Features in Igloo Construction

Features in Igloo Construction Introduction Due to the freezing temperature in winter seasons, some people would prefer to take shelter inside houses where fireplace can warm the body. These houses are commonly built made of either wood or concrete. But not for the Inuit people. The Inuit people constructed homes and villages using snow. Yes, thats right, snow. Why would anyone create a shelter in the tundra region using snow? Because a snow shelter is surprisingly warm inside. The most popular ice shelter is the igloo. However, there are other types of ice shelters such as the quinzhee and snow caves. Igloo The igloo (fig. 1) is the customary haven of Inuit living in the far northern districts. Most people would picture an igloo as a dome shaped structure made entirely out of snow blocks. However, an igloo doesnt have to be made out of snow blocks.   The word igloo (or iglu) traditionally means a house made of any type of materials [cite]. The popular type of igloo is constructed using snow blocks in a round frame in which the walls bend into the center tow °rd thà Ã‚ µ toÑâ‚ ¬ to ц¢h °Ãƒâ€˜Ã¢â€š ¬Ãƒ Ã‚ µ  ° ц¢now v °ult in which the angled roof can support itself. Usually, the entrance of an igloo is shaped like a tunnel and located at the bottom of the structure. The igloo usually has a small hole on the top that serves as ventilation. A warm shelter made of ice An igloo, even though made completely out of snow blocks, are surprisingly warm inside. But how is it possible? The secret behind an igloos warmth lies behind the materials used to construct it. Igloos are typically constructed using packed snow molded into rectangular blocks. These blocks are then stacked around a cavity. After the blocks have been placed, the cavity would then be uncovered. Usually, igloos do not have a flat surface, rather it is structured into different levels (fig. 2). The reason for the unlevel surface is because air becomes denser the colder it is [cite]. Due to the difference in density, the cold air inside the igloo would clump together in the lower level of the igloo forming a cold trap. In other words, the igloo is built based on the principles of physics. While outside temperatures may range to -49.0  °F, the insides of the igloo may be as warm 61  °F [cite]. Construction The igloo is a dome shaped structure that can be built using blocks of snow inclining toward each other. The snow blocks are usually polished to completely seal the walls and the finished structure doesnt need any additional supports. If the igloo is built correctly, it should be able to withstand the weight of an average adult male standing on the top of the igloo [cite]. For a bigger igloo, the snow blocks are first lined up to shape a vertical wall rather than an arc. The structure is built by stacking the snow blocks in a spiral form as shown in figure 3. After the first row, more blocks are stacked on top of them forming an upward spiral, creating an arc that results in a self-supporting dome [cite]. It is not recommended to use fresh snow to build an igloo. To build an igloo, the snow used must have enough density so it can be stacked appropriately. When in use, the inside the igloo is typically warm enough to cause the inner walls to melt slightly. When the igloo is not in use , the melted snow will refreeze and develop a layer of ice that adds to the strength of the igloo. Given enough time, the igloo becomes a house of ice rather than snow. The igloo is commonly built in three different sizes for different purposes [cite]. A smaller igloo is typically built as a temporary shelter when hunters are out on the land or sea. The medium sized igloo is semi-permanent, and usually houses one or two family. There are often a number of medium sized igloo in an area which forms a small village. The larger igloos are usually two igloos connected through a tunnel, with one building used for events and the other to live in. Quinzhee A quinzhee (fig. 4) is a snow shelter made by digging out a pile of snow, creating a hollow area. Usually, a quinzhee is constructed only for temporary use, unlike an igloo which is semi-permanent and made using snow blocks. The word quinzhee is of à Ã‚ th °b °Ãƒâ€˜Ã¢â‚¬ ¢k °n origin [cite]. Since the quinzhees are not typically built as a permanent shelter, the snow used to construct a quinzhee doesnt need to be as dense as the snow used to construct an igloo. It is easier to construct a quinzhee compared to an igloo. However, a finished quinzhee would be not as durable as an igloo and is more prone to collapsing in harsher conditions. It is easier to build a quinzhee compared to an igloo. However, a finished quinzhee would not be as durable as an igloo. Due to the quality of the snow used, the quinzhee is very likely to collapse in harsh weather conditions. Because the quinzhee is usually only constructed in times of need, its aesthetics and quality are traded for time and materials [cite]. Snow Cave A snow cave (fig. 5) is a type of ice shelter built by digging through snow. Using the same principles as an igloo, the entrance of the snow cave is built lower than the main area to trap warm air in the main area, and like a quinzhee, is only for temporary use. Even though outside temperatures may be as low as -40 °F, the inside of a properly made snow cave can be as warn as 32 °F [cite]. Glacier Cave A glacier cave (fig. 6) is a special kind of ice shelter as it is not made by human hands. Most glacier caves are created by water running through or under the glacier [cite]. The running water usually comes from the melting surface of the glacier, entering the ice at cracks which enlarge after some time, both by erosion and melting. Due to global warming, many large glacier caves have disappeared as glaciers around the world melt [cite]. Dangers Ice structures, unfortunately, also comes with risks and dangers. The risks of these dome shaped ice structures include the dangers in ventilation, and structural integrity. When an igloo is made with a diameter of 10 feet or bigger, it has to be built in a perfectly shaped dome otherwise it will collapse. The quinzhee is more prone to collapsing than an igloo. Because of the warmth inside the quinzhee, the inner walls of the quinzhee would melt. Since a quinzhee isnt built from sturdy snow blocks like an igloo, it is very likely to collapse which may cause death.

Marketing Led of Turkish Airlines

To: Adrian Edwards From: Guler kaya Date: 03 November 2011 Report title: The marketing plan of Turkish Airlines 1 Introduction / Terms of Reference The report will be concluded with an overall summary of the company situation, market share and evaluation of its future marketing activities. The objective of this marketing plan is further developing Turkish airlines market share in 2010/11 period through marketing program and initiatives. Savoir of the Turkish nation and motherland, founder of the Republic on 16 February 1925 guidance of the Great Leader Ataturk â€Å"Turkish Aeronautical Association† was founded under the name of the Turkish Aeronautical Association, the Great Turkish nation living with the material and moral support, embrace and love of aviation is an organization working for . Turkish Aeronautical Association, not political activity, not only is an organization working in areas related to aviation. The Authority technical and administrative matters, shall cooperate with the Air Force, Air Force will ask the opinion of the principle decisions before creating. Turkish Aeronautical Association, 5 August 1925 by the Council of Ministers was among the non-profit associations. The Authority is a member of the International Aeronautical Federation, Turkey, and Aeronautical Federation is the authority. The President and Cabinet, the spiritual guardians of the Turkish Aeronautical Association. The Agency's headquarters in Ankara. Turkish airlines celebrated 75th year in civil aviation in 2008, where they started with only 19 seat capacity, now making plans to be one of the major players of the global market. Turkish Airlines Inc. or Turk Hava Yollari A. O. (THY), is the flag carrier of Turkish air transportation. Its 70 aircraft comprise one of the youngest fleets in Europe. More than ten million passengers a year fly THY's network of 100 destinations, three-quarters of them international. THY was formed in 1933 as a domestic carrier. It built up an international network after World War II but eventually was hindered by mishaps and poor customer relations. The airline began a turnaround in the mid-1980s. It slowly began a privatization process in 1990, when 2 percent of stock was floated. This was accelerated in late 2004 with the offering of an additional 20 percent of shares. Profit of TL 107 trillion in 2004 to 12 million passengers, Turkish airline companies that serve technical e. g. KLM, SAS, FLY AIR, DELTA Airlines, Austrian Airlines, Olympic Airways, Sun Express, MNG Airway much like company plane maintenance of domestic and foreign repairs Turkey. Turkish airlines representation in the world will announce the name of the biggest brand in the future growth around the globe Turkish Airlines experienced and quality through the in the former has a superior power, and quality of all working team is growing. Class caters best to the world economy Turkish airline 1. 060 of the world arrive at the of as the number of passengers and the quality of Europe's fastest growing, developing airway, they are a huge family of 15 thousand persons in the service of the world. In addition 1 year in the city of the world in more than 160 humanitarian blew more than 25 million and a third of Europe's best airline company. Turkish Airlines Industry THY had some features that makes it strong in the sector. First of all, THY charges close to a discount-airline. Secondly, it offers a business class service on both overseas and domestic flights. Moreover, THY offers a frequent flyer program (an example to this is; Miles&Smiles) Fourthly, it competes with international and domestic airlines and long distance inter-city bus services (through price cuts). Finally, THY had the best landing slots (in Istanbul & Ankara) and it is the only Turkey based international carrier. Unfortunately, THY has some weaknesses such as; acting    like a legacy airline, but does not qualifying as one. Furthermore, THY is not a name brand. Thirdly, there are no strategic partnerships (high point cost per redeemed flight) (weak frequent flyer program with high costs). Also there are lack of customer orientation    and lack of service culture . Finally, its fleet size is small. There are some opportunities like; THY sees itself as a competitive enterprise rather than a government agency. Secondly,    THY has the confidence of financial markets , also, THY has a year or two before foreign discount airlines are allowed to fly to Istanbul and other Turkish markets . Finally, the expected rise in world airline    passenger traffic can be an opportunity for THY. We can sum up the threats THY faces as 3 categories; short-term threats, medium-term threats and long-term threats. To begin with, short-Term Threats are the expansion of existing competitors    and the entry of new competitors . Secondly, medium-term threat is; Istanbul, Izmir, Antalya and Ankara destinations will be available for discount routes from major European centers. Finally, long-term threats are; firstly, the European Union’s adoption of a true ‘open skies’ policy    (which will lead all international carriers to enter domestic market of THY. Secondly, terorism and war fears (decrease in the amount of tourists). Lastly, low cost travelling to other destinations (from Europe)   2. Finding: 2. 1 Social Factor On development, the international arena, competitors, customers on the airline does not always process-oriented, customer-focused pandemic disease, climate conditions, and transportation. for example if you have the swine flu in country after country, this does not mean other countries can not be bi, air field coming from each country, so people trying to cross the country without going out of control, must necessarily. Turkish Airlines passenger if it is the best example of the Turkish Airlines for the first time to enter the country is doing, and it enters the body through the countries in check is also. . Airline companies, upping the ante to take security measures due to recent terrorist attacks, security measures have had a dramatic change. And security enhancement, in a sense, the pilot, passengers and their families to ease the minds, but also the terminal, the airport ticket counter, the amount of time and effort needed to get the gate increases the anxiety and frustration. Because, a few successful security breaches have occurred in the last decade, the luxury of being too loose for the safety of airlines will never again own. Turkish Airlines has received many awards because the security in terms of the number of disciplinary and experienced for example, once an institution, I have travelled to Istanbul, Turkish Airlines plane, and security all acted according to law and no one checked item in a separate treatment did not. 2. 2 Economical factors – THY ticket prices dropped by half compared with 2003 dollars and euro terms. Worked 10 percent profit margin. The most important thing was for a long time to grow healthy. – The number of passengers was 10 million to 35 million. The number of passengers increased by 6 times with other airlines. Turnover increased by 5 times world. – This is a good example in the same way. – 12 thousand to 16 thousand in 2010, the number of employees currently gets 90 percent of the time. What does need to be first on this subject? – increase its market share in the world's largest airline. – 7. billion dollars this year, 40 percent of which will remain in Turkey. 2. 3 Legal factor i. Turkish Airlines Website conditions of use ii. Privacy Policy statement iii. General conditions of Carriage(passenger and Baggage) iv. Legal Notice Passenger Rights v. Terms ; Conditions (web-Mobile) 2. 4 Political Factors THY was a government-owned, national flag carrier. Labour agreement has powerful (Turkish Civil Union of Aviation). Discounters suit themselv es and make money from receipts thanks to regulations of government. In 2002, the new Turkish Government announced, it would no t be subsidization for THY. The State privatization Administration launched a public share offering. Trust of financial markets without the need for government guarantees. 2. 5 Technological Factors Accordance with European standards of international quality certificates, high-tech centre of the worlds, Turkish Technical one of the centres of more than 30 airlines as much in many domestic and foreign offers. Plane, the trunk, and aims to become the number one engine regard * Satellite programming, wireless internet access, * satellite monitors at every seat and seat –back personal video screens in mod ish aircrafts, * Reservation on telephone and on the internet. 3. Conclusions Turkish airlines (THY) has led to ease of airline analysis, flight scheduling and also provided a means for customers to access and book flights from their homes. It has also increased the speed with which information about customers are retriev ed and handled and flight scheduling is tasked. 4. Recommendations They should focus on the east side of Turkey and they should improve their services about the flyers’ satisfaction. For attracting the clients, Turkish Airlines may give importance to Customer Service Culture While performing the SWOT analysis, the several key issues are to be recommended to the management. These recommendations are intended to assist the Turkish Airlines in keeping its pre-eminent position as it continue strives to be one of the best airline companies in the Today's airline industry. The Turkish Airlines needs to keep its superiority and stay on top of the competition in the international market, despite the bad times associated with a global economy or strategies implemented by main competitors. The Turkish Airlines needs to thoroughly understand the plans being pursued by the British Airways, Cathay Pacific, and Virgin Atlantic in improving the comfort and quality of service it provides to its customers. The Turkish Airlines needs to continue differentiate itself by examining the strengths/weaknesses, and key points of these and other competitive airlines. By dominating the global regions it will create a greater potential for foreign investments, allowing the Turkish Airlines to sustain their quality efforts. 5. References Attitude Travel (2005) Turkey low cost no frills airlines: www. attitudetravel. com [Accessed 26 June 2005]. Buttle, F. B. (1996) Relationship Marketing Theory and Practice. London: Paul Chapma Cassani, B. and Kemp, K. (2003) go: An Airline Adventure. London: Time Warner Books. Turkish airline home page (1996-2011) http://www. turkishairlines. com/en-INT/corporate/contact_us/index. aspx

USS Langley (CVL-27) - World War II

USS Langley  (CVL-27) - Overview: Nation:  United States Type:  Aircraft Carrier Shipyard:  New York Shipbuilding Corporation Laid Down:  April, 11, 1942 Launched:  May 22, 1943 Commissioned:  August 31, 1943 Fate:  Sold for scrap, 1964 USS Langley (CVL-27) - Specifications Displacement:  11,000 tons   Length:  622 ft., 6 in. Beam:  109 ft. 2 in. Draft:  26 ft. Propulsion:  Four boilers powering 4 General Electric turbines, 4 Ãâ€" shafts Speed:  31 knots Complement:  1,569 men USS Langley  (CVL-27) - Armament 26 Ãâ€"  Bofors 40 mm guns Aircraft 30-45 aircraft USS Langley (CVL-27) - Design: With  World War II raging in Europe and rising tensions with Japan, US President Franklin D.  Roosevelt became worried over the fact that the US Navy did not expect any new aircraft carriers to join the fleet prior to 1944.   As a result, in 1941 he asked the General Board to investigate whether any of the cruisers then under construction could be converted into carriers to supplement the fleets  Lexington-  and  Yorktown-class  ships.   Completing their report on October 13, the General Board offered that while such conversions were possible, the amount of compromise required would badly reduce their effectiveness.   As a former Assistant Secretary of the Navy, Roosevelt pushed the issue and directed the Bureau of Ships (BuShips) to conduct a second study. Responding on October 25, BuShips stated that such conversions were possible and, while the ships would have reduced capabilities relative to existing fleet carriers, they could be finished much faster.   After the Japanese  attack on Pearl Harbor  on December 7 and US entry into World War II, the US Navy accelerated the construction of the new  Essex-class  fleet carriers and decided to convert several  Cleveland-class light cruisers, then being built, into light carriers.   As conversion plans were finished, they offered more potential than initially hoped.    Featuring narrow and short flight and hangar decks, the new  Independence-class required blisters to be attached to the cruiser hulls to aid in offsetting the increased weight topside.   Maintaining their original cruiser speed of 30 knots, the class was significantly faster than other types of light and escort carriers which allowed them to sail in company with the US Navys fleet carriers.   Due to their smaller size, the  Independence-class carriers air groups often totaled around 30 aircraft.   While initially intended to be an even mix of fighters, dive bombers, and torpedo bombers, by 1944 air groups were often fighter heavy. USS Langley (CVL-27) - Construction: The sixth ship of the new class, USS Crown Point (CV-27) was ordered as the  Cleveland-class light cruiser USS Fargo (CL-85).   Prior to construction commencing, it was designated for conversion to a light carrier.   Laid down on April 11, 1942 at New York Shipbuilding Corporation (Camden, NJ), the ships name was changed to Langley that November in honor of USS Langley (CV-1) which had been lost in combat.   Construction progressed and the carrier entered the water on May 22, 1943 with Louise Hopkins, wife of Special Adviser to the President Harry L. Hopkins, serving as sponsor.   Re-designated CVL-27 on July 15 to identify it as a light carrier, Langley entered commission on  August 31 with Captain W.M. Dillon in command.   After conducting shakedown exercises and training in the Caribbean that fall, the new carrier departed for Pearl Harbor on December 6. USS Langley (CVL-27) - Joining the Fight:        Ã‚   Following additional training in Hawaiian waters, Langley joined Rear Admiral Marc A. Mitschers Task Force 58 (Fast Carrier Task Force) for operations against the Japanese in the Marshall Islands.   Beginning on January 29, 1944, the carriers aircraft began striking targets in support of the landings on Kwajalein.   With the capture of the island in early February, Langley remained in the Marshalls to cover the attack on Eniwetok while the bulk of TF 58 moved west to mount a series of raids against Truk.   Replenishing at Espiritu Santo, the carriers planes returned to the air in late March and early April to strike Japanese forces in Palau, Yap, and Woleai.   Steaming south late in April, Langley aided in General Douglas MacArthurs landings at Hollandia, New Guinea. USS Langley (CVL-27) - Advancing on Japan: Completing raids against Truk in late April, Langley made port at Majuro and prepared for operations in the Marianas.   Departing in June, the carrier began launching attacks against targets on Saipan and Tinian on the 11th.   Helping to cover the landings on Saipan four days later, Langley remained in the area as its planes aided the troops ashore.   On June 19-20, Langley took part in the Battle of the Philippine Sea as Admiral Jisaburo Ozawa attempted to disrupt the campaign in the Marianas.   A decisive victory for the Allies, the fighting saw three Japanese carriers sunk and over 600 aircraft destroyed.   Remaining in the Marianas until August 8, Langley then departed for Eniwetok. Sailing later in the month, Langley supported troops during the Battle of Peleliu in September before proceeding to the Philippines a month later.   Initially in place to protect the landings on Leyte, the carrier saw extensive action during the Battle of Leyte Gulf beginning on October 24.   Attacking Japanese warships in the Sibuyan Sea, Langleys aircraft later took part in the action off Cape Engaà ±o.   Over the next several weeks, the carrier remained in the Philippines and attacked targets around the archipelago before withdrawing to Ulithi on December 1. Returning to action in January 1945, Langley provided cover during the Lingayen Gulf landings on Luzon and joined its consorts in conducting a series of raids across the South China Sea.    Steaming north, Langley launched attacks against mainland Japan and Nansei Shoto before aiding in the invasion of Iwo Jima.   Returning to Japanese waters, the carrier continued to strike targets ashore into March.   Shifting south, Langley then assisted in the invasion of Okinawa.   During April and May, it split its time between supporting troops ashore and mounting attacks against Japan.   In need of an overhaul, Langley departed the Far East on May 11 and made for San Francisco.   Arriving on June 3, it spent the next two months in the yard receiving repairs and undergoing a modernization program.   Emerging on August 1, Langley departed the West Coast for Pearl Harbor.   Reaching Hawaii a week later, it was there when hostilities ended on August 15. USS Langley (CVL-27) - Later Service: Pressed into duty in Operation Magic Carpet, Langley made two voyages in the Pacific to carry American servicemen home.   Transferred to the Atlantic in October, the carrier completed two trips to Europe as part of the operation.   Finishing this duty in January 1946, Langley was placed in the Atlantic Reserve Fleet at Philadelphia and decommissioned on February 11, 1947.   After four years in reserve, the carrier was transferred to France on January 8, 1951 under the Mutual Defense Assistance Program.   Re-named La Fayette (R-96), it saw service in the Far East as well as in the Mediterranean during the 1956 Suez Crisis.   Returned to the US Navy on March 20, 1963, the carrier was sold for scrap to the Boston Metals Company of Baltimore a year later. Selected Sources ​DANFS: USS  Langley  (CVL-27) NavSource: USS  Langley  (CVL-27)WW2DB: USS  Langley  (CVL-27)

Operations Management - 1816 Words

Introduction A conventional â€Å"bricks and mortar† grocery does not have an online presence, only a physical one. It is built on a face-to-face customer service, and usually always has a building for their operations. A â€Å"brick and mortar† grocery has advantages and disadvantages compared to an online operation, like Theorganicgrocer.com. First of all, their major disadvantage is the overhead. The cost of property, insurance, taxes and staff is much higher for a â€Å"brick and mortar† operation than an online operation. The biggest advantage for a â€Å"brick and mortar† operation is customer security. To a customer, if a company has physical presence, it is seen as more reliable as the company is far less likely to fold overnight and disappear.†¦show more content†¦Each of these primary activities is linked to support activities, which help to improve their effectiveness or efficiency. There are four main areas of support activities: procurement, technology development (including Ramp;D), human resource management, and infrastructure (systems for planning, finance, quality, information management etc.). The chain consists of a series of activities that create and build value. They conclude in the total value delivered by an organisation. The ‘margin’ depicted in the diagram is the same as added value which expresses the way a business differentiates itself through configuration of its value chain. The drivers for product differentiation and value creation are policy choices (what activities to perform and how), linkages (within the value chain or with suppliers and channels), timing (of activities), location, sharing of activities amongst business units’ learning, integration, scale and institutional factors. 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Writing Instruments That Evolved Into A Process - 1189 Words

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Developments and Training Free Essays

In the world we are living in organizations are faced with risks and threats due to introduction of technology and thus for organizations to succeed in their operations they need to train their employees so that they can overcome these risks and threats. Training involves using an experienced person to inform, teach and to convey information to the audience so that they can acquire the necessary skills and knowledge that would enable them to perform their effectively in their organizations. If people in the organizations are trained they become satisfied with the work that they are doing and this improves their morale. We will write a custom essay sample on Developments and Training or any similar topic only for you Order Now With the effective training employees can not leave their organizations because training it enables them to have the relevant skills and knowledge needed to perform their activities effectively. The image of the company can improved when the training is conducted because the employees in the organization become motivated and they enable them to talk about the positive side of the company. When an organization conducts training it enables it to develop strategies that can help the organization to achieve its objectives since training enables one to acquire new ideas of running and managing the operations of a company. It also helps a company to manage its finance effectively since training ensures that the management determine the issues that are cost effective thus it reduces the expenses of the company. In case of a public company which is a business organization, it is owned by the shareholders who contribute money known as capital. This capital is used to finance the operations of the business and incase the organizations may lack some funds to run their businesses they can borrow funds from the commercial banks and International bodies such as International Monetary Funds and the World Bank. The company is usually run by people known as the directors they ensure that the operations of the company are run effectively, incase the companies receive profits at the end of their financial periods they can distribute the profits in form of dividends to the shareholders and in other cases their can retain some of their money in reserves so that they can be able to do other business affairs such as expanding the company to meet the needs of the customers of the company. http://www.businessballs. com/training program evaluation.html In companies there are many people who are employed, some of whom may be recruited directly from college and thus may lack the necessary experience to run the affairs of the company, others may have the experience to run the company but may lack relevant experience to run the affairs of the company thus there is a need to train all its employees so that they can gain the relevant experience that is required to run the company’s affairs effectively. The company can develop in house training program this program is usually designed to suit the needs of the company’s its allows the employees to train and develop their skills without moving from their working environment thus it saves on time and money since the employees don’t need to travel from one place to the place in order for them to acquire the knowledge and skills of running the company successfully. This training program is designed to train employees of a manufacturing company that produces horticultural products . The Company has more than one hundred employees who are trained on how to handle the product carefully because they are manufactured for export purposes and thus safety precautions must be taken because the products are manufactured using poisonous chemicals since act as preservatives and enable the product to last for a longer period of time without getting spoilt. The Coastal Recursor Humanos is a communications computer company that sells the leading safety training videos ,cd-roms,interactive safety training programs ,safety handbooks,trairning toolkits and safety posters thus the horticultural company can access this facilities so that it can effectively train its customers on how to handle this products. The company can identify its training needs by obtaining information from the employees of the company about problems that they experience in the company such as poor working environment that can affect the performance of the employees for example if there is inadequate working area for the employees to work on or if the employees may be under paid or over worked this can affect their performance thus the in-house training program can enable the management to address the problems of the employees of the company and they can thus take the necessary measures to rectify the problems of the company . A training need of the can be identified through looking at the position of the economy, if the economy of the country is performing well then the management need to train their employees frequently so that they can be able to cater for the demands of the customers . When the economy is performing properly the circulation of money is usually high and this leads to high demand for goods and services thus the need for the management train to it employees on how to handle the employees , but if the economy of the company is not performing properly the training program activities of the company can be reduced due to lack of the necessary resources to develop the program since for the program to run effectively it needs money to purchase the training videos ,training tool kits and the training safety posters from the Coastal Recursors Humanos communications company and money to hire the trainers is required to cater for their wages and salaries http://www. businessballls. com/freeonlineresources. htm . The management of the company can develop its program by establishing the training mediums that can ensure that it achieves its objectives this include internal mediums the company can access the information about improving the operations of the business by consulting the employees themselves, they can give the management the reasons why they are not performing and thus identify the problems in the organization thus a good program can be developed and structured to meet the needs of the employees in their workplaces . The management can acquire information from other parties who are not employees of the company to gather information about the policies that need to be implemented so that the company can run it activities effectively thus this can sharpen the companies effectiveness and can help improve its performance. The training materials that can be used by the management of the company are templates, samples, resources such as articles, tools and diagrams they can provide information to help the company employees understand its operations they contain detailed information about the structure roles and responsibilities of the employees this act as a guide of how the company has been designed and thus it makes it ease for them understand the activities of the company. http://wwbusinessballs. com/workshops. htm The training materials can be created by the experts of the programs they can do this by determining the needs of the company that need to be addressed . They need to outline the skills that they intend to teach . The skills need to be divided into groups and then into steps so that the necessary time can be allocated to the tasks that need to be urgently addressed. Once the steps have been prepared and all the necessary information that needs to be tackled by the experts of the programs they should design the presentation perfectly so that all the relevant information that needs to be conveyed to the employees is done effectively. http://wwbusinessballs. com/workshops. htm The management of the company can deliver its training through workshops that entail team building, communications, motivation, and planning these can empower the employees of the company to work more effectively since it enables them to acquire the necessary information that is needed to run the affairs of the company effectively. Training can be delivered through conducting in-house training, by creating a tailored course and by recognizing informal training this helps the company to reduce its expenses, helps the management to deliver its information to the employees effectively and reduces wastage of time and money since the information that needs to be conveyed is always within the reach of the employees of the company. The effectiveness of a in house training program can be evaluated by the top management who ensure that training program is carried out effectively. They also ensure that training plans are properly documented so that they can give the management the direction of conducting their business. There are evaluation materials that a company can use so that it can determine how it performs its activities these are end –of- program validation method, feedback process and follow-up instruments they determine what the employees have learnt in their in house training programs ,they give the employees time to reflect on the all that they have learnt and also enables them to apply all that they have learnt during the training section . The evaluation questionnaires can be used to evaluate whether the objectives of the company have been applied. The employees of the company need to prepare action plans so that they evaluate whether they have understood all that they have been taught in the in- house training program, incase they have not applied the necessary techniques of carrying out their activities then they can take the necessary measures to implement them. The in-house training program for the company can be sustained through establishing long-term goals and then implementing the goals of the company so that there can be consistency in carrying out the activities of the company. The management should be involved in the development of the program since they can ensure that all the necessary information that needs to addressed is followed and finally implemented The goals of the company can be sustained if the companies results show some improvement, if the results of the company don’t improve then the management can either rectify the program or they can develop another programs that can suit the needs of the company. An in-house training program can be enforced by the managements company through ensuring that all employees who don’t comply with the rules and regulations of the company are dealt with accordingly such as they may be punished so that they can comply with the rules and the regulations of the company. The in house training programs can bring high performance to the company because if the management of the company addresses the problems that have been identified by the management and the employees of the organization then the company can operate successfully. If in the in- house training program the trainer is able to identify the unique potentials of the employees and then be able to illustrate how the employees would be assigned with tasks they are familiar so that they can perform effectively then this can be a good sign that the in-house program is effective. How to cite Developments and Training, Papers

Ethical decision making models that may help an accountant Essay Example For Students

Ethical decision making models that may help an accountant Essay Bsc. PROFESSIONAL Accounting The Accountant in Business and Society Coursework 1 SNR: 1036914 August 2014 Outline1 Table of Contentss2 a ) Ethical determination devising theoretical accounts that may assist an comptroller to take part in determination devising in an ethical manner and pull off ethical quandary.3 Philosophic attacks4 Teleology5 Deontology6 Virtue Ethical motives7 Practical determination devising attacks8 Tucker s five inquiry attack9 Pastin Approach10 vitamin D ) A impression that comptrollers should move in an ethical manner and if their behavior and determination devising should be influenced by moralss and moral codifications or self involvement position.11 Appendix 312 Bibliography Table of Contentss Ethical determination devising theoretical accounts that may assist an comptroller to take part in determination devising in an ethical manner and pull off ethical quandary. Philosophic attacks Teleology Deontology Virtue Ethical motives Traditional determination devising attacks Tucker s five inquiry ethical determination devising attack Modified moral criterions attack Modified Pastin Approach Contrast regulation based and rule based attack to criterions and ordinances Situations in which comptrollers are expected to move in the public involvement and abide by their professional criterions environment. A impression that comptrollers should move in an ethical manner and if their behavior and determination devising should be influenced by moralss and moral codifications or self involvement position. Appendixs: Bibliography a ) Ethical determination devising theoretical accounts that may assist an comptroller to take part in determination devising in an ethical manner and pull off ethical quandary. Ethical determination doing model advocators for professional comptrollers to use ethical rules and determination devising theoretical accounts while doing determinations. This safeguards the corporations ethical values, stakeholders involvements and strengthens corporate administration and mitigates hazards while disputing unethical determinations. Accountants determinations should include both philosophical and practical attacks, integrating stakeholder impact analysis. Beginning: Brooks and Dunn, 2012. Philosophic attacks Teleology Harmonizing to this attack accountants ethical determination devising is based on effects. The result is right if it incorporates hazards and benefits of bulk stakeholders involvements and ignores the moral behavior. Concentrating on the results to increase gross might take to unethical determination devising. ( Brooks and Dunn, 2012 ) . Deontology Harmonizing to Immanuel Kant on Deontology logical thinking, comptrollers cognizing the moral purpose will find the actions to be taken during determination devising. Accountants are guided by codification of moralss and act objectively in their determination doing having fiducial responsibility, equity and justness to single and avoid struggle of involvement like was in the instance of Sears Auto Center. Directors sold unneeded services to clients by pull stringsing the company s net incomes in order to increase the portion monetary value that boosted their stock addition instead than move in the best involvement of stakeholders ( Brooks and Dunn, 2012 ) . Virtue Ethical motives Aristotle, through virtuousness moralss approach focused on moral unity in determination devising. Accountants should exhibit unity and prudence in their work by supplying independent opinions in their determination devising and be loyal to their stakeholders. The combination of individual s independency and good structured company nucleus values meets the stakeholders outlooks. When Apple CEO reduced the monetary value of iPhone from $ 599 to $ 200 after two months of establishing it was criticised. Harmonizing to teleology, the result was right since the satisfied clients outweighed the disgruntled. Harmonizing to deontology, Apple needed to pay discounts since they were cognizant of the moral purpose of bear downing high monetary value. Virtue moralss argued that the CEO s unity by offering discounts and apologies was compromised contrary to Apple s nucleus value of run intoing stakeholders outlooks ( Brooks and Dunn, 2012 ) . Practical determination devising attacks Tucker s five inquiry attack It is an ethical analysis tool that tests the proposed determinations to guarantee they are right utilizing five inquiries ; is it profitable, legal, just, right or sustainable. Accountants should implement this attack and challenge administrations actions and determination devising proposals to guarantee they run into stakeholders outlooks. If Apple comptrollers had used Tucker s attack they could hold challenged the CEO s determination devising on cut downing the cost of their iphone to integrate stakeholders involvements. This could hold prevented ailments from unsated clients and maintained Apple s nucleus values ( Appendix 1 ) . Moral criterions attack ( Velasquez ) Velasquez focused on four stakeholders involvements to be met before an ethical determination was made. Beginning: Brooks and Dunn, 2012 Harmonizing to this attack comptrollers should see stakeholders involvements every bit good as company profitableness in their determination devising. The determination is deemed ethical if it benefits the society, it is just and right to stakeholders and meets their outlooks. ( appendix 2 ) . Recent corporate dirts reflected deficiency of stakeholders accountability in their determination devising, instead they were based on self involvement facilitated by bureaucratism, authorization, greed, bullying and net incomes. Enron s prostration reflected deficiency of objectiveness and struggle of involvement in determination devising by comptrollers. This attack relates to Mendelow matrix that explains the ranking of stakeholders harmonizing to each power and involvement in the administration scheme ( Appendix 3 ) . Pastin Approach Pastin suggested that the proposed determinations be compared to the company s land regulation moralss. By analyzing past determinations comptrollers can understand the administration s values and avoid misdemeanor of cardinal rules, sing the facet of terminal point moralss on how to mensurate the impact of proposed determination to avoid booby traps. This will enable comptrollers to integrate moralss in determination devising and so set up an ethical administration civilization to run into its aims and fiducial responsibilities of stakeholders. Confucianism and ancient Chinese society: A closer EssayAccountants are faced with ethical quandary of self involvement and moral values while doing determination opinion to safeguard stakeholders involvements. Kohlberg came up with six phases of motive that influence people in moral logical thinking ( Appendix 6 ) . Pre-conventional degree Accountants determination devising should be governed by codifications of moralss non be motivated by penalty or wagess. Unethical corporate wages system might actuate comptroller to move unethically and manipulate figures to accomplish their marks and acquire their wages but this might be against stakeholders involvement. Accountants moral purpose should non be motivated by personal addition instead a moral behavior facilitated by professional competency and accomplishments should be applied. This will avoid struggle of involvement and cut down corporation hazards while run intoing stakeholders outlooks and disputing unethical corporate behaviors that might travel unpunished. Accountants should non merely concentrate their determinations on legalities to avoid penalty, but should guarantee that society involvements are non lagged behind by the Torahs. Use of rules codifications of moralss give the comptrollers flexibleness to exert their opinion in determination devising and dispute bad patterns. If use of WorldCom accounting by Ebber was challenged, investors returns could hold been protected. Conventional degree Accountants should non be influenced by unethical corporate civilization, deficient corporate values, group norms and unrealistic schemes while doing determinations. They should move morally and diligently to safeguard stockholders wealth from unjust trades owing fiducial responsibility. Enron comptrollers did non dispute the hazardous concern operations of O.K.ing the fiscal manager private fund investing. This reflected deficiency of independent opinion to observe ethical menaces and safe guard stakeholders wealth taking to prostration of the company. An unethical pattern might be deemed ethical in a corporate group and an comptroller should utilize professional opinion in determination devising to guarantee group involvement does non outweigh public involvement. Post-conventional degree Kohlberg stated that persons should be able to develop independent determinations based on rights and rules and that comptrollers should accept legal duty for determinations they make. Accountants should move morally and reasonably, integrating stakeholders group involvements and powers while doing determinations to avoid disregarding the least stakeholders. Accountants should move with unity and honestness in their determination devising and avoid giving incorrect information to hike gross revenues. Acting morally and stating the truth will be run intoing expected moral virtuousnesss. Accountants should be able to interrupt bad jurisprudence and accept penalty every bit long as he can warrant he acted in the best involvement of the society. WorldCom comptrollers could hold challenged subscribing for unethical trades utilizing their opinion and face dismissal which they could hold sought legal power or whistle blowing in populace s best involvement. Professional comptrollers need to hold accomplishments and be doubting in fixing fiscal statements to guarantee conformity with IFRS. ( Brooks and Dunn, 2012 ) . Appendixs: Appendix 1 Tucker s five inquiry ethical determination devising attack Is itprofitableto the stockholders? Apple direction demand to maximise stockholders wealth Is itlegalto the full society? Price skimming is a legal pricing scheme for launched advanced merchandises and no breach of consumer protection. Is itcarnivalto all? could impact Apple s repute if deemed unethical Is itrightto all? Not to the people who complained is itenvironment sustainable? ? presently non applicable Appendix 2 Beginning: Brooks and Dunn, 2012 Appendix 3 Appendix 4 Kohlberg six phases Degrees Phases Social orientation Pre conventional 1 Reward or penalty Individuality and societal exchange 2 Conventional 3 Interpersonal relationship Law and responsibility 4 Post-conventional 5 Social contracts Cosmopolitan rules. 6 Mentions ACCA. ( 2008 ) .Ethical determination making.Available: hypertext transfer protocol: //www2.accaglobal.com/pubs/students/publications/student_accountant/archive/sa_mar08_campbell.pdf. Last accessed 19/07/2014. Brooks, cubic decimeter Dunn, P ( 2012 ) .Business and Professional Ethical motives. Canada: Nelson instruction. Gray, R, Owen, D and Adams C ( 1996 ) . Accounting and AccountabilityPrentice Hall, London. ICAEW. ( 2012 ) .Acting in public involvement.Available: hypertext transfer protocol: //www.icaew.com/~/media/Files/Technical/Ethics/public-int-rep-web.pdf. Last accessed 7/07/2014. ICAEW. ( 2012 ) .Public involvement.Available: hypertext transfer protocol: //www.icaew.com/en/technical/ethics/the-public-interest. Last accessed 22/07/2014. ICAEW. ( 2014 ) .code of ethics.Available: hypertext transfer protocol: //www.icaew.com/en. Last accessed 12/07/2014. ICAEW. ( 2014 ) .Rule based versus rule based attack.Available: hypertext transfer protocol: //www.icaew.com/en/technical/ethics/practice-business-ethics/general-ethics/principles-versus-rules-debate. Last accessed 26/07/2014. IFAC. ( 2005 ) .codification of moralss.Available: hypertext transfer protocol: //www.ifac.org/sites/default/files/publications/files/ifac-code-of-ethics-for.pdf. Last accessed 12/07/2014. IFAC. ( 2014 ) .Public interest.Available: hypertext transfer protocol: //www.ifac.org/publications-resources/definition-public-interest. Last accessed 22/07/2014. Solomon, J ( 2010 ) .Corporate Governance and answerability. 3rd erectile dysfunction. United kingdom: John Wiley A ; boies ltd. You tube. ( 2014 ) .Business moralss.Available: hypertext transfer protocol: //www.youtube.com/watch? v=3TFIg3yy9vI. Last accessed 15/07/2014 You tube. ( 2014 ) .Ethical determination devising.Available: hypertext transfer protocol: //youtu.be/nKN0lcTPaPU. Last accessed 16/06/2014. Bibliography CIMA. ( 2014 ) .Ethical quandary.Available: H hypertext transfer protocol: //www.cimaglobal.com/Documents/Professional moralss docs/code FINAL.pdf. Last accessed 16/06/2014 Crane, A. A ; Matten, D. ( 2003 ) . Business Ethical motivesOxford: Oxford University Press. Gray, R, Owen, D and Adams C ( 1996 ) . Accounting and AccountabilityPrentice Hall, London. IFRS. ( 2014 ) .INTERNATIONAL FINANCIAL REPORTING.Available: IASB, ( 2011a ) , Conceptual Framework, International Financial Reporting Standards 2011, IASCF, London. Last accessed 20/07/2014. Monks, A. G. and Minow, N Corporate AdministrationThird edition. Malden MA: Blackwell. Solomon, J ( 2006 ) . Corporate Administration and AccountabilityChichester: John Wiley and Sons. You tube. ( 2014 ) .Ethical motives.Available: hypertext transfer protocol: //www.youtube.com/watch? v=SBvyw2cXiBc A ; feature=youtu.be. Last accessed 17/07/2014.