Holiday Shopping Safety Tips

Christmas Shopping Safety Tips The Christmas season is when individuals can get reckless and helpless against burglary and other occasion wrongdoings. Individuals are regularly in a surge purchasing blessings, designing their homes, visiting companions or voyaging. There is a major increment in the quantity of individuals that are making the rounds shopping at the shopping centers and markets, pressing the parking garages, getting taxis, topping off the seats on quick travel and holding up in lines at ATM machines. Late Nights Numerous stores broaden hours late into the night. Individuals head to the stores after work, at that point at shutting time, you see them rising with according to sleepwalkers. Incredibly, at that point the shopping center parking areas void out in record time and inside minutes become abandoned. No matter what, there are consistently a bunch of individuals meandering the parts alone, searching for where they left their vehicles or burrowing through bunches of shopping packs looking for their lost vehicle keys. To typical, reputable individuals, the entirety of this sort of occasion frenzy and weight is simply part of the bubbly state of mind of the period. And all the jollity, shockingly, likewise will in general reason individuals to let their natural feeling of alert incidentally fall by the wayside. Why Thieves Love the Holiday Season All the hurrying around going on over the special seasons gives hoodlums what they need, nearly as much as an opened bank vault, and that is the chance to get imperceptible. By being as unexceptional as could reasonably be expected, they can travel through enormous hordes of hurried and occupied individuals without anybody seeing them. They can pickpocket and shoplift and when their casualties understand that they have been burglarized, they will have no clue about who did it.â In many networks, the police work extra hours during November and December. They are kept occupied the expansion in auto collisions, home flames, bar brawls, and family debates. Additionally, during the long stretch of December, a greater number of individuals bite the dust of normal causes than some other season. Police frequently need to change their normal schedules and leave the daily watch through neighborhoods to answer crisis calls. Criminals Feed on Opportunities Criminals realize that the police are over-burden during the Christmas season and they exploit it. They blossom with the way that the police and stores misfortune avoidance staff have their hands full with novice cheats who are pulled to prison for attempting to take from the gadgets offices or sitting tight for the guardians of pre-adolescents who stashed the most recent computer game. Meanwhile, the expert hoodlums are caught up with breaking into vehicles in the parking garages to take endowments, phones, and hardware, or following and burglarizing or defrauding the individuals who are separated from everyone else. A few hoodlums incline toward burglarizing homes. They invest their energy strolling neighborhoods, searching for houses that create the impression that the property holders are away. Obscured homes settled between neighbors with front yards overflowing with occasion lights will draw their consideration. Having the children off from school is another worry in light of the quantity of solo adolescents sticking around without anything to do. Homes inside neighborhoods are broken in more occasions by youthful male adolescents that live in or close to the area. They frequently pick a home and afterward hang out to see when the property holders leave every day. They may be so baldfaced and ring the doorbell, at that point claim to attempt to sell something in the event that anybody answers. The most effective method to Keep From Becoming a Holiday Crime Victim The accompanying tips can assist you with being progressively cautious, readied and mindful during the Christmas season. Attempt to shop during the day, however in the event that you do shop around evening time, don't do it alone.Dress calmly and comfortably.Avoid wearing costly jewelry.Do not convey a satchel or wallet, if conceivable. Consider bringing a security travel pocket instead.Always convey your drivers permit or distinguishing proof alongside important money, checks as well as a charge card you hope to use.Recognize when you are hurried, occupied and worried, and remain caution whatever is going on around you.Avoid conveying a lot of cash.Pay for buys with a check or Visa when possible.Keep money in your front pocket.If you find that a Visa is missing, advise the Visa organization at the earliest opportunity. Dont expect that you lost it and will discover it later.Keep a record of the entirety of your charge card numbers in a sheltered spot at home.Be extra cautious on the off chance that you do convey a wallet or tote. They are the practical objectives of lawbreakers in jam-packed shopping territories, terminals, transport stops, on transports and other quick transit.Avoid over-burdening yourself with bundles. It is critical to have away from and opportunity of movement on the off chance that you are drawn closer. Be careful with outsiders moving toward you under any conditions. During this season, extortionists may attempt different techniques for diverting you, remembering working for groups, with the aim of taking your cash or possessions.

Impact of FDI on European Economic Development

Effect of FDI on European Economic Development Presentation The working of a market economy under the conditions required by proficiency requests significant money related assets, whose designation must be coordinated to those regions which in their turn can produce esteem included and continue the dynamic procedure of making included worth. In the event that for an organization the venture are acknowledged mostly from old style sources, individually the devaluation store, benefit or issuance of new offers, yet with the danger of the scattering of the restrictive right on business, to which we can include the financing of bank credits, a genuinely costly answer for an organization looking for movement broadening. In view of these contemplations, the need to audit the job and capacity of venture assets and FDI in the economy, in the reorientation and begining of the speculation procedure is one of most extreme significance. Considering the last occasions that denoted the world economy, from which the outside speculation reserves, be they even FDI, to which we can include the stock advancement were among the principle determinants of the way toward interpreting the venture streams. In spite of the fact that venture assets in the ordinary, showing as conventional speculators, with an articulated traditional character, purchasing or selling monetary instruments, stocks, bonds or other budgetary instruments or growing new creation limits, in their activity they decide a critical effect on the financial movement laying out certain highlights of the financial condition inside which they happen. For nations like Romania, for instance, or Serbia, this procedure is genuine, however hard to accomplish in light of the fact that it required more than money related assets. Starting here of view Inadequate advancement in second-age changes gives clarification in variety of FDI inflows. Various experimental examinations concentrating on progress economies have supported this finding. Garibaldi et al. (2002) have appeared, that the nature of establishments clarifies the variety in FDI streams to change economies. [1, p.11] The sustenable monetary improvement requires the presence of a lot of instruments and explicit components through which the money related assets important to accomplish this objective must be assembled however particularly they should add to an effective redistribution of budgetary assets during the time spent social rearing. The just a single ready to accomplish this prerequisites are the speculations, which prevail through assembling the accessible funding to restart the perplexing procedure of creation of plusvalue. Coordinating the budgetary assets, in the financial arrangement, to those monetary destinations ready to create in their turn a development of the pace of work of work requires another administration regarding ventures, whose key source ought to be benefit, support devaluation or GDP, at the financial level. As known, at times money related assets accessible to the national economy are not adequate to advance monstrous activities, pulling in new fund being required, notwithstanding remote capital markets. These finishing ventures, in spite of the fact that they are not exactly basic in a large number of the developing nations, they use them. Then again we are seeing autonomous venture streams, coordinated either to starting new creation limit or overhauling existing ones, advanced by worldwide money related players that make up the remote speculation streams. As it is expressed in one of the european records The way that the market has flopped in the budgetary segment doesn't imply that it doesn't work by any stretch of the imagination, however calls attention to the need to maintain a strategic distance from, to be specific to address an inappropriate market advancements, through administrative measures and of focused observation. In this way, the new arrangement must be based on the establishment of a market economy, which animates and remunerates their drives and hazard taking. [10, pct.3.4]. So the monetary assets pulled in through remote ventures ought to be focused at those territories that present a high regenerative limit, either by the perceived level of creating benefits or by the critical helpful efects that they have on the workforce. FDI ought to guarantee a high level of productivity, both for the speculator who decides to contribute and should be compensated by high paces of benefit, and for the nation inside which is accom plished by expanding the assets activated through expense components, the state spending plan, and the compensation for work associated with accomplishing the subsequent business. Writing audit The investigation of the job of FDI in the economy was made in various significant examinations. From these we notice (Serbu, 2006) which asserts that advancing FDI isn't generally for nations that get these streams, examined in any event as far as capability of work and not add to financial development, so the job of FDI is addressed. Then again ÃÆ'â€ZTÃÆ'Ã…RK, Ilhan (2007) contends the inverse, to be specific that the job of FDI in monetary development is major and conclusive, which is accomplished through different channels, for example, net capital arrangement, innovation move and impacts on human capital. In another study[6], Ben Ferretti (2004) investigates the connection among FDI and efficiency development and closes, in the wake of making a short examination of the hypothetical models, as far as game-hypothetical models, this is dictated by the spatiality and the force of FDI streams on economy and monetary operators specifically [4]. Similar thoughts has Damjan Joze et every one of the (2003) which investigates the job of amassing of FDI and R D on innovation move and their impact on economies on the move [3] or Hunya, Gabor (2002) which breaks down monetary rebuilding marvels from FDI points of view on assembling industry.[5] The investigation Market Integration from Foreign Direct Investment power point of view Outside direct ventures comprise of critical vectors in accomplishing monetary and social destinations, with regards to expansion of society needs in fulfilling the objectives advanced at the macroeconomic level. The requirement for budgetary assets is an ever developing from year to year and the money related assets pulled in from the remote capital market is an answer for accomplish these objectives. From this point of view every state capacity to pull in these assets depends to a high measure on the level of combination of national markets in the complete speculation streams yet in addition on the level of atraction of each state. In this setting the examination of remote direct interest in the network economy is of exceptional significance. Alluding to GDP make these information to show a high pertinence through evacuating the national economies measurement sketched out by each state. These information are introduced in the table underneath. As observed from the information introduced above, there is a timed advancement of venture streams, both in coordinated economies in the monetary space, yet additionally for the individuals who need combination (Croatia and Turkey) and particularly the most evolved economies (USA and Japan). At the EU level we can see an expansion in the force of FDI during 2004-2007, from 0.9 in 2004 to 3.8 in 2007, which means an expansion of 4.2 occasions. This development rate was a timed one which implies that the european economy has been prepared in the monstrous flood of speculation and capital streams with moderately high level of hazard, which came about that since 2008 this marker diminished by 1.7 occasions contrasted with a year ago. On account of part nations we can see an alternate development. On the off chance that on account of the last two nations that joined the EU in 2007 we may locate a slight improvement, similar to the instance of Romania, this pointer expanded from 3% to 3.5%, a low level contrasted with 2006 when this marker recorded 4.8% when the enthusiasm of outside financial specialists was a lot higher than the economy, or perhaps they were simply fortifying their speculation positions by buying generators of monetary worth included or Bulgaria, which after enrollment is developing at 12.6% in 2006 to 15.2% in 2007, the following year it enlists a 10.3 drop. This circumstance can result from the powerlessness to pay on which is burdened the entire bulgarian economy. For the european nations which were old individuals, this pointer presents a high unpredictability. After register noteworthy degrees of 6.7% as on account of Germany in 2000 it comes to in 2008 at an estimation of just 2.4%. Such is the situation of France which in 2000 recorded 8.2% and after eight years just 5.2%. These advancements are primarily because of the shaken european monetary condition, where the speculators are arranging and reorienting the capitals as per high benefit rates than to business strength. For Serbia, a non-EU nation resources claimed by outside substances in Serbia are developing in ostensible qualities. In any case, on the off chance that we take a gander at portion of remote possessed resources altogether monetary foundations, we may see that there has been a reduction of 0.2% from 84.3% to 84.1%, in spite of the section of 13 new completely outside claimed organizations during the investigated period. This affirms budgetary organizations claimed by household substances are working surprisingly better than the remote possessed ones. Since we realize that before the rebuilding of the monetary area in Serbia most banks and insurance agencies have worked with noteworthy misfortune, we may reason that that staying local claimed organization have altogether changed their business culture.[8] With respect to U.S., the advancement of this pointer for 2000-2006, mirrors the troublesome minutes that this countrys economy has passed. In the event that in 2005 this marker recorded the most minimal degree of the period investigated, of just 0.3% (more than up to multiple times contrasted with 2001), after one year to develop by 500%, because of the trust allowed in the monetary improvement through FDI. For the Japanese economy the development of this marker is going at around 0.4-0.5%, which implies the manageability of speculations bolstered through these instruments, particularly the economy of this nation configuration depended more on capital fares to third coun

How to Create an Agile Manufacturing Plan

How to Create an Agile Manufacturing Plan Agility is often mentioned as a key to competitive advantage and business success. An agile approach is more commonly associated with computing and data, but it can also be used to describe a manufacturing methodology. © Shutterstock.com | tele52What is agile manufacturing all about and could your business benefit from it? This guide will explain the concept of agile manufacturing, the key elements of the method and provide you with  tips on how to implement an agile manufacturing plan for your organization. Finally, we’ll explore the advantages and disadvantages of this approach.WHAT IS AGILE MANUFACTURING?Agile manufacturing is essentially an approach a manufacturing company takes to manufacture products. It looks at the processes, tools and training the company is using in order to respond to customer needs and market changes. An agile manufacturing strategy would use processes, tools and training, which enables it to respond to these needs and changes rapidly without jeopardizing the cost and quality of the product.The focus of agile manufacturing lays on the response time and the aim is to react to customer needs quickly. Therefore, agility and speed become the competitive advantages of agi le manufacturing.The processes, tools and training are often supported by a highly integrated information technology system. The products tend to be highly customizable and modular. The technology is used to allow different players (marketers, designers, the production team) to share data and to use it to solve problems that might slow down the process otherwise. The emphasis is on correcting quality issues and implementing changes at the earliest point in the manufacturing process, as this is considered cheaper and quicker than corrective actions later on.This requires agile manufacturing organizations to be structured differently compared to traditional manufacturers. These organizations tend to have flatter hierarchical structures, as employees need to react quickly to customers needs. This also requires the organizations to have high levels of communication to ensure changes are implemented swiftly.Furthermore, agile manufacturing is prevalent in well-developed local markets. Ag ile manufacturers benefit from the proximity to the local market, as it can improve speed and agility. Implementation of changes to products can be much more effective in these markets. Moreover, being close to the customer ensures that agile manufacturers can respond to even slight changes in customer behavior quickly.THE KEY ELEMENTS OF AGILE MANUFACTURINGThe model of agile manufacturing is built on four core elements. These include Modular Product Design, Information Technology, Corporate Partners, and Knowledge Culture.Modular Product DesignAgile manufacturing tends to create products, which allow modification and variation quickly. This is best achieved by the Modular Product Design approach, which means products are designed in a modular fashion. Modular products are typically built from a number of different pieces, allowing fast and easy variation.For example, instead of creating the product from a single piece of material, the manufacturer would create smaller pieces that f it together to create the product. If you’d want to change a specific aspect of the product, you wouldn’t need to change the whole process. You could simply make design changes to an individual piece, while still changing the overall look or function of the product.Information TechnologyAgile manufacturing also involves the use of information technology, especially in order to improve internal and external communication. This is essentially about dissemination of information throughout the organization to ensure employees are up-to-date and able to respond quickly.Proper implementation of information technology allows employees to make decisions quicker in terms of product design. Furthermore, it allows a rapid response time to customer queries, as information is disseminated quickly across the different platforms.Corporate PartnersOn the contrary to the traditional model of manufacturing, the agile manufacturing model aims to leverage relationships with other companies. Short-t erm partnerships and co-operative projects are encouraged, as they can help the company to enter and adjust to new or changing markets quicker.The company will be better suited to improve time-to-market for products by working closely with companies that are already present in these markets. For example, introduction to a new market can be quicker by using an existing supplier in this market prior to establishing your presence there.Knowledge CultureFinally, agile manufacturing relies heavily on the creation of a knowledge culture. This means agile manufacturers invest in employee training to ensure rapid change and adaptation are understood and supported throughout the organization.When a company is considering implementing agile manufacturing, creation of knowledge culture will be key to success. Switching to agile manufacturing is not always easy and appropriate training should be provided to support employees during the process.THE DIFFERENCE BETWEEN LEAN MANUFACTURING AND AGILE MANUFACTURINGWhen an organization is considering ways to organize its manufacturing process, they can come across another manufacturing concept called lean manufacturing. While both lean and agile manufacturing can help companies lower costs, improve customer service and boost responsiveness, there are certain differences in these methodologies.Lean manufacturing is focused on minimizing the costs of manufacturing. The focus is therefore on demand-based manufacturing, which aims at eliminating investments in inventory. Lean manufacturing involves improving the effective use of utilities, facilities and materials. The process is driven by the mind-set that it can be constantly improved to make manufacturing more cost efficient. Therefore, lean manufacturing emphasizes improvement and the measurement of performance.You could view both models through the analogy of a person. One could be a thin person or one could be a fit person. Thin and fit is not the same, but a person can also be thin and fit. Similarly, an organization can be a lean or an agile manufacturer, or the company could become both. However, an agile manufacturing plan doesn’t automatically mean it’s also lean.In fact, lean manufacturing is often considered the precursor of agile manufacturing. This is because lean practices can enable agile manufacturing practices. The similarities of these models include:Support of revenue creation and sustainabilityImproved competitivenessThe combination of a lean and an agile manufacturing approach is often referred to as ‘leagile’ manufacturing. Leagile manufacturing can be achieved by using several different approaches, including:Combination of a lean make-to-stock manufacturing approach for products in high demand and make-to-order agile manufacturing approach for other products.Creation of a flexible production capacity for responding to demand surges or unexpected customer requirements.Implementation of postponement strategies, which allow the bas e product to be manufactured in advance, with the final assembly and configuration adding the variation and changes needed based on the final customer order.The key is to understand both approaches and the benefits of using either strategy. Ultimately, the decision of choosing the right manufacturing system depends on your organizations needs, as well as the type of product you are manufacturing. While lean and agile manufacturing can have beneficial synergies to keep in mind, these two approaches are ultimately different in terms of implementation and focus.THE FOUR STEPS TOWARDS AN AGILE MANUFACTURING PLANImplementing agile manufacturing in your organization will require careful planning. The process is by no means easy, but the following steps will ensure you focus on the key issues when considering the agile approach.1. ResearchFirst, you must conduct extensive research into agile manufacturing. The most important aspects to understand and study include:The cost of agile manufac turingThe processes required for agile manufacturingThe concrete tasks involved in the processesYou should understand these three aspects in relation to your business. For example, the cost of implementation can vary depending on the industry you operate in and the business model you are using.One of the ways to get a better understanding of the above points is by examining other businesses. You should try to find organizations similar to your business, which have implemented agile manufacturing in the past.Furthermore, consider the benefits and downsides to transforming your current manufacturing model into an agile model. We’ll discuss the advantages and disadvantages in more detail in the following section. Consider the points in terms of your business and get a better understanding whether the benefits outweigh the costs in your circumstances.It’s essential to understand certain products are more suitable for agile manufacturing than others. Examine your products and ask the following questions:Would this product benefit from better personalization? Is there a potential market for creating the product as a modular product model?Do you know of a product that could be developed through agile manufacturing model? What competitive advantages could your business provide to such a product?2. Appoint a task forceImplementation of an agile manufacturing plan will take time and you should clearly define the people in charge of managing this change. This not only helps smoothen the process, but it also ensures accountability.Assemble a task force in charge of creating a plan for agile manufacturing. You can shift job responsibilities within your organization to allow a group of people to focus on the task. Previous knowledge of agile manufacturing can be beneficial, but the key is to support the group and provide them with the necessary resources. Make sure a board member is part of the team, as this change is a strategic shift that will shape the future of your business.The task force should provide regular updates on the process. The group should have a clear set of objectives it needs to achieve and you want to implement a timetable for the process.The task force should play an important role in creating the knowledge culture in the company. Whilst you want to narrow down the amount of employees who are in charge or researching the ways to implement agile manufacturing, you want to have everyone in the organization involved in the process. According to the State of Agile Survey, conducted by software provider VersionOne, “general resistance to change” is among the biggest barriers of agile adoption in organisations. Over 40% of respondents felt there’s a tendency to resist change within organisations and this can hinder the effectiveness of agile manufacturing.3. Examine current supplier relationsSince partnerships are the key to agile manufacturing, you should examine your existing partnerships before implementing the new approac h. You will find this important for two reasons:First, it ensures you strengthen stable partnerships, which enhance agile manufacturing.Second, it enables you to locate partnerships that don’t work for your benefit.You should re-evaluate your existing supplier partnerships to categorise your relationships to the above two groups. You can take advantage of relationships that might be beneficial for agile manufacturing and get rid of the ones, which are not strengthening your organizational capabilities. Do not stick to suppliers that cause problems, especially in terms of responsiveness and speed.4. Draw a long-term planFinally, you should establish a long-term plan for agile manufacturing. The implementation process will take time and getting agile manufacturing to full speed will be an enormous task.You should draw a long-term plan together with the task force. This plan should include:Benchmarks â€" What are the signs of success for your business? How can you measure the objecti ves?Milestones â€" When should key objectives be accomplished?Contingenciesâ€" What if things go wrong? How to correct mistakes or change direction?Preparing for eventual obstacles or problems should be an important priority for the team. Major changes to organizational structure, such as the implementation of an agile manufacturing plan, will need to weather the storms, so to speak. It is important to outline possible problems and obstacles beforehand, as well as have a plan for overcoming unexpected situations.Check out the below video of how Dell implemented agile manufacturing in its company: THE BENEFITS OF AN AGILE MANUFACTURING PLANSo, what are some of the benefits of implementing an agile manufacturing plan in your organization? The effectiveness of agile manufacturing strategy comes from its ability to focus on customer satisfaction.Agile manufacturing achieves great results because it:Provides consumers with an instant gratification â€" Consumers appreciate speed and are c learly ready to pay extra for fast service. Consider, for example, the popularity of next day delivery services. Big online retailers have invested resources to provide consumers faster deliveries. Amazon, for instance, has even started testing its same day delivery in a number of cities.Allows consumers to choose â€" Agile manufacturing guarantees consumers can obtain personalized products without compromising the quality or service speed. Consumers appreciate the ability to make a choice and the ability to tweak a product can make it seem more valuable to the consumer. Your organization is not only able to provide more choice in terms of current customization, but you’ll also be more flexible in changing the product around to suit future trends.Furthermore, an organization can also enhance its ability to change. Consumer needs and preferences are not static. In fact, in today’s globalised world, consumer expectations and wishes evolve quickly.A traditional manufacturing approa ch is not able to adjust to these trends as quickly as agile manufacturing. By the time a traditional manufacturing process has adjusted to a new trend, the trend might already have changed. But as we’ve explained above, agile manufacturing’s modular product design guarantees you can tweak the product without disrupting the whole manufacturing process. Therefore, reacting to consumer preferences becomes flexible and easy. This will naturally improve consumer satisfaction and ensures consumers don’t look elsewhere for feeding their new requirements.THE DISADVANTAGES OF AN AGILE MANUFACTURING PLANBut agile manufacturing can also have its drawbacks. Like any other manufacturing process and methodology, it isn’t perfect in its responsiveness to different demands.If the new product creates a large spike in demand, agile manufacturing might find it difficult to respond quickly, as it doesn’t always focus on large inventory creation. On the other hand, a drastic drop in demand of high production products could result in unsold products. Both instances can present huge challenges to the business in terms of customer service and financial cost.Since knowledge culture is the key to agile manufacturing, the cost of educating employees will be significantly higher than in the traditional manufacturing model. You’ll need a highly skilled workforce, which requires quite an investment in terms of training.Costs are also an issue when it comes to implementing an agile manufacturing plan in an already existing production line. Since you’ll be introducing a modular product design, you might need to invest in new technology, which can be difficult and costly. The complexity of new technologies can come with other issues such as increased production downtime, as maintenance can be more complicated.Overall, the intensive planning and management required for a successful agile manufacturing process can be difficult to achieve. Your organization must be aware of the co sts associated with the methodology and be able to navigate through the research and planning without causing disruptions in your existing business practices.CONCLUSIONBy implementing agile manufacturing, companies can rapidly respond to consumer needs and requirements without sacrificing the quality and increasing the cost of the product. When the plan is implemented correctly, companies can use the approach as a way to gain a competitive advantage.But the implementation of the process isn’t always easy and your organization needs to be aware of the costs associated with the process. Proper research to identify best practices is essential and you should implement a company-wide structural change to ensure everyone understands agile manufacturing and its importance to your business. Agile manufacturing isn’t the choice for all companies, but by understanding and examining its benefits and downsides, you can decide whether the process is feasible and cost-effective for your organ ization.

Essay On Childhood Memories - 1065 Words

Remembering the details of everything that happened in someone’s life is difficult, especially when the memory is from the person s childhood. If the child was under three years old then they will have child amnesia also known as infantile amnesia. Conversely at the age four years old and younger the children will not be able to hold the memories, making all of them forgotten. Jim has just learned that his memory of his parents winning the lottery was wrong, and there are many different reasons as to why his perception of the memory is wrong. For Jim, he could have been under the age of four when his parents won the lottery, therefore he can only make up his own story of how his parents reacted when he is older in age to perceive as an†¦show more content†¦If he was wearing his favorite red tennis shoes and then looks at his tennis shoes now, this may cue a memory of the day his parents won the lottery when he was wearing the shoes. A certain item or phrases with help clue parts of memories on to be remembered. This could affect others mentally if they have two different mental states. Resulting in unfortunate events if the person had multiple personality disorder then they will not remember anything from one state of mind from another. The only way they will be able to remember is if they reach into the previous state of mind. However, Jim could have remembered wrong by both of his parents telling him the story about that day separately. Both his parents could have twisted the story slightly, making room for Jim the fill in the gaps in his own way. This creates source monitoring confusion; when someone tells a story in a misleading way. If his mother described coming back from the church before finding out about winning the lottery, Jim could assume he was wearing formal clothes. In another way, his father could have said that they were coming back from lunch, which happened to be after church and his father may not have said anything about the church before lunch. Therefore, Jim was coming back from eating, then he could refer to his clothing as casual wear. Many ways people describe the story the interpreter can infer the story in different ways. Nevertheless, when people tellShow MoreRelatedChildhood Memories Essay619 Words   |  3 PagesChildhood Memories Dad said, Were going for a ride on the bus. Ride to where, I thought excitedly. I remember waiting in the bus station; people going about their business. The bus we got on was huge, with room for at least a hundred people, with plenty of room. It was a cold, windy evening. I sat at the front so I could see out of the window. Bright lights were heading towards us. It seemed as though we had been travelling for hours. 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He promised me and my sister that if he won, he would take us all to Rye Playland. The minutes felt like hours. It was the longest hour of my life. Then finally we heard the car door shut. Me and my sister ran to the front door anxiously waiting forRead MoreMy Childhood Memories Essay1505 Words   |  7 PagesFor the first two planes of my development, the majority of my memories are fighting with my parents and siblings. I have never really gotten along with my family and I don’t know why. I guess it’s because my mother’s and personalities are too similar and they clash.There have been lots of crucial things in my life that have made me into the person that I am today. Not all of them have been great, or something that I want to remember, but some are great and I never want to forget them. The fact thatRead MoreMy Childhood Memori es Essay1377 Words   |  6 PagesMemories 6-10 : PBJ One sunny day there was a cookout at my grandma’s house in seattle. It was lunchtime and I was eating a peanut butter and jelly sandwich.When my grandmother was finished with the sandwiches I sat in my favorite spot the one next to the heater. So that way I have hot air blowing towards my feet. As I took my first bite into the sandwich I could taste the soft gooeyness of the peanut butter and the pleasant taste of the jelly. As I took another bite, I realized my tooth was in

Internet Regulation Should Not Be Regulated Essay

Introduction In this paper, I will be arguing against the text by Lawrence Lessig by providing evidence and reasoning that proves that complete internet regulation would never be implemented on a global scale due to the privacy concerns that the United States would face while minimal internet regulation, like what Lessig suggests, would be unable to coexist with countries like China and Saudi Arabia who morally conflict with a global majority. Internet regulation will never be consistent in a global scheme and would require constant revision which makes it not provide enough utility to be considered when judging from Utilitarianism. Background Lessig argues that, during our progress to a truly online world, we are compelled to adjust our traditional values to ones that are more suited to the internet world. He says that the internet is already regulated by four different things: Architecture, Society, Market and Law. While it is true that these things already regulate to a certain degree, there are points in Cyberspace that fail to be regulated. Society and law are some of the biggest reasons that prevent complete regulation because of the natural contrasts of a computerized world to reality; the adjustment of societal standards and laws is not easy to do in most situations, causing contradictions and debates to be spawned by the one who try to create regulations about the internet. However, Lessig constantly argues that the internet will not be able to be sustainableShow MoreRelatedSocial Media And Web 2.0 Tools789 Words   |  4 PagesSelf- Regulated Learning Self-regulated learning is a total work of the human brain; it entails attention, concentration, self-assessment, change and responsibility for one in learning. Research states that self-regulation possibly have little to do with intelligence and development. 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Exclusionary Rule Free Essays

Contemporary Issues Paper: The Exclusionary Rule Jennifer Howell November 6, 2010 The Exclusionary Rule and Its Exceptions Introduction: The Exclusionary Rule The Fourth Amendment to the Constitution of the United States protects citizens from unreasonable searches and seizures by law enforcement personnel. (US Const. amend. We will write a custom essay sample on Exclusionary Rule or any similar topic only for you Order Now IV) Though the Amendment â€Å"forbids unreasonable searches and seizures, it does not provide a mechanism for prevention or a remedy. (Jackson, 1996) After passage of the Fourth Amendment, courts began to make laws regarding the rule against unreasonable searches and seizures. The courts designed a rule known as the Exclusionary Rule, which provided a remedy for the violation of a suspect’s Fourth Amendment privileges: any evidence seized in violation of the suspect’s rights and protections may not be used against the suspect in a criminal prosecution. The courts have been working and refining the exclusinary rule since its introduction in the 1900’s. (Exclusionary Rule, n. . ) The first case that applied the exclusionary rule was the case of Weeks v. United States, 232 U. S. 393, in which the Supreme Court â€Å"held that the Fourth Amendment barred the use of evidence secured through a warrantless search. † (Exclusionary Rule, n. d. ) The exclusionary rule requires an illegal action by a police officer or agent of the police, evidence secured as a result of the illegal action, and a â€Å"casual connection between the illegal action and the evidence secured. † (Evaluation, n. d. ) Exceptions to the Exclusionary Rule Since the introduction of the exclusionary rule, courts have found that it can not be enforced across the board, and have carved out a number of exceptions. These are: * The Impeachment Exception This exception allows the Government to offer illegally-seized evidence on cross-examination of the defendant to impeach the defendant after the defendant takes the stand and perjures himself. It should be noted that the exception applies only to the testimony of the defendant, and not to any other witnesses. * The Independent Source Exception This exception is a way of protecting the government’s case when the evidence was found â€Å"through an independent source sufficiently distinguishable to be purged of the primary taint. † (Jackson, 1996) That is, the evidence was seized not only illegally, but also legally. * The Inevitable Discovery Exception The inevitable discovery exception was established to allow the admission of illegally-seized evidence that, though it was discovered unlawfully and in violation of the Fourth Amendment, would have inevitably been discovered anyway, through lawful means. The Good Faith Exception When an officer acts on a search warrant and discovers evidence, and the search warrant is later determined to be invalid, the evidence can still be used as long as the officers acted in good faith that the warrant was valid at the time of its execution. This exception was developed because the purpose of the exclusionary rule was not designed to punish the errors of judges and magistrat es, but to deter police misconduct. (Exclusionary Rule, n. d. ) * The Harmless Error Exception The harmless error exception allows introduction of evidence as long as the evidence is determined to be â€Å"harmless† evidence – that is, it applies to immaterial issues. The evidence and circumstances are reviewed by the court, and the evidence has to be found harmless by a reasonable doubt. (Jackson, 1996) * The Rule of Attenuation The Court established the â€Å"rule of attenuation,† which allows the introduction of illegally-seized evidence when â€Å"the Fourth Amendment violation is sufficiently far from the discovery of the evidence as to dissipate the taint. (Jackson, 1996) The Courts have provided three factors for Courts to apply to determine if the rule of attenuation applies: â€Å"(1) the length of time between the illegality and the seizure of evidence, (2) the presence of additional intervening factors; and (3) the degree and purpose of the official misconduct. † (Jackson, 1996) Legal Implications of the Exclusionary Rule The exclusionar y rule and the development of its exceptions are of vital legal importance to the people of the United States. The courts have reasoned that illegally obtained evidence can not be used in a trial to do so would be to condone unconstitutional behavior, thereby â€Å"compromising the integrity of the jury. † (Jackson, 1996) The Fourth Amendment is a constraint on the power of the police officers, and gives the officers an incentive to control their power. The exclusionary rule has great legal implications in that it protects American citizens from officers and other State actors who have personal motivations that â€Å"may otherwise be in conflict with Fourth Amendment compliance. (Jackson, 1996) In fact, the Supreme Court has held that the abuses that gave rise to the exclusionary rule featured intentional conduct which was patently unconstitutional. (Herring, 2009) Political Financial Implications There are political adversaries of the exclusionary rule, who argue that the rule protects criminals. However, studies show that the actual societal cost of the exclusionary rule is relatively small. The cumulative loss in felony cases attributable to Fourth Amendment violations and the subsequent exclusion of evidence is between . 6% and 2. 5%. (Davies, 1983) The exclusionary rule, while seemingly necessary to deter police misconduct, has financial implications in that when evidence is suppressed, the State may be unable to prosecute the case, and not only wastes the time and costs of the police department involved, but also the time and efforts of judges, court employees, and jurors. Interestingly, Mialon found in his study that the exclusionary rule directly reduces searches by police (in that it reduces chances of a successful conviction) and it also indirectly increases them (via an increase in crime). The exceptions that have been carved out help deter these costs by ensuring that the only cases that are affected by the exclusionary rule are those that truly violated the Fourth Amendment rights of the defendant. Sources: Davies, Thomas (1983) A Hard Look at What We Know (and Still Need to Learn) About the â€Å"Costs† of the Exclusionary Rule: The NIJ Study and Other Studies of â€Å"Lost† Arrests. 1983 American Bar Foundation Research Journal 611, 622 Evaluation of the Exclusionary Rule. Retrieved November 4, 2010, from http://www. essortment. com/all/exclusionaryrul_rmlx. htm Exclusionary Rule (n. . ). Retrieved November 3, 2010, from http://legal-dictionary. thefreedictionary. com/Exclusionary+Rule Herring v. United States. (2009) 129 S. Ct. 695 (via scholar. google. com) Jackson, Heather. (1996) Arizona v. Evans: Expanding Exclusionary Rule Exceptions and Contracting Fourth Amendment Protection. The Journal of Criminal Law Criminology, Vol 86, No. 4. Northwestern University School of Law. Mialon, Hugo and Sue Mialon. Abstract on The Effects of the Fourth Amendment: An Economic Analysis. Retrieved November 6, 2010, from http://jleo. oxfordjournals. org/content/24/1/22. abstract How to cite Exclusionary Rule, Papers

Accounting For Manager Cost Management Accounting & Control

Question: Discuss about theAccounting For Managerfor Cost Management Accounting Control. Answer: Introduction: A cost budget is a type of financial plan which helps the company to identify its expenses for the next period. Cost budget is important to the organization internally because it helps in the process of planning and creating internal policies. Cost and expenses are the part of business which reduces our profit, bur on the other hand these help us to manufacture goods and provide services. It is necessary for an organization to plan the level of expenses which it can incur (Guerard, 2013). A cost budget helps us to monitor the expenses and also cut down the expenses wherever necessary. In short, it is of utmost importance to the internal organization and plays a leading role in structuring policies. But we should keep in mind that there can be deviations from the budget we prepare. There are a lot of reasons for deviations from budget. Cost is a very unstable element of a business. All the economic, non-economic factors affect the cost to be incurred by the organization (Kirche Sriva stava, 2005). Few factors are in the hands of the organization, while few are not. Therefore, while preparing a budget one should always keep in mind that the actual results may not come out same as they were budgeted. Orchid Ltd, a furniture manufacturer is considered for the purpose of study and the tool of budgetary control is used to create and have a strong management over the cost control. Variances and Explanation Variances normally consist of differences based on level on activity, that is the output and differences based on cost, usage and efficiency that is the expenses (Maher, 2005). The differences based on level of quantity represent the differences between actual quantities sold and budgeted quantity expected to be sold. It can also be refers to as the difference between the actual sale price and budgeted sale price. In the given case we see that the budgeted sales quantity was 800 units whereas the actual quantity sold was 810 units. The variance was not very large. Still the reason of variances can be creation of market of goods for new customers or the image of the organization was improved or was better than what the organization was affecting. Existence of good economic market also can lead to lead to increased actual sales (Maher, 2005). Sale Variances The budgeted sale price of the good was 95 per unit, but in the actual market it was sold for 93. The reasons for drop in sale price can be increased competition. May be the competitors would be selling the same product at a lower price. Selling the products at a lower price tends to create a difference. The total budgeted sales consideration was 76,000 whereas the actual consideration was 75,330. Even after increased volume of sales from that of budgeted quantity, total sales revenue earned was lower than that expected, it was due to fall in the sale price of the goods. The sale price is a major consideration and leads to a difference. Direct Material Variances Variances can happen for various reasons. The differences based on cost, usage and efficiency represent the differences between the budgeted cost and actual cost incurred. Let us consider individual expenses for analysis of variance (Shim Siegel, 2009). The direct material variances consist of two elements variance in volume and variance in price. Variance in volume can be due to increased output or degradation in quality of the material or increased wastages (Houston Brigham, 2009). Variances in price of the material can be due to changes in economies, change in government policies, change in demand of the material, etc (Lanen et. al, 2008). This can be attributed to the external factors. In the given problem we see that the budgeted consumption of material is 8 m whereas the actual consumption was 8.64 meters, also the price of material which was budgeted was 3 per unit which in the actual production was incurred at the rate of 2.75. The total budgeted cost of materials was estim ated to be 19,200 and the actual expense in connection with material was 19,250, even though the consumption of material increased by 0.64m per unit there was a minimal increase in material expense as the price of the material dropped from 3 to 2.75 per unit. Direct Labor Variances Direct labor refers to the labor that is directly employed or used for the production of goods. It is an important element that helps in production of goods. The elements of variances in labor expenses are efficiency of the labor and the rate at which they are paid (Lanen et. al, 2008). If the labor is not efficient then the organization would require to employ a large number laborers but if they are efficient then the work can be completed a few laborers only. Also idle hours can be a reason of variances. The organization is required to pay for the idle time also where there is no productive work (Houston Brigham, 2009). The idle time should be minimized to a considerable extent so that money is not outflow for the idle time. In short, idle time leads to a loss for the organization as a whole. The rate paid to the labor forces is dependent on union demands, the availability of labor, type of labor that is skilled, unskilled etc. here we see that according to the budget 1 hr was to be consumed but each unit produced but actually 1.05hr was spend on production of one unit (Don Maryanne, 2006). This may be due to inefficiency of the labor. The inefficiency of the labor tends to weaken the position of organization because it leads to slow movement and idle time. If the workers are not efficient it leads to distort the entire proceedings and creates a difference. According to the budget prepared the organization planned to pay 25 per hour, instead it actually paid 27.28 per hour to labor. The budgeted expense for labor was 20,000 but in actual the company had to pay 23,191, this was due to inefficiency of labor and also increased labor rates. Fixed Overhead Variances Fixed overhead is generally not considered in per unit terms, but in certain calculations the actual fixed overheads is divided by budgeted units to be sold in order to determine the recovery rate (Don Maryanne, 2006). The budgeted fixed overheads do not change under normal circumstances because the fixed charges are constant in nature and there it remains constant throughout the reporting period. It is only under recovery and over recovery which creates variances in fixed overhead expenses (Don Maryanne, 2006). According to the budget the fixed overhead expenses was 12,800 but the actual fixed overhead recovered was 13,000, this was majorly due to increased sale units and also increases recovery rates. Conclusion Cost is the most easily effected factor of production, any change inside the organization, or in the government polices or in the economic scenario may lead to great changes in cost of production. A budget is just created to make an overview for the company so that they can arrange materials, funds, goods and other requirements so that they can meet up with the demands of the market. But it is not necessary that the actual figure would be exactly as same as that of budget (William, 2010). There are a lot of forces prevailing in the market which affect the demand and supply forces. The demand and supply are one of the major reasons for variances in actual and budgeted cost and revenues of the organization. A budget is a very effective tool of finance which helps the organization to cut costs, improve production, etc. Therefore if the budgetary control is properly applied, it can provide the organization with a lot of benefits. The benefits can be seen in terms of cost, internal polici es and a better management (Guerard, 2013). Budgetary control provides solidity to the internal organization due to which it gets a strong momentum. References Don R. H Maryanne M. M 2006, Cost Management Accounting Control, Ohio: Thomas South-Western Guerard, J. 2013,Introduction to financial forecasting in investment analysis, New York, NY: Springer. Houston, J.F Brigham, E.F 2009, Fundamentals of Financial Management, Cincinnati, Ohio. Kirche, E. and Srivastava, R, 2005, An ABC-Based Cost Model with Inventory and Order Level Costs: A Comparison with TOC, International Journal of Production Research, vol. 43, no. 8, pp. 44-68 Lanen, W. N., Anderson, S Maher, M. W 2008, Fundamentals of cost accounting, NY: Hang Loose press. Maher, L 2005, Fundamentals of Cost Accounting, McGraw-Hill Shim, J. K Siegel, J. G 2009, Modern Cost Management and Analysis, Barron's Education Series William, L 2010, Practical Financial Management, South-Western College.