Com 2). According to the American Anorexia Bulimia Association (AABA), some symptoms of anorexia are: excessive exercising, depression, weakness, exhaustion, constipation, and loss of menstrual period in women (AABA Anorexia 1). They also state that bulimics suffer from those symptoms as well. (AABA Bulimia 1). Although there are similarities, each disorder has its own unique characteristics. A major symptom of bulimia is binging and purging. Bulimics practice binging, eating large amounts of food at one time, and purging, causing themselves to vomit, or defecate, in an attempt to prevent weight gain (Reyes 1). Anorexics, however, restrict their diets and starve themselves in attempt to stay thin and if possible, lose more weight (â€Å"Anorexia Nervosa† 1) Like any other illness, eating disorders need to be diagnosed by a health care professional. People with eating disorders may also have psychological problems (WebMD.Com Eating 1). Because of this, medical and mental healthcare workers are able to diagnose both disorders (ANRED Treatment 3). The Mayo Clinic states that race, age, and social status of patients are also factors that affect the diagnosis of eating disorders: ... ...  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   â€Å"Bulimia Nervosa.† The Gale Encyclopedia of Medicine. Ed. D. Olendorf, C. Jeryan, and K. Boyden. 1999. 2 Jun. 2001. . Johnson, Michael MD. â€Å"Anorexia Nervosa.† DiscoveryHealth.Com. 4 Feb. 2000. 2 Jun. 2001. . MayoClinic.Com. Eating disorders: Widespread and difficult to treat. 17 Nov. 2000. 2 Jun. 2001. . Reyes, Ann Ph.D. â€Å"Bulimia.† DiscoveryHealth.Com. 12 Dec 1999. 2 Jun. 2001. . Rush, Colleen. â€Å"A Weighty Issue: Men with Eating Disorders.† Dr.Drew.com Healthbriefs. 2001. 2 Jun. 2001. . WebMd.Com. Eating Disorders. 2 Jun. 2001 . WebMd.Com. What Causes Eating Disorders? March 1999. 2 Jun. 2001. .

Cathers Death Comes for the Archbishop - A Narrative :: Cather Death Comes for the Archbishop

Cather's Death Comes for the Archbishop - A Narrative As I was gathering information on the World Wide Web for my discussion for class, I encountered snippets of the debate as to the classification of Cather's Death Comes for the Archbishop. Having "thumbed through" a few arguments and some reader responses to her books and having read the work, I have come to a safe conclusion: If Cather would like her book remembered as a narrative, then we should respect her wishes and let it lie at that. The reason? It's not a novel. At least not a good one. Cather can write and what she did in DCA proves her talent. Her descriptions are intriguing and she can paint a wonderful landscape with words that any reader can feel completely encompassed in. Her characters are solid; you love them or hate them and you have a number of reasons to defend your position. All the bits and pieces of DCA are sound. No, the problem is not with her technical style so much as her overall composition. There's no plot. What Cather has essentially given us is a collection of anecdotes about a couple of Catholic priests spreading religion in newly acquired plots of American soil. It's true that by the end of the book, the stories ebb themselves together and remarkably even make a strong impression, however, the last quarter of a book is not the strongest locus to begin a plot. The reader would like a reason or even a clue or mild suggestion as to what the book is going to be about by the time he is half way through it. I was pretty sure it had something to do with those mules as they seemed to work themselves back into the story a number of times. (I was quite positive of this when the one time Father Latour decided not to take his pearl-colored mule on an emergency trip and instead opted for the larger army mule, it died in the snowstorm, thus saving noble Angelica.) Alas, it wasn't about the mules. One loose definition of a narrative is simply the telling of a series of events.

India as a Land of Infinite Variety Essay

â€Å"So far as I am able to judge, nothing has been left undone, either by man or nature, to make India the most extraordinary country that the sun visits on his rounds. Nothing seems to have been forgotten, nothing overlooked. India is the cradle of the human race, the birthplace of human speech, the mother of history, the grandmother of legend, and the great grandmother of tradition.† Mark Twain, the writer of this quotation, was obviously impressed by the subcontinent. Travel agents say it’s nearly impossible not to be impressed, astonished and amazed by India—all within the first hour off the plane—for this nation is blessed with sacred sites and ancient ruins, each with a mesmerizing story to tell, creating a treasure-filled world of travel opportunities. Towering Mountains, Vast Deserts and Lush Rainforests Nestled between Pakistan, China and Nepal, India is bordered in the north by the world’s highest mountain chain, while further south, tropical rain forests mingle with windswept deserts. To complete the geographic smorgasbord, palm-fringed beaches trim the peninsula like ribbon on a huge Christmas gift. The only thing missing is a glacier, but no one seems to mind. Visitors and locals alike do not complain about India’s astonishing cultural diversity either, for the nation boasts an inspired, imaginative burst of religions and cultures, races and tongues, resulting from 5,000 years of history. India’s long, historical significance and great natural wealth have lured a long succession of foreign influences, traders and craftsmen, each having left their distinctive imprint on the country. Whether you come to rejuvenate spiritually, relax on the countless beaches or live like a queen in the land of princes, India’s amazing diversity offers everything you could ever want in a holiday. With so much to choose from, it’s wise to enlist the aid of a trusted travel agent. Paragons of advice, travel agents suggest that, because of India’s size and diversity, it’s best to focus your journey around a particular tour or theme. This allows you to experience in depth one tantalizing aspect of the country while still enjoying the variety that makes India a top travel destination. The Golden Triangle: New Delhi, Agra, Jaipur Of India’s many tours, the Golden Triangle is one of the most popular, for the three cities that form the triangle—New Delhi, Agra and Jaipur—feature the images that epitomize India. Inside this triangle you’ll see a panorama of majestic architectural creations that feed the area’s rich traditions, like the symphony of marble that is the Taj Mahal (arguably the world’s most perfect structure), the imperial elegance of New Delhi and the desert city of Jaipur. | Taj Mahal| Jaipur is the capital of Rajasthan, one of the largest of India’s 28 states and host to the exotic Desert Adventure tour. Rajasthan is known as the Land of Kings, where sumptuous palaces dot the desert landscape and battle-scarred fortresses stand tall atop hills like sentinels. You’ll begin your adventure at Jodhpur, an ancient stronghold on the edge of the Thar Desert, before traveling along trade routes to the unforgettable golden fortress at Jaisalmer and beyond. Beyond India’s present-day heritage is a past steeped in spiritual lore, enlightening travelers who tour the Buddhist Circuit. Walk in the footsteps of Siddhartha Gautama—the gentle sage who became the Buddha—and sit beneath the Holy Bodhi tree at Bodhgaya, under which he gained enlightenment in 528 BC. Visit Sarnath, where the Buddha gave the world his first sermon, and Kushinagar, the site of his death. This tour is a spiritual journey that will stay with you for a lifetime. ‘Th e Land of Coconuts’ Another Indian journey that will surely stick with you for a lifetime is a cruise through the Backwaters of Kerala. Kerala, on the southwestern tip of the peninsula, is called the land of coconuts, where palm trees shade nearly the entire state from the tropical sun. All along its coast, exotic backwaters, canals, lagoons and inlets create an intricate maze stretching nearly 1,200 miles throughout the land. Traveling by boat along the emerald-tinted backwaters is a magical experience. Any trip you make to incredible India will be a magical experience, especially if you book your journey through your friendly, neighborhood travel agent. Travel agents can combine any of the above tours or extend them to include exciting nights in bustling cities like Calcutta, New Delhi and Mumbai (Bombay). They can send you along other fabulous tours of India, to the Temple Trail of the south, across the Seven Sisters of the northeast or through the jungles that inspired Kipling in the Heart of Heritage. Always warm and inviting, India is a land of timeless beauty with 5,000 years of life under its ornate belt.Contact a trusted travel agent today and start exploring the infinite variety of this magical land.

Cultural Differences Paper

Many people throughout the world indentify themselves by their cultural background. It is common knowledge that there are many different cultures throughout the world. Each culture has its similarities and differences. Every individual has multiple identities Race, ethnic, gender, national, regional, organizational, personal, cyber/fantasy—that act in concert. The importance of any single identity is a result of the situation. As the context varies, you may choose to emphasize one or more of your identities. A conceptual inquiry into race or gender would seek an articulation of our concepts of race or gender (Riley 1988). For outside a rather narrow segment of the academic world, the term ‘gender’ has come to function as the police way to talk about the sexes. And one thing people feel pretty confident about is their knowledge of the difference between males and females. The situation is similar, if not worse, with respect to race. The self-evidence of racial distinctions in everyday American life is at striking odds with the uncertainty about the category of race. Is it useful to begin by reflecting on the questions: â€Å"What is gender? †, â€Å"What is race? † and related questions such as: â€Å"What is it to be a man or a woman? â€Å"What is it to be White? African American, or Latino? In this paper, we analyze the multicultural concepts of racial identity and gender identity and point out their significance in understanding cultural differences. Gender Identity Gender is a set of characteristics distinguishing between male and female, particularly in the cases of men and women. Depending on the context, the discriminating characteristics vary from sex to social role to gender identity. Gender being male or female is a basic element that helps make up and individual’s personality and sense o self. Gender identity disorder is a condition in which a male or female feels a strong identification with the opposite sex (Bussey K, Braunda 1999). A person with this disorder often experiences great discomfort regarding his or her actual anatomic gender. People with gender identity disorder may act and present themselves as members of the opposite sex and may express a desire to alter their bodies. The disorder affects an individual's self-image, and can impact the person's mannerisms, behavior, and dress. Individuals who are committed to altering their physical appearance through cosmetics, hormones and, in some cases, surgery are known as transsexuals A person with a gender identity is a person who strongly identifies with the other sex. The individual may identify with the opposite sex to the point of believing that he/she is, in fact, a member of the other sex who is trapped in the wrong body. This causes that person to experience serious discomfort with his/her own biological sex orientation. The gender identity disorder causes problems for this person in school, work or social settings. This disorder is different from transvestism or transvestic fetishism where cross-dressing occurs for sexual pleasure, but the transvestite does not identify with the other sex (Ruble DN 1994) Racial Identity Racial identity is which racial society a person mostly identifies with. However, in today’s world many people have two or more racial identities that make it more difficult for them to grasp and understand the cultural traditions and beliefs. On of the most prominent influences in America is President Barack Obama. As the Unites States first black president has taken office, a new report about race suggests it is a changeable marker of social status rather that a fixed characteristic of one’s birth. Jayson, 2008) Although this presidency will change history forever, President Obama will not be remember for the works that he does in office but for his ethical identity which has been in question since he has taken office. Multicultural, race and society have tremendous ethical influences on our lives, values and experiences. These can also provide a guideline for how we interact with one another on a daily bases. A person can account for suspicion and hat red among people of the same race when it comes to loyalty, affiliation and rigid adherence to stereotypical behavior as well as being the source of comradery and lasting unions. Through racial socialization, individuals are imbued with messages that determine the appropriateness and inappropriateness of their roles as racial being. (Carter, 1995) Racial identity can be one of the most important factors of a human life because it can determine how they live, love, and survive. Conclusion Begin your paper here. Double space the entire document. Be sure to indent the first line of each paragraph between five and seven spaces by pressing the Tab key one time on the keyboard. Happy writing!

CPA REPORT Essay

CPA Report The manager of a large organization has asked the CPA to provide information to outside CPAs examining a subsidiary that has been set up as a corporation. As a part of their review, the outside CPAs want to be provided with the several explanations. The CPAs want to know the methodology used to determine deferred taxes and the procedures for reporting accounting changes and error corrections. The CPAs also want to know the rationale behind establishing the subsidiary as a corporation. Methodology Used to Determine Deferred Taxes The methodology used to determine deferred taxes deals with the basic principles of accounting for income taxes. According to FASB (2013), â€Å"The following basic principles are applied in accounting for income taxes: A current of deferred tax liability or asset is recognized for the current or deferred tax consequences of all events that have been recognized in the financial statements The current of deferred tax consequences of an event are measured by applying the provisions of enacted tax laws to determine the amount of taxes payable or refundable currently or in future years The tax consequences of earning income or incurring losses or expenses in future years or the future enactment of a change in tax laws or rates are not anticipated for purposes of recognition and measurement of a deferred tax liability or asset† (Summary of Statement No. 96). Procedures for Reporting Accounting Changes and Error Corrections SFAS 154 addresses procedures for reporting accounting changes and error corrections. This statement 154 calls for retrospective application for voluntary changes in accounting principles. Through retrospective application, a change in accounting principle is treated by restating comparative financial statements to reflect the new method as though it had  been applied all along. Thus, the company should show any cumulative effect as a retrospective application and an adjustment to the opening retained earnings balance. SFAS also requires retrospective application to be presented with respect to direct effects and related income tax effects of a change in principle. Indirect effects should be reflected in the period of the accounting change (FASB, 2013). Corrections of errors from prior periods are recorded as adjustments to the beginning balance of retained earnings in the current period. The nature of the error should be disclosed as well as the effect on the current and prior periods presented. If an error affects the current or prior periods presented or is expected to affect subsequent periods, the entity must disclose that comparative information has been restated, the effect of the correction by line-item and per-share amounts for all periods presented, and the amount of the adjustment to opening retained earnings (FASB, 2013). Rationale behind Establishing the Subsidiary as a Corporation There several reasons behind establishing a subsidiary as a corporation. One reason is that a corporation maintains a capital stock account, additional paid-in capital accounts, and a retained earnings account. â€Å"Net income or loss becomes part of retained earnings, and dividends are always paid equally to all shareholders of a particular class of stock† (Bline, Fischer, & Skekel, 2004, Chapter 7). Corporations are also able to reacquire some of its own equity interest in the form of treasury stock. Other advantages of establishing a subsidiary as a corporation are Limited Liability. When it comes to taking responsibility for business debts and actions of a corporation, shareholders’ personal assets are protected. Shareholders can generally only be held accountable for their investment in stock of the company. Ability to Generate Capital. Corporations have an advantage when it comes to raising capital for their business – the ability to raise funds through the sale of stock. Corporate Tax Treatment. Corporations file taxes separately from their owners. Owners of a corporation only pay taxes on corporate profits paid to them in the form of salaries, bonuses, and dividends, but any additional profits are awarded a corporate tax rate, which is usually lower than a personal income tax rate.  Attractive to Potential Employees. Corporations are generally able to attract and hire high-quality and motivated employees because they offer competitive benefits and the potential for partial ownership through stock options (U.S. Small Business Administration, 2013). MEMORANDUM TO: Manager FROM: CPA DATE: September 30, 2013 SUBJECT: Professional responsibilities as a CPA In response to the request for more information, the following is a summary of the professional responsibilities of a CPA. This memo will also cover the differences between a review and an audit. CPAs perform an essential role in society, and they are responsible to all those who use their professional services. CPAs have a continuing responsibility to improve the art of accounting, maintain the public’s confidence, and carry out the profession’s special responsibilities for self-governance (The CPA Journal, 2004). CPAs must adhere to the AICPA Code of Professional Conduct, which sets forth certain standards of professional conduct. AICPA members are bound by the AICPA Code of Professional Conduct. Rule 201 requires that members provide professional services with competency (AICPA, 2013). According to AICPA (2013), â€Å"In the delivery of personal financial planning services, a member shall adhere to the following Principles of Professional Conduct. ET Section 52 – Article I – Responsibilities In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgments in all their activities. Section ET 53 – Article II – The Public Interest Members should accept the obligation to act in a way that will serve the public interest, honor the public trust and demonstrate commitment to professionalism. Section ET 54 – Article III – Integrity To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity. Section ET 55 – Article IV – Objectivity and Independence A member should maintain objectivity and be free of conflicts of interest in discharging professional responsibilities. A member in public practice should be independent in fact and appearance when providing auditing and other attestation services. Section ET 56 – Article V – Due Care A member should observe the profession’s technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member’s ability† (Professional Responsibilities). Review The purpose of a review is to provide limited assurance that financial statements do not have any known errors or departures from the accounting rules found in GAAP. There is usually no testing of information in the financial statements beyond inquiry and analytical review. The CPA will not obtain an understanding of the internal control system or address how the organization is addressing the risk of fraud in the financial statements (Ulvog, 2006). A review involves the CPA performing procedures that will provide a reasonable basis for obtaining limited assurance that there are no material modifications that should be made to the financial statements for them to be in conformity with the applicable financial reporting framework. A review does not contemplate obtaining an understanding of the entity’s internal control; assessing fraud risk; testing accounting records; or other  procedures ordinarily performed in an audit (Barfield, Murphy, Shank & Smith LLC, 2013). Audit The purpose of an audit is to provide reasonable assurance that financial statements are fairly presented in accordance with GAAP. In an audit, the CPA will gain an understanding of internal controls, evaluate the risk of major fraud, test the places where there is a significant risk of major fraud, and perform testing where necessary for the significant components of the financial statements (Ulvog, 2006). The auditor is required to corroborate the amounts and disclosures included in the financial statements by obtaining audit evidence through inquiry, physical inspection, observation, third-party confirmations, examination, analytical procedures, and other procedures (Barfield, Murphy, Shank & Smith LLC, 2013). An audit provides more assurance to a reader of the financial statements than a review. References AICPA. (2013). Retrieved from http://www.aicpa.org/INTERESTAREAS/PERSONALFINANCIALPLANNING/RESOURCES/PRACTICECENTER/PROFESSIONALRESPONSIBILITIES/Pages/ProfessionalResponsibilities.aspx Barfield, Murphy, Shank & Smith LLC. (2013). Retrieved from http://www.bmss.com/news-story.php?cn=172 Bline, D., Fischer, M., & Skekel, T. (2004). Advanced Accounting. Retrieved from The University of Phoenix eBook Collection database FASB. (2013). Retrieved from http://www.fasb.org/summary/stsum96.shtml The CPA Journal. (2004). Retrieved from http://www.nysscpa.org/cpajournal/2004/104/text/p80.htm Ulvog, J.L. (2006). Ulvog CPA. Retrieved from http://ulvogcpa.com/Audit_or_Review.html U.S. Small Business Administration. (2013). Retrieved from http://www.sba.gov/content/corporation