Product Development of LOreal Assignment Example | Topics and Well Written Essays - 1000 words

Product Development of LOreal - Assignment Example L'Oreal is involved in consumer-driven products especially the cosmetic products which are considered to be the neat business. Irrespective of the nature of the business, the company is committed towards its moral and ethical responsibilities. The objective of the company is to represent itself as "global citizen". The company has pursued reforms and plans to achieve sustainable development; the company was recognized as the top 100 sustainable companies in an international survey by Innovest and Corporate Knights. The company has received several acclamations; it has been listed among the leading ethical companies and is committed towards sustainable investment indices. The company has evaluated its business opportunities and has mitigated the economic risks and challenges of governance. L'Oreal took the major initiative by committing itself towards corporate social responsibility; the company is the signatory of the French Union of Advertisers' Charter (Sustainable Development Repo rt, 2007). The company has launched the L'Oreal Corporate Foundation; this foundation has taken significant initiatives for the promotion of education and healthcare. The foundation was launched with an initial budget of '40 million for a period of five years. The company has been a signatory of Bali Communiqu'; and has therefore undertaken measures towards carbon-dioxide emission reduction and water conservation (Sustainable Development Report, 2007). The precise introduction in actual interprets the product development strategy of the company. The cosmetic industry is regarded as a challenging market with several local and foreign brands; therefore the brand is always in a tough position to achieve market shares in countries where people with conservative approach survive. L'Oreal has realized that through international label it will never achieve market shares, rather for securing shares in distinct cultural society the company has to initially personify traditional approach. The initiatives undertaken by the company in the social, educational and healthcare sector is an attempt to seek acceptance among the distinct. The packaging of the cosmetic product is another crucial area to ensure and achieve product development. The packaging of the cosmetic products as per customer-specific requirements has influenced the product development strategy of the company. The core of the product development scheme is to achieve customer satis faction, and in special cases, it has been to direct the customer towards certain revelations for the improvement of living standards. The company has taken initiatives to ensure that manufacturing of the products includes environmental friendly items, and the recyclable items have been given ample focus. The major drift towards the environmental aspects by the company has been with the intent to secure acceptance among masses. The new and refined version of product development has brought laurels and success for the company. Â  

No topic Assignment Example | Topics and Well Written Essays - 250 words - 4

No topic - Assignment Example Employing employee motivation measures such as provision of incentives as well as increased remuneration will greatly improve their competency in the work place. The firm should stop hiring the temporary personnel who are inexperienced since this lowers the pace at which the Manufacturing and Distribution Department operates. The high turnover ratio in a firm is a boost to its competitors who are keen at taking in employees who have already been trained by their rivals. Therefore it is advisable for PolyProd to adopt permanent employee system and maintain them well. Roberta need to advocate for a common approach in the manner in which M & D Div operates throughout its branches worldwide so as to ensure consistency as well as maintaince of fixed standards. The firm seems to be in a better position to implement the changes owing to the fact that it aims at maximizing its profits therefore the management will be willing to attempt the new changes. Moment of truth arises when paying for a service already rendered and the business owner asks you about the service they have just rendered to you. The point at which you give your feedback marks the moment of truth. Operations can meet the expectations of the customers by ensuring that they offer the best services available to their

Black Feminism and The Beyonce Wars Essay Example | Topics and Well Written Essays - 1000 words

Black Feminism and The Beyonce Wars - Essay Example The first article ‘Ugly Internal Clash: Why Its Future Is Not Up To White Women’ talks about feminism especially for black women and how they can form a gender inclusive group to deal with racism, sexual harassment, and work discrimination against women. The article provides a name that helps women to describe the issues they go through during discrimination Brittney (Cooper 2015). Feminism is the name, and it helps many women to discuss their issues without language challenges. Black women use the internet feminism to air their troubles and discuss the discrimination that they experience. The women also express their power through it phenomena that make the white women extremely uncomfortable. The writers opinion is that the future of feminism should not be left with the white women as most of the issues center around gender equality. For white women, equality was achieved a long time ago, but for the black women, it is still a big issue. Most of the black women in the US do not fully access some of the benefits, such as the Obamacare in some states (Cooper 2015). Understanding feminist and black women oppression will help women fight for their rights in foreign countries, such s the United States. The second article ‘Black Feminist Blogger Speaks The Truth by Goldstein, Rich talks about how important issues contributed by black women in the media get ignored by many readers and viewers. The writer focuses on blogs on issues of life for black women instead of focusing on wealthy and glamorous women in power (Goldstein 2015). According to the blog, there are many interesting things about black women, such as their unique talents, although there are few people who recognize them. Racism is real and classifies women according to their place of origin, and the blog help many to have some attention on racism, sexism, and ableism. The writer admires the work of Beyonce for focusing on feminism, especially the one touching on black women. Black women

Darren Shan Biography Essay Example for Free

Darren Shan Biography Essay Although Shan always wanted to be a writer, it was only in his teenage years that he began writing in his spare time for fun (before that, he only wrote stories if they were for homework). He bought his first typewriter when he was 14, and never looked back, knocking out loads of short stories and comic scripts, and making false starts on several books, which he never completed. Shan was 17 when he finished his first novel. Although it was never published, he relished the writing experience, and found himself focusing more on novels in the coming years, leaving behind the short-story format. For the next several years, sandwiched between university and work, he wrote an average of one book a year, experimenting with different ideas, genres, lengths and styles. When he started writing full-time, his output shot up to 5 to 6 books per year! But that has dropped back to 2 to 3 recently, due to all the travelling around he’s been doing to promote sales of his books. All of these early books were adult-oriented. Although Shan quite liked the idea of writing a children’s book one day, he considered himself an adult writer first and foremost. In fact, Shan’s initial breakthrough was with an adult book, in 1999. In January 2000, his first children’s book, Cirque du Freak, which he’d written as a fun side-project, was published. The first book in a series titled The Saga of Darren Shan (or Cirque du Freak, as it’s known in America), it attracted rave reviews and an ever-growing army of fans hungry to learn more about vampires which were quite unlike any that anyone had ever seen before! Shan loved writing for children so much, that for the next several years he focused almost exclusively on his books for younger readers. First, he wrote a total of 12 books about vampires. He quickly followed up his vampiric saga with The Demonata, a series about demons. Running to ten books in total, The Demonata cemented Shan’s place in the UK as the Master Of Children’s Horror, and saw him score his first UK #1 bestseller. He also wrote a one-off short book, called Koyasan, for Wold Book Day in the UK. There was a very successful manga adaptation of Shan’s vampire series, drawn by the Japanese artist, Takahiro Arai. It was originally serialized in Japan, but collected volumes are now on sale in the USA, UK and other countries. The books have topped adult bestseller charts in Hungary, Japan and Taiwan. In total, Shan’s books have sold close to 15 million copies worldwide! The movie rights to Cirque Du Freak were bought by Universal, and the first movie (which combines elements from the first three books in the series) was released on October 23rd, 2009, starring newcomer Chris Massoglia as Darren Shan, along with a wide array of established stars such as Josh Hutcherson, John C Reilly, Salma Hayek, Willem Defoe and Ken Watanabe. The movie was called Cirque Du Freak: The Vampire’s Assistant.

Illness Among the Chickens :: Creative Writing Essays

Illness Among the Chickens The outbreak began in early June, following the first major rush of tourism for the summer. The streets were crowded with tourists--many American, but some Japanese, Koreans, and Europeans as well. As the townspeople focused on selling their wares to the tourists, none noticed the lethargy of their poultry. As I moved passed my neighbor's poultry shed, headed toward the street to sell my copied music cds (for I am rather well off, having moved to this neighborhood to care for my ailing parents), I noticed that the chickens were lethargic, and had not seemed to have eaten. My neighbor cursed them to me when I saw him, claiming that what few eggs they laid were soft and broke when he picked them up. I moved when he kicked one, and set up my shop for the day. The next day, as I passed the chicken shack, I noticed one chicken lying next to the shack--its face was swollen, and the combs of the cocks had taken on a blueish coloration. The chicken also seemed to be sneezing, but I can never tell. I did not see my neighbor that morning, and I moved on. When I returned home, however, I saw him standing in his yard, staring down. He was flushed, and sweating, but in the heat, I took it for granted. One thing however, stopped me cold--all around him, his chickens were dead. It seemed to have come suddenly--some were dead in the water trough, as if they had been struck down while drinking. After putting on my gardening mask (I have terrible hayfever), I helped pile the corpses into a wheelbarrow and carry them off out of the town to bury them. My neighbor spit and cleared his throat a lot, and complained of a headache and said his arthritis was acting up. I gave him some aspirin, and went home for the night. Several days passed as normal, and I did not think too much of the chickens. After all, this was the busy season, and I had to make sure that I made enough to last my sister a year, when I left her [to watch] my parents [after] I returned home. However, when my neighbor's daughter crawled to my door and passed out, I knew that [the illnesses of my neighbor and his chickens] were somehow related. Illness Among the Chickens :: Creative Writing Essays Illness Among the Chickens The outbreak began in early June, following the first major rush of tourism for the summer. The streets were crowded with tourists--many American, but some Japanese, Koreans, and Europeans as well. As the townspeople focused on selling their wares to the tourists, none noticed the lethargy of their poultry. As I moved passed my neighbor's poultry shed, headed toward the street to sell my copied music cds (for I am rather well off, having moved to this neighborhood to care for my ailing parents), I noticed that the chickens were lethargic, and had not seemed to have eaten. My neighbor cursed them to me when I saw him, claiming that what few eggs they laid were soft and broke when he picked them up. I moved when he kicked one, and set up my shop for the day. The next day, as I passed the chicken shack, I noticed one chicken lying next to the shack--its face was swollen, and the combs of the cocks had taken on a blueish coloration. The chicken also seemed to be sneezing, but I can never tell. I did not see my neighbor that morning, and I moved on. When I returned home, however, I saw him standing in his yard, staring down. He was flushed, and sweating, but in the heat, I took it for granted. One thing however, stopped me cold--all around him, his chickens were dead. It seemed to have come suddenly--some were dead in the water trough, as if they had been struck down while drinking. After putting on my gardening mask (I have terrible hayfever), I helped pile the corpses into a wheelbarrow and carry them off out of the town to bury them. My neighbor spit and cleared his throat a lot, and complained of a headache and said his arthritis was acting up. I gave him some aspirin, and went home for the night. Several days passed as normal, and I did not think too much of the chickens. After all, this was the busy season, and I had to make sure that I made enough to last my sister a year, when I left her [to watch] my parents [after] I returned home. However, when my neighbor's daughter crawled to my door and passed out, I knew that [the illnesses of my neighbor and his chickens] were somehow related.

Accouting Practice Exam

FACULTY OF BUSINESS ACC100 ACCOUNTING 1 Sample examination TIME: 9. 20 – 12. 30 Hours WRITING TIME: Three (3) hours READING TIME: Ten (10) minutes MATERIALS SUPPLIED BY UNIVERSITY: Answer Booklets (4 x 6 page) General Purpose Answer Sheet GPAS-200R MATERIALS PERMITTED IN EXAMINATION: Writing implements, including a 2B pencil and an eraser Battery operated, hand held, no print facility calculator NUMBER OF QUESTIONS: Part A: Thirty Part B: Four (30) multiple choice (4) questionsINSTRUCTIONS TO CANDIDATES: 1. Enter your name and student number and sign in the space provided at the bottom of this page. You must also enter your name and number in pencil on the multiple choice answer sheet, and upon the answer booklet. This examination consists of THIRTY (30) multiple choice questions in Part A and FOUR (4) questions in Part B. ALL questions must be answered. Part A (Multiple choice): Students must answer questions 1 – 30 on the answer sheet provided.Use a black lead pencil No 2 to fill in completely the letter box corresponding to the most correct answer. To change your answer, erase completely and remark. There are no marks deducted for incorrect answers. Candidates are advised to show all workings in Part B clearly labelling them as such. This examination is worth 60% of the final assessment. Students must pass the final exam to pass the subject. INSTRUCTIONS TO INVIGILATORS: 1 QUESTION PAPER MUST NOT BE RETAINED BY THE CANDIDATE. 2. 3.STUDENT NAME: ____________________________________ STUDENT No: _________________ STUDENT SIGNATURE: _____________________________________________________________ MULTIPLE CHOICE (1 mark each) Record your answers in pencil on the General Purpose Answer Sheet provided. 1 Purchasing inventory for cash has the following dual effect on the accounting equation: A B C D 2 increases an asset and increases a liability increases an asset and increases another asset decreases an asset and increases owner's equity decreases an as set and increases an assetPurchasing office furniture partly for cash and partly on credit affects the accounting equation by: A B C D increasing an asset, increasing a liability and a decreasing an asset increasing an asset, decreasing a liability and decreasing an asset decreasing an asset, increasing a liability and increasing owner's equity decreasing an asset, decreasing a liability and decreasing owner's equity 3All of the following equations of the basic accounting equation are correct except: A B C D assets = liabilities + owner's equity economic resources = claims on economic resources assets – liabilities = owner's equity assets + owner's equity = liabilities 4 A business had assets of $260,000 and liabilities of $75,000. How much is its owner's equity? A B C D $0 $185,000 $335,000 $260,000 5 The business document that reports assets, liabilities and owner's equity is called the: A B C D financial statement transaction statement of financial position (balance sheet) statement of financial performance (profit and loss statement) 6 Terri operates a beauty salon. During the first month of operation Terri performed the following transactions: i ii iii iv v vi invested $2,000 in the business prepaid rent of $1000 purchased $1,500 of furniture on credit purchased $100 of supplies for cash paid $300 on the furniture purchased in iii purchased an antique mirror for $1,000, paying cash of $500 and putting $500 on credit. Using the accounting equation, the final balance on both sides is: A B C D 7 3,900 3,700 4,300 4,400Use the following information to calculate the balance in John's Capital account. Balance of accounts for John's Cleaning on 31 March Accounts Payable Accounts Receivable Cash at bank Equipment Supplies Bill Payable John, Capital A B C D $20,000 $17,500 $18,000 $15,000 $ 1,000 $ 1,500 $ 500 $20,000 $ 1,000 $ 4,000 ? 8 Under the cash basis of accounting: A B C D Net profit is the excess of cash inflows from revenue over cash outflows for expenses Revenue is recognized when goods are sold Expenses are recognized when costs are consumed B and C 3 Judy's Hairdressing Salon uses cash accounting. During 2005 the salon reported $41,000 in wages paid on the income statement. At year-end 2005 wages owing but unpaid were $2,400. If the salon changed to accrual accounting, how much would be reported as wages expense for 2005? A B C D $38,600 $41,000 $43,400 $42,600 10 Which of the following statements concerning accrual accounting is true? A B C D Net profit is the excess of cash inflows from revenue over cash outflows for expenses Revenue is recognised when earned and expenses when incurred.When there are credit transactions the accrual approach gives a better measure of economic performance than the cash approach B and C 11 Joe uses cleaning supplies on a daily basis. Under the accrual basis of accounting these supplies should be an expense of the period in which they are: A B C D Ordered Received Paid for Used 12 Prepaid i nsurance is reported as: A B C D An asset in the balance sheet A liability in the balance sheet An expense in the income statement B and C 13 Which of the following could be reported as a prepaid expense?A B C D A maintenance agreement paid in advance for the next two years Wages owing at the end of the period Rent collected in advance from tenants Interest income unpaid at the end of the period 14 According to an inventory count Cally Printing had office supplies amounting to $100 at year-end. It had $50 of supplies at the start of the year and had purchased $600 of supplies during the year. What was the supplies expense for the year? A B C D $650 $600 $550 $500 4 15 Which of the following statements relating to the Accumulated Depreciation account is correct? A B C D It normally is a balance on the left hand side of a T-account.It reflects the portion of the cost of an asset that has been assigned to expense since the item was purchased It provides information to users on the mark et value of assets It is classified as a liability in the balance sheet The following data relates to questions 16 to 18. Pam's Machine Hire purchased a machine for $6,300 on 1 July 2008. The machine had an estimated life of 7 years, at which time it was expected to have a sales value of $700. The straight-line method of depreciation was used. 16 What was the amount of depreciation charged as an expense on the machine by Pam's Machine Hire for year ended 30 June 2009?A B C D 17 $771 $800 $900 $1,600 What was the balance of the Accumulated Depreciation – Machine account in the books of Pam's Machine Hire at 30 June 2009 following the adjusting entry? A B C D $800 $1,600 $2,400 $2,700 18 What was the book value of the machine in the books of Pam's Machine Hire at 30 June 2009 following the adjusting entry? A B C D $5,600 $3,900 $5,400 $5,500 5 19 Tom purchased two vehicles for his business on 1 January 2009. These vehicles cost $50,000 each and have a useful life of 5 years wit h an expected residual of $20,000 each.The adjusting entry required for depreciation on the two vehicles on 30 June 2005 is: A B C D Increase Accumulated Depreciation $6,000; Increase Depreciation Expense $6,000 Increase Depreciation Expense $12,000; Decrease Accumulated Depreciation $12,000 Increase Accumulated Depreciation $12,000; Decrease Depreciation Expense $12,000 Increase Depreciation Expense $6,000; Decrease Accumulated Depreciation $6,000 20 Unearned revenue is an example of a(n): A B C D Accrual Liability Asset Expense 21 Rent collected from a tenant in advance is considered: A B C D Unearned Revenue Prepaid Expense A liability Both A and C 2 On 1 July 2009 Zoe's Bar & Bistro rented out part of its property at a rate of $12,000 per year. On that date, nine months rent was collected in advance and was recorded as an increase to a liability account. At 31 December 2009, (Zoe's year-end) which of the following adjusting entries should be made? A B C D Increase Cash, $6,000; Increase Rent Revenue, $6,000 Decrease Rent Revenue, $3,000; Increase Unearned Rent Revenue $3,000 Decrease Unearned Rent Revenue, $6,000; Increase Rent Revenue, $6,000 Increase Rent Receivable, $6,000; Increase Rent Revenue, $6,000 23Working capital is determined by A B C D subtracting total liabilities from total assets adding current liabilities to total assets subtracting current liabilities from current assets adding total liabilities to current assets 6 24 Decision-makers may use liquidity ratios to measure a company's financial flexibility. An example of a liquidity ratio would be the A B C D return on total assets current ratio gross profit ratio accounts receivable turnover The following information pertains to question 25. Maria's Coffee reported $56 000 for current assets and $10 500 for other assets. It also had $17 000 of current liabilities.Maria's quick assets totalled $22 000, and its long-term liabilities totalled $10 000. 25 Determine Maria's working capital A B C D 26 $5 000 $39 000 $56 500 $12 500 The following entry appeared in the general journal of the SoHo Realty Company: Office Supplies Cash Accounts Payable 2,500 500 2,000 Which of the following statements is not true about the transaction recorded in the journal entry above? A B C D SoHo's cash decreased by $500 Liabilities increased as a result of the transaction SoHo's signed a note as part of the transaction The asset, office supplies, increased as a result of the transaction 27 End of year records from Sally's Boutique show: $ Cash 20 Salaries Payable 10 Rent Expense 100 Interest Expense 50 Prepaid Rent 30 Salary Expense 20 Rent collected in advance 20 During the closing process the total debit to the Profit and Loss Summary account would be: A B C D $90 $100 $80 $170 28 Muffy Company reported the following for 2009 and 2010: Accounts receivable, 31 December, 2009 Accounts receivable, 31 December, 2010 Sales for 2010 $ 7 000 3 000 85 000 How much cash was collected from customers during 2010? A B C D $81 000 $85 000 $89 000 $75 000Use the following information to answer Questions 29 and 30 2010 $ 20 000 50 000 54 000 130 000 6 000 230 000 127 000 560 000 340 000 2009 $ 22 000 44 000 51 000 129 000 10 000 221 000 125 000 554 000 336 000 Cash at bank Marketable securities Accounts Receivable Inventory Prepaid expenses Plant and equipment Current liabilities Sales revenue (on account) Cost of goods sold 8 29 The current ratio for 2010 is: A B C D 2. 15:1 2. 05:1 1. 88:1 1. 75:1 30 Receivables turnover for 2010 is: A B C D 10. 4 times 21. 3 times 4. 10 times 10. 7 times 9 PART B: (ALL QUESTIONS TO BE ANSWERED) ANSWER QUESTION IN A NEW ANSWER BOOKLET.Question 1 Part A Recording transactions (20 marks) (10 marks) Matthew James Services Pty Ltd began a business consultancy service on 1 July 2010. The company uses a perpetual inventory system. The following transactions occurred during the first month of operations: July 2 Shareholders invested $46000 in the busine ss in exchange for shares in the company. 2 Paid $20000 for the first six month's rent. 2 Paid Local Energy Corp $300 as a deposit on electricity. 3 Purchased and installed shop fittings for a total cost of $21500 by issuing a cheque for $11500 and igning a commercial loan agreement for $10000. 4 Purchased supplies for $1580 4. Purchased $20000 worth of inventory for cash 6 Paid advertising expense of $1750. 16 Recorded sales for the first half of the month of $16480 in cash and $275 on account. Cost of inventory sold during the period was $7650. 20 Paid insurance expense for the first year of $1250. 23 Received a $50 payment from customers on account. 28 Paid salaries of $1500. 31 Recorded revenue for the second half of the month of $22729 in cash and $530 on account. Cost of inventory sold during the period was $10890. 1 Paid telephone account of $110 by cheque. Use the following account titles and numbers: Cash at Bank, 100; Accounts Receivable, 101; Supplies, 103; Inventory 104; Deposits, 105; Shop Fittings, 110; Loan Payable, 200; Share Capital, 300; Retained Profits, 310; Dividends, 320; Sales, 400; Cost of Goods Sold, 450 Rent expense, 500; Advertising expense, 501; Insurance expense, 502; Telephone expense, 503; Salary expense, 504. Required: 1. Prepare the general journal entries to record the above transactions. 10 Question 1 Part B Financial Statements (10 marks)The adjusted trial balance of Crossing Australia Limited at 30 April 2009, after all adjustments, is as follows: Crossing Australia Ltd Adjusted Trial Balance as at 30 April 2009 Account Cash at Bank Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation – equipment Building Accumulated Depreciation – building Land Accounts Payable Interest payable Wages payable Unearned Service revenue Bill payable, non-current Share capital Service Revenue Depreciation expense – equipment Depreciation expense – building Wages expense Interest expense I nsurance expense Electricity and gas expense Supplies expense Total Dr 1,370 43,740 3,690 2,290 63,930 28,430 74,330 18,260 20,000 19,550 2,280 830 3,660 69,900 64,200 98,550 6,900 3,710 60,310 5,370 8,170 4,970 6,880 305,660 Cr 305,660 Required: Prepare a classified Income Statement and a Balance Sheet for Crossing Australia Limited. 11 Question 2 ANSWER QUESTION IN A NEW ANSWER BOOKLET. Question 2 Part A Financial statement analysis (15 marks) (10 marks) The following information has been extracted from the financial statements and the notes of Softwoods Ltd. 010 Cash assets Marketable securities Receivables Inventories Prepaid expenses Property plant and equipment Current liabilities Credit sales Cost of Goods Sold Total liabilities Total assets Net profit $34 100 110 000 74 800 187 000 4 400 308 000 183 700 979 000 587 400 593 000 650 000 98 000 2009 $37 400 104 500 77 000 173 800 6 600 269 500 167 200 951 500 573 000 567 000 612 000 83 000 Receivables and inventories balances i n 2008 were the same as 2009. Required: Calculate the following for 2010 and 2009: 1. 2. 3. 4. 5. Current ratio Inventory turnover ratio Receivables turnover ratio Net profit ratio Debt to total assets ratio What conclusions can you come to in relation to Softwoods Ltd's liquidity, profitability and solvency? 12 Question 2 Part B Journalise adjusting entries (5 marks)The trial balance of Please-Pass-Me at 30 June 2010, the end of the financial year, is as follows: Pass-Me-Please Trial Balance as at 30 June 2010 Account Cash at Bank Accounts Receivable Supplies Furniture and fixtures Accumulated Depreciation furniture and fixtures Building Accumulated Depreciation building Accounts Payable Salary Payable Unearned Service revenue Capital Drawings Service Revenues Salary Expense Supplies Expense Depreciation Expense – furniture and fixtures Depreciation Expense – building Miscellaneous Expense Total Dr 198,000 370,000 6,000 100,000 40,000 250,000 130,000 380,000 45,000 29 3,000 65,000 286,000 172,000 Cr 13,000 1,174,000 1,174,000 Data needed for the adjusting entries include: a. b. c. d. e. f. Supplies on hand at year-end, $2,000 Depreciation on furniture and fixtures, $20,000 Depreciation on building, $10,000 Salaries owed but not yet paid, $5,000 Accrued service revenue, $12,000 Of the $45,000 balance of Unearned Service Revenue, $32,000 was earned during the current financial year. Required: Prepare the adjusting general journal entries. 13Question 3 ANSWER QUESTION IN A NEW ANSWER BOOKLET. Hardly Normal Ltd (15 marks) As at 30 June 2008 the company's cash account in its GL has a debit balance of $5,815. 30. The bank statement balance as at 30 June 2008 showed a balance of $7,075. 80 Cr The following additional information was noted: †¢ The bank collected a direct deposit of $1200 for Hardly Normal from a debtor and charged $10 for doing so. On 30 June the bank statement showed a debit entry of $550 for a dishonoured cheque deposited by hardl y Normal from IN Debt, a customer. The 30 June cash receipts of $1,819. 60 were not included in the bank deposits for June. They did not get processed until 1 July. Company cheque no. 480 issued to Joe Bloggs, a creditor, for $492 cleared the bank in June but it had been incorrectly recorded and posted in the company's records as $429. The bank service charge for June was $25. Interest of $48 was received. It had not been previously accrued for. Unpresented cheques at 30 June totalled $2,480. 10. †¢ †¢ †¢ †¢ †¢ †¢ Required 1. 2. Prepare the necessary adjusting entries to the company's GL as at 30 June 2008. Prepare the bank reconciliation statement as at 30 June 2008 (include workings for adjusting the GL). 14 Question 3 Part B Internal Control (5 marks) Fred Firkenstirker has worked for Derek Shonk Solicitors for several years. Fred hasn't taken a holiday in the last three years. One of Fred's primary duties is to open the mail and list the cheques rec eived.He also takes cash from clients when they leave. At times it is so hectic that Fred doesn't bother with giving clients a receipt for the cash paid on their accounts. He assures them he will see to it that they receive the proper credit. When the traffic is slow in the office Fred offers to help Mary post the payments received from clients to the accounts receivable ledger. She is always happy to receive his help, because he is a very conscientious worker. Required: Identify any principles of internal control that may be violated in this solicitor's office situation. 15 Question 4 Statement of Cash Flows (20 marks) ANSWER QUESTION IN A NEW ANSWER BOOKLET.Choice Brother Pty Limited Balance Sheet 30 June 2010 Current assets Cash at bank Accounts receivable Total current assets Non-current assets Property, plant and equipment: at cost Accumulated depreciation Total non-current assets Total assets Current liabilities Accounts payable Salaries payable Total liabilities NET ASSETS Ow ner's equity Share Capital Retained Profits TOTAL OWNER'S EQUITY 10,000 11,950 21,950 10,000 4,280 14,280 29,800 3,500 33,300 21,950 35,220 1,000 36,220 14,280 33,000 (17,000) 16,000 55,250 20,000 (8,000) 12,000 50,500 8,750 30,500 39,250 13,500 25,000 38,500 30 June 2009 Other information extracted from Choice Brothers Pty Limited Income Statement for the year ended 30 June 2010 as follows: Sales Revenue Gain on disposal of PPE Salaries Expense Other Expenses (ex. Dep. ) Net Profit Other information: †¢ 141,250 1,000 50,000 71,580 7,670 Equipment that originally cost the company $10,000 was sold during the year.The accumulated depreciated on the equipment sold was $4,000. Accounts payable balance relates to amounts owning that are classified under ‘Other Expenses' †¢ 16 Required 1. Calculate the following cash flows: a) receipts from customers b) payments to employees c) payments for other expenses d) payments for property, plant and equipment e) receipts from the s ale of property, plant and equipment (10 marks) 2. Prepare the company's Cash Flows Statement for the year ended 30 June 2010. (10 marks) 17 Indicative examination solutions Part A: Multiple Choice 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 D A D B C B C A C D D A A C B B A D A B D C C B B C D C B D 18PART B Question 1 Question 1 Part A Recording transactions Matthews James Services Pty Ltd General Journal Date 2010 2 Jul Account titles and explanation Cash Share Capital (Issued shares) Rent expense Cash (Paid first 6 months rent) Deposit Cash (Deposit on electricity) Post. Ref 100 300 Debit 46,000 46,000 Credit (20 marks) (10 marks) 2 Jul 500 100 20,000 20,000 2 Jul 105 100 300 300 3 Jul Shop Fittings 110 21,500 Loan Payable 200 10,000 Cash 100 11,500 (Purchased shop fittings paid part by cash and part covered by a loan agreement) Supplies Cash (Paid for supplies) Inventory Cash (Paid cash for inventory) Advertising Expense Cash (Paid advertisi ng expense) 103 100 1,580 1,580 4 Jul 4 Jul 104 100 20,000 20,000 6 Jul 01 100 1,750 1,750 16 Jul Cash 100 Accounts Receivable 101 Sales 400 Cost of Goods Sold 450 Inventory 104 (To record first half month sales) 20 Jul Insurance Expense Cash (Paid 1 year insurance policy) 502 100 16,480 275 16,755 7,650 7,650 1,250 1,250 19 23 Jul Cash 100 Accounts Receivable 101 (To record collection of accounts receivable) 28 Jul Salary Expense Cash (Paid salaries) 504 100 50 50 1,500 1,500 31 Jul Cash 100 Accounts Receivable 101 Sales 400 Cost of Goods Sold 450 Inventory 104 (To record second half month sales) 31 Jul Telephone expense Cash (Paid Telephone expense) 503 100 22,729 530 23,259 10,890 10,890 110 110 20 Question 1 Part BFinancial Statements Crossing Australia Ltd Income Statement For the Year Ended 30 April 2009 (10 marks) Revenues: Service revenue Expenses: Wage expense Interest expense Depreciation expense – equipment Supplies expense Insurance expense Electricity and gas exp ense Depreciation expense – building Total expenses Net profit $98,550 $60,310 8,170 6,900 6,880 5,370 4,970 3,710 96,310 $2,240 21 Question 1 Part B continued Crossing Australia Ltd Balance Sheet As at 30 April 2009 Assets Current Assets Cash at Bank Accounts Receivable Supplies Prepaid Insurance Total current assets Non-Current Assets Equipment Less: Acc. Depreciation Building Less: Acc.Depreciation Land Total Non-Current Assets TOTAL ASSETS Liabilities Current Liabilities Accounts Payable Interest Payable Wages Payable Unearned Service Revenue Total Current Liabilities Non-Current Liabilities Bill Payable TOTAL LIABILITIES NET ASSETS Owner’s Equity Share Capital Retained Profits OWNER’S EQUITY $ 1, 370 43,740 3, 690 2, 290 $ 51,090 $63,930 (28,430) 74,330 (18,260) $35,500 56,070 20,000 111,570 $162,660 $19,550 2,280 830 3,660 26,320 69,900 96,220 $66,440 64,200 2,240 $66,440 22 Question 2 Question 2 Part A Financial statement analysis (15 marks) (10 marks) Fo rmulae 1. Current ratio = Current assets/ Current liabilities 2. Stock turn (Inventory turnover) = COGS/ Average inventory 3. Debtors turn (Receivables turnover) = Net sales/ Average net receivables 4. Net profit ratio = net profit/net sales 5.Debt to total assets ratio = total liabilities/total assets Calculations 2010 Current assets: $34,100 + $110,000 + $74,800 + $187,000 + $4,400 = $410,300 2009 Current assets: $37,400 + $104,500 + $77,000 + $173,800 + $6,600 = $399,300 2010 Average inventory: ($187,000 + $173,800)/2 2009 Average inventory: $173, 800 * assumed 2008 and 2009 same balances 2010 Average receivables: ($74,800 + $77,000)/2 = $75,900 2009 Average receivables: $77,000 * assumed 2008 and 2009 same balances 1. 2. 3. 4. 5. Current ratio Stock turn Debtors turn Net profit Debt to assets 2010 410,300/183,700 = 2. 23 587,400/180,400 = 3. 26 979,000/75,900 = 12. 90 98,000/979,000 = 10% 593,000/650,000 = . 91 2009 399,300/167,200 = 2. 39 573,000/173,800 = 3. 1 951,500/77,000 = 12. 35 83,000/951,500 = 8. 7% 567,000/612,000 = . 92 Liquidity – Although it has declined slightly in 2004, Softwoods is financially sound in the short term with more than $2 in current assets to meet every $1 in current liabilities Profitability – Net profit ratio has improved marginally in 2004 with Softwoods able turning 10c of every $1 of sales into profit. For a complete picture however the ratio would need to be compared to industry. Softwoods is collecting its debtors balances at the rate of more than 12 times per year and therefore slightly better than once a month. Stock turnover however is rather slow at just over three times per year.Of course the nature of the industry would need to be considered to assess whether this level of turnover was within expectations. Solvency – Softwoods is carrying a high level of long term debt with barely enough assets to cover liabilities. This raises some concern about their long term viability 23 Question 2 Part B J ournalising adjusting entries Pass-Me-Please General Journal 30 June 2010 (5 marks) a) Dr Supplies Expense Cr Supplies b) Dr Depreciation Expense Cr Acc Depreciation (F&F) c) Dr Depreciation Expense Cr Acc Depreciation (Building) d) Dr Salaries Expense Cr Salary Payable e) Dr Accounts Receivable Cr Service Revenues f) Dr Unearned Service Revenue Cr Service Revenues 4,000 4,000 20,000 20,000 10,000 10,000 5,000 5,000 12,000 12,000 32,000 32,000 24Question 3 Question 3 Part A Date Bank reconciliation Debit (15 marks) (10 marks) Credit Account Titles and Explanation June 30 Cash at Bank Bank Charges Accounts Receivable 30 Accounts Receivable – IN Debt Cash at Bank 30 Accounts Payable – Joe Bloggs Cash at Bank 30 Bank Charges Cash at Bank 30 Cash at Bank Interest Revenue 1,190 10 1,200 550 550 63 63 25 25 48 48 (1) Original Cash at Bank account balance Add: Interest Collection of note receivable ($1,200 less collection fee $10) Less: Dishonoured cheque Error in recording c heque no. 2480 Bank service charge Adjusted Cash at Bank account balance $5,815. 30 48. 00 1,190. 00 ($550. 00) (63. 00) (25. 0) 1,238. 00 7,053. 30 (638. 00) $6,415. 30 Hardly Normal Limited Bank Reconciliation Statement As at 30 June 2007 Balance as per bank statement Add: Outstanding deposits Less: Unpresented cheques Balance as per Cash at Bank Account (1) Workings $7,075. 80 1,819. 60 8,895. 40 (2,480. 10) $6,415. 30 25 Question 3 Part B Internal Control (5 marks) This may not be an exhaustive list. Additional control issues identified must actually link to the scenario provided in the question. Violations: 1. It is Mary's responsibility to post payments to patient accounts. In allowing Fred to assist her, the establishment of responsibility principle is violated. 2.Although it appears to be a small office, it is not appropriate that Fred opens the mail, receives and records cash receipts from clients, and also appears to have custody of cash. This situation violates the segreg ation of duties principle. By posting to clients' accounts it would be possible to post credits to patient accounts and pocket the cash. 3. The documentation principle is violated when clients are not given cash receipts. Although many professional offices do not have cash registers, computerised or manual receipts are customary and necessary. 4. Independent internal verification is also being violated. There is no independent counting of the cash and comparison to total receipts. 5. Other controls are being violated. There is no mention of Fred being bonded. Also, personnel should be required to take olidays to increase the likelihood of fraud being detected. 26 Question 4 Required 1 Statement of Cash Flows (20 marks) Receipts from customers = Sales revenue + opening accounts receivable – closing accounts receivable = 141,250 + 25,000 – 30,500 = 135,750 ? Payments to employees = salaries expense + opening salaries payable – closing salaries payable = 50,000 + 1 ,000 – 3,500 = 47,500 ? Payments for other operating expenses = other operating expenses + opening accounts payable – closing accounts payable = 71,580 + 35,220 – 29,800 = 77,000 ? Payment for purchases of PPE = increase in cost value of PPE + cost value of PPE sold = 13,000 + 10,000 = 23,000 ?Receipts from sale of PPE (is a two step process) = Original cost of assets – accumulated depreciation = carrying value of asset sold = 10,000 – 4,000 = 6,000 Carrying value of asset sold + profit on disposal (OR less loss on disposal) = 6,000 + 1,000 = 7,000 Required 2 Choice Brothers Pty Limited Cash Flows Statement (Partial) For the Year Ended 30 June 2010 Cash flows from operating activities $ Cash collections: From customers Cash payments: To employees For other operating expenses Net cash generated by operating activities Cash flows from investing activities Cash collections: From sale of PPE Cash payments: For purchase of PPE Net cash generated by inve sting activities Net movement in cash Opening balance in cash 1 July 2009 Closing balance in cash 30 June 2010 135,750 (47,500) (77,000) 11,250 ? 7,000 (23,000) (16,000) (4,750) 13,500 8,750 27 28

Policing of Industrial Action in Australia Essay

Throughout history, protests in Australian have been controlled in many different ways by respective police forces. History suggests that the police in industrial disputes in Australia are not politically neutral and consistently take the side of the employer and the government. This will be critically accessed and examples will be looked at to support the fact that while traditionally police have taken the side of employers in today’s modern world the police are acting more and more as neutral bodies in industrial disputes by keeping the peace. First, the Clunes riot will be looked at in which we will see an obvious side with the employer also seen in the 1928 waterfront dispute, which will follow. The APPM dispute will then be looked at followed by the 1998 waterfront dispute and it will be seen that policing of industrial disorder has in fact changed and policed are acting more as neutral peacekeepers. The role the police in controlling unlawful behaivour on a picket line has never has been clearly defined. For the same reason, which makes courts reluctant to interfere with industrial disputes the police, have been reluctant to appear to be siding with one side or the other even in circumstances of clearly unlawful behaivour. (Willis 2000:133) In December 1873 however, armed police intervened in an industrial dispute at Lothair Mine Clunes to assist in breaking the strike. The miners had gone on strike for improved wages and working conditions. All work at the mine had stopped for fourteen weeks and the mine directors too action to break the strike by introducing Chinese labour. On December 9, five coaches loaded with Chinese miners traveled from Ballarat to Clunes with an escort of sixteen armed police (Haldane 1995:76). The convoy was met by two thousand protestors who had â€Å"erected barricades and armed themselves with brickbats†. What followed was an assault on many of the Chinese strikebreakers and a number of police officers. (Haldane 1995:76) It was later argued by the Ballarat courier (cited in Baker 1999C:5) that the Lothair directors alone should have been responsible for conveying the Chinese and should not have involved the police. According to the Ballarat Courier, Chief Commissioner Standish of the Melbourne Club was too close with the Government and the directors of company, which resulted in the use of police for the Lothair mines needs. (Ballarat Courier cited in Baker 1999C:5) The Herald (cited in Baker 2001A:28) claimed, â€Å"The duty of police is to preserve the peace and not to provoke a breach of it†. However, the police at Clunes â€Å"no only escorted the foreigners but sought to force a way for them†. The Herald argued police as spectators â€Å"are instructed under no circumstances whatsoever to appear as partisans in strikes and are told not to interfere on one side or the other until a breach of the peace is committed.† (Baker 2001A:28) In the Clunes strikes, this was definitely not the case. The Herald (cited in Baker 2001A:28) maintains that the â€Å"great mistake† of the police was they â€Å"took the law into their own hands and sought to force the men off the road† and the police should merely have used the law to punish those offenders who had placed an obstruction on the public highway. As it can be seen in the Clunes case, the police were not politically neutral and did take the side of the employer and government. This was a result of the police commissioner rumored to be in cohorts with the government and the Lothian mines themselves. An instance similar to that of the Clunes strikes was the 1928 wharf disputes. In 1928, an award was imposed by the government favourable to the industrial policy of the Federal Government but not to the workers consequently the Waterside Workers’ Federation (WWF) rejected it. By 11 September, ninety ships around the major ports lay idle. Victorian Labor Premier Hogan promised that his government â€Å"would provide every Protection† to â€Å"volunteer† workers (Baker 1999C:9). To accommodate this one hundred and fifty extra police from the country were stationed at the waterfront. (Baker 1999C:10) On 2 November, special trains transporting volunteers from Flinders Street to Station Pier, Port Melbourne, were blocked by sleepers and metal bars and objects with 2000 angry unionists waiting for their arrival. What ensued was a brutal dispute between unions and police. (Baker 1999C:10) James Morris, a unionist, persuaded the strikers to leave the pier to avoid clashes but Sub-Inspector Mossop â€Å"struck him time and time again†. Most watersiders had left the pier â€Å"but the police viciously attacked the stragglers with batons and boots†. (Age cited in Baker 1999C:10) Some of the crowd started to throw stones and police retaliated by firing into the crowd. (Baker 1999C:10). Allan Whittaker and two wounded watersiders were been shot in the back and Whittaker died because of a bullet wound to the neck inflicted by police. (Baker 1999C:11). The actions of the police that day received full government support, which meant that the actions never received any official scrutiny. (Baker 1999C:12) As it can be seen in the case of the 1928 waterfront dispute, the police were used by the government and employers to accomplish the breaking up of the dispute. This was seen with the commendation of the police actions by the government and no enquiry into police actions even after a fatality had occurred. Traditionally, as it has been seen in the Clunes riots and the 1928 waterfront dispute Australian police have readily complied in an aggressive and forceful manner to employer demands for police intervention in order to facilitate access to workplaces. Police actions have usually been â€Å"swift, decisive, uncompromising and ruthless† (Baker 1999A:40). This however was not the case at the APPM dispute and during the 1998 Waterfront. Associated Pulp and Paper Mill (APPM) dominated the industrial city of Burnie in 1992 in northwest Tasmania and was the districts largest employer of 1100 people. APPM because of a declining pulp and paper industry was taken over by North Broken Hill holding Ltd (NBH) in 1984 with its headquarters and powerbrokers mainly in Melbourne. (Baker 2002:6) Restructuring had been occurring since 1989 and for North Broken Hill-Peko, the Burnie workforce appeared too comfortable and was restructuring too slowly. (Baker 2001B:65) A dispute enthused after the directors enforced a non-union policy among other things in dealing with the workers. The police at Burnie under the direction by two senior officers Inspector Fox and Senior Sergeant Timmerman were determined to remain neutral about the dispute but this was perceived by the company as â€Å"passive and unacceptable:† (Baker 2001B:66). Fox saw his duty as foremost one of â€Å"preserving the peace in the Burnie district†. He publicly stated that his intention was to â€Å"intervene only when a disobedience of state laws made it necessary†. The Fox philosophy of policing remained consistent throughout the dispute, his believed that no industrial dispute is really a police matter. For two months, the Burnie police maintained the peace. (Baker 2001B:67) Police previously had willingly smashed pickets for NBH in Pilbara in 1986 but in the case of the APPM dispute, they took a very different approach. APPM’s industrial strategist John Guest described the police action at Burnie as weak. (Baker 2002: 9). Police resistance remove the picketers was a major obstacle to NBH-Peko reforms. Baker (2002:10) states that by failing to break the picket, police were giving â€Å"tacit support and pseudo legitimacy to union rights to organise and maintain a 24-hour picket around the mills six and a half kilometer perimeter†. On the 23 May the APPM management, in an unprecedented move served a writ of mandamus on the Tasmanian Police Commissioner. APPM management were angry that police had neglected the company’s business interests and claimed that police failed to protect public property to and to help workers who wished to go about their normal daily business. (Baker 2002:10). Forty-one people were arrested in a day of violent clashes between police and picketers on the day after Wright handed down the judgment that required the police to take action. (Collins cited in Baker 1999B:127). Baker (1999B:127) states, â€Å"The general expectation of many employers is that police will react if necessary, forcefully and repressively in order to clear picket lines†. North Broken Hill-Peko was obviously acting under this expectation when it demanded that the police break the picket lines during the APPM dispute and when this did not happen sourced alternative means to get the job done (Baker 1999B:127) As it can be seen with the APPM dispute the police were not on the side of the employer or the government, instead they supported the union in their peaceful demonstration against the APPM. This can be seen with the obvious criticism of police by the employers at APPM and the admiration of the union demonstrators. Even though the police did eventually interfere in the dispute it was as a result of a court injunction and it can be argued that if the injunction was not served the police would have probably not have interfered. It should be noted that even after the police interfered they were still respected by the media and union officials, which has not been the case in previous disputes. It was obviously seen the police were acting out of their own control in the matter in question. A similar example of non-intervention policing was seen during the Waterfront dispute between Patrick’s Stevedoring and the Maritime Union of Australia (MUA) .Police cooperation with the MUA started at the State Police Commissioner’s annual conference in Melbourne. Invoking police discretion the police commissioners advocated to all ranks that the low-key non-confrontational approach instead of aggressive and belligerent tactics. â€Å"Physical contact of the wharves is likely to lead to violence and perhaps serious injury to participants and police† and thus it was desired to be avoided at all costs. (Baker 1999B:137) After the Commissioner’s communiquà ¯Ã‚ ¿Ã‚ ½, there was no further attempt by police to remove picket lines around Australian ports. (Baker 1999B:137) In the maritime dispute, police command hierarchies ignored and even ignored requests from employers and the Prime Minister to take action against the MUA pickets. (Baker 1999A:40). The Australian Federal Police also declared that its members would refuse government directions to force them to act as strikebreakers on the waterfront and they would only act to keep the peace and maintain order. (Baker 2000:33) Patrick’s Chairman Chris Corrigan scorned the Police’s â€Å"inaction in the face of illegal community protest and time delaying†. (Speech 16 March 1999 cited in Baker 1999A:47). Corrigan like NBH appeared to have had the traditional assumption that if the employer demands the police intervention to clear passage that police will naturally agree without consideration of the consequences (Baker 1999A:47). Unlike the suppression of the stevedores in 1928 however, during the 1998 waterfront dispute the police were praised by union officials but criticised by the employer. Victorian Police Commissioner Comrie refused to be pushed into using excessive force. He criticised Corrigan’s view of the force and said â€Å"Business people and others should stick to their business and leader the policing strategies to us (Courier Mail cited in Baker 1999B:134). Patrick’s ultimately blamed their eventual defeat on the pickets and on police forces, which, they cla imed, had been too passive in response to picketers (McConville 2000:399) Ultimately, the negotiations between the protestors and unions compromised the traditional police culture, which meant that the employer merely needed to contact police who would clear the pickets by either persuasion or force. (Baker 1999A:46). Hubbard (2000:141) there was a determination of operational command to be seen as independent of the government. As it can be seen in the case of the waterfront dispute, the police were not on side with the employers and government and were instead bipartisan observers of the dispute and keepers of the peace. In this case, police repeatedly ignored requests from both Patrick’s and the Howard government to intervene in the dispute this may possibly have been a result of a determination to be seen as independent of the government. The bipartisan role of the police was also seen with the criticism by the employers and not by the union officials, which in past has been the case. It has been seen; historically the policing of industrial disputes has not been politically neutral as the police consistently took the side of the employer and government. This was seen with the strike at Clunes where albeit unsuccessfully the police tried to assist the employer by escorting strikebreakers into the town of Clunes. This was clearly a side with the employer. It was also seen with the 1928 wharf dispute when the aggressive and fatal actions of the police to break up the dispute was condemned by the unions and supported by the government wholeheartedly. However, in today’s modern society the policing of industrial disputes politically neutral and do not consistently take the side of employers and the government. This was seen with the APPM dispute where police tried to stay neutral in the disorder and accommodate the peaceful protest but were ultimately ordered by a court injunction to take action against the strikers. The political neutrality was also seen with the 1998 Waterfront Dispute where police were strictly against interfering even after numerous requests by government and the employer and in the end, the high court ruled in favour of the union members. Traditionally police have sided with government and the employer but as we are moving into more modern times the police force are becoming more neutral in industrial disputes only intervening when a clear breach of law had ensued. References Baker. D (1999A), Avoiding war on the wharves: Is the non-confrontational policing of major industrial disputes here to stay?, International Employment Relations Review Vol.5 No.2 p39-62 Baker. D (1999B), Trade unionism and the policing accord: control and self-regulation of picketing during the 1998 Maritime dispute, Labour and Industry Vol.9 No.3 April 1999 p123-144 Baker. D (1999C) Barricades and Batons: A Historical Perspective of the Policing of Major Industrial Disorder in Australia, Australian Institute of Criminology December 1999 Baker. D (2000) The Evolving Paradox of Police Unionism: Employees or Officers, in Trade unions 2000: Retrospect and prospect, National Key centre in Industrial relations Monash University Baker. D (2001A), Policing the 1873 Lothair mines dispute at Clunes in â€Å"Work-organisation-struggle Australian Society for the study of Labour History, Canberra Regional Branch, p26-33 Baker. D (2001B) The Fusion of Picketing, Policing and Public Order Theory within the Industrial Relations Context of the 1992 APPM Dispute. Australian Bulletin of Labor Vol.27 No.1 March Baker. D (2002), Changing Australian Prototype of Policing, Pickets, and Public Order, International Journal of Comparative and Applied Criminal Justice Vol.26 No.1 2002 p1-28 Haldane. R (1995) The Peoples Force, A History of the Victoria Police, 2nd ed, Melbourne University Press Carlton South Vic Hubbard. L (2000) The MUA Dispute: Turning Industrial Relations into Community Relations, Just Policy Advocacy and Social Action September 2000 Mcconville. C (2000) The Australian Waterfront Dispute 1998, Politics & Society, Vol. 28 No. 3, September 2000 393-412 Sage Publications, Inc. Willis. J (2000) Is this the end of the Line? A review of picketing in the new millennium, AMPIJ Wiseman, J (1998), Here to stay? The 1997-1998 Australian waterfront dispute and its implications†, Labour and Industry Vol.9 No.1 August 1998

Bus 310 Assisgnment Essay

Bus 310 Assisgnment Essay Bus 310 Assisgnment Essay There are millions of companies in the world today. Some of these are small, while some are global and large in nature. The company I have chosen to research is Wal-Mart. Wal-Mart is a multinational corporation specializing in retail that operates a chain of department and warehouse stores. (Wal-Mart. Our Story. http://corporate.walmart.com/our-story. Walmart’s customer base is pretty much made up of everyone. However, according to Brenden Gallagher’s article, there are types of people that frequent these stores. The first type is the wild animals, the loners one would say. They are the ones that you see in school but never wanted to talk or have any interaction with them. Then you have the shoplifting teens, these customers are there just to cause trouble, then you have the dads that don’t normally do the shopping, but have been asked to go get something. They are the ones lost, wondering around the store searching helplessly to find that one item that he has been asked to bring home. Next you have the drug users, the stoners. These customers are there because of the vast variety of muchies available to them at all hours of the night. There is also the bored elderly couples that are just there to walk around the store just to get them out of the house, the middle aged divorce that could only be there to either sulk or look for the next husband. Let’s hope it’s the sulking not the latter. Then of course, you have to have the town gossiper there to see what he/she can find to spread around town, because we all know this is where everyone goes! I know I can’t go to Wal-Mart without having to stop and talk to someone I know. Next comes the t-shirt junkies, these customers are there to buy the lame slogan t-shirts that they can get for little money. Lastly, you have the college kid that is home visiting that the parents have talked into running their errands for them. Why else would college kids want to hang out at Wal- Mart, it’s not the mall! Wal-Mart is the world’s largest corporation and can usually be found just about anywhere! Every company both small and large has a mission statement that the business operates for and from. Wal-Mart’s mission statement is â€Å"We save people money, so they can live better†. (Farfan, Barbara. Company Mission Statements-Complete list of World’s Largest Retail Missions. Retrieved from http://retailindustry.about.com/od/retailbestpractices/ig/Company-Mission-Statements/Wal-Mart-Mission-Statement.html. According to Sam Walton, the founder of Wal-Mart, the company’s purpose is to work together to lower cost of living for everyone. (Farfan, Barbara. Company Mission Statements-Complete list of World’s Largest Retail Missions. Retrieved from http://retailindustry.about.com/od/retailbestpractices/ig/Company-Mission-Statements/Wal-Mart-Mission-Statement.html. Wal-Mart uses their Human Resource department to unders tand the connection between fitting the right person the right job to motivate the employees to feel capable of successfully accomplishing the daily operations. With every business you will find issues that derive from human resource. Some of these examples are turn-over rate, low wages, and unskilled employees. Well surprise, Wal-Mart isn’t any different. There are several thousand stores around the world and they each have their own human resource issues, the one that I feel is the biggest issue is the unskilled workers let me explain why. If Wal-Mart human resource implemented a series of test to determine the persons personality, attitude, demeanor, and skills will assist in hiring better skilled workers. These test will be able to evaluate how a person can handle customers that are irate, or co-workers who are lazy and want to have someone do everything for them. If these test

Discomfort vs. Discomfiture

Discomfort vs. Discomfiture Discomfort vs. Discomfiture Discomfort vs. Discomfiture By Maeve Maddox A reader asks the difference between the words discomfiture and discomfort. Although you may find the words given as synonyms in a list, a distinct difference exists. Discomfort connotes a lack of ease. Discomfiture connotes unease together with embarrassment. discomfort (noun): 1. Something that makes a person feel (mentally or physically) uncomfortable; an inconvenience, a hardship. Also: a slight physical pain. 2. The state, condition, or fact of being (mentally or physically) uncomfortable; uneasiness. Here are some examples of both physical and mental discomfort: Why Fear of Discomfort Might Be Ruining Your Life Depending on where you experience the discomfort, eye pain can fall into one of two categories: ocular pain (occurs on the eye’s surface), and orbital pain (occurs within the eye). Rub-on pain reliever can ease arthritis discomfort Computer-related posture and discomfort in primary school children Turkey Summons US Ambassador In Ankara To Express Discomfort [over US speech] Other leaders expressed similar discomfort with the law but were not as outspoken, including the prime ministers of Canada and the United Kingdom. discomfiture (noun): 1. Defeat in battle, overthrow, rout. 2. Frustration of plans or hopes; utter disappointment; perplexity, confusion; unease, embarrassment. Discomfiture in the sense of a literal rout or defeat in battle is the word’s original meaning and occurs with some frequency in historical and religious works, but in current usage the usual sense is figurative. Here are some examples of the use of discomfiture: The Cup day at Goodwood was remarkable for the discomfiture. France’s Foreign Policy: the Discomfiture of Gambetta’s Enemies [Lebanon] has clearly been delighted by President Bashar al-Assads discomfiture Divest yourself of Bad Breath to Avoid Discomfiture in Public Meanwhile, Democrats who have few things to cheer them are enjoying the Republicans discomfiture. (Washington Post) Republican leaders are delighting in the Democrats discomfiture. (Los Angeles Times) To sum up, â€Å"physical discomfort† is what you feel with a pebble in your shoe. â€Å"Mental discomfort† is what you feel when you hear a government spokesman or news anchor say â€Å"have went.† Discomfiture is what you feel when you are all set to give a PowerPoint lecture to a room full of people, and the projector won’t work. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:50 Rhetorical Devices for Rational WritingUsing the Active Voice to Strengthen Your Writing20 Ways to Laugh

Allude and Elude

Allude and Elude Allude and Elude Allude and Elude By Maeve Maddox . . . as you move forward in this new world of social networking remember that each network has a specific purpose  as Reid has eluded to in the video. This comment on a business blog refers to a conversation between Charlie Rose and Reid Hoffman, founder of the business networking site Linkedin. There are two problems with the writer’s use of the word â€Å"eluded† in this context. 1. The writer was reaching for the word alluded. 2. The word alluded is no more appropriate here than the word eluded. In current usage elude means â€Å"to escape from something.† The criminal has eluded the police for three years. Elude can also mean â€Å"to get away from† in the sense of escaping ones memory. His name continues to elude me. Allude is often used where the word refer or mention or describe would be the better choice. The word allude means â€Å"to make an indirect reference to something.† The speaker mentioned no names, but he alluded to the last governor by talking about â€Å"a helmet of hair.† In the interview referred to in the above quotation, Hoffman is not being indirect. He describes the purpose of each social network under discussion. His remarks are specific and not indirect. For that reason the word allude is not appropriate either. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:20 Great Similes from Literature to Inspire You30 Baseball IdiomsThrew and Through

Decision-making Essay Example | Topics and Well Written Essays - 2000 words

Decision-making - Essay Example (Salaman, 2001. p.75) A smooth-decision making process is important for well-running of the organization. Decision-making process is considered to be the most important work the managers are assigned to deal with in an organization. This view is further consolidated by the fact that some people view managing and decision-making has two words with same meaning but different interpretations. There are infinite reasons to consider decision-making to be an integral part of organizations, a theory which has interested most of the theorists and economists. (Salaman, 2001. p.75) Some theorists believe that decision-making provides the door to the so called 'underworld' of an organization. The process involved in making a decision, brings out the political attitude of people involved, resulting in political activities being performed. So, it can be conceived that decision-making brings out two extreme conclusions about an organization. One end shows the strength of an organization in making crucial decisions, showing the solidarity of the management and their power. The other extreme is where the political games are played, where the leads play around the resources to get the decisions to go in their favour. Decisions made in an organization is always power played by people in influential powers and the way each decision shapes after going through these people is not even known to the people involved in it. The end decision always has as a byproduct in terms of disharmony within the organization but it is almost inherent and non deniable. (Salaman, 2001. p.9 7) According to Pettigrew, every decision has the above said political perspective added to it. According to him, an organization is a political playground, with different sub units having different perspective about a decision and each unit opposes the other in terms of their views, their struggle to show majority and finally, ending up in a lot of major implications both for nature and the end-decision. He views this political aspect of decision making to form the crux of any organization in creating the core structural and organizational processes. Several theists say that most of the people involved in decision making view governments as organization but find it reluctant to agree that all organizations are governments. (Salaman, 2001. p.97) They further reason for the neglect of this aspect explaining that people view decision making as part of a formal structure of an organization rather than viewing it as a political structure. Most people tend to work on decision making in psychological terms instead of seeing it in a sociological basis. In short, no person tends to see them as being political and in case if they act so, they justify it by reasoning that they do it for the well being of the organization. There are several features for this political perspective of decision-making that lends support to it. Pettigrew observes these features and explains how important they are to an organization. (Salaman, 2001. p.97) According to him, every organization is a group of several sub organizations. He views it to be a political system that is open for all. These sub-organizations specialize on each work and some of them may have to be dependent on one another to produce the result. In such cases of inter-dependence, a joint decision has to be done in a decision making process. These kinds of processes pave

Housing and Kitchen Reform in the Post-War Era Research Paper

Housing and Kitchen Reform in the Post-War Era - Research Paper Example Political ideologies determined the kind of domestic life that people adopted. This paper will discuss how these ideologies affected the reform in architecture and design. Great Kitchen Debate The great kitchen debate happened in 1959 in a Moscow exhibition. The debate erupted as Nixon guided Khrushchev through the half kitchen in the exhibition1. After the Russian leader caught sight of the newest model of the American kitchen, he reacted in disregard of the capitalist luxury portrayed in the architectural design of the kitchen in the subject (Figure 1). Nixon tried to highlight the fact that the kitchen was a model that featured the essence of giving women easier work in the kitchen. In order to ascertain the logic behind the debate, there is a justification of examining architecture of the kitchen in question2. The Evolution of the Kitchen in America in the Post War Period After the Second World War, every American wanted to own a house. At this time, multiple slums offered inadeq uate space insufficient space. In a bid to solve this problem, modernism in architecture resulted. There proved to be a dire need of providing people with sufficiency and convenience in their houses. This need led to the innovation of architectural design. ... The process involved evolution of the kitchen architectural space into an organization that symbolized consumption and hygiene. According to the streamlining ideology, the kitchen adopted a linear sequence that had gained popularity in America’s industrial setting (Figure 2). The sequence was a symbol of the active flow of activity in the kitchen, analogous to the real picture in the industrial setting. The kitchen portrayed the highest reflection of the rampant technological advances during that period3. In addition, it served as a bookmark of the American values and consumer habits. The materials used in the kitchen floors, walls, and appliances were an indication of the latest innovations in the American society. Streamlining of the kitchen involved effective use of the available space. Usually, cabinets assumed a linear arrangement. In addition, architecture in the post war period had aspects of the ease with which Americans had started taking life. Architecture of the Pos t War Kitchen The post war kitchen had a sink beneath the window and consisted of inbuilt-wall to wall cabinets. The ‘kitchen work triangle ‘concept of designing a kitchen in the new era took its roots. The guidelines for designing an effective kitchen in the 1950s demanded that the door should have a door that presents the kitchen with a clear opening. In addition, the door should allow should not cause a distraction to the functioning of any of the appliances. The design and position of the inbuilt cabinets should leave free space for operations. The free space, commonly designated as the triangle working area, had set dimensions. In essence, the total distance travelled in the work area could not exceed 26† (Figure 3). The work triangle resulted from

American Cancer Society Term Paper Example | Topics and Well Written Essays - 2000 words

American Cancer Society - Term Paper Example own of these today is the American Cancer Society, which has been around for almost 100 years, and which today has over 900 offices not only in the US, but in Puerto Rico as well (ACS, 2012; Charity Navigator, 2012). The society, which started out as the American Society for the Control of Cancer (ASCC), was founded in 1913 by 13 of New York City’s most well-known physicians and business leaders. This was no small feat, as should be apparent from how the Society has been operating even up till the present day, but its importance was even greater then, considering how people had lived in fear and denial of the killer disease, despite it claiming thousands of Americans a year. This being the case, the founders thought it best not only to establish the Society, but to further raise awareness through research and recruitment. Going by the Society’s nearly 100 years of service, it would be safe to say that it succeeded in that goal, at least, and on a major, major scale. It is known to be a nationwide, community-based voluntary organization aimed at the elimination of health problems arising from cancer, which it does through research, education, advocacy and service – all of which should be common knowledge by now. Not only that, it also works with other organizations with similar goals and objectives, an example of which would be the Commission on Cancer (American College of Surgeons, 2008). As a matter of fact, the Society is also known for designing and supporting educational programs aimed not only at medical professionals, but at the general public as well. And aside from this, it has also been known for bankrolling cancer research efforts. Examples of such studies include that of Burns et al (1972) and of Calle et al (2002), as well as a more recent one conducted by Krewski et al (2009). And on a more personal level, it assists cancer patients by way of emotional support and treatment. All these can be traced back to Marjorie G. Ollig, who in 1936

Business research and writing Paper Example | Topics and Well Written Essays - 2500 words

Business and writing - Research Paper Example Effective Corporate Social Responsibility is also an important asset to acquiring critical stakeholder resources. Consequently, firms who have greater and easier access to required resources are expected to be better positioned to exploit the cost structure benefits of organizational efficiency and thus more likely to gain a performance advantage over their respective competitors. This examination should assist CEO, manager and senior firm officers strategize for our organization in this age of social responsiveness. Most prominently, the arguments and results garnered here lend support for the organizational benefit of effective CSR. It outlines a path from ethical and social performance to financial performance superiority, and demonstrates that firm may use CSR and more specifically the intangible Corporate Social Reputation that it promotes, as a substantive element in deriving a workplace efficiency and subsequent competitive advantage. Scenario No. 7 Introduction Organizations today face increasingly multifaceted, and often competing, motives and incentives in their decision making. More and more people, including consumers and investors, feel that corporations owe something to their worker and the communities in which they operative which may entail sacrificing some profit at times. Organization’s ethically and socially responsible practices, commonly referred as corporate social responsibilities (CSR), have been shown to be advantageous. Furthermore, research has also claimed that being more ethical and socially responsible in business increases efficiency in the workplace. The Chief Executive Officer of the company has asked the author to research above claims. Therefore, the purpose of this report is to review available literature and recommend CSR policies to assist managers and senior firm officers strategize for organization. Corporate Reputation An organization can improve corporate reputation at the same time while working toward establish ing CSR, whether through incorporating higher human rights standards or by addressing environmental connections in the work ethic (Gaines-Ross, 2007; Speth & Haas, 2006). Reebok found that by incorporating internationally recognized human rights standards into its business practice it achieved improved worker morale, a better working environment, and higher-quality products (Holliday et al., 2002, p. 111). Manufacturing industries adopting sustainable measures are collaborating with institutions that support sustainable guidelines and are also improving and protecting their corporate reputations (Gaines-Ross, 2007; Grayson & Hodges, 2004; Holliday et al., 2002). According to Russell (2006), organizations that save money by cutting corners at the cost to the planet will be recognized as poor performers, which will ultimately affect the organization as incidents of environmental disaster will continue to linger in the minds of consumers. For example, in September 2006, the Dutch compa ny, Trafigura Beheer, which unloaded toxic sludge on the coast of Africa, killing 7 and making 50,000 people ill, has experienced the backlash from consumers for its poor decision (Gore, 2006; Russell, 2006). Trafigura Beheer focused on the financial cost associated with disposing of the toxic waste product and chose an easier method (Gore, 2006). The mistake made to ship the waste to Abidjan instead of processing it ethically has desecrated the company's

Midterm Essay Example | Topics and Well Written Essays - 1250 words - 3

Midterm - Essay Example o the fateful time of the renown Trojan War happened which left the Greeks and natives alike bereaved and mourning for their beloved and brave men who perished as heroes in their fight in the incardinate battle fields. The Dorian invasion which happened around 1100 BC is reliable for the fall of the Homeric Age; it was the irrefutable demise of the Minoan civilization. The economic and political structures of the Homeric Greeks were less advanced than in the former recognized Classical era of ancient Greece. The Homeric Greeks did not refer themselves as Greeks. This group distinctly denominates the Argives, the Achaeans and the Danaans people. These people were solely connected to each other by the city states relationships which shared the same language with the varying dialects. The Homeric Greeks were a tribal society governed by a presiding class known as basileis whose duties contained those of a king, general and a judge coupled with other religious responsibilities. The noblemen or rather the Aristoi assisted the king in his calculations and planning and comprised an advisory council / boule. There was an assembly which comprised the agora and a speaking forum comprising the Laos. This society entailed women participating actively in sports such as athletics. They had a level of freedom and enjoyed prestige. The society was however dominantly patriarchal in which a common ancestry and a common king was acknowledged. Slavery existed but in any case the slaves were in small numbers with the majority of the slaves being women held captive. Hard work was performed by the nobles themselves and the men they hired and a portion was left to the slaves. Women were also trained at their homes in gymnastics on how to bear healthy children. Women at home learned important household skills like spinning, sewing, weaving and cooking among other jobs. They were taught basic facts on mythology and religion and infrequently they were taught to handle music instruments.

Business research and writing Paper Example | Topics and Well Written Essays - 2500 words

Business and writing - Research Paper Example Effective Corporate Social Responsibility is also an important asset to acquiring critical stakeholder resources. Consequently, firms who have greater and easier access to required resources are expected to be better positioned to exploit the cost structure benefits of organizational efficiency and thus more likely to gain a performance advantage over their respective competitors. This examination should assist CEO, manager and senior firm officers strategize for our organization in this age of social responsiveness. Most prominently, the arguments and results garnered here lend support for the organizational benefit of effective CSR. It outlines a path from ethical and social performance to financial performance superiority, and demonstrates that firm may use CSR and more specifically the intangible Corporate Social Reputation that it promotes, as a substantive element in deriving a workplace efficiency and subsequent competitive advantage. Scenario No. 7 Introduction Organizations today face increasingly multifaceted, and often competing, motives and incentives in their decision making. More and more people, including consumers and investors, feel that corporations owe something to their worker and the communities in which they operative which may entail sacrificing some profit at times. Organization’s ethically and socially responsible practices, commonly referred as corporate social responsibilities (CSR), have been shown to be advantageous. Furthermore, research has also claimed that being more ethical and socially responsible in business increases efficiency in the workplace. The Chief Executive Officer of the company has asked the author to research above claims. Therefore, the purpose of this report is to review available literature and recommend CSR policies to assist managers and senior firm officers strategize for organization. Corporate Reputation An organization can improve corporate reputation at the same time while working toward establish ing CSR, whether through incorporating higher human rights standards or by addressing environmental connections in the work ethic (Gaines-Ross, 2007; Speth & Haas, 2006). Reebok found that by incorporating internationally recognized human rights standards into its business practice it achieved improved worker morale, a better working environment, and higher-quality products (Holliday et al., 2002, p. 111). Manufacturing industries adopting sustainable measures are collaborating with institutions that support sustainable guidelines and are also improving and protecting their corporate reputations (Gaines-Ross, 2007; Grayson & Hodges, 2004; Holliday et al., 2002). According to Russell (2006), organizations that save money by cutting corners at the cost to the planet will be recognized as poor performers, which will ultimately affect the organization as incidents of environmental disaster will continue to linger in the minds of consumers. For example, in September 2006, the Dutch compa ny, Trafigura Beheer, which unloaded toxic sludge on the coast of Africa, killing 7 and making 50,000 people ill, has experienced the backlash from consumers for its poor decision (Gore, 2006; Russell, 2006). Trafigura Beheer focused on the financial cost associated with disposing of the toxic waste product and chose an easier method (Gore, 2006). The mistake made to ship the waste to Abidjan instead of processing it ethically has desecrated the company's

Historical Analysis of the Gunpowder Plot of 1605 Research Paper

Historical Analysis of the Gunpowder Plot of 1605 - Research Paper Example This led to Queen Elizabeth's attempts towards religious tolerance which failed. The end result was a deep dissatisfaction amongst Catholics in England which culminated in the Gunpowder Plot to assassinate King James. Supremacy and Uniformity Act & Penal Law in the 1500s England encountered the reformation in the era of Henry VIII who passed the Act of Supremacy of 1534 which made the Crown take over the English Church from Pope1. This was due to some fundamental disagreement concerning monogamy and his desire to divorce his wife which was unapproved by the Pope. Due to this, the Church was deeply divided. The Uniformity Act of 1534 required all priests in England to swear an oath to the King of England and not to the pope. Notable bishops and priests refused to do this and they were executed. This included John Fisher, Bishop of Rochester who refused to swear allegiance to the King of England. The society was therefore divided between the Catholics, who were influenced by the need t o remain loyal to the Pope and Rome and the Anglicans who had decided to swear allegiance to the King of England. Also, the wind of Protestantism was blowing in Britain because many breakaway groups like the Calvinists and other such groups were fully operational in the country. The Protestants demanded a total breakaway from the Catholic Church and full derecognition of the Pope. However, the Anglicans maintained some of the traditions of the Catholic Church. Since the King had supreme power and authority, he managed to make important changes and reforms to the Anglican Church. He went further and married several women and had different children who were all capable of taking over from him. After his death in 1547, Henry VIII was replaced by Edward VI who reigned in 1553. Edward VI's mother was Jane Seymour and was a Protestant. He repealed six articles of the Uniformity Act and integrated some elements of Calvinism. Queen Mary took over in 1553 after the death of Edward VI. Mary's mother was Catherine of Aragon. She was a Roman Catholic and she promoted Catholicism in England during her reign. She defied all odds and married her cousin, Philip from Spain and this really angered many leaders in England who saw this as a major return to Catholicism. Mary's reign was said to be very bloody because she took so many steps to suppress Protestants and other views. In her reign, she burnt 300 people at the stake and this furthered her effort to return the country to its Catholic roots2. When Elizabeth I took over from Mary in 1558, there had been two important transitions ahead of her reign. Elizabeth I was the daughter of Henry VIII and Anne Boleyn and was the last Tudor to reign. At this point, the different religious had emerged. This included the Catholics, Protestants, and Anglicans. Within these sects, there were extreme groups and ideologies that sought to control affairs of the state in a more holistic manner. In order to prevent tensions in her reign, Eliza beth II passed the Act of Supremacy3. This was a kind of religious settlement that was meant to prevent further violence and promote national unity/stability. This Act canceled the pro-Catholic laws of Mary and the King/Queen of England was to become the head of the Anglican Church. People taking high public office were required to swear to the Queen.  

Violence In Youth Culture Essay Example for Free

Violence In Youth Culture Essay The youth is the future of any nation. Every young person has the potential to lead towards the detriment of himself and others as well as towards the beneficial aspects. The life of violence is expectedly, a personal choice; but this choice oftentimes is impacted by social structure and individuality. For some who have lived the life of violence all their lives, option is not within their fate, so to speak. It is their byword most of the time that â€Å"life has few if not, no choices at all† for people like them. Crime, especially committed by the youth, comprises a major, escalating portion of the nation’s criminal problem. Whats more, majority of adult offenders in the country’s jails grew up from child and adolescent life of criminal behavior. In addition, many of the adults in prison today began their criminal careers as youths and teenagers. . Consequently, whatever approaches the government seeks to implement in order to curb juvenile delinquency must touch every segment of society that has bearing, in any way, upon children (Source:www. cato. org/testimony/ct-wc67. html). A lot of studies on demographical statistics have been made to figure out the problem of juvenile delinquency. As a result of these studies, awareness is achieved as to what to do or how to deal with this rising problem of youth in general. The Office of Juvenile Justice and Delinquency Prevention (OJJDP) formed a Study Group on very young offenders to look at the special case of children from ages 13 down and examine the incidence and the frequency of crimes committed by this particular age group. According to their study, the number is rising of children committing crimes based on the record of the juvenile justice system; i. e. according to court caseloads. Considering their age (at a very young age of 13 – below), one would automatically understand the odds of these children committing more crimes as they pass through adolescence into adulthood) (Source: Organization of African Unity and UNICEF, â€Å"Africa’s children, Africa’s future†, a background sectoral paper prepared for the OAU International Conference on Assistance to African Children, Dakar, 25-27 November 1992, Accessed:www. cato. org/testimony/ct-wc67. html, Dec. 3, 2006). A. Demographics Latest statistics show, as U. S. Department of Justice’s has done in their survey, youth offenders with age ranging from 7 to 12 years, are becoming more and more involved with the juvenile justice system. Meaning, â€Å"criminals† within this age group are increasing. One in ten juvenile arrests involves kids under thirteen years old. Offenses range from arson, rape, homicide, aggravated assault, robbery, to not so serious but persistent disruptive behavior such as truancy and incorrigibility. These children â€Å"have a two to threefold greater risk of becoming serious, violent, and chronic offenders† (OJJDP, Mar. 2003). Of course, if these children are not given enough attention and not dealt with effectively, by the authorities (including, first of all, their parents), the likelihood is that they will be spending their future years, in a more prone condition, to commit the same crime/s repeatedly (given the opportunity), as they had already committed the same in the past. They will be â€Å"in it† for the long haul. When this happens, the result will not be a good prospect for the citizenry of the nation, and even more for the parents. Large funds will be siphoned from educational system, child welfare system, the justice system, mental health agencies, just to alleviate this worsening problem. Added to this dismal prospect, is the continuing threat to public safety and property (Loeber and Farrington, 2001). B. Age and Crimes Committed Survey tells us that among U. S. penitentiaries, it’s very common to see very young children behind the bars (Snyder, 2001). The FBI has its own collected data under its branch Uniform Crime Reporting Program. The data shows that, all in all, law enforcement agencies in 1997 have recorded arrests of children less than thirteen years of age, and they are approximated at about 253,000 arrests (Snyder and Sickmund, 1999). And of these arrests, ten percent are violations such as running away from home, curfew violations, and drunkenness violations. The FBI data also shows that nine percent of these overall arrests (253,000) of delinquent children are youths younger than thirteen. Notwithstanding this overall projection, there is good news: Intervention and prevention programs are being made to curb this increasing problem on child delinquency. These programs are seen to produce positive results as they are addressing the factors that constitute this whole concern (OJJDP, Mar. 2003). In 1998, OJJDP, in attempt to better comprehend the studies made thus far, convened the Study Group on Very Young Offenders. Their aim was to analyze the existing data so as to be able to address the remaining key issues left untouched in available publications that time. The Study Group members together with some experts on juvenile delinquency and psychopathology (most of them authors) found out that â€Å"some young children engage in very serious antisocial behavior† show by their behavior that they had early delinquency problems. They were able to identify several factors that are, based on their observations, contributing parts to the early onset of the child’s offending (OJJDP, Mar. 2003). The convening of these experts resulted in the completion of The Child Delinquency Bulletin Series in 2001 with grant number 95-JD-FX-0018 which was published subsequently by Sage Publications under the title Child Delinquents: Development Intervention and Service Needs (edited by Rolf Loeber and David P. Farrington). Now, the Office of Juvenile Justice and Delinquency Prevention encourages all concern – the parents, teachers, and the juvenile justice community to avail and use the information compiled in this book to deal with the needs of youth offenders and proceed to think of ways on how to be more strategic and effective as they implement their steps (OJJDP, Mar. 2003). C. Background (home, childhood, and family) Sociologists, in an attempt to explain and point out the reasons behind delinquency, have concluded that there are connections between specific youth behaviors with the home environment, family background, the neighborhood, associations, and many other aspects that together, or separately affect the formative years of young people’s social environment. Delinquent children usually come from a background of difficult circumstances. Some of them were virtually forced under certain circumstances that leave them no other options but commit certain crimes. Parental alcoholism, poverty, breakdown of family, abusive conditions in the home, death of parents during armed conflicts or drug overdose, and the HIV/AIDS scourge, and etc. are some of the various reasons that can leave children virtually orphaned. One or both parents may be physically present, but because of irresponsibility on their part (if even one of them is addicted to drugs or alcoholic), a child may grow developing certain ways and attitudes that are directly/indirectly caused by the parent/s addiction or drug-related behavior. In this case, true delinquency lies on the parents; and the children are, in a way, orphaned or unaccompanied, and without any means of subsistence which, in the first place, the parents’ fundamental responsibility to provide. Few children, if there are any, survive these disastrous environment. They are first in the line of those who are at greatest risk of falling into juvenile delinquency. According to UNICEF, between 1992 to 2000, children in especially dire conditions of life have increased in number from 80 million (1992) to 150 million (2000) (Source: Organization of African Unity and UNICEF, â€Å"Africa’s children, Africa’s future†, a background sectoral paper prepared for the OAU International Conference on Assistance to African Children, Dakar, 25-27 November 1992, Accessed:www. cato. org/testimony/ct-wc67. html, Dec. 3, 2006). There are behaviors which can be said as normal part of growing up years of children in general. Some even stretched it too far as to say that antisocial behavior may be normal at some stage between childhood and adolescence. It is either just a part of growing up path in which everyone must pass, or if not given proper guidance, antisocial attitudes may become part of a long-term pattern of criminal activity(United Nations Guidelines for the Prevention of Juvenile Delinquency or The Riyadh Guidelines).. â€Å"Youthful behavior or conduct that does not conform to overall social norms and values is often part of the maturation and growth process and tends to disappear spontaneously in most individuals with the transition to adulthood† says The Riyadh Guidelines. It is quite common to young people, especially in teenage or adolescent years, to have committed or commit some kind of petty offence at some point. But this pattern should not continue into adulthood turning someone into a full pledged criminal (United Nations Guidelines for the Prevention of Juvenile Delinquency or The Riyadh Guidelines). Guidance and oversight by parents or responsible adults are very important during crucial years of a child. This stage is between childhood to adolescence. Children must be closely monitored and mentored and be guided/assisted between transitional periods. While it is true that delinquency is part and is a common characteristic of immaturity, it is very important to bear in mind that during this period of growth, juveniles (if left alone and unguided) often tend to create stable criminal groups. With this more permanent association, an atmosphere of stability and belongingness begin to impress into young people’s subconscious until it becomes a virtual reality where life for them comes alive (OJJDP, Mar. 2003). Without noticing it as it is typical of any youth to be lacking in prudence, with newly embraced group, a corresponding subculture starts to assimilate them, and before long, they start to engage in activities of adult criminal groups. It is usually after being engaged in criminal activities for an extended period of time with its accompanying consequences (such as ending up in prison or rehabilitation institutions for drug addicts) that delinquents realize they are into a very dangerous zone. They have, in effect, chosen delinquent careers (OJJDP, Mar. 2003). According to available Statistical data in many countries, delinquency is, by and large, a group trend. A large portion of all juvenile violations (between two-thirds and three-quarters) are perpetrated by youths who are members of certain gangs. â€Å"Even those juveniles who commit offences alone are likely to be associated with groups. According to data from the Russian Federation, the rate of criminal activity among juveniles in groups is about three to four times higher than that of adult offenders† † (Venkatesh, 1997). If the subcultural aspect of juvenile group activities is only given the attention it deserves, it will be better understood. The culture being advocated by different juvenile groups is a heterogeneous mix. It is a mixture of predominant values of a certain social class, which are (unfortunately) spread mainly by the entertainment industry unconsciously. It can be values or lifestyle systems which are particularly indigenous to a neighborhood or even to a smaller group. â€Å"Subcultures can be defined as particular lifestyle systems that are developed in groups and are in structurally subordinate positions as a result of pressure exerted by the predominant systems. Subcultures reflect individual and group attempts to solve structural contradictions† † (Venkatesh, 1997). Because juvenile groups exist in a locality, this fact must be taken into consideration. A community is defined by its geographic location, â€Å"by the similarities of social characteristics of its residents, such as membership in a social class or ethnic group† (Venkatesh, 1997). Children who are well taken care of by their parents and are thus adequately supervised are at less odds to be involved in criminal activities. Studies have proven that. Dysfunctional family, on the other hand, which is commonly characterized by regular conflicts, parental negligence, poor communication because of absorption to outside activities by parents, are always assumed to be the breeding ground for delinquents. Children in disadvantaged family settings are usually insecure, have a low view of self, and consequently have fewer opportunities for legitimate employment. They face a higher risk of social exclusion† (Venkatesh, 1997). Because of the breakdown of family institution, the ever increasing rate of single parenting and the many factors that contribute to this disintegration, the family as a unit has been redefined and as a result children are reaping the effects((OJJDP, Mar. 2003). An important assumption here is that, boys coming from the low-income families search for models of masculinity from these gangs. These forms, in a lot of instances, serve as their surrogate family, filling in the void for leadership roles which are supposed to be filled in by their real fathers. Instead of finding what they are looking for in a family, through those substitute groups, what they get is more than what they bargained for: â€Å"cruelty, becoming bully themselves, excitability and anxiety† (OJJDP, Mar. 2003) Conclusion Because family is the true breeding ground for achievement and true success, great importance is now being given for the well-being of this important unit of the community. Children’s achievements and/or performance in school are directly influenced by their parents more than the school itself. The parents’ moral, emotional, and financial capacity are basic for children’s early training: e. g. the acquisition of educational resources depends so much on the parents’ determination to obtain them for the enhancement of their children’s education (Wiig, 2001) . Here now is the immense disparity: young people aged 18 and below, who come from the socio-economically-deprived level most of the time feel excluded because of their disadvantages. Thus, they resort to looking for ways to help this area where they see themselves deprived. Gangs, to them, are easy solutions. Delinquents who are already part of this subcultural group are eager to recruit them. Opportunities are equal to everyone (OJJDP, Mar. 2003). Unlike in school and their family, these have no strict rules to be followed except loyalty to the group. It gives young people esteem when they somehow feel they are the â€Å"rule† in themselves. This is the lure of gangs. It gives the promise of fulfillment to would be delinquents. Popularity, access to the powerful figures on the streets, freedom to express one’s self, as well as easy flow of money (if the gang is also involved in some illegal activities such as drug dealings, which is common in most gangs) are seemingly within grasp of anybody who just have the guts to dare (OJJDP, Mar. 2003). Reference: Griffin, Torbert, and Szymanski, 1998. See J. Hearn, The Violences of Men: How Men Talk about and How Agencies Respond to Men’s Violence to Women (London, Sage, 1998); L. A. Goodman and others, â€Å"Male violence against women†, American Psychologist, vol. 48, No. 10 (1993), pp. 1,054-1,058; and M. P. Koss and others, No Safe Haven: Male Violence Against Women at Home, at Work and in the Community (Washington, American Psychological Association, 1994). Loeber, R. , and Farrington, D. P. , eds. 2001. Child Delinquents: Development, Intervention, and Service Needs. Thousand Oaks, CA: Sage Publications, Inc. OJJDP, Mar. 2003. (The Office of Juvenile Justice and Delinquency Prevention is a component of the Office of Justice Programs, which also includes the Bureau of Justice Assistance, the Bureau of Justice Statistics, the National Institute of Justice, and the Office for Victims of Crime.) http://:www. cato. org/testimony/ct- wc67. html.. (Accessed Dec. 2006)J. Flores, Administrator. Snyder, H. N. , and Sickmund, M. 1999. Juvenile Offenders and Victims: 1999 National Report. Report. Washington, DC: U. S. Department of Justice, Office of Justice Programs, Office of Juvenile Justice and Delinquency prevention. Snyder, H. N. 2001. Epidemiology of official offending. In Child Delinquents: Development, Intervention, and Service Needs, edited by R. Loeber and D. P. Farrington. Thousand Oaks, CA: Sage Publications, Inc. , pp. 25–46. United Nations Guidelines for the Prevention of Juvenile Delinquency   or The Riyadh Guidelines http://:www.cato.org/testimony/ct-wc67.html.. (Accessed November 2007)J.   Ã‚  Ã‚  Ã‚  Ã‚   Flores, Administrator.