Be Yourself Essay

Good morning to the honorable judges, teachers and friends. Today I am going to deliver a speech about â€Å" Be Yourself†. Firstly, find yourself. You can’t be yourself if you do not understand, and accept yourself first. Stop caring about how people perceive you. The fact is, it really doesn’t matter. It’s impossible to be yourself when you’re caught up in wondering â€Å"Do they think I’m funny? Does she think I’m short? Do they think I’m stupid?† To be yourself, you’ve got to let go of these concerns and just let your behavior flow, with only your consideration of others as a filter—not their consideration of you. Beside that, Be honest and open. What have you got to hide? You’re an imperfect, growing, learning human being. If you feel ashamed or insecure about any aspect of yourself—and you feel you have to hide those parts of you, whether physically or emotionally—then you have to come to terms with that and learn to convert . Relax. and stop worrying about the worst that could happen, especially in social situations. So what if you fall flat on your face? Or get spinach stuck in your teeth? Learn to laugh at yourself both when it happens and afterwards. Turn it into a funny story that you can share with others. It lets them know that you’re not perfect and makes you feel more at ease, too. Next, Have a Productive Day. Accept that some days you’re the pigeon, and that some days, you’re the statue. People might raise eyebrows and even make fun, but as long as you can shrug and say â€Å"Hey, that’s just me† and leave it at that, people will ultimately respect you for it, and you’ll respect yourself. Lastly, believe in who you are. If you’re always working to be someone you’re not, you’ll never be a happy person. Be yourself and show the world you’re proud the way you are! Yea and don’t forget that being yourself and honesty is the best policy! 2010 English speech

COMPUTERIZED SYSTEM Essay

Systems techniques are tools used in the analysis, design, and documentation of system and subsystem relationships. They are largely graphical (pictorial) in nature.  Systems techniques are used by accountants who do systems work. Documentation includes the following types of tools: Narratives (written descriptions) Flowcharts Diagrams Other written material For this subject, we only need to discuss two (2) of the most common documentation tools: Data flow diagrams Graphical descriptions of the sources and destinations of data. They show: Where data comes from How it flows The processes performed on it Where it goes Include three types: Document flowcharts describe the flow of documents and information between departments or units. System flowcharts describe the relationship between inputs, processing, and outputs for a system. Program flowcharts describe the sequence of logical operations performed in a computer program DATA FLOW DIAGRAMS A data flow diagram (DFD) graphically describes the flow of data within an organization. It is used to: Document existing systems Plan and design new systems There is no black-and-white approach to developing a DFD. Data sources and destinations Appear as squares Represent organizations or individuals that send or receive data used or produced by the system An item can be both a source and a destination Data flows Appear as arrows Represent the flow of data between sources and destinations, processes, and data stores As you probably surmised(GUESS) from the previous slides, if a data flow is two-way, use a bi-directional arrow.If two data elements flow together, then the use of one data flow line is appropriate.

Rotation Essay Example | Topics and Well Written Essays - 250 words

Rotation - Essay Example In this respect, we learned the important aspects as students when looking through the x-ray. We usually looked for small cavity or calculus, but we needed to look at the big picture because the lesion could happen around in the oral tissue might be missed. Essentially, this lesson will be useful in my next evaluation of an x-ray patient. Moreover, interpretation of the lesion is essential in accurate documentation that others can understand. In this case, we have to describe correctly the interpretation of trauma, pulpal lesions, and periapiacal lesions as viewed on a dental image. The main lesson here was not to interpret the kind of lesion because the doctor already has a license. Besides, we went to the second floor to have hands on experience on digital panoramic and cephalometric imaging systems. She explained the most significant part about the panoramic in the sense that it had no film involved. The technique was to have a good x-ray on the patient and therefore previous rest was necessary for it to be correct. The patients must bite on the notch of the bite-block then before placing their tongues against the roof of the mouth. In addition, light must be positioned at the mid sagittal plane and perpendicular to the mid nose and the second light angle position at the canine. I was able to take two x-rays on the patients and in the process, noticed that the rotation was a great improvement on my knowledge and clinical skills. In this regard, I look forward to the next

Using the Enron and Northern Rock case studies and with reference to Essay

Using the Enron and Northern Rock case studies and with reference to the accounting, legal and regulatory issues arising in both cases compare and contrast their routes to failure - Essay Example However, according to The Forbes, lack of transparency was the most important reason in comparison to the reckless financial engineering, risk taking, and lending (Denning, 2013). This paper aims to review the two renowned corporate failures including Enron and Northern Rock. The comparison and contrast of the two corporation failures are produced with respect to financial engineering, the role of regulatory bodies, and corporate governance. Enron was established in 1985 as a merger of Houston Natural Gas and InterNorth. The offerings of the company included marketing of electricity and natural gas. The company also offers to the delivery of energy along with other physical commodities to the world. The financial department of the company was offering services for the financial and risk management to a diverse set of customers across the globe (CNN, 2014). The accelerated success of the company in different services made Enron as one of most innovative companies of the world (Moncarz, 2006). Enron operated on two fronts. Firstly, it had footings in almost all aspects of the energy supply chain. This used to provide the company with complete information about the production to distribution aspects. On the other hand, the business had complete information about the order flow. This dual side business marked the real competitive advantage for Enron (Moncarz, 2006). The ability of Enron in managing the risk that initially brought success to the company, however this also became the reason of the demise of the company (Chatterjee, 2003). There were different reasons for the demise of Enron. Some of the most important reasons include; the corporate culture of innovation in operational, financial, and accounting disciplines and exploiting opportunities mainly from deregulated markets for success. It can be analysed as the company introduced special purpose entities to hide mounting debt to equity ratio from stakeholder. This was one of the major reasons for the

A Day in the Life of Ivan Denisovitch Essay Example | Topics and Well Written Essays - 1000 words

A Day in the Life of Ivan Denisovitch - Essay Example This political novel first appears in 1962 in the Soviet literary magazine Novy Mir which originally purposed to be modeled like the pre-Soviet magazine Mir Bozhy. However, it goes beyond that by publishing controversial issues on Soviet history in order to expose the cruel and brutal realities which have not been publicly unheard. A Day in the Life of Ivan Denisovitch becomes controversial because it marks the first mention of forced collectivization of farms and existence of labor camps.The political novel describes in full detail a day in the life of a prisoner named Ivan Denisovitch in one of the Soviet labor camps. Set in a cold winter morning in 1951, the novel opens with the main character waking up sick. Because he "hadn't feel right since the night before" (6), he decides to rise past the wake-up call thinking that the kindly guard is on duty. However, as a different guard is making the rounds, he is punished to clean the guardhouse after which he hurriedly went to the mess hall to have his breakfast. Noting that he should be excused to work because of his illness, he presented himself to the dispensary who concluded that his fever is not high enough for him to be excused.The next portions of the novel provide a description of Ivan's squad, the relationship among the prisoners, and the cruelty that they go through. Every morning and afternoon, each of the prisoners needs to undergo body checks and body count where they need to undress in the freezing cold in order to ensure that they do not possess any prohibited things. Their work is in a construction site where the work condition is hardly bearable. In the coldness of the winter, the mortar utilized in bricklaying readily freezes if not applied fast enough (180). Even in their hard labor, the prisoners suffer from the limited supplies of food (88-89). Ivan tries to survive by outsmarting the people in the kitchen to get a second serving and hiding things which he can exchange for food at a later time . A notable character in the story is Tsezar who is not required to render manual labor because of his intellect but is confined in the office. Ivan works for him late in the afternoon in exchange for food which is send by Tsezar's family. At the end of the day, Ivan prays and thanks the Lord for granting him good things during the day amidst the torture and cruelty that he suffers throughout it: "Thanks be to Thee, O God, another day over!(560)" The prisoner appreciates the simple things which he considers good fortune in a brutal labor camp. After reading the novel, I believe that the author has been very effective in communicating his main ideas and issues to his audience. His experience in one of these labor camps, together with the pain it might have caused him is clearly portrayed in every chapter. His illustration of the characters and their individual feelings is evidenced to have been a description of his internal emotions. Reading the novel can be likened to experiencing cruelty in the labor camps first hand because of the specific and vivid details he included. Amidst from the cruel workplace, people in the camp doesn't seem to care. Shokuv laments "Can a man who's warm understand one who's freezing" (124). I believe that the significance of the literary piece should not be only gauged in the artistry of the writer but more importantly, its impact to its readers. During the first time of its publication, A Day in the Life of Ivan Denisovich has stirred interest among Russia because of the controversy it unveils. A student in this modern world, I can attest the significance of this novel which goes beyond acquainting me to the Soviet history

Madonnas Of Echo Park Essay Example | Topics and Well Written Essays - 500 words

Madonnas Of Echo Park - Essay Example There is one specific scene in the novel about how couple of girls and their mothers went to a place called El Guanaco, a Mercado in Echo Park. This scene is related to the title of the book â€Å"Madonnas of Echo Park† because El Guanaco Madonna’s preference site where she shot her video. From this scene, we can point out many arguments on identity Americanization and pop culture. The novel can also assume the title Amexicans since it illustrates the Mexican immigrants. However, â€Å"The Madonnas Of Echo Park† would be a better title because it shows the creativity and theme of the novel. The title Amexicans only gives the reader the idea of Mexican immigrants, but Madonnas Of Echo Park gives the reader the idea of losing identity and becoming part of American and how pop culture plays a big role. Americanization has made miscommunication between the main character Aurora and her mother Felicia. Since Aurora has become completely Americanized, her mother Felicia is forced to use English as a form of communication something that she is not used to. â€Å" Sientate delante de tu madre, por favor,’ right next to Alma, so she would be the same height as the rest of the girls... ‘I don’t want to, ‘ she said in English† (Skyhorse 48). This quote illustrates the story’s theme of Americanization. Aurora has become completely American, hence her English response. This does not mean that she cannot speak her native language Spanish but it is because of the American influence. Aurora has lost her identity and became American to achieve the American dream. Even though, the title â€Å"Amexicans† describes the races and the transition of Mexicans becoming Americanized to achieve American dream. The idea of this title would be how Mexicans liv e in their lives in the United States. Yet it does not give the readers the main theme of the novel, which is not the races, but the Americanization. Every character in the novel is

Book Review Essay Example | Topics and Well Written Essays - 750 words - 14

Book Review - Essay Example Additionally, it explains the social and cultural phenomena in relations to creativity philosophizing and critical thinking. The expands on the sharp insights, individuals wittiness and most importantly advice on personal development. Both the writer and the readers of this literary work overly must have critical thinking in relating to the whole concepts of the book. Example of critical ideas from this book is, â€Å"selling out is harder than it looks† (MacLeod 130)†. This implies that a dilution of your products marketing procedures will definitely make people like it well. Through this line of the book, critical commercial markets are competitive, and it is only through provision of outstanding products to the markets that will capture the attention of consumers. The book views life in a different dimension and the writer tends to believe that nobody abruptly discovers things, but things are made slowly in pain. This pain involved in the struggle for success is not physical thus; the writer blends his work with a bit of philosophical wise sayings. The writer believes in self-image of an i ndividual as the secret behind their successes. Each and everybody’s plans according to Hugh, should solely depend on them and not being discovered by the economically stable people or the ‘big shots’ as he puts it. Most people, in order to make it in life, always depend on others. Individually, you can easily make it in life. For instance, Hugh argues that avoiding a crowd ensures a uniquely and self-made struggling by different individuals. Doing the same thing as a crowd of 250000 people is definitely being lost in hopes thus looking forward to a miracle to happen (Macleod 137). Hugh believes that in the modern contemporary world, both socially and culturally miracles do not happen. Making it in life, therefore, is dependent solely on handwork and determination, albeit personal developments. Creative ideas, no

Managerial Decision making essay 6 Example | Topics and Well Written Essays - 1250 words

Managerial Decision making 6 - Essay Example Despite the enormous pressures through sanctions and other measures by the US and its allies, Iran has held ground that it will not stop its nuclear programs. After many rounds of negotiations, it is clear that the US cannot achieve its goal of convincing Iran to stop its nuclear programs and hence this stalemate will have to be addressed by approaching the negotiation table using other approaches. In a stalemate negotiation, the issues of concern must shift from hard-line positions to new ones, which will ensure that the fears of each group are met and addressed. In this case, the solution shifts from a competitive approach where each group wants to win, to a new approach where each group wins, that is, a win-win solution (Bazerman & Moore, 2009). In these negotiations, the issues always boil down to US wanting to reduce Iran’s nuclear infrastructure and Iran seeking to maintain them, which leads to a stalemate at the end. In such a negotiation, it is important to identify th e issues of agreement between the two parties, then the issues of contention and hence decide where to compromise and also where necessary come up with new solutions discussed together on the table. Further the two groups must now frame the agendas of the negotiations in a more promising way. Like in any negotiation, cognitive mistakes can happen in such a negotiation. Such mistakes include irrational escalation of commitment, self –serving biases, negotiator overconfidence and issues and problem framing. To avoid irrational escalation of commitment, it is important to have an external advisor, who warns the group when they start acting irrationally when in the heat of the negotiations. In addition, to self-serving biases, it is important for negotiators to listen to others and consider their motivations for their positions in the process (Foreman & Selly, 2001). Negotiator overconfidence may lead negotiators to believe that their

Assess the claim that progress has stalled in terms of raising the Essay

Assess the claim that progress has stalled in terms of raising the proportion of women in senior executive and boardroom positio - Essay Example As argued by Howard and Wellins (2008) â€Å"in all major global regions, women are more likely than men to fall off the management ladder before reaching the top† (p. 6). They explained this through the theory of ‘push’ and ‘pull’ factors which involves an array of economic, organisational, and social aspects. Push factors refer to passive or unfulfilling jobs. On the other hand, the pull factors are life situations that force women to leave their jobs like health problems, family commitments, or caring obligations (Howard & Wellins, 2008). A recent study by Schneer and Reitman looked at the effects of career preference and outcomes for women in comparison to men in managerial positions (Bilimoria, 2007, p. 21). They discovered that the effect of gender differences on the work setting for women in comparison to men with MBA degrees was more pronounced in later than earlier career phases. Numerous researchers have observed that organisations are †˜gendered’, and hence view of career plans is expected to have more unfavourable effects for females than males (Fagan et al., 2012). Thus, what is most important is possibly not the quantity of work but the quality and nature of that work, particularly for career women. Another major phenomenon that has been given much emphasis recently is the issue of whether part-time job characterises unfavourable reduced work or favourable flexible work patterns for employees, particularly women. Several researchers report that women prefer or are more contented with part-time job than men, because this work arrangement offers flexibility (Burke & Mattis, 2005). Nevertheless, stages of part-time work have detrimental effects on pay, and females are more likely than males to engage in part-time jobs. This implies that earlier assumptions that career women with children can gain from part-time work arrangement without considerable negative impact on present and future career opportunities or outcomes could be flawed, especially in early stages of career (Durbin & Tomlinson, 2010). It is possible that these kinds of interruptions are not merely cutbacks in work time, but also signify a reduction or impediment in status that is disadvantageous for the women’s future career outcomes. Some claim that the higher probability of a women engaging in part-time work compared to men occupying part-time jobs signifies the likelihood of preserving or reinforcing the inferior standing of women in society (Liff & Ward, 2001). Findings on job satisfaction show that women who are voluntarily engaged in part-time jobs usually agree to weaker job security and lower pay in return for less stress and more favourable working arrangements. Mothers are usually more likely than childless women to work part-time because it facilitates reconciliation of domestic and career obligations (Durbin & Tomlinson, 2010). Mothers in the UK, the Netherlands, Luxembourg, Germany, and Austria are s pecifically likely to engage in part-time job (Rubery, 1998, 200). According to Wirth (2004), the inadequacy of quality, inexpensive childcare compels many women with children to accept part-time work arrangements. Women, across all sectors, are currently engaged in managerial work but are less likely to occupy higher level leadership positions, suggesting that obstacles to women’s career progression are still existing. The number of women occupying senior management and board positions across the globe are few compared

History of Japanese Internment Camps Research Paper

History of Japanese Internment Camps - Research Paper Example They had to stay within one of the ten â€Å"relocation camps† just because their ethnic heritage was Japanese, because Japan had attacked the United States and because Americans were frightened. After such an intense effort to deny how Hitler was systematically obliterating the Jews, the United States did the exact same thing to Japanese Americans. Of course, they stopped short of the gas chambers, but otherwise, the Japanese internment camps were very close to Nazi concentration camps. Even before Pearl Harbor, Americans did not trust Asians, regardless of their ethnicity. In the 1882 the Chinese immigration exclusion bill became law, but most Americans did not differentiate between Asian ethnicities. Many harbored hate for anyone who looked Asian. This feeling was strongest in California perhaps because many Asians began coming to the United States around the time of the California Gold Rush in 1849, and they ended up on the West Coast, many in California. All Asians were e xploited for cheap labor, but white Americans began to see Chinese immigrants as the main competition for jobs. The 1882 law stopped the immigration of people from China, but other Asians came to the United States, and they endured the blatant racism that existed. â€Å"The experiences of Chinese immigrants foreshadowed those of Japanese immigrants, who began arriving about the same time the Chinese exclusion bill was passed. Japanese immigrants were called Issei, from the combination of the Japanese words for ‘one’ and ‘generation;’ their children, the American-born second generation, are Nisei, and the third generation are Sansei. . . .The Issei mostly came from the Japanese countryside, and they generally arrived, either in Hawaii or the mainland West Coast, with very little money. Approximately half became farmers, while others went to the coastal urban centers and worked in small commercial establishments, usually for themselves or for other Isseiâ₠¬  (Burton, Farrell, Lord, & Lord, 2001). This was the population breakdown of Japanese Americans at the time of their forced internment. Some were Issei but most were Nisei or Sansei. Many Japanese Americans were well-respected members of the community, involved in their communities and politically connected. But that did not make a difference when U.S. government officials decided to prevent any sort of internal conspiracy. â€Å"Despite many Japanese American elites’ sincere support for the American government, high-ranking federal government officials and military brass removed and interned all West Coast Japanese, basing their decision on several factors. Their considerations involved both strategic military, diplomatic, and political elements, a complex web reflected in the assigning of the removal task to the War Department, and internment to the Justice Department and the WRA. Their decision and implementation took place in stages, beginning with the impounding of a ssets, then individual removal and internment, voluntary relocation, and, finally, coerced, mass removal and internment† (Hayashi, 2004, p. 76). These â€Å"steps† to â€Å"voluntary imprisonment† mirrored the same steps that another country, Germany, took when placing another ethnic group, Jews, in their internment camps, which is ironic because that was one of the reasons the United States entered the war. Not specifically because of what was being done to the Jews, no. Previous to the bombing of Pearl Harbor, Americans

Elementary education 1833-1870 Essay Example for Free

Elementary education 1833-1870 Essay What was the role of the government in developing Elementary Education 1833-1870? 1. Why did the government play little role in education before the nineteenth century? Government played little role in education prior to the nineteenth century because of many reasons, one of them being Laissez faire. Laissez faire was the philosophy of the government that it was not their role to get involved in the lives of the people. Edward Baines wrote about the state of education in 1846 and said it is not the duty of the government to feed the peoplethese are things that the people can and ought to do themselves some thought this was the way God wanted things to be. Other felt that the fittest and richest could survive; the idea did nothing for the poor. One of the only things government was willing to get involved in was defending the country. Money was another motive why the government played little role. The government didnt want to spend money on educating the poor, they would much rather spend their money on the royal stables and the military. On Samuel Whitbreads Bill this topic was discussed It would burden the country with a most enormous expense. Not only did they not want to put money towards education but also it was going to be a very expensive project, which they thought could be done without. Samuel Whitbread argued that more education was needed and that raises money was the way forward when he stood up to the government, but the House of Lords rejected his Bill. The Class system was another thing that was preventing the government from contributing money towards education. Everyone knew his or her place in society so for the poor to read write and be educated would make them more intelligent and mess up the The Great Chain of Being; this was another name for the social structure at the time. The chain of being was written about once by a Bishop in 1720 and he said God so orders it that we always have some Poor among us from this the The great chain of being had come about. The Government simply didnt see the need for change. There were already Sunday Schools and Dame Schools available for the poor, which were supplied by the church and individuals As far as education was concerned, the government was content reading this its seems as if the government couldnt be bothered to improve if there was nothing wrong with how things were currently going. This reminds me of the old saying why fix it, if its not broken. Revolutionary ideas were also something that was considered to be a threat if the poor were to be educated. If they were taught to read then they would be able to understand and read Anti-Christian books and stories about revolutions in other countries such as France. This was also discussed in the Debate on Samuel Whitbreads Bill, It would enable them to read vicious books, and publications against Christianity religion was very strong at this time and to disrupt it could have lead to social unrest. Revolting against how they feel they stand in society would make them insolent to their superiors this was also talked about on Samuel Whitbreads Bill. Parents of poor children didnt want their children to go to school and learn, because they wanted them to work and earn money. This was the traditional way of life for the poor people and most of them were keen to stick with it. They worked on farms and in mines. However if the parents were to look at the advantages of educating their children they would see that with an education they could get better jobs and earn more money. Even though it would have taken time it still would have been the more intelligent choice, but as they were not educated themselves they never thought of it that way. 2. Why did the government become involved in developing elementary education for all during the nineteenth century? Government eventually had to become involved in developing elementary education. The increasing population meant that schools could not cope with the large amounts of pupils, so more schools were built to accommodate the demands of numbers. The large numbers of pupils also meant that more teachers were needed and to employ more teachers money was needed, so without the help and money from the government education would have gone nowhere. Not only would they have needed more teachers but also they would need bigger schools to have room for the large increase of pupils. The poor people could no longer look after themselves, so the government had to step in. They may have been struggling because the higher classes were sending their children to school so they would have had a tremendous advantage over the poor and uneducated children when they both contest for work, as they got older. A link the raising population had with the changes outside education is firstly the 1832 Great Reform Act. For the first time the large new industrial towns were able to elect MPs, most of these MPs were keen on cleaning up the towns. In the end the combined effects of the Reform Act and the cholera epidemic of 1832 made the living conditions in all towns a major political issue. An education was needed for people to be able to operate the machines. Due to these demands the scope of education was widened to include the children of more ordinary men and women. Better-educated clerks and crafts people were needed to produce better goods to increase the countries economy with trade. Better-educated workers were wanted; the future of workers education took a big step forward with the Factory Act of 1833. This Act laid down that every factory child should receive two hours schooling a day. Other countries were educating their youth and were therefore were ahead of Britain in that department, so to avoid embarrassment and keep up to date the government decided it was time to teach the younger generation. This was a very important time for the country because they realised that the children are the future and educating them would be so much better for the government. This would be because to have more educated workers in the future would mean people doing and understanding their jobs better. If countries got ahead of Britain then they would have more knowledge, to stop this the government introduced an education Bill, this was read from it If we leave our workfolk unskilled, they will become over-matched in the competition of the world by W. E Forster. More money was coming in from the countrys trade and empire. This meant that more money could and was put forward towards education for the poor. Most of the money from the trade came from the industrial revolution. This was mainly thanks to the trade that merchants did with Australia and other countries. Another thing that played a key part in the great income was the Railway industry. This was very quickly becoming a national system and brought in great loads of money. A link with more money coming in from education was that more money could be spent on defence. This was very helpful because if Britain were to go to war we would have hopefully have been well off. Poor people were given the chance to vote, but they needed some knowledge of who to vote for and why. If they knew what things they wanted from the government, then they could have a rough idea of who shares the same thoughts and ambition as them for the running of the country. They needed to know who to vote for because if that person won he would run the country, so they are voting for a very important matter. In the reform Act of 1867 most working class men were giving the chance to vote. This was very important link outside education because with educated voters the country has a better chance of a good and well presented Prime Minister.

Effect of Globalisation on Communication in Tourism Industry

Effect of Globalisation on Communication in Tourism Industry Globalisation and the Internet have changed every aspect of the tourism and leisure industry – from marketing and communication channels to booking and hospitality services. Many of the previous strategies employed by the industry no longer are effective because of these new market forces. Organisations within the tourist and leisure industry must be attuned to the shift in consumer and business trends related to where they seek information and book their travel in order to maintain or grow their businesses. Companies should also be aware of how various communication channels can be leverage to attract specific regional tourist markets. This paper examines both traditional and innovative communication channels – print, media, Internet, agencies and booking companies, and word-of-mouth – to distinguish between what is effective and non-effective now and in the near future based on specific trends that are currently influencing the industry’s evolution. As t he research found will illustrate, the effectiveness or non-effectiveness of each channel is linked to the travel stage – from planning and booking to the destination experience and journey home. Traditional communication channels within the travel industry have centred on booking agencies an shops, print media and advertising, marketing collateral, and television and radio. When it comes to the destination experience, word-of-mouth, travel kiosks, and tourist centres are other traditional channels that seem to work well.[1] These channels were – and, to a certain extent, still – able to provide brand promotion, nurture customer relationships, and offer a â€Å"value proposition.†[2] In relation to marketing efforts, traditional channels â€Å"follow a passive one-to-many communication model, whereby a company reaches current and potential customers through the broadcasting of the same message.†[3] However, in terms of today’s marketing strategies, there are a number of reasons why this channel is not effective: â€Å"uncustomised message to every consumer, wasted exposures to uninterested audiences, and ‘noise’ distraction fro m competing and conflicting messages.†[4] Additionally, traditional mass media formats of print, television and radio do not offer the new demands for interactivity, flexibility, and accessibility.[5] In terms of booking travel, these channels may still attract a certain demographic of travellers, but they mediums do not reach the potential audience that might be possible if more innovative channels were utilised. This is because of a movement related to consumer preferences from the â€Å"High Street† to the Internet.[6] In addition, these channels could also be considered ineffective based on their inability to maximise monetary resources. These channels can also be ineffective in that they do not build repeat business or encourage long-term relationships with customers because there is an inability to develop specific, customised communications. Print, television and radio tend to be more expensive while booking agencies and shops tend to produce higher overhead costs, making these more expensive than some of the newer methods of communication that rely on technology to reach more people while minimising the cost of using these channels. The traditional methods of commun ication tend to be more fragmented, reducing the level of brand recognition and equity that could be achieved through some of the more innovative channels.[7] One aspect where traditional communication channels may still be effective is with destination guides and services once travel has been booked and the trip has commenced. For example, it is estimated that 60-70 per cent of visitors to the UK will still use travel books and guides while 10-20 per cent will still seek Tourist Information Centres or related â€Å"in person† service to get their information.[8] While 25 per cent may utilise the Internet or a mobile device while others will use a combination of traditional and technology communication channels to find information about their destination while travelling,[9] traditional channels seem to be more effective during this part of the experience. There are signs, however, that indicate that technology may enable these communication channels to become more effective in addressing travellers who are seeking unique destination experiences and on-demand information. While basic information, such as specifics on major attractions, hotels, restaurants, and the like, will still be sought, there may be a need to also supply information on unique places, opening and closing times, special exhibitions, and smaller attractions.[10] As travellers become more technologically savvy, the traditional methods may no longer satisfy demand. As one study noted: For example, growth is being realised in handheld devices that â€Å"combine cell phone voice communication, Internet access and global positioning – enabling visitors ‘en route’ to a destination to access product information and make bookings; to put together itineraries; and to relate their position quickly to nearby services (theatre, restaurants, attractions, events, etc.[11] Those destination service organisations currently focused on traditional communication channels may want to start strategising on how to incorporate new channels into their offering to retain their customer base. More than other industries, tourism is an â€Å"information-intensive† industry that consists of numerous producers that need to work together to serve their clientele.[12] As such, it was one of the first industries to widely adopt[13] some of the emerging communication channels, such as the Internet, which has increased the â€Å"interactivity between consumers and suppliers.†[14] Not only does it provide an inexpensive delivery channel for information, but it also â€Å"empowers the marketing and communication functions of remote, peripheral and insular destinations as well as small and medium sized tourism enterprises which become able to communicate directly with their prospective customers and differentiate their product according to their needs.†[15] Traditional communication channels could not provide the geographic reach that a channel like the Internet has now been able to do in creating an infrastructure that enables information convergence. One niche where the Internet has been particularly effective as a channel for the tourist and leisure industry is marketing communications and advertising by creating a â€Å"narrowcast.†[16] In terms of addressability, those utilising this channel can also provide unique experiences for the consumer. Customisation of information and the ability to create unique sales propositions make newer communication channels, such as the Internet and database management, more effective than its traditional predecessors. The Internet can effectively mirror the benefits of personal selling techniques â€Å"but with much more flexibility, better memory and less cost.†[17] This need for customisation comes from the growing shift in the demographics of today and tomorrow’s traveller. As one research firm noted: â€Å"More attention will need to be given to tailoring propositions to suit the ageing population, those with more time and money to spend on leisure, the childless cou ples seeking quality time, or the emerging traveller nations of China and Central Europe.†[18] Strategies now must address â€Å"multi-generational needs, wants and desires.†[19] The introduction of mobile handsets and high-tech communication channels has helped the industry â€Å"develop and leverage customer relationships and to interact with more customers across more channels than ever before.†[20] The ability to achieve this also creates effective cross-selling opportunities that might not have been possible using traditional channels.[21] Related to these demographic trends, consumer and business demand is also now on an instantaneous cycle. Provide the information that they need or they will move onto the competition. Traditional methods cannot adapt to these lead times[22], making the Internet and real-time answers via web sites a more effective method. Online travel agents are an excellent example of just how effective the Internet is as a communication channel. As one research firm explained, â€Å"The global reach of the worldwide web brings the massive network of suppliers, such as airlines, hotels and tour operators, within the reach of millions of customers.†[23] Unlike a traditional travel agency, online channels provide 24/7 access, real-time updates, and the ability for multiple brands and travel products to be offered simultaneously for the lowest price, reducing the time that the consumer or business has to spend searching for their travel needs.[24] There is also a degree of transparency in pricin g that has never been possible.[25] No traditional communication method can deliver this type of effectiveness. Despite the effectiveness that the Internet and technology have brought to the travel industry, one aspect that illustrates the advantage of traditional methods comes down to personal service. Unfortunately, technology removes the intimacy of face-to-face communication channels. In response, many organisations utilising technology are providing telephone support so that customers still feel that connection.[26] An interesting aspect of business that is becoming a growing part of the tourist industry is environmentally based and involves Corporate Social Responsibility (CSR). This becomes especially important in new and emerging economies.[27] In looking at other aspects of the travel and leisure industry that utilise communication channels, the use of local community groups, community leaders, and media organisations[28] are two channels that work effectively to help develop a sustainable tourist trade in developing countries, such as those in Africa, Eastern Europe, and Asia. These channels can help create a tourist trade in less modernised areas through such â€Å"grassroots† tactics as â€Å"training; participatory workshops; community, group, and individual meetings; local radio; school newsletters; and local events.†[29] In these areas, more advanced channels, such as the Internet, may not be effective except for attracting travellers from Westernised cultures that rely o n this technology to find information. If the goal is to attract more foreign tourists, investment in tactics utilising this type of channel might then become an effective mechanism for a sustainable tourist and leisure industry. The Internet could then become an important way â€Å"to put local tourism micro-enterprises into direct contact with the global market of travellers.†[30] The changing levels of effectiveness in the various travel and leisure communication channels have had the greatest negative impact on smaller, niche travel agencies. They cannot compete with larger online entities that have the resources to participate in the newer, more effective channels created through technological advancements and the globalisation efforts of travel and hospitality firms. Other aspects of the travel and leisure industry can look to utilise both traditional and emerging communication channels for effective coverage and interaction with their customers by enhancing their marketing and promotional efforts while expanding the capabilities of their service offering. The tourist and leisure industry will need to continue utilising a multi-pronged approach through the power of multiple communication channels to serve all its customers. WORKS CITED Buhalis, Dimitrios. â€Å"Information Technology as a Strategic Tool for Tourism and Hospitality Management in the New Millennium.† Tourism Review, No. 2, 1996, pp. 34-36). Grenna, Lucia; Hilbruner, Roberta; Santi, Emanuele; Scuppa, Gianmarco; and Vereczi, Gabor. â€Å"Communication and Sustainable Tourism.† USAID, 2006, pp. 1-27. Kyriakidis, Alex. â€Å"Tourism, Hospitality Leisure – Executive Report.† Deloitte Touche UK, 2003, pp. 1-26. Liu, Zhenhua. â€Å"Internet Tourism Marketing: Potential and Constraints.† Hotel Online. 2000. http://www.geocities.com/luke1980nz/intermet_tourism_marketing_full.htm?20071>. Raleigh, Lori. â€Å"Top Ten Issues in the Hospitality Industry for 2007.† International Society of Hospitality Consultants. November 2006. http://www.hotel-online.com/News/PR2006_4th/Nov06_ISHC.html>. Wright, Tom. â€Å"Customer Contact Services.† VisitBritain. October 2004, pp. 1-33. Footnotes [1] Wright, â€Å"Customer Contact Services,† VisitBritain (2004), 6. [2] Kyriakidis, â€Å"Tourism, Hospitality Leisure – Executive Report.† Deloitte Touche UK (2003), 1. [3] Liu, â€Å"Internet Tourism Marketing: Potential and Constraints.† Hotel Online. (2006), 3. [4] Ibid, 3. [5] Ibid, 4-5. [6] Kyriakidis, Deloitte Touche UK, 4. [7] Ibid, 4. [8] Wright, VisitBritain, 3. [9] Ibid, 3. [10] Ibid, 8. [11] Ibid, 8. [12] Liu, Hotel Online, 7. [13] Ibid, 7. [14] Buhalis, â€Å"Information Technology as a Strategic Tool.† Tourism Review. (1996), 35. [15] Ibid, 36. [16] Liu, Hotel Online, 3. [17] Ibid, 4. [18] Kyriakidis, Deloitte Touche UK, 1. [19] Raleigh, â€Å"Top Ten Issues in the Hospitality Industry for 2007.† International Society of Hospitality Consultants. (2006), 6. [20] Kyriakidis, Deloitte Touche UK, 1. [21] Ibid, 5. [22] Ibid, 1. [23] Ibid, 4. [24] Ibid, 4. [25] Ibid, 5. [26] Ibid, 7. [27] Grenna et al. â€Å"Communication and Sustainable Tourism.† USAID (2006), 7. [28] Ibid, 7. [29] Ibid, 7. [30] Ibid, 8.

US Law Protections Against Child Laundering

US Law Protections Against Child Laundering Child Laundering: Is U.S. Law Doing Enough? Introduction The paper is an in depth examination of the issue of child laundering in the United States of America. This is done by first defining what child laundering is, how it work in the country, bringing forth some vital statistics concerning its prevalence as well as its ill-effects. Additionally, the existing laws in land that help combat child laundering as well as relevant statistics on whether the current laws have been effective or not are brought to light. Lastly, a set of recommendation are brought forth to help make the law better in addressing the problem of child laundering. Due to globalization, mainly characterized by free movement of people, goods, services and capital due to advent in technology, there are a number of benefits as well as drawbacks associated with it. Political, social, cultural, economic as well as environmental aspects of mankind have been impacted in either way. One social; ill that has been catalyzed by globalization is child laundering. By definition, child laundering has been thought of as; [The practice of illegally using children for exploitative purposes like labor, prostitution, and adoption after stealing and selling a child to adopting parents under false pretenses. The children that are trafficked in or out of a country mostly come from poor and backward families who may willingly give them over for laundering in the hope of earning money or providing a better place to the child. However, most of these children end up in neglect, abuse, and torture at the hands of their recipients] (Garrison, 2000) It is worth noting that this act also known as child trafficking is done mainly by agencies that facilitate adoption mainly against the will of the parents as well as the involved child. The offender does hide or falsify the kids details for instance controlling the origin of the child with the aim of making such children legitimate orphans (Jerome, 2001). On the same note, offenders are capable of manipulating birth certificates, intake records, or even records concerning death of parents who may be alive. Generally speaking, the phenomenon entails unlawfully attaining children by kidnapping or buying for reasons of adoption. As suggested by Zimmerman, 2005 child laundering has been associated with a number of social ill such as sexual abuse, removal of some vital body organs, child labor, illegal adoption, prostitution and slavery among others. For these reasons, governments locally and in collaboration with their international counterparts have set laws that make the act a serious crime that is punishable. Persons under the age of 18 years are deemed to be children accordance to the international law and recruit, transport, harbor and or to obtain such person to be exploited is seen as child trafficking. Although the laws of the land seem to have helped curb the problem, it is evident that there are some loopholes that need to be sealed to successfully and effectively help America address the issue of child laundering. Child laundering in United States of America It is a difficult task to succinctly establish the exact number of children being laundered which is characterized with kidnapping, stealing buying and trafficking children. in the United States of America, child laundering is mainly accomplished by the following ways or mechanism, child buying, intra-familial kidnapping, traditional kidnapping, kidnapping children place into orphanages, hostels or schools for purposes of being educated or cared for, obtaining children through false pretenses, lost children and finally taking children in payment of debts your money or your baby. The children are elated unlawfully to cities within a given country and or trafficked foreign countries (Smolin, 2005). Children, both males and females are culprits, though the reason of laundering does vary for the genders involved. Child buying involved an interconnected link that may constitute independent facilitators, directors of orphanages as well as attorney who are corrupt. They form a system that enables them buy kids from their families. An individual with skills and knowledge is at the realm of the whole scandal and recruits scouts to help him carry out his/her plans. The target here are the poorest families, money is the inducing factor (Smolin, 2006). It is estimated that person at the realm of the whole thing gets between 2,000 and 20,000 US dollars per child. Paying the family, the recruiters as well as bribing the relevant authorities obviously leaves him/her with something substantial. Kidnapping of children placed in homecare, schools or hostels has been another way of child laundering. Parents from very poor background due to financial constrain may relinquish their responsibility of housing, caring and educating their kids to an institution that provide the same. This has been used by facilitators and scouts to convinced parents to place more kids into such systems. It is sad to not that upon entering such institutions, the children are made orphans and transferred to adoptees usually without the consent of the childs parents. Smolin, 2007 held the view that child laundering has been made possible through obtaining minors through false pretense. This entails inducing parents to give custody of their children to a number of agencies. Parents are made to understand that their children are taken to have a better life and are promised they will be constantly updated about the wellbeing of their children. Financial gain from adopting persons or agencies as well as the possibilities of going to America to live there with their children makes thing easier for the perpetrators especially when the parents are naÃÆ'Â ¯ve and poor. What follows after the parents have given custody of their kids is adoption which is done through manipulation of the kids origin as well as parents whereabouts. Parents in the end loss the family contact with their kids forever. There are also cases where a family is forced to surrender the custody of their child due to inability to settle debts. This happens especially with regards to failure in settling medical bills associated with giving birth. Similarly, a woman who is poor is in debt with individuals or agencies that give loans, failure to repay makes the agency to force such women to place their kids to orphanages where the illegal adoption is then done without her consent (Zimmerman, 2005). Additionally, familial kidnapping where one parent takes away the kid from the other and place him/her in another location especially orphanages. This is usually motivated by financial gain and evading the responsibility of raising children due to lack of adequate resources. Countries where parent have to incur cost of marrying of daughter are at more risks. Traditional kidnapping of children especially from hospitals, schools homes, playing grounds, streets for sale has been on thrive as one major way of fostering child laundering. Lastly, cases involving lost children have been capitalized to enhance child laundering. It is common knowledge that once a child is established to be lost; efforts opt to be made too establish his/her family and rejoin them. However, according to Landes Posner 1978 in the wake of lust for money, such efforts are not made and involved children are deliberately given false name as well as manipulated background eventually adopted in an illegal manner wher e they may languish in sex abuse, child pornography, and child labor among others. Statistics Child laundering is deemed to be the second most serious crime in the United States only after drugs. It is the fastest growing crime globally. Globally, about 1.2 million children are stolen and illegally adopted a business that run in excess of $12 billion annually (Wuiling, 2006). Above 2.8 million children are brought to America annually, upon setting foot on U.S soils a third of these children are coerced to engage in prostitution and child pornography, these individuals are 12 years on average. It is asserted that 300,000 children in America are at risk of being exploited via commercial sex. Although foreigners are trafficked into the country, the number of American kids being laundered is much higher with close to 200,000 children of American origin being lured into commercial sex business Zimmerman et al. 2006). Statistic has it that a perpetrator of child laundering can make up to $200,000 annually from one young girl. Additionally, child pornography has been on the rise and threatens the moral stability of the country. According to FBI there has been an increase of 2500% in arrests in the last 10 years (Zhang, 2007). The concept of intercountry adopting has been hailed to create room for child laundering. Between 1990 and 2003, intercountry adoption into U.S tripled up to 21, 654 from 7,093. Table 1 Intercountry adoption to U.S Statistics. Year Intercountry adoption to U.S 2003 21,654 2004 22,990 2005 22,734 2006 20,680 2007 19,609 2008 17,475 2009 12,753 2010 2012 Projected to be Source; Smolin, D. (2010). Child Laundering and the Hague Convention on Intercountry Adoption. The Future and Past of Intercountry Adoption. Retrieved on 15 March 2011 from https://litigation-essentials.lexisnexis.com/webcd/app?action=DocumentDisplaycrawlid=1doctype=citedocid=48+U.+Louisville+L.+Rev.+441srctype=smisrcid=3B15key=997ad293e589e3af1af27ed695146555 Ill-effect of child laundering It is no doubt that child laundering has a lot of negative attributes to the involved children as well as the society as a whole. As stated previously, laundered children are subjected to exploitative conditions such as prostitution, child pornography, child labor, illegal adoption, slavery and to extreme ends removing vital body parts (Landes Posner, 1978). The children involved under go serious sufferings at the hands of their adoptees. They are inflicted with mental/psychological torture as well as physical torture impacting on various aspects of their lives (Lifton, 1975). Child laundering usually denies the involved kids the opportunity of growing up with their blood sibling as well as sharing the bliss of life with their biological parents. Such incidences usually impact on their perception especially towards parents when they come of age and realize that where they are is not their home and their parent cannot be traced (Mabry Kelly, 2006). In incidences that the child was taken from the mother forcefully or by being threaten, the mother will live in guilt for the rest of her life for failing to defend her child. Such traumatic events psychologically torture the victim that it may escalate to her day to day way of living. The emotion associated with losing family ties can be very detrimental to the health of the victim as they may spent a better part of their time crying and thinking about home, siblings, friends and parents (Tyuryukanova, 2002). In cases where the children are subjected to sexual abuse for instance prostitution and child pornography, there are potential possibilities of them contacting sexual transmitted diseases and more seriously HIV and AIDS. It is no doubt that these kids have seen to it that the spread of such diseases are on the rise posing danger not only to them but also to the general public (Marshall Gerald, 2002). Additionally, when molested at such early ages as 12 years, they stand a chance of holding lower esteem of themselves ending up withdrawing from sexual activities even with their beloved partners once they are grown ups. The problem with intimacy can also be along with problems with their kids. Survivors more often that not push away those individual close to them which is seen to be a disturbing issue to one of the spouse. It has been established that close to 80% of children engaging in sexual abuse and child pornography if not saved earlier and put into rehabilitation will definitely engage in prostitution in future especially when they are adults (Williams, 1999). Where the culprit is physically abused, by their recipients there are chances that they my turn to be violent when they grow to adulthood. When the same goes to the extreme, such children are a time physically and permanently deformed. Additionally, the children that are abused physically loss some body senses and cannot feel anything which is dangerous to their growth and development (Wolfe, 2005). On the same note, despite the fact that when facilitators are trying to induce the biological parents of children to be adopted by promising better life, education, provision of basic need, in reality, these children end up languishing in more trouble as compared to before being taken. Basics needs such as health, shelter, food among others are poorly administered. It is only a small fraction that is lucky to have a better shelter over their heads. Lack of education in most cases renders such individual useless later in life as they cannot secure better jobs and for this reason, most of them have ruined life (Torgoley, 2006). It is also a fact that these individuals are subjected to social ill such as drug use/abuse and other forms of crime. The involved children when growing up in such an environment approach adulthood already mentally polluted and corrupted. The end result is having a society that is full of crime, irresponsible and holding negative views on themselves as well as others. Strictly speaking, when children are trafficked to urban centers which is usually the norm, it is obvious that the surging numbers are not in line with the available resources (Vu, 2004). This does contribute to overcrowding of the existing infrastructure in states that are striving to provide financial as well as other resources to meet children needs. As noted by Lindsey Biel, author of Raising a Sensory Smart Child, [Internationally adopted children demonstrate higher incidences of sensory integration and health problems than domestically adopted children. The crowded adoption facilities typically lack adequate medical, educational and nutritional care for children, leading to cognitive, emotional and behavioral disorders in adopted children]. Another social ill that is associated with child laundering is irresponsible parenting. Once couple are given the room to sell their children, this will be the norm hence making the society have irresponsible individual who are not capable of taking care of young individuals and providing them with basic needs. This will provide a wider avenue for the illicit business deemed lucrative to thrive at the expense of values of any given society. Similarly, there are problems faced by the children trafficked to new areas especially if they are from a foreign country. It will take them time to fully adjust to the environment as well as the culture of destination area (Wolthuis Mirjam, 2001). Laws addressing child laundering and their effectiveness Laws that address child laundering especially in US depend on the state. However, it has to meet accreditation law from Hague convention adoption law. It is also affected by the human rights laws to ensure that in legal adoption process is catered for to curd child laundering. The Hague convention is put in place to affect all the adoptions that talk place within the countries that signed the treaty withy it. Therefore, such countries as US, which signed this Convention in 1994, that came into force in April 2008 must comply with their laws during international adoption to ensure that child laundering is avoided. Therefore, Hague convention ensure that each country respect human right in their laws of adoption (Vu, 2004). Hague adoption process The adoption process from a convention country may differ from a non-conventional country in various ways. However, the numbers of the countries that ascertain adoption process from the Hague statute are about seventy-five where US is a member. To eliminate child laundering among conventional countries during adoption, Hague Conventional Adoption process should be followed (Zhang, 2007). Each person should complete six steps during convention process. First, one should ensure that he/she choose accredited adoption agencies that provide this service. Second, apply to them to ensure that they find you legible to adopt. This is to make sure that one is able to be given right to acquire an adoptee legally reducing chances of child laundering. For example According to adoption laws in New York State, a person to be legible to undertake adoption process must be an adult. He/she can be married or unmarried (Williams, 1999). Persons who had married but living separately from each other either under or in pursuant of the decree of separation or through a written separation statement is also legible. A minor husband with an adult wife or a minor wife with an adult husband can together adopt a child. Other groups according to legal proceeding can still adopt provided there is an adult to take care of the adopted child. An adaptor will be referred to a child who she/he is required to adopt. According to the law, adoption should be done with the consent of the adoptee if fourteen years and above with sane mind, from their parents if below that age or incapacitated or from the court of law IdeaConnection (2011). After getting the consent, one is supposed to apply for the child to ensure that one is eligible to immigrate to US. After immigration documents are offered, now the person can adopt the child. The immigration visa for the child is processed as the final process of the adoption. According to the Hague adoption process, it was meant to provide protections to the prospective parents, children and the birth parents. The key principle of Hague adoption convention process follows the interest of the child (Wolfe, 2005). It is meant to ensure that there is no child laundering during inter-country adoption. According to US, the federal government upholds these laws with utmost faith where Inter-country Adoption Act of 2000 and its implementation regulations govern them. According to the Hague convention law, the adoptive service should be accredited, temporarily accredited or should have been approved in a national level to carry out conventional adoption services. Through this, the adapting parents learn about the agency through the adopting lawyer. This ensure that the selected agency have comprehensively been evaluated based on standards contained in the federal regulations. This eliminates the tendencies that develop cartels that propagate child-laundering process. The standards provided for the accredited agencies are meant o address unprofessional adoption practices (Kristof, 2000). The other principle of the Hague adoption process is to address immigrant visa petition and application process. This ensure that the children are notified about potential problems that pose legal bar of children from getting to US before following due adoption process to be adopted by the prospective adaptor. This is to ensure that the child especially who have been adopted from oversee is given a legal permit to reside in the US after adoption. This regulates the illegal child trafficking as the children from other countries are identified by the federal government (Wolfe, 2005). Conventional process The first step in the adoption process is choosing accredited agency in the US. This will help in connecting one with the other country where one is required to adopt the child. It will also offer legal adoption law of that country to ensure that no children laundering (Spangenberg, 2002). Adoption service providers should have complied with federal regulation (22 CFR Part 96). The adoption process is monitored by the council of accreditation (COA) and Colorado Department of Human Services. In addition, the Office of Childrens Issues monitors accrediting entities in compliance to Inter-country Adoption Act (IAA). To ensure that legal adoption is followed and child laundering is minimized, IAA outlines services that the agencies should provide to their client as follows. The agency should identify child for adoption and ensure that they arrange on the due adoption process this regulating irregularities that lead to child laundering. The agencies should also ensure that it secure necessary consent terminating parental adoption right. It should also do home study to ensure that it offers a report on prospective adoptive parents and child background (Zimmerman et al. 2006). The accredited agencies are supposed to perform child non-judicial determination of a child best interest and the appropriate adaptor. They are supposed to ensure that they are capable of providing healthcare to children and any other social care if need arises. This is in accordance to the rights protecting the welfare of the children. After getting an accredited agency, one is require d to apply to ensure that legibility. This done through the help of the accredited agency chosen to ensure that the whole process follow the required laws and child adoption laws. For example, if a US citizen is applying to adopt a child from other country he/she must be found legible by US citizenship and Immigration Service (USCIC). They will access the ability of one to hold capability to cater for the child (Wolthuis Mirjam, 2001). The application is done through a form called 1-8000A. It ensures that one is suitable to adopt the child and ensure that legal process is followed. The form is applied in conjunction with a form showing in detail once health, finances, background among others details. This is mandatory for adoption process to ensure that no child laundering. The agency will help the adoptive parent through referring him/her to the child after being convinced that he/she is legible for adoption. This will depend with the law put in place by the federal government of each country or state. Each country has its adoption law that has to comply with human rights regulation (OHalloran, 2009). Therefore, the agency through the attorney will be sending a report showing determining once legibility. Legibility is determined by article 4 of the Hague Conventional Adoption Process. It says that the child adoption should be done to meet the child interest. It postulate that the legal custodian should be counseled to ensure that he/she understand the repercussion that underlay the adoption and especially illegal adoption otherwise child laundering (Kristof, 2000). The law also provides that the person who give adoption consent on behalf of a child who is not capable of giving own consent does this in writing after counseling. This will offer a legal background incase any undue process is cited elsewhere. It will in addition reduce any child-laundering occurrence. If the child is above 14 years and is capable of giving her/ his adoption consent is counseled on adoption effects and gives consent afterwards in writing. This reduces cases where parents conspire to have child laundering (Spangenberg, 2002). The law also provides that there should be no payment or inducement that should b e offered prior to the completion adoption process to ensure that the process is not compromised whatsoever. For the report to be offered to prospective adoptive parent, it should be accompanied by a translated to ensure that everything in the report is duly understood. It will also be accompanied with birth certificate of the child or secondary evidence showing child age (Wuiling, 2006). Duly signed irrevocable consent by the legal custodians and other entities or individuals who have are entitled to give adoption consent on behalf of the child as provided for in article 16 of the Hague Adoption Convection , the federal law of the country and the habitual certified report. This is to ensure that the adoption process follows legal order to eliminate irregularities (Marshall Gerald, 2002). The next thing is to apply for the legitimacy of the child to the Immigration to the United State after accepting the referral proposed. This is where the USCIS under the department of homeland security come in to approve the adoption of the child through form 1-800 (Smolin, 2003). USCIS makes the provisional determination whether the child is legible to be adopted in US according to the law and in accordance to the information enclosed therein. For a child to be adopted in US, he/she must meet a convention adoptee to ensure that she/he is legible to migrate to US. This will help in controlling the number of children getting in the country illegally consequently curbing child laundering. If Consular Officer finds that the child is legible for adoption, the net thing is the prospective parent adopting him/her. Finally, the application of immigrant visa for the child is done after legal adoption is carried out. This ensure that the child become a citizen of US by adoption. Visa is a necessary document to ensure that the child trafficking is regulated (Torgoley, 2006). Recommendations to better curb the menace As suggested by OHalloran, 2009 no matter how much the child trafficking act is combated; this has been a thorny issue due to some loopholes that have been there for a long time. United State of America being the chief anti children trafficking agents in the world has to some level failed to come up with laws that are concrete to combat completely this vice (Lifton, 1975). To the contrary, it is the highest recipient of the adopted child which most of them are from the same vice. Therefore, from the study that is done herein, some of the recommendation have been proposed to ensure that the vice is reduced if not eliminated. To ensure that the child laundering is combated in US, the federal government of US should work together with State of Department to overcome the confusion that has ever existed in the approach of the child trafficking (Jerome, 2001). First, the project propose to congress to extended the mandate of the Office to Monitor and Combat Trafficking to include trafficking in purpose of adoption in addition to their normal mandate of labor and sex trafficking (Mabry Kelly, 2006). If its mandate is extended, it should include buying children with adoption purpose as child trafficking contrary to its normal counter-productive approach. Congress and the Office of the Children Issues that is within the Department of the State should implement the Hague Convention depending with its fundamental purpose as anti-trafficking treaty. This will call fro the federal government to review critically the incidences caused by child trafficking within the intercountry adoption system (Garrison, 2000). The US government should provide regulatory measures to ensure that the US consular and immigration being used as child laundering mechanisms. This is through provision of comprehensive criminal and civil actions towards children trafficking and children laundering and remedies within the intercountry adoption system (IdeaConnection, 2011). US government should concern themselves in the aftermaths brought by the vice of children trafficking and children laundering. This is through offering resource support to the prone countries as most of this vice is driven by poverty. Conclusion From the review of the issue of child laundering, it is apparently that it entails illegal stealing and selling of children to adopting parents under false pretenses. The phenomenon has been prevalent thanks to globalization which is free movement of people, capital, goods and services due to technological advancement. Coming second after drug trafficking, child laundering is serious crime in the United States. Globally, about 1.2 million children are stolen and illegally adopted a business that run in excess of $12 billion annually. Above 2.8 million children are brought to America annually, upon setting foot on U.S soils a third of these children are coerced to engage in prostitution and child pornography, these individuals are 12 years on average. The ill-effects of child laundering are both physical and psychological. It is evident that children are subjected to social ill such as pornography prostitution, child labor among other which in the long run impact on their health, how they perceive themselves as well as others, some grow to be abusers and lone rangers even if they are in an intimate relationship. America does have numerous laws that have been put in place to curb child laundering. It is worth noting that each and every state do have varied version of how to tackle the menace. From the statistics, it seems the laws have helped curb the problem as there was a decline on the number of children being adopted. However, the laws have not been effective in successfully addressing the matter. For that matter, there is need for U.S to tighten the mechanisms it uses to verify the validity of the children in question, collaborate with other countries and involve other relevant state organs in fighting the menace, coming up wi th better proposal that will help curb poverty which seems to be the root cause of child laundering. The later can offer a long term solution if successfully adopted.

Attention Deficit Hyperactivity Disorder Essay -- Diseases/Disorders

Attention Deficit Hyperactivity Disorder (ADHD) is a developmental disorder that displays as distracted, hyperactive, and unable to focus on tasks and activities. Also known as Hyperkinetic Impulse Disorder, Hyperkinesis, Hyperactive Syndrome, Minimal Brain Damage, Minimal Brain Dysfunction, and Undifferentiated Deficit Disorder, ADHD is the most commonly diagnosed neurological disorder in children. Although many children with ADHD are quite intelligent, their lack of focus can frequently lead to poor grades and a low self esteem. The exact cause of ADHD is still unknown, but it is considered highly inheritable. Results from numerous international studies on twins have found that ADHD may have a genetic link. The occurrence of ADHD in one twin is more often mirrored an identical twin who has the same genetic makeup, then in a fraternal twin whose genetics are similar but not identical. It is also believed that if a parent, uncle, or grandparent had ADHD, it is more likely their famil y may develop it as well. No gene has been discovered that directly relates to the disorder. MRI studies comparing the brains of children with and without the condition have shown that children with ADHD have weaker brain activity in the frontal area of the brain when responding to tasks that require inhibition. Because of this, it is thought that ADHD affects certain sections of the frontal cortex, parietal lobe, and possibly parts of the cerebellum. ADHD presents itself in three major categories; predominately hyperactive, predominately inattentive, or a combined hyperactivity and inattention. Predominately hyperactive presents as excessive physical activity and impulsive behaviors. This can include constant fidgeting, an inability to stay in ... ...nd drugs, and exercising can all lessen symptoms. The prognosis for ADHD is promising. Approximately 70-80% of patients treated with stimulant therapy experience significant relief from symptoms. About half of all children outgrow the symptoms as they mature into adulthood, the other half retain symptoms throughout their adult life. Works Cited Hoyle, Brian. â€Å"Attention Deficit Hyperactivity Disorder.† Gale Encyclopedia of Neurological Disorders. 2005. Encyclopedia.com. 17 May. 2012 http://www.encyclopedia.com Zieman, Gayle and Dewan, Naakeesh A. â€Å"Attention Deficit/ Hyperactivity Disorder (ADHD) in Adults.† RelayClinical Education. Feb. 2012 v2012 i1 pNA â€Å"Attention Deficit Hyperactivity Disorder (ADHD).† Tish Davidson, AM., Teresa G. Odle., and Laura Jean Cataldo, RN, Ed.D. The Gale Encyclopedia of Genetic Disorders. 3rd Edition. 2010.

The Taming of the Shrew Essay -- Shakespeare Plays Papers

The Taming of the Shrew In taking on the task of directing The Taming of the Shrew, Gregory Doran followed in a long line of directors that were faced with the challenge of how to mount one of Shakespeare's problem plays. The main issue of the play is how to deal with the brutal treatment of Katharine by Petruchio. It is male domination of the female through violence and starvation that eventual breaks Kate's will and tames her. The interpretive gesture reserved to the director is to decide how completely Kate becomes obedient to Petruchio and if she actually falls in love with him. There is also the general attempt to soften the harshness of the text through performance, using irony to soften the painful action taking place on the stage. Past productions have found varying ways of dealing with these issues to make the play digestible to modern audiences. Great liberty is usually taken with the text in order to justify the misogynistic overtones of the play. One major way of dealing with the issues of the play is done through the inclusion or exclusion of the induction. The play opens with the drunkard Sly being tricked to believe he is royalty, and the entirety of The Taming of the Shrew is a performance for his benefit. Its inclusion thus serves as a framing device that can distance the audience from the difficult parts of the show, as the audience is made conscious of the fact that they are only watching a performance. To exclude the induction makes the action on stage more real, it is not possible to disregard the story as mere theatrics. An example of the application of the induction is the John Barton production in 1960, with Peter O'Toole as Petruchio. The cut scenes featuring commentary from Sly from The Tamin g of a ... ...o. It is clear that Doran didn't see the production about a battle of the sexes, but instead as a love story between two people who have difficulty relating to all others around them. Both Kate and Petruchio are reconceived as insecure people who are only very strong willed in order to hide their fears of their inadequacies. Doran found motivation for the actions of the play that were based on text to create a unique view of the characters. Holderness, Graham. Shakespeare in Performance: The Taming of the Shrew. Manchester University Press. Manchester. 1989. Holland, Peter. English Shakespeare: Shakespeare on the English stage in the 1990s. Cambridge University Press. United Kingdom. 1997. Spencer, Charles. Funny, touching - and shrewd. London Telegraph. April 2003. Thompson, Ann. The Taming of the Shrew. Cambridge University Press. United Kingdom. 2003.

Epic of Beowulf - The Conflicts of Beowulf Essay -- Epic Beowulf essa

The Conflicts of Beowulf  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚        Ã‚  George Clark in â€Å"The Hero and the Theme† make reference to an interior conflict within the Beowulf hero himself, and how the hero appears to lose this conflict:    Although a strong critical movement followed Klaeber in taking Beowulf as a Christian hero or even Christ figure, the most numerous and influential body of postwar critics, including Margaret Goldsmith (1960, 1962, 1970), read the poem as faulting the hero for moral filures according to one or another Christian standard of judgment (see also Bolton 1978). The poem became a neo-Aritotelian tragedy in which the hero’s flaw could be identified as a sin, greed, or pride (279).    The conflicts of Beowulf are both external and internal, and are quite numerous. Conflict is how one describes the relationship between the protagonist and antagonist in a literary work (Abrams 225). There is also another type of conflict which Clark describes above and which takes place within the mind and soul of a given character.    H. L. Rogers in â€Å"Beowulf’s Three Great Fights† expresses his opinion as a literary critic regarding conflicts in the poem:    The superhuman forces are Fate, the heathen gods, or the Christian God; conflicts between them and the hero’s character are frequently found. . . .The treatment in the three great fights of the motives of weapons, treasure and society implies a moral idea in which the poet believed: that a man should not trust in the things of this world, for they will fail him. Another aspect of this idea comes out clearly in the account of the first fight: that a man should trust rather in God and in the natural powers God gives him, for these will not fail him(234-37).    Kin... ...om The Harvard Classics, Volume 49.   P.F. Collier & Son, 1910. Translated by Francis B. Gummere. http://wiretap.area.com/ftp.items/Library/Classic/beowulf.txt    George Clark in â€Å"The Hero and the Theme† In A Beowulf Handbook, edited by Robert Bjork and John D. Niles. Lincoln, Nebraska: Uiversity of Nebraska Press, 1997.    Clover, Carol F. â€Å"The Unferth Episode.† In The Beowulf Reader, edited by Peter S. Baker. New York: Garland Publishing, 2000.    Ogilvy, J.D.A. and Donald C. Baker. â€Å"Beowulf’s Heroic Death.† In Readings on Beowulf, edited by Stephen P. Thompson. San Diego: Greenhaven Press,1998. Clark, George. Beowulf. Boston: Twayne Publishers, 1990.    Rogers, H. L. â€Å"Beowulf’s Three Great Fights.† In An Anthology of Beowulf Criticism, edited by Lewis E. Nicholson. Notre Dame, IN: University of Notre Dame Press, 1963.      

APC 309 Strategic Management Accounting

Module Title: Strategic Management Accounting Module Code: APC309 Individual assignment SUNDERLAND BUSINESS SCHOOL Date: 16/04/2011 Introduction: As Gowthope (2005, p. 148) said that: â€Å"A budget is a plan, expressed in financial and/or more general quantitative terms, which extends forward for a period into the future. Budgets are widely used in organisations of all types and sizes. † –Budgeting actually refers to the process that, after the strategic plan of the business has been made, companies made a short term plan (usually one year) to meet the strategic purpose. Traditional budgeting has offered a lot of contributions in so many years? ractice; no one has a better summary of all advantage of traditional budget as (Umapathy, 1987, p. xxii): â€Å"I believe that budgeting provides managers with a wonderful opportunity to rejuvenate their organisations. There is no other managerial process I am aware of that translates qualitative mission statements and corporat e strategies into action plans, links the short term with the long term, brings together managers from different hierarchical levels and from different functional areas, and at the same time provides continuity by the sheer regularity of the process. . So, many organisations use a „traditional budget? –the short term plan that meet the strategic purpose of the organisation- because of the easiness of preparation and its simplicity to coordinate budget across various departments. But it seems it is more and more unsuitable for the modern business. In this paper, I will give a brief induction for traditional budgeting; and then discuss the strengths and weaknesses of the traditional budgeting; last I will explain and evaluate the alternative approach that will be more accurate and work for today? dynamic markets. In the second part I will tackle the working capital concept by giving some ways to improve parts of Working capital in XYZ limited which is a medium sized manuf acturing business. Today, reducing costs, improving quality, and saving time through all parts of an organisation are the mantra of executives in every industry. In their pursuit of those goals, however, they tend to overlook working capital productivity because it is an indirect measure. They see it as a narrow financial calculation and miss its link to the overall systemic performance of an organisation. As a result, executives forfeit a powerful lens to track improvements across the company. Section 1: Budget and Budgeting: â€Å"Budget reflects a choice – not an easy choice, but the right choice. And when you think about it, the only choice. The choice to take the responsible, prudent path to fiscal stability, economic growth and opportunity. † –George E. Pataki. An American politician. The use of budgets dates back to 1920 where it was used as a financial tool for business enterprises (Hofstede, 1968, p. 20). The budget is an indispensable management tool or as Horngren, T. et al, (2000, p. 178) said: â€Å"the most widely used accounting tool for planning and controlling organisations†. A budget is an estimated plan over a given period of time expressed in monetary terms for the allocation of funds and distribution of scarce resources through internal communication to get the planned activities done. When used properly a well designed budget can be a helpful tool in decision-making, it can ensure the controlling process and performance measurements, facilitate communication, and can act as a motivational tool. (Highered. mcgrawhill, accessed 2011) â€Å"Budgeting may be defined quite simply as the process of compiling budgets and subsequently adhering to them as closely as possible† (Maitland, 2000, p. 1). Though budgeting process is complex, time consuming and requires a lot of decision-making (refer to Appendix, figure. for an outline of the budgetary process), it is an essential part of the strategic planning process that helps communicating the goals of the organization and facilitates, coordinates and controls various departments of the organization in order to steer the company to its desired goals, it involves the annual cycle to plan actions, better coordination and allocation of resources, and at the end measuring and controlling performance with regard to the pla ns agreed. Traditional Budgeting Approach (TBA): There are various methods to prepare a budget. Here we are concerned with the traditional approach to budgeting known also as the incremental budgeting which involves basing next year? s budget on the current year? s results plus an extra amount for estimated growth or inflation (APC309 Workbook, 2008). It is claimed that in many organisations the traditional budgeting remains widespread, and that 99% of European and US companies are using budgets and have no intention of abandoning them, it was also stated that over 60% of those companies claim that they are not highly satisfied with their current budgeting systems and are continuously trying to improve the budgeting process to meet the demands set for management in creating sustainable value (report: Better Budgeting, 2004, p. 2-3). From this perspective it is obvious that traditional budgeting approach and budgets in general hold many benefits as well as problems. Implementing TBA on a static market: When implemented within businesses, such technique will be more suitable for firms where each year? s performance and activities are similar to the previous one and conditions are predictable, an active market that can take up large sales which do not change much in relation with changes in prices and where demand is slack. If we take an example of a company „A? operating in a static market, let? s say that our company is selling „sugar?. So for such company using the TBA (Traditional Budgeting Approach) will be perfect and will work well because first, sugar is a necessary good so the market demand is steady i. e. the buying behavior of sugar does not change much, it is a food basic that people consume on a daily basis, the market demand in this case is predicted and quite unchanged, so „A? an constantly base its expenditures and estimated revenues on those of previous year and that makes it suitable for our company here to be using an annual budget based on historical data, thus, will make it easier to compare actual results with budgets and monitor organizational functions. Second, senior managers won? t be forced to spend an amount of time reviewing budgets. Again, focusing on the benefits of TBA we can say that this approach enhance controlling and is asy to prepare and understand , administratively unambiguous and simple to operate, so this method is cheap. It is probably the simplest method that ensures a quick and low preparation costs, however, I would insist on the point that for any business it? s good to provide and introduce change gradually, therefore, the only major weakness that would limit our company „A? is the fact that senior managers will never be able to have a general and overall picture of the performance, and also some people will be offended when it comes to supervision, humans tend o work at their lowest possible standards especially when there is lack of motivation and rewards, as a matter of fact the budgetary control touch on the culture of blame and mistrust, plus there is a fact that scarce resources will not be allocated effectively and efficiently so that would create an obstacle and prevent employees from performing at their best, and their creative spirit would then be stamp down. Implementing TBA on a dynamic market: â₠¬Å"Fixed budgets don? t work today. A budget is a too static instrument and locks managers into the past – into something they thought last year that it was right. To be effective in a global economy with rapidly shifting market conditions and quick and nimble competitors, organisations have to be able to adapt constantly their priorities and have to put their resources where they can create most value for customers and shareholders. † Juergen H. Daum. (A management and executive adviser) As Juergen explained, budgeting tools that were created to serve businesses back in the manufacturing era where production costs and revenues were foreseeable will not be effective in today? s „information age? where the market is globalised. This traditional annual budgeting system is not suitable or relevant in rapidly changing markets, many companies believe that budgets do not deal with intangible assets like brands and knowledge and fail to focus value (Davies T. and Boczko T. 2005 p. 408). In today? s global market where conditions and demands are unpredictable and hard to be determined in advance, an event like 9/11, the Arab? s revolution, and the earthquake that hit Japan will definitely change the way organisations do their businesses especially those big companies that are opened to the global market, in this matter, adopting a raditional budgeting approach will cause more damages. Considering a company „B? operating in a typical dynamic changing market let? s assume here that „B? is a hotel business where each year? s activities and number of tourists accommodated are completely different than the previous year and hard to be predicted, this kind of businesses system is changeable, adjusted constan tly and boost employees to give their best with waking up their creativity spirits, our company „B? needs a full use of its potentials and should keep innovating in order to survive in its market and that would not be achieved if employees and managers are not motivated. For „B? to become the success that all companies are striving to reach today, it has to avoid relying on historical performances or fix their employees performance on fixed budget to deliver the planned outcome, and if adopting any method of budgeting it should do so by designing it on a „bottom-up? basis. So, in a dynamic market a use of TBA would cause more problems to such companies. TBA is inaccurate for our company „B? where each year is very different to the previous one in terms of activities, cost, and market demand. Here, I would suggest the use of the ZBB (Zero Based Budgeting) approach since the number of tourists change according to seasons and unexpected events worldwide, it will be beneficial to re evaluate all of the company? s activities from a zero base annually and respond to any condition changes within the environment each year. Thus, inefficient and inaccurate activities will be removed and any wasteful cost will be cut which means a better allocation of resources, also, this technique promotes the bottom-up of budgeting which will automatically lead to bring up the motivation of employees. Nevertheless, the weakness of this method is that each pound spent must be justified, and if we have a big company which held too many activities, using a ZBB will generates more work that is hard to managed, and because decisions are made at the budget time, it will be difficult to react and deal with changes that might occur during the year, so here as a suggestion the company while performing the zero based budget may use a rolling budget every year. Furthermore, it will be challenging especially for private organisations that have indefinable activities and discretionary cost to be put into decision packages. There were some argues about the traditional budgeting approach being as a barrier to change. For that Hope and Fraser (1997) suggested a new alternative process to budgeting which is termed as â€Å"Beyond budgeting approach†. They claimed that this approach will free people from the top-down performance contract and allows a use of knowledge and best allocation of resources to satisfy customers and beat competitors. This alternative way of budgeting is about the development of leadership principles and help decision making to be made. The thing about it is that this model does not lead to change in some parts but require a systems transformation. (Refer to appendix, figure: 2 for a budgeting and beyond budgeting model). However, even with this model that will break managers free from the annual performance of budgeting, it has a disadvantage that it underpinned their organisation? s performance transformation. To alleviate all those limitations, companies must seek for alternatives approaches that combines and put in practice the benefits of each approach without forgetting to give priority to employees and managers? otivation, the human aspect behavior plays a crucial part in every business because success of any company nowadays rely on its number one asset which is the human labor (knowledge, know-how, expertise, experience†¦.. etc. ). Section 2: Working Capital: Nowadays, the market requires companies to diversify its products and services within a short time delivery, so, companies are striving to keep o n track with global markets? need and competition from other rivals in order to meet the customers? expectations and satisfy their needs. For that, companies will have to focus its resources and potentials to create the business? value, satisfy the shareholders and balance between its liquidity and profitability, this will be through improving all forms of cash flow and increasing their working capital productivity. In an article from (tutor2u, accessed 2011) working capital is: â€Å"The period of time which elapses between the point at which cash begins to be expended on the production of a product and the collection of cash from a customer† (Refer to appendix, figure. 3 for working capital cycle) Working capital is the concern of all firms; it is defined as the current assets minus the current liabilities (working capital = current assets – current liabilities). While in the APC309 Workbook, (2008) it was said that: â€Å"Working capital required because the company has to pay for goods and services before recovering the money from customers, and represented by the difference between current assets and current liabilities. † Company XYZ: a manufacturing business: Considering XYZ Limited, a medium sized manufacturing business. For such manufacturing businesses, XYZ needs to spend cash to purchase raw materials (inventories) and manufacture them. While waiting for the finished goods to be sold it needs to stock them. After selling the goods it can incur some costs. And before receiving the revenue (cash) it waits for the cash receipts from the customers (accounts receivable) and can delay the payments to vendors (accounts payable). So, working capital is an important source of cash throughout the business cycle. (Refer to Appendix, figure. 4 for a diagram of the Working capital cycle in manufacturing firms). Improving XYZ’s working capital: Focusing on working capital will help XYZ? s manager to create lasting value, examine the organisation? productivity and efficiency, and XYZ will become stronger. Starting with the following formula: (working capital = current assets – current liabilities) to analyze the operating cycle of XYZ in order to improve its working capital. Liquidity assessment: cut-down the operating cycle. Shorten XYZ? s operating cycle and cash holding costs by maintaining a cash balance, this would be done through a trim of the stock on hand – the XYZ company however should pay attention not to be in short of stock which will affect it badly and will be unable to meet its customers? emand-, also, make a consignment of stock obtained, lowering the time needed to manufacture the goods and selling them, and a cut down of cost which will definitely increase their cash. Stock when necessary: reduce inventories. Inventory surplus is one of the ways to neglect any cash sources, so in order to boost cash flow; XYZ would better reduce production time and its inventories and lowering them to avoid over production. By a reduction in inventories meaning made a consignment of stock, managing the supply chain and varying the goods manufactures. Also, to increase profitability, XYZ can benefit from cutting costs through this reduction in both inventories and warehouse space needed. Accounts receivable funding: get paid now. Until the customer pays XYZ, the sale is not considered as achieved. The working capital cycle must be completed or the company will regret making the sale if the customer went away without paying. So, XYZ should take into consideration terms of payments, invoices and well manage the cash. Some ways to improve the cash will be speeding up cash collection, ameliorate the reduction of payment terms and collection processes, besides, a strong credit control and a rigorous collection procedures will help to positively improve profitability. While collecting past due cash, XYZ should secure favorable payment terms, obtain payments, approve new customers and maintain a good relationship with clients that pay on time while keep an eye and be careful from both doubtful and risky clients. Accounts payable: negotiating the best agreements possible. While dealing with suppliers, XYZ should rethink payment terms and avoid early payments. Paying its suppliers before the due date is strongly unacceptable and better be avoided, and accomplished within or after the due date. Raising terms and procedures of payments, and optimizing discount is highly recommended. Seeking an increase in cash flow operation and the company? s profitability will be achieved by asking for longer credit terms from suppliers, and if possible take inventories on consignment. Other ways to improve working capital can be to consider leasing when thinking of purchasing equipments this will improve the amount of cash in short term only but can lead to additional costs in long term. Also, consider outsourcing and benefit from price differences. And always negotiate and try to get discounts, besides there is the possibility of converting debtors? cash into factoring or utilizing a bank loan or overdraft. For a XYZ Limited to have working capital the current assets must exceed the current liabilities, it is managing the use of both current assets and current liabilities to improve the company? s short-term liquidity. There is a direct connection between working capital cycle and business performance. Hence, the most important thing that? s needed to improve and have an efficient working capital cycle is not actually focusing on components of balance sheet that are: inventory, accounts receivable, and accounts payable but is the business cycle TIME that is measured from the time we identify the customer? s need, till we receive the payment of the finished product. Then, by reducing any necessary cash or inventory we will succeed to reduce our working capital cycle. Almost any business performance improvement effort influences the working capital (W. C) cycle productivity of the business here talking about XYZ and will also affect other businesses that deals either directly or indirectly with it. For example if XYZ did not succeed in collecting cash from its clients it cannot be able to pay its suppliers and debtors and that will be bad since the relationship between them and XYZ will be sensitive so, that would build a miss trust and XYZ will find difficulties to be supplied or get credits this later will cause trouble because it will not have any raw materials and the business will then stop operating. Taking XYZ limited as a manufacturing business, any of the ways to improve its W. C that was mentioned above will help cut down costs and boost overall working capital productivity by shrinking inventories and driving down accounts receivable. Also, the results behind paying suppliers before the due date would lead to reduction in working capital productivity. XYZ and should closely track its competitors? improvements to ensure that it is performing better. Furthermore, it can be useful to benchmark itself with regard to other industries for perceptions and opportunities to improve working capital productivity and cash flow. Benchmarking the performance of XYZ? system as a whole more accurately with regard to benchmark with other companies in the same sector would be of benefits. References: -APC309 Module Workbook, 2008. „Strategic Management Accounting Version 1. 0?. University of Sunderland. -Davies T. and Boczko T. , 2005. „Business Accounting And Finance. Second Edition.? Mc Graw Hill Education, p. 408. -Drury C. , (2001) „Management Account ing for Business Decisions. Second Edition.? Thomson Learning. -Gowthope C. , (2005) „Management Accounting for non specialists, 2nd Edition?. Thomson Learning, p. 148. -Hofstede G. H. , (1968) „The Game of Budget Control?. Koninklijke Van Gorcum & Comp. N. V. , Assen, p. 20. -Hope J. and Fraser R. , (1997) „Beyond budgeting: breaking through the barrier to „The third wave. Management Accounting, London. -Horngren Charles T. , Foster G. , Datar M. (2000) „Cost Accounting: A Managerial Emphasis, 10th edition?. Upper Saddle River (NJ). Prentice Hall, p. 178. -Lucey T. (1996) „Management Accounting, 4th Edition?. London: Letts, p. 108. -Maitland I. (2000) „Budgeting for Non-Financial Managers: how to Master and Maintain Effective Budgets?. London. Pearson Education, p. 1. -Satish B. M. (2002) „Working Capital Management and Control: Principles & Practice?. New Age International (P) Limited, Publishers. Web sites: ? Behavioral Aspect of Budgeting: http://highered. mcgraw-hill. com/sites/dl/free/0074711717/57451/Budgeting_Ch09. pdf [Accessed the 25th February 2011] ? Better Budgeting: A report on the Better Budgeting forum from CIMA and ICAEW. (2004), Chartered Institute Of Management Accountants. P. 2-3 http://www. cimaglobal. com/Documents/ImportedDocuments/betterbudgeting_techrpt_2004. pdf [Accessed the 28th February 2011] ? The Beyond Budgeting Round Table (BBRT) www. bbrt. org [Accessed the 5th March 2011] ? Beyond budgeting http://www. juergendaum. com/bb. tm [Accessed 5th March 2011] ? Working capital cycle http://tutor2u. net/business/finance/workingcapital_cycle. htm [Accessed 20th March 2011] http://blog. maia-intelligence. com/2009/06/15/working-capital-management-and-bi-part-ii/ [Accessed 20th March 2011] Appendix: Source: Lucey, 1996, p. 108. Figure. 1: Outline of the budgetary process. Figure. 2: From traditional budgeting model to the emerging management model „beyond budgeting? Source: http://blog. maia-intelligence. com Figure. 3: Working capital cycle. Source: tutor2u. net [accessed 20th March 2011] Figure. 4: working capital cycle for a manufacturing firm