Intangible Asset Essay

ABSTRACT The purpose of this study is to examine several issues when dealing with intangible assets. By means secondary research, relevant evidence from many sources was selected, evaluated and organized into three main points, which are research and development cost, brand valuation and the risk of intangible asset in financial statement in relation with market and book value. The evidence includes statistical data and expert opinion. The research results that intangible assets give a significant impact to the company if they are not measuring appropriately based on the accounting standards. Based on these findings, it is argued that intangible asset would affect company’s performance if there are misjudgments in the valuing of these assets. Introduction Financial statement has a significant role in businesses system in due to transparency of company’s financial position in the businesses environment. The purpose of financial report is to give important information about any changes in company’s performance that is useful for a wide range of users in making decision making in order to make investment in that particular company. According to FASB that is stated in Canibano, Garcia-Ayuso, & Sanchez (2000, p.102), financial statement should provide a useful information that will benefit to any potential investors and creditors to make further investment, credit and similar decision. Therefore, any event that will affect company’s performance either present or future should be presented in this annual report. During last 20 years, expansion in technology, economic system and people knowledge have brought many changes in businesses environment which increase the use of media due to more competition between companies a nd company’s feasibility in the future. Due all these changes as stated in Canibano, Garcia-Ayuso, & Sanchez (2000, p.102) the resource of wealth and future economic benefit is not from material production or tangible asset but from investing and management of intangible asset. As defined in paragraph 8 of AASB 138 that is noted in Picker et al (2006, p. 313) intangible asset is â€Å"an identifiable non monetary asset without physical substance†. There are two main forms of intangible asset, first legal intangible such as trademark, patent, brand  and other thing that defendable in the court and the second one is competitive intangible such as knowledge activities and other activities that have a direct impact and effectiveness to company’s performance (Wikipedia, 2010, accessed 15/05/10). Intangible asset is one of accounts that should present in the financial statement; this is however, by putting intangible assets in the financial statement, this report would be less informative because they raise the difficulties of estimation of market value and book value which can affect the company’s performance. It can be argued that there are some issues that arise when dealing with internally generated assets. Therefore, in this essay the author will discuss possible issues that can arise in intangible asset such as research and development cost, brand valuation and the risk of intangible assets in financial report in relation with market and book value. R&D cost In order to expand intangible asset, companies need to spend more money in research and development (R&D) due to market competition to get more profit. This expense is relatively expensive and continuous until the firms can find a new finding in intangible asset that can improve company’s performance. This statement is strengthened by Canibano, Garcia-Ayuso, & Sanchez (2000, pp.108-109) argument which states that between R&D and future economic benefit had not been confirmed thoroughly because there were no confirmation that can be found in relation with expanding research and development a new product can lead future improvement in the company’s performance. Changes in the R&D can cause a divergences between profit each year and also enlarge the difference between cash flow that is actually generated by firms and profit that is stated in financial statement because a new product of the research is about to be commenced and generated revenue later (Wrigley, 2008, p.258) . Furthermore, in determining research and development cost, this activity will lead to greater amount of expense in balance because when any spending for research incurred, it will be recorded as expense and it will affect company’s performance which can be a huge disadvantages for companies. If there are more expense that company generates as a result of research and development in one accounting period, it will decrease value of profit which lead to a negative expectation to investors because the investors will start to doubt with the company’s  performance if they see more expenses than profit during the year. An example arises from Sigma Pharmaceuticals Limited (SIP) that was developing a new product that have a purpose to measure carbon gas emission in order safe the environment (Sigma Pharmaceuticals Limited 2009, p.5). Based on SIP summary of complex accounting policy, R&D cost would be capitalised if the research bring a future economic benefit or can be sold to other parties (Sigma Pharmaceuticals Limited 2009, p. 54). This means that SIP would spend a lot of money to make this research success and able to generate profit but it is more expense would be generated during this research that has possibility to reduce the profit in that year. Another significant example is from Rolls-Royce Company, â€Å"in 1960’s because of R&D expenditures Rolls-Royce Company couldn’t make profit† (Yardimcioglu 2008, p.91). This explanation can be conclude that even companies increase their research and development to find a new intangible asset such as patents that have expectation to bring more profit to the particular corporation, the firms still do not have control to this expectation because of uncertainty in the future economic benefit. It also gives negative impact to firm’s performance in investing activities because it will affect the investors’ confidence to put their investment in a particular company’s. Brand valuation Brand valuation has appeared as issues that arise from measuring intangible asset in financial report of companies. This is because of the deficient of perceptive and evaluation from accounting standard in measuring brand in a firm that mostly lead to uncertainties between goodwill and other intangible assets. Brand can be defined as a unique symbol or trade mark that is used to identify goods and services differently from its competitors (Tollington, 1998, p.180). The problem that occurs from brand as intangible asset is from useful life of it because brand does not have a fixed life which can lead to misjudge of indefinite and definite life of other intangible asset (Seetharaman et al, 2001, p.247). Another problem that arises from brand measurement is the difficulties of prediction in maintaining the value of brands in a period of time, for example, well known brand like Ferrari, Marlboro and Coca Cola mostly have a stable value if compare with forgotten brand that may have less v alue (Seetharaman et al, 2001, p.247). In the most case, it has been debated that the value of brand asset could be measured  appropriately because in order to evaluate brand value, the company will use relief from royalty. However, Royalty rate is not always available and often the rate used is based on the company’s decision rather than reliable source in that particular company. If the royalty rate is too high, it could be destroy the company’s profit that could earn (Sinclair & Keller, 2007, accessed 16/05/10). Risk in financial statement. Intangible asset that takes a place in financial statement would create significant risk in relation with company’s performance. This is because the values of intangible assets have not exhibited in the financial report due to lack of measurement on intangible asset such as trademark, knowledge of employees and development of technology. An example of the risk that is reflecting the difficulties of measuring intangible asset value is from Nokia Corporation. According to the data from Yardimcioglu (2008, p.91), financial position that stated on financial statement in 1999 was US$11 billion of total asset, liabilities were US$5.3 billion and residual cost US$5.7. In 2000, Nokia’s market value was US$190 billion and made US$183 billion differences between book value and market value, and this differences arise because intangible asset that Nokia possessed. This difference should be stated in the financial statement, but after one year Nokia’s market value has decrea sed to US$97 billion and if the difference of market and book value was stated in the financial position, Nokia would lose profit by US$86 billion. Another example of the risk of intangible asset in financial statement is Rolls Royce Company; this company has suffered a loss in 1960’s that lead to serious financial issues because of transference of more sources to R&D process (Yardimcioglu, 2008, p.91). Based on these two examples, measuring intangible asset is quite difficult because â€Å",,, it is impossible to supply the deficiency between book value and market value in consequence of taking the intangible assets into financial statements (Yardimcioglu, 2008, p.91). In conclusion, there are some issues that arise from valuing of intangible asset in a corporation. This issue is including uncertainty of research and development cost that still cannot be ascertained to make future economic benefits, brand valuation because inadequate measurement for this intangible assets and the risk of putting intangible asset in financial report. Companies should do some actions to  solve this problem that might be useful for company’s management or even for investors who are willing to invest their money to the company. First, maximise the use of intellectual property by expanding only small proportion of patents. Second, introduce a new product to the market that will possibly generate an innovation and third, technologies involvement (Hand & Lev, 2003, pp. 511-512). References Canibano, L, Garcia-Ayuso & Sanchez, P 2000, â€Å"Accounting for Intangible: A Literature Review, Journal of Accounting Literature, vol.19, pp.102-130. Hand, J, R, M & Lev, B 2003, Intangible assets: values, measures, and risks, Oxford University Press, London, accessed 14/05/2010, http://books.google.com.au/books?id=RmFLUk7NydQC&printsec=frontcover&dq=intangible+assets&source=bl&ots=1QtSgbhUPK&sig=Nsy8mguyyw6tV8-FUAqpWi6pzVw&hl=en&ei=jNfsS96tM47U7APH_tiMBg&sa=X&oi=book_result&ct=result&resnum=7&ved=0CDoQ6AEwBg#v=onepage&q&f=false Picker, R, Leo, K, Alfredson, K, Pacter, P & Wise, V 2006, Australian Accounting Standards, John Wiley & Sons, Queensland, Austalia, Seetharaman, A, Azlan Bin Mohd Nadzir, Z & Gunalan, S 2001, â€Å"A Conceptual Study on Brand Valuation†, Journal of Product & Brand Management, vol.10, no.4, pp.243-256. Sigma Pharmaceuticals Limited 2009, Annual Report 2008-2009, accessed 14/05/2010, http://sigma.ice4.interactiveinvestor.com.au/Sigma0901/Annual%20Re port/EN/body.aspx?z=1&p=-1&v=2&uid= Sinclair, R & Keller, K, L 2007, â€Å"Determination of Fair Value of Intangible Assets for IFRS Reporting Purposes†, International Valuation Standards Committee (IVSC), pp.1-6, accessed 14/05/2010, http://www.ivsc.org/pubs/comment/intangibleassets/06_keller.pdf Tollington, T 1998, â€Å"Brands: the asset definition and recognition test, Journal of Product & Brand Management, vol. 7, no. 3, pp. 180-192. Wikipedia 2010, Intangible Asset, accessed 14/05/2010, http://en.wikipedia.org/wiki/Intangible_asset Wrigley, J 2008, â€Å"Discussion of ‘What financial and non-financial information on intangibles is value-relevant? A review of the evidence†, Accounting and Business Research, vol.38, no.3, pp.257-260. Yardimcioglu, M 2008, â€Å"The Risk of Intangible

Culture and Its Preservation

This section briefly identifies some of the major views of culture and its physical manifestations related to tourism, as well as the means that have been used to protect heritage environments. The UNESCO World Commission on Culture and Development report Our Creative Diversity looks at culture as â€Å"ways of living together. † With this as a point of departure, the World Bank defines culture as the whole complex of distinctive spiritual, material, intellectual and emotional features that characterize a society or social group. It includes not only arts and letters, but also modes of life, the fundamental rights of the human being, value systems, traditions, and beliefs. The above reflects the separation of culture and cultural heritage into both movable and immovable forms. This report focuses primarily on culture’s immovable forms, recognizing that the â€Å"cultural landscape† includes expressions of traditions and lifestyles that must be taken into consideration when looking at effective ways of safeguarding a community’s cultural heritage. Culture and cultural heritage are prominent resources in any society. Tangible heritage may be considered a material manifestation or symbol of cultural expression, either traditions of living society or those of past societies occupying the same area. Therefore, material heritage is pivotal for anyone wanting to gain a deeper understanding of the society. This applies to the local inhabitants as well as the visitor to a new or foreign society or environment. A great deal of the activity within cultural heritage preservation has been concerned with maintaining single buildings of architectural significance and connected with important events and people. Various actors have been involved in this process, including non-governmental organizations, all levels of government, and developers. Concerns with the limitations of identifying and protecting single buildings have led to laws and regulations that protect entire environments. This allowed the process to involve more people in heritage conservation, and it defined a past that included the ordinary as well as the most significant. Many countries maintain heritage sites for interpretation and education; these are often characterized by high levels of research and documentation, as well as government management. Steadily increasing demand for culture-oriented activities affects cultural heritage of interest at all levels, from world heritage belonging to international society or mankind in general to heritage of national, regional and local significance. Preservation issues and challenges vary accordingly. In many developing countries, the legal framework for protecting heritage is better than the management capacity. Surveying and monitoring systems for controlling the state of conservation of cultural heritage and taking the necessary precautions present great challenges. Throughout the world, festivals and events – often linked to or performed in areas with cultural relics or at sites of cultural and natural significance – are now seen as important dimension of cultural tourism. They play important roles in helping to maintain cultural traditions and values while providing communities with the ability to create jobs and income. Handicrafts often form an important dimension of a region's cultural tourism experience. Tourism can be important in helping to maintain and develop traditional craft skills, though there is also the risk that increased demand leads to a loss of authenticity in terms of process and product. The discussion of different forms also reflects that heritage, and conservation, can occur at different spatial scales, including that of a single artifact, a single building, a streetscape, an area, an entire historic town/city, a region/landscape, and even up to national and international scales. There are several reasons for public and private sector involvement in cultural heritage management (CHM), including: †¢ The recognition that heritage resources can play an important role in community continuity, renewal, and development. †¢ The increased quality of life associated with heritage resources. The role of heritage resources in creating and maintaining individual and community identity. †¢ The value of heritage resources in the education of children. †¢ The role that heritage resources can play in providing for pleasure/recreation opportunities. †¢ The role that heritage resources can play in economic revitalization and tourism development. The latter reason is the focus of the present report, but the non-tourism benefits are noted here to illustrate how the value of culture and cultural heritage goes beyond serving as tourism attractions.

Victorias Secret

Store location is an important decision for retailers because location is â€Å"typically one of the most influential considerations in a customer’s store-choice decision† (Retailing, 167). Most consumers choose which store to visit based on close proximity to home or work, comfort level, and other surrounding retailers so shopping stays relaxing and a lot of driving isn’t needed. Victoria’s Secret in the Beverly Center is in a shopping mall. Reasoning behind the store being placed in the mall across from the elevators in the center is because malls have high amounts of traffic.Another reason why a mall location has its advantages, because malls provide the chance to combine shopping with entertainment, a great place to walk around catch up with friends while getting your shopping done, bringing in large numbers of people a day. Victoria’s Secret in the Beverly Center is a leader in lingerie, with Fredrick’s of Hollywood as their largest comp etitor is far from this location. Therefore shoppers at the Beverly Center who are looking for affordable lingerie will venture in to Victoria’s Secret. Victoria’s Secret is a multi-channel retailer, from stores, to online, to catalogs.This an advantage to the company because if a customer cannot find an item, or color they are looking for in the store, they have two other methods of how to purchase that item, still making Victoria’s Secret a profit and keeping the loyalty of the consumer. Victoria’s Secret is a leader in the retail industry not only because of the products they put out but because they understand the â€Å"3 most important things of a retail chain, location, location, location†(Retailing, 167). Work Citied Levy, Michael, and Barton A. Weitz. Retailing Management. Boston: McGraw-Hill Irwin, 2009. Print.

Explain the principles of regulation for professional practice Essay

Explain the principles of regulation for professional practice. (Compile a report that compares and contrast the principles of r - Essay Example This is done for the purpose of establishing whether the professions allow their workers to advance their careers. The clinical framework governing these fields has been examined to evaluate their practices and the impacts of their activities to the profession and society. The report also describes the codes of conduct followed in these fields along with the ethical issues affecting them. The professional boundaries between these two fields has been given for the purpose of distinguishing their scope of operation. Professional Education and Registration From the year 2004, the minimum professional qualification for a person who wanted to join social work in Scotland was a social work honors degree or an award in postgraduate education. Professional workers in the social services sector are registered by the Scottish Social Service Council (SSSC). This council was established under the act on regulation of care in the year 2001 in Scotland (Park, Murray and Delaney, 2006). Other peopl e who are interested with being registered as expert social workers by the council must have certificates that are recognizable by their relevant authorities (Scott, 2005). In the nursing field, the minimum qualifications a person must have before he or she can become a fully registered nurse in Scotland come in several stages. He or she must first undergo a compulsory three year training program. They take a specialization course that lasts for two years out of the three years according to their various fields. On completion of their course, they are registered with the council on Nursing and midwifery that serves under the National Health Service (NHS). The order of 2001 on midwifery and nursing practices hands power to the National Council on Midwifery. Principles of the Profession Social work is guided by the principles stating that social workers must keep and promote the safety, preferences, confidentiality along with the prospective people using these services. They should do this while maintaining a check between the use of the social services and their conservation. They are required to treat all the people as equal while valuing their uniqueness and diversities (Linsley, Kane and Owen, 2006). They should additionally maintain the trust of the public along with their confidence in the communal services. These principles are prescribed in their practice code that was generated by the Council of Social Services in Scotland. The principles guiding the nursing field in Scotland on the other hand, are their commitment to providing superior quality care that is centered on their patients and clients. They should show commitment towards the creation of new responsibilities supporting the connections between health and community care. The nurses are required to continuously apply their knowledge and skills to their practice while committing themselves to working with other experts or agencies (Currie, 2005). Lastly, the nurses are required to show commitment towards promoting the quality of their patient’s experiences and safety. The nursing field is charged with the responsibility of developing education programs that aim at modernizing the careers of nurses. Continuous Professional Development The body dealing with the standardization of education in social work is responsible for setting the skills, information and understanding of their

The Later Roman Empire Essay Example | Topics and Well Written Essays - 750 words

The Later Roman Empire - Essay Example Stephen Williams and Gerard Friell discover why and how, contempt same political and military agitations, the western empire all but broke down and the eastern empire lived and amalgamated its strength confront of the incursive weak, barbarians, and immature imperial and machinations around the globe.   The article explores the threats from the huns, due to the fact of tribal power. The article discusses about the factors of durability during establishment of Roman Empire. It highlights the administrative, fiscal and diplomatic experience.The Rome That Did Not Fall examines the remarkable convalescence of the eastern empire, equating the straight and varying growths in east and west, and retracing the development of new accomplishments and schemes in the east_diplomatic, political, military and fiscal (Williams, Feriell 1). It gives a clear and explanatory discovery of the Roman Empire in fifth century.The end of the Roman Empire is written by BRYAN WARD. It discusses about the dec line of Roman Empire.   It highlites the factors and facts that are related to the decline of the Roman Empire. It covers both the sequential annihilation of the political, military, and economic and other related social schools of Rome and the barbarian encroachments that were concluded as its final sentence in Western Europe (Perkins 1).The Roman Empire decline was slow, it didn’t occur overnight. Many authors look this decline in several different perspectives. The slow decline took place over.... s raise the question about the importance of this date, this is not just because the legitimate emperor Julius Nepos, identified by the East Roman Empire, used to live in Dalmatia, until he was killed in 480. More significantly, the Ostrogoths who safely assumed themselves maintainers of the direct line of Roman traditions. And as Bryan noticed, the Eastern Roman Empire was losing its strength and continuously facing decline until the on May 29, 1453 when the Fall of Constantinople occurred. The author takes the new perspective of the Fall of Rome, by arguing that the caused the demise of the Empire. He has concluded that the fall of Rome was because of the political instability, reduced tax revenue and foreign invasion (Demandt 12). The invasion left long term damage on Rome. The invasion lessoned about the long term capability to equip the hordes with predictable outcomes. As regular invasions instigates provisional rebellion as self help by implementing imperial resources. He argu es that some people did not see the decline of the Rome as a bad thing for the involved. On the other hand, many authors consider the decline of the Rome as a disaster. The author also points the series of facts, and decision which caused the huge disaster in Rome (Jones 284). Western Europe has now recovered a lot but it took around thousand years and still there is room for recoveries. Rome still needs to recover a lot in order to retain its previous position back. The decline was a huge disaster and it needs more efforts and strong policies in all sectors in order to regain its position. Proper implementation of strong policies will surely help a lot in achieving the powering position of Rome (Heather 41). Western Europe has actually recovered a lot but it took a long to retain back its

The Need for Good Financing Essay Example | Topics and Well Written Essays - 750 words

The Need for Good Financing - Essay Example The difference is that the word "finance" has a magical ring to it, and what a big difference the choice of words makes! A young boy who asks his dad for a few dollars usually pays a penalty like studying harder or fixing up his room, but a man in a suit who looks for multi-million dollar financing deals gets his picture in the papers, surrounds himself with beautiful people, and may even end up getting elected into public office like the former CEO of Goldman Sachs, Hank Paulson, who is now America's Treasury Secretary. So what this essay hopes to accomplish is to give young men and women a leg up in the good life: how to find money and learn the lessons needed to be successful later on in life. There are five basic rules that one has to remember in order to succeed in finding money without breaking the law, or without getting so used to shortcuts that instead of becoming a responsible member of society, the ambitious young person looking for money is spoiled into thinking that one can get on easily in life. This is not true, because whether one likes it or not, people have to work. Unless one learns to work hard, one can never be successful in life, especially now that there are billions of people in the world who are competing for the same lifestyle and the same jobs that people have and enjoy in America. This is the first rule of finding money the right way or, as the title of this essay suggests, finding good financing: money does not grow on trees, so one has to look for the best source of money. For young people, the best source is usually a parent, a relative, a friend, or a part-time job, in that order. Having a rich parent is an advantage, but it could also happen that rich parents are so tight with their money that their children do not get more than what they need. Many call this smart parenting, although their children may not see it that way. In other cases, parents may not have much money, but they want the best for their children, so they indulge the children's every whim and fancy. Many parents call this dumb parenting, but children usually praise this type of good financing of their expenses that they wish all parents are like theirs, except that spoiled kids usually end up as spoiled men and women who are good for nothing. Which brings us to the second rule: the wrong use of money can be the source of evil. Parents love this popular clich and often think about it when their children ask them for money, more so when their children are in their teenage years and most susceptible to experimenting with everything under the sun (or inside the mall). Good financing must include using the money for a good purpose, like being with friends, being able to buy food to eat or to engage in fun activities to relieve the mental, physical, and emotional stresses that are so common. Obviously, when parents see that giving their children money is not good for the children, they can block the channels through which the funds flow, either by withdrawing the child's allowance or imposing near-impossible conditions for funds release, such as getting straight A's or lending your iPod to your kid sister. This brings us to the third rule: one can get good financing by working for others. The reason is simple: the work you do will be unique and does not bring with it the condition to do

CRITICALL REVIEW AND JUDGE THE EVOLVING ROLE OF THE ANAESTHETIC NURSE Essay

CRITICALL REVIEW AND JUDGE THE EVOLVING ROLE OF THE ANAESTHETIC NURSE - Essay Example During this time, there were high mortality rates arising from use of anaesthesia during surgical operations. Anaesthetic nursing training evolved in three distinct phases in both Europe and the United States. In the first phase, nurses were initially trained through apprenticeship by surgeons on how to administer anaesthesia. The student nurse was then taken through anaesthesia administration training as part of the second phase in the development of anaesthesia. Specialized training in higher institution of learning began to offer postgraduate training in nursing anaesthesia from the beginning of the 20th century. This was the third phase of anaesthetic training across the globe (Handerfelt, 2006). The first UK anaesthesia was administered in 1945 according to Kane and Smith (2003). Educational qualification for professional anaesthetics was first developed through the introduction of a diploma in anaesthesia for professional nurses. As a result, the faculty of anaesthetics at the Royal College of Surgeons of England was created; a charter granted to the college in 1992 saw it develop to the Royal College of Anaesthetists. The royal college of anaesthetist has a responsibility of ensuring that the quality of patients care is improved in line with the standards of the association. Alice Magaw was called the ‘mother of anaesthesia’ for her pioneer role in the anaesthesia administration. Catholic nuns in the initial development of this nursing profession also played a major role. As many hospitals within this period were developed by religious organisations, the religious leaders had a major role too in the development of this speciality (Bankert, 1989). Initial administration of anaesthesia also met a lot of resistance and theatre room revolt among patients. This was due to the uncontrolled administration of the drug during the early stages of anaesthesia development. Anaesthetic use was then associated with the high number of theatre deaths in the hospitals. This caused public panic and negative awareness on the effects and importance of anaesthesia. A frontier was therefore created for the nurse anaesthetics to prove that their role was meant to save and not to end life (Hadenfelt, 2006). The anaesthetic nursing profession grew and developed during the World War 1 as more nurses were captured and force to serve at the forefront. Today, this is one of the most decorated professions in the military of the United States and anaesthetic nurses are always honoured for their services to the soldiers. After the demand for anaesthetic nurses during the World War 1, most institutions developed nursing anaesthetic programs to help bridge the existing deficit. Nursing anaesthetics are assigned major roles in major hospitals where they educated other nurses and medical interns on anaesthesia (Bankert, 1989). With this profession growing and demand increasing, the American association of nurse anaesthetists (AANA) was formed in 1931 to represent the anaesthetic nurses in the country. This association had a mandate to ensure the promotion of operation standards and provide consultation services to government agencies whenever necessary. The association also ensures that more professional are trained in this profession so as to keep up with the rising demand for anaesthetic services. Different agents have also been used as anaesthesia from the first time this medical application was discovered. Opium, an

Increase of wages and market performance in Chinese factories Essay

Increase of wages and market performance in Chinese factories - Essay Example The level of wages is usually considered as a criterion for evaluating the potential of a market to face local and global pressures. Indeed, in economies where economic instability is continuous, the decrease in wages is often used for controlling inflation. It is derived that increased wages denote the strength of an economy and its future prospects. Lipsey and Chrystal (2007) note that the increase of wages is feasible only in markets that are characterized by long relationships, meaning those markets where employees tend ‘to work for the same firm for many years’ (Lipsey and Chrystal 2007, p.576). In other words, the increase of wages reveals the market stability as it is reflected in the establishment of long-term employment contracts. The increase of wages has been often criticized as negatively affecting the performance of firms or industries involved. However, in practice, no such issue seems to exist. According to Trivedi (2002) the claim that the increase of wag es can lead to a series of problems for industrial relations and industrial performance should be rejected (p.640). It is explained that it is not the increase of wages that results to such phenomena but the decrease in performance (Trivedi 2002, p.640). It is also noted that the increase of wages can boost organizational performance since it can lead to the increase of employee satisfaction, i.e. to the increase also of employee performance which has a critical impact on organizational performance (Trivedi 2002, p.640).... In other words, the increase of wages reveals the market stability as it is reflected in the establishment of long-term employment contracts. The increase of wages has been often criticized as negatively affecting the performance of firms or industries involved. However, in practice no such issue seems to exist. According to Trivedi (2002) the claim that the increase of wages can lead to a series of problems for industrial relations and industrial performance should be rejected (p.640). It is explained that it is not the increase of wages that results to such phenomena but the decrease in performance (Trivedi 2002, p.640). It is also noted that the increase of wages can boost organizational performance since it can lead to the increase of employee satisfaction, i.e. to the increase also of employee performance which has a critical impact on organizational performance (Trivedi 2002, p.640). According to Taylor and Weerapana (2011) the decisions of countries in regard to the prices of the products imported can highly affect the potentials of the firms operating in the industry involved to keep the prices of their products at standard levels (Taylor and Weerapana 2011, p.58). Reference is made to the case of USA that ‘decided in 2002 to introduce trade restrictions related to the steel’ (Taylor and Weerapana 2011, p.58). This decision led to the increase of the price of steel as a material used in production. As a result, manufacturing firms producing goods based on steel had to increase the prices of their products, not being able ‘to produce the same number of products at the same price’ (Taylor and Weerapana 2011, p.58). The prices of goods based on steel had to be increased since the cost of the

Explain the different reasons why we observe low levels of intake of Essay

Explain the different reasons why we observe low levels of intake of health micro-insurance in many developing countries - Essay Example There is a general lack of trust about the insurance sector, with many people being under perception that the funds are either misappropriated or used for personal gains. Lack of essential insurance cover, such as that of health has led to challenge of addressing health of the population, especially in Africa. The paper will also provide some recommendation of what needs to be done to increase the uptake of health micro insurance in developing countries. Studies by the World Health Organization (WHO) indicates that the uptake of health insurance in many developing countries, especially in Africa, remains low (Ahuja & JÃ ¼tting, 2004). The situation remains a major concern owing to the fact out-of-pocket payment of health services is extremely expensive to majority of people. This means that most of them will not seek healthcare services from the formal health organizations. In counties such as Senegal, the traditional healers also play a role in treating patients. The use of traditional herbal medicine is also common, as it is perceived to be the cheapest means of treatment. The uptake of insurance is also associated with economic, ignorance, and lack of trust. The misappropriation of health funds has discouraged most people from taking insurance. With the insurance cost remaining high in most African countries, the uptake is common in the employed population. This owes to the fact that the employers is under obligations, in many African countries, to deduct health insurance from the gross salary. Lack of information about health insurance, coupled by negative attitude towards the system has also been blamed for the low intake (Dercon, & De Weerdt, 2006). For instance, most of those living in the rural areas are found to lack in health insurance. The number of health facilities in these areas are also few, and miles away from the people. One of the Millennium Development Goals (MDGs)

Nursing Education Philosophy Essay Example | Topics and Well Written Essays - 1500 words

Nursing Education Philosophy - Essay Example According to the report findings  constructivist is defined as a method that is based on observation and scientific on how people learn study. Nursing training should support learners to have an organized way of applying knowledge. As there are significant differences in how nurses are supervised within the realm of nurse education in Oman as compared to other countries in the West, those differences form the focus of this paper. Currently, in Oman, nursing students receive their academic education, clinical supervision and speciality training from the same academic educators. This is in contrast to how nurses are educated in the UK, the United States, Australia, and most of Europe wherein nursing students have the academic component, which emphasized the practical part using simulation for accurate leaning, and engage with professionals in the field as part of higher education.  This paper highlights that  a lens of Constructivist will frame the paper in order to examine the e fficacy and value of this current method that utilizes both observational and scientific justification in drawing conclusion in nursing education. Constructivist is a normative ethical theory that holds that the most effective and economical action is the one considered to support learners in constructing their knowledge while under the supervision of a facilitator.  The information requires re-publishing in order to produce the most efficient methodology that involve the finding a result that aligns with the goals of nursing practice.

What is the relation between the divided line and the allegory of the Essay

What is the relation between the divided line and the allegory of the cave from Books 6 and 7 of the Republic Do you find this to be an accurate representation of the process of learning - Essay Example According to Plato, the bottom two; imagination and belief, can be perceived as simple opinions and are different from one person to another (Baird 500-520). The two are found in the physical world and are discoverable through senses that can be mistaken making the truth that is associated with these two vary form one person to another. The next two, which are understanding and reason, are in existence to seek truths in the meta-physical world making them collectively true. The type of truth associated with understanding included that of mathematics, maxims along with definitions, and even though they are artificial, they are questioned. The best way to achieve truth of knowledge is through reason which actively questions issues in the environment. In Plato’s view, reasoning brings understanding of the forms and forms possess the ultimate truth. Plato implies that goodness and love are products of reason but this love is not identical to the kind of love that is perceived in the present day. Love as explained by Plato is the desire for something that is not possessed, and this motivates people to get what they do not have. The allegory of the cave explains the route one must take in order to achieve this knowledge and how individuals are bound in the cave of imagination where the shadows that are on the walls are the truths. The people who create the shadows are those in positions of power who have the belief that they are conversant with the truth and attempt to utilise it in corrupting the masses into giving them more power. Fire stands for an imperfect good while love represents a self-good that is supposed to bring more power to them. An individual inside the cave should be able to see further than the shadows and turn in the direction of the fire while identifying that the objects seen in the hands of the puppeteer may seem true but are not actually true. When a person leaves the cave, he will be blinded by the

Science and technology Essay Example for Free

Science and technology Essay Science and technology is a vital part of our societys world and how we function. Unless you happen to live out in the middle of the Sahara Desert and have sworn off all aspects of technology and science, then you are most likely exposed constantly to science in your daily life. While it is a big part of our world, there is a constant uneasy relationship between human beings and science. It is a common axiom that people dont trust what they dont understand. That is exactly what drives and causes this unsteady relationship people have with science. People never want to put full faith and confidence into the untouchable, comprehendible, or viewable. Trust is what really brings people to wonder about science and subconsciously fear it. Because we cannot reconcile some things science and technology give us, our immediate reaction is to set ourselves away or fear it. It is human nature to want to question and have some form of apprehension toward the thing we cannot fully reconcile. We see this is all forms of science and technology in our society. From the physical features of science such as technology and medicine to even scientific theories and cerebral and abstract parts of science, all forms in some way can make people uneasy. It makes you wonder however, why someone would fear something that is always attempting to be beneficial. Research and discoveries are usually made solely to help the individual and or society as a whole. So what are we as people so unnerved about? From even the most mundane actions and events in our lives to our moral beliefs and views, we see in every aspect of science the questioning and doubt by people. I had possibly the worst eye sight as a child. I basically could embody the clichà © phrase, blind as a bat. To make the situation worse for myself, I hated wearing glasses. I was unable to wear contacts due to some technical mumbo jumbo, so my parents decided to sign me up for Laser Eye Surgery. I had the procedure and can see quite fine to this day. You are probably sitting their wondering what exactly this heartwarming story of my now ability to see has anything at all to do with my thesis. We always can find risks in any type of procedure like the one I had. While the benefits are great, there is always the small chance that something could go terribly wrong. The doctors did in fact explain all the High tech procedures and steps they were taking during the operation, but did I really have a clue?  Walking into that surgery I was scared out of my mind, but why should I be? This is a proven technology that fixes your eyes and keeps you from wearing glasses. It isnt however done by the majority because the risk that science is wrong is too great. Is it better to wear glasses than to take even the slightest risk with my sight? These were all factors that I was feeling, but in fact I wasnt alone because everyone thinks like this with situations like this. Science cant be 100% on most things but that is what we as people require. Any person would find themselves feeling unsure about a foreign subject or in my case a medical surgery. That is why we have this problem with science. The idea of trust is there in the subconscious. It is sitting there in the back of our minds poking our conscience with a long finger saying, is this ok? Should I go through and get involved with this? I dont know if I should be doing this. While things like medical surgeries and such are obviously going to be a frightening part of science to most people what about other abstract parts of science. Unease becomes a major issue to people when they are unable to reconcile science ideals with their own moral and or spiritual beliefs. The discussion of Creationism versus Evolution has been a heated and raging debate in American culture for years. Creationism derived from the Book of Genesis denies all forms of science that says we as humans evolved over time to what we are today. Creationists insist that the universe and the earth were created in six days. Another common discussion in which Creationists reject is the major theory like the Big Bang theory. This argument is a perfect example of a moral/ mental discomfort with science. We looked before at the ways in which science can make us uneasy with physical interactions like medicines and surgeries, but what about the mental aspect of it? When science tests and challenges the morals and beliefs of others it makes the relationship very awkward. In this case we see evolution is the science. It doesnt fit the religious beliefs we know most Christians for example are taught. Even if your rational mind says science is factual, your faith and emotions are strong determiners of your beliefs. There in lies the uncomfortable pull and push relationship morally with people. I think we personally are uncomfortable with science because you avoid having to make a choice between the two. We know intellectually that science is proven, yet  some peoples hearts need to believe and have faith in a superior being. We need a way to make both work together, but that is hard. We like cafeteria religion, where we pick the parts that fit our world, but we know that probably isnt right. Whatever we chose and whichever side we take it still is a known controversy in our culture that is constantly questioned. In our class reading of Never Let Me Go we see a similar moral dilemma with science and human relationships involving Stem Cell research. The science and moral aspects will always be at t ug of war in our minds. This uneasiness of science we all come to recognize. So while some of you may not have gotten lasic eye surgery like me. Or maybe some of you listening dont have any type of faith based religion and find no controversy in science and faith. I am not asking you to totally connect with my examples and be able to relate to them. But like I said, everyone is exposed to science and technology everyday. You all know what its like to question aspects of science whether a distinct example or not. Trust is what plays the role in this controversy. So do we still believe the axiom People dont trust what they dont understand? To me it relates more to People in fact dont trust what they cannot have full resolve for.

Reflections on Department of Human Resource Management

Reflections on Department of Human Resource Management I did my internship at the Human resource department of Metro Hi-Tech (Pvt) Ltd in Gujrat. I spent six weeks in this department. Where I learnt how practically worked in Human resource Department. In Metro Hi-Tech (Pvt) Ltd the Human Resource Management department was established in November 2004. I worked under HR officer Mr. Aftab Butt, Payroll officer IR officer MR. Ali Raza. In this department I worked with every designation member and analyzed, observed and learned about the responsibilities and activities associated with them. Lets talk about one by one. HIRERCHY OF HUMAN RESOURCE DEPARTMENT: Head: Human Resources Administration: Mr. Anwar Murad Human Resource Officer: Mr. Aftab Butt I.R Officer and Payroll Officer: Mr. Ali Raza Admin Officer: Mr. Asad Shah Admin officer (Lahor): Mr. Javed DEPARTMENT OF HUMAN RESOURCE MANAGEMENT I did my internship at the Human Resource department of Metro Hi- Tech (Pvt) Ltd in Gujrat. I spent six weeks in this department. Where I learnt how practically worked in Human resource Department. In Metro hi-tech the HRM department was established in Nov 2004. I worked under HR officer Mr. Aftab Butt, Payroll officer IR officer Mr. Ali Raza. In this department I worked with every designation member and analyzed, observed and learned about the responsibilities and activities associated with them. Lets talk about one by one. 2.1) Human Resource Management: Human resource (or personnel) management is getting things done through people. Its an essential part of every managers responsibilities, but many organizations find it advantageous to establish a specialist division to provide an expert service dedicated to ensuring that the human resource function is performed efficiently. People are our most valuable asset is a clichà © which no member of any senior management team would disagree with. Yet, the reality for many organizations is that their people remain Under valued Under trained Under utilized Poorly motivated, and consequently Perform well below their true capability Objectives of Huamn Resource Department: The main objective of the department is To hire the best candidate who best fit for job along with the organization and in this way increase the work effectiveness and efficiency of the whole organization. FUNCTIONS AND RESPONSIBILITIES OF HR DEPARTMENT IN Metro Hi-Tech (Pvt) Ltd. HR department of Metro Hi-Tech (Pvt) Ltd performs below mentioned functions. FUNCTIONS OF HR DEPARTMENT Man Power Planning Job Analysis Recruitment Selection Orientation Training Development Compensation Performance Appraisal Development of Forms New Employees Registrations Scholarships Terminations Legal Applications Resign Arrangements Wages Register Holiday Register Attendance Register Marriage Grant Advances Attention Cards Advance Record Salary Slip Distribution Guest Arrangement Hotels Reservations Entertainment Employees Record Keeping Resignations Final Settlements Death Grants Travel Expanse Claims Pension Cases Leaves Encashment Bonus Working Medical Bills Claim Disable Claim Group Insurance Daily Attendance Over Time Calculation Leave Applications Record Keeping Gratuity Calculation Salary Verification Group Insurance 4Functional Overview: There are four functions which are being performed under the Human Resource department of METRO Hi-Tech, it includes Huamn Resource planning, recruitment and selection IR Compensation and Reward Administration HRM Planning, Recruitment and Selection: The Human Resource planning, recruitment and selection process is done under Huamn Resource officer Mr. Aftab Butt and I worked with them and learned about the responsibilities and activities associated with them. He is the person who assists Manager Huamn Resource in hiring procedure and assessment methods e.g. designing job advertisements, developing competency criteria and effective selection process in coordination with different departments, carry out orientation of employees in junior management cadre and workers. And carry out any other job to meet organizational objectives. For this planning is the most important function. Planning: The penalties for not being correctly staffed are costly. Understaffing loses the business economies of scale and specialization, orders, customers and profits. Overstaffing is wasteful and expensive, if sustained, and it is costly to eliminate because of modern legislation in respect of redundancy payments, consultation, minimum periods of notice, etc. Very importantly, overstaffing reduces the competitive efficiency of the business. Planning staff levels requires that an assessment of present and future needs of the organization be compared with present resources and future predicted resources. Appropriate steps then be planned to bring demand and supply into balance. Thus the first step is to take in METRO for planning is satellite picture of the existing workforce profile (numbers, skills, ages, flexibility, gender, experience, forecast capabilities, character, potential, etc. of existing employees) this picture shows the existing rate of supply and what will be the demand of employees to meet the future needs Future staffing needs will derive from: Sales and production forecasts The effects of technological change on task needs Variations in the efficiency, productivity, flexibility of labor as a result of training, work study, organizational change, new motivations, etc. Changes in employment practices (e.g. use of subcontractors or agency staffs, hiving-off tasks, buying in, substitution, etc.) Variations, which respond to new legislation, e.g. payroll taxes or their abolition, new health and safety requirements Changes in Government policies (investment incentives, regional or trade grants, etc.) At the end the supply schedule is compared to the demand which shows that employees are either understaffed, overstaffed or according to the needs of companies. If employees are understaffed then company will perform recruitment function and hire new employees, and in case of overstaffing the company will perform downsizing. And at this time the rate of downsizing in Metro is 10% from every department. Recruitment: Recruitment and selection process is a very important part of staffing. Every company whatever their length should follow the recruitment and selection policy. To achieve any companys objective, qualified personnel are needed to be ensured at all level in an organization. In Metro Hi-Tech I learnt how the recruitment process was done. Recruitment of staff is preceded by an analysis of the job to be done (i.e. an analytical study of the tasks to be performed to determine their essential factors) written into a job description so that the selectors know what characteristics applicants must possess, what qualities and attitudes are desirable. Recruitment Process: In Metro Hi-Tech these steps are taken to recruitment process: A vacancy arises, sometimes this is due to the creation of a new job, on other occasions it may be because an existing member of staff has been promoted or is retiring. The job description is updated and an employee specification is written. The job description lists the duties of the job whilst the employee specification gives details of the experience, skills and abilities needed to carry out the job. A vacancy advertisement is written and is circulated via news papers, internet recruitments sites like Pazee.com, and employee referrals are also a major source in metro. Application forms are sent out along with copies of the job description and employee specification and must be returned on or before the closing date that has been set. A shortlist is compiled of applicants who are going to be invited to attend for interview. This is done by the recruitment panel that compare each application from with the requirements of the employee specification, Interviews are held. The panel will use the same set of questions with each interview. The interview may include a selection test. Sources of Recruitment: The main sources of recruitment in metro are Internal promotion and internal introductions (at times desirable for morale purposes) Web based recruitment. Employee referrals. Advertising. Job Description: A job description is a key document in the recruitment process. The job description must be produced for every vacancy and drafted prior to taking any other steps in the process. It indicates the potential candidates the range of duties and responsibilities of the post. It is used during appraisal to help evaluate the performance of an individual. It is a tool for performance management to ensure that the post-holder is fulfilling the appropriate duties to a required standard. I learnt how done job analysis and develop job description in metro. Selection: Effectively, selection is buying an employee (the price being the wage or salary multiplied by probable years of service) .in Metro hi-tech the selection is done by internal experts. Interviewing is carried out by individuals (e.g. supervisor or departmental manager), by panels of interviewers or in the form of sequential interviews by different experts and can vary from a five minute chat to a process of several days. Selection Process: In Metro after a substantial amount of applications have been received, the line and the HR managers again work together to shortlist the applications. This is done by carefully going through all the application and by giving different weightage to the following criteria: Quality of early schooling Grade obtained Extra Curricular activities Overseas travel and education Age Target University Relevant experience The HR Department then issue call letters to the short listed candidates along with blank application forms by Date, time and venue for the preliminary interview is advised and candidates are asked to bring along completed application forms. A two-member panel of HR and line management carries out competency-based interviews focusing on functional skills and managerial and supervisory skills. After the preliminary interview is cleared people applying for different jobs are tested in different ways. The following management competencies are assessed by a panel of cross functional assessors In the case of management selection: Communication skills Resource management Rational decision making Influencing Creative thinking Business development The Huamn Resource department is responsible for overall administration. The Huamn Resource department provides details of remuneration package and terms and conditions of service. The department also prepares appointment letter, service agreement and finalizes other documentation for service record. Grading Criteria of Employees: 1: Manual Workers: Helpers: they are non graded persons Semi skilled workers: after getting some training the helpers are promoted to this grade Skilled workers: semi skilled workers are promoted to this grade after getting some more technical training in their area 2: Supervisory Grade: Skilled workers having two years experience are promoted to supervisory grade. it includes three grades S1 Junior supervisor S2 Supervisor S3 Senior supervisor 3: Executive Grades: Employees from supervisory grades are promoted to executive grades only when they enhance their qualification according to the requirement of the job. They include E1 Junior executive E2 Executive E3 Senior executive 4: Managerial grades: In managerial grades there are different requirements. It includes five grades which are following M1 Assistant Manager (master degree or MBA, 2/3 years experience) M2 Deputy Manager (master degree or MBA 5 yrs experience) M3 Manager (master degree or MBA 8years experience) M4 Senior Manager (master degree or MBA 10years experience) M5 General Manager (master degree or MBA 15years experience) GRADING CRITERIA Grade (M) M Grade leads to the managers. There are 5 categories in M Grade. Designations according to grades are as follows; Grade Designation M5 General Manager M4 Senior Manager M3 Manager M2 Deputy Manager M1 Assistant Manager Grade (E) E Grade is used for Executives. There are three categories in E Grade. Designations according to grades are as follows; Grade Designation E3 Senior Executive E2 Executive E1 Junior Executive Grade (S) Supervisors are granted Grade S. There are 4 categories in S Grade. Designations according to grades are as follows; Grade Designation S3 Senior Supervisor S2 Supervisor S1 Junior Supervisor Employee Evaluation: One of HR officer responsibility is to assist Manager HR for the implementation of Performance Appraisal System (MBO) according to company policy. And to issue Annual Performance Appraisal Forms to concerned In-charges; follow-up and maintenance of appraisal record. After the performance appraisal maintain personal files of all employees. To working with HR officer I learnt how the employees are being appraised and how the record was maintained An organization needs constantly to take stock of its workforce and to assess its performance in existing jobs for three reasons: To improve organizational performance via improving the performance of individual contributors To identify potential, i.e. to recognize existing talent and to use that to fill vacancies higher in the organization or to transfer individuals into jobs where better use can be made of their abilities or developing skills. To provide an equitable method of linking payment to performance where there are no numerical criteria (often this salary performance review takes place about three months later and is kept quite separate from 1. and 2. but is based on the same assessment). In metro Hi- Tech appraisal is done on annually basis. Appraisals category in Metro hi-tech: There are four categories for appraisals in metro which is following. Appraisal category Definition of category % Of total numbers of employees which can be rated in this category 1.outstanding Indicates exceptional performance 20% 2.very Good Indicate performance that consistently meets the requirements of the position, very good indicates the individual is on track for advancements 16% 3. Good Indicated performance that requires improvement (i.e. meet requirements without initiative or advancement) 8% 4. Basic Performance to be improved (hardly meets requirements) 5% Sources of Performance Appraisal: In Metro the primary sources of performance appraisal are the managers or supervisors. There are used different appraisal forms for supervisors, managers and executives according to their jobs levels and competencies regarding their work. 2.4.2) Compensation and Reward: As internee I did work with Payroll and IR officer Mr. Mohsin Shahzad. their responsibilities are as following; To process the provident Fund Loan of workmen. To prepare daily attendance report. To prepare salary sheet for both divisions. To extract desired information from salary sheet for various purposes. To calculate bonus for both divisions. To verify attendance of both divisions and prepare late attendance report on daily basis. To maintain attendance record of all the employees. To maintain overtime record of all the employees. To maintain record of leaves of workers and staff. To maintain record of advances given to employees of both division. To carry out any other job to meet organizational objectives. I learnt their reward and compensation process. Different rewards that are given to employees by the company and how the record was maintained how fill the forms about the reward category. And also learnt their compensation process how the employees and workers are being awarded. How maintain relation with employees within the departments and outside the departments. To retain good staff and to encourage them to give of their best while at work requires attention to the financial and psychological and even physiological rewards offered by the organization as a continuous exercise. The compensation and reward program is controlled by payroll officer working under head of human resource. Payroll software is used in metro hi-tech to enter and control the pay of employees. They are more concerned about the financial rewards for the motivations of employees but they dont use any non-financial rewards. Financial rewards include bounces, group insurance, car schemes, provident fund scheme, medical policies, and TA/DA policy. 2.4.2.1: Salary: The compensation includes the basic salary of employees. This salary is decided by the job evolution and market surveys. Then it is bargain with the employee at selection time which results in the basic pay for that job. Mode of payments is different for graded and non graded employees. Payments are made to graded employees through banks on monthly bases according to the terms and conditions of contract and to non-graded workers salary is paid through cash. Allocations of remuneration: Managerial category: Basic salary 67% of gross salary House rent 40% of basic salary Utility allowances 10% of basic salary Non-managerial category: Basic salary 62.5% of basic salary House rent 40% of basic Utility allowances 10% Food allowances 10% 2.4.2.2: Bounces: Bounces are given on the basis of given salary. Bounces are 67% of the basic salary. 2.4.2.3: Provident fund scheme: According to this scheme 10% of basic salary of employee is deducted and same amount is added by the employer is put in the saving account of employee. The lump sum amount is provided to employees after his retirement. 2.4.2.4: Group insurance: Its a state life insurance for the death of employee during its job life. It is usually 2 lac rupees. 2.4.2.5: Car scheme: Car scheme are offered to only those employees who are working for managerial positions. This scheme for different managerial levels are Mehran to M1 and M2 Cultus /city to M3, XLI GLI to M4. Honda Civic to M5 (40% of book value is paid by employee in 60 installments) Fuel Policy: Free fuel or the CNG of the same amount is provided to managers 115kg to M1 145 to M2 175 to M3 225 to M4 250 to M5 2.4.2.6: Medical policy: Metro provides Medical facilities to employees and their family for OPD and Hospitalization. In OPD (Out Patient Door) policy allowances for supervisory grade are 12000, for Executive grades are 20,000, and for Managerial grade are 30,000. In case of hospitalization the whole expense of hospitalization is beard by company. 2.4.2.7: Loans: Temporary loans: temporary loans are one month salary in advance. Permanent loans: it includes loan more than one month salary and have to be returned in six installments. 2.4.2.8: TA/DA policy: Grades TA DA M1 5r/km 600/day M2 6rs/km 800/day M3 7/km 1000/day M4 8/km 1200/day M5 10/km 1500/day 2.4.2.9: Business cards: All HODs are eligible for business cards .they may request for 200 cards at any point. 2.4.3): Administration The work of admin officer is to control transport, maintenance, security management requirement and scraps. 2.4.4): Industrial relations: The responsibilities for IR officer are To maintain proper record of Employee Old Age Benefit ( Registration, Monthly contribution, Pension claims) To prepare documentation pertaining to Social Security Institution. To process workers applications relating to Marriage Grant and maintain their record. To handle all cases related to Scholarship of employees children, maintain record and follow up. Responsible for keeping liaison with the Government Labor Welfare Department, legal advisor in legal matters and whenever necessary official of the district administration of their public utility departments. To participate in domestic enquiries, to produce documentary evidence on behalf of company representative. To arrange Group Insurance of employees and prepare updated list of all employees, to lodge disability and death claim etc. To prepare updated list of employees members of Provident Fund Contribution Scheme. To prepare the list of employees applied for permanent advance update its record in coordination with payroll Administrator. To verify attendance of both division. To assist Pay Roll Officer in salary preparation. To update record related to statutory requirement. To arrange EOBI cards of employees within time and to arrange monthly contribution. To arrange new Social Security Cards and renewal of cards at the earliest opportunity. To maintain smooth relationship with all workers of the company. To carry out any other job to meet organizational objectives. Good industrial relations, while a recognizable and legitimate objective for an organization, are difficult to define since a good system of industrial relations involves complex relationships between: (a) Workers (and their informal and formal groups, i.e. trade union, organizations and their representatives) (b) Employers (and their managers and formal organizations like trade and professional associations); (c) The government and legislation and government agencies l and independent agencies like the Advisory Conciliation and Arbitration Service. Oversimplified, work is a matter of managers giving instructions and workers following them but (and even under slavery we recognize that different managing produces very different results) the variety of forms which have evolved to regulate the conduct of parties (i.e. laws, custom and practice, observances, agreements) makes the giving and receipt of instructions far from simple. Two types of rule have evolved: Substantive, determining basic pay and conditions of service (what rewards workers should receive); Procedural, determining how workers should be treated and methods and procedures. I worked for filling the documents relating to the induction. I filled the payroll entries which is the basic documentation. And learnt how to include new inductions in payroll which is done through HR. and also seek how made salary sheets in the end of the month During work under Mr. Aftab butt he assigned an task to create any job vacancy for metro hi-tech. So I create job vacancy for telephone operator and describe the need of telephone operator which is following. Metro Hi-Tech Telephone Operator in Gujrat The ingredients of the implementation plan are. Need/problem at the branch. Qualities of a telephone operator Benefits of a telephone operator. How the need created and companies staff decision. Need problem at the branch. Every organization has some problems. Metro has the problem of telephone operator. It can save the precious time of not only manager but other staff as well. On the other hand companys communication system was not doing well overall. Therefore as an internee I felt that there should be a telephone operator who can easily handle this situation. Benefits of the telephone operator It saves precious time of the manager and staff members. It saves the time of the customers. Creates good impression on the customer. Communication within the company. Communication of company with outside enhances. How the need was created The need for telephone operator was created because the staff members would have to leave their work and attend the telephone but sometimes it would be a wrong call, others call or the calls which they wanted to avoid this would not only waste their time but also affect their performance a great deal. Therefore they think its useful to have a spare person for this facility. CRITICAL ANALYSIS Metro Hi Tech have all the departments working and also have got sufficient man power available in terms of quantity a part from human resource department. In the whole organization there are quite good enough experienced human resource available, who are motivated fresh and committed again except human resource department. There is autocracy in organization but still rests of the employees are taken into consideration while making any decisions but partially. CEO of Metro Hi Tech have got strict attitude with employees. He takes an adequate part in daily operations done by management team. Culture of the organization is very learning. Employees tend to help each other they dont feel fear of inferiority by telling or helping. They have flexible culture regarding timings but still everyone has to complete ones working hours. About other rules and regulations they have strong culture each and every thing is communicated to every employee. Coordination among departments has been on the better side in the whole period of mine as an internee. But there is overlapping in departments, which is causing some problems. Organization has very good sales and marketing department with experienced and qualified staff that is why their customer service department is very strong and takes care of customer. Rest of all department are also working properly they all have sufficient quantity and quality of employees but there are two departments about which I recognize that there is problem in terms of quality and quantity of employees, those departments are purchase and human resource department. In purchase department they have sufficient quantity but they have unskilled department because they dont know how to use computer because they have to do a lot of work on computer. Where as in human resource department they have many problems to face some of them are internally caused and some externally. Internally factors are that there is overlapping in human resource department they have insufficient quantity and quality of staff. There are tow retired employees are working whos performance, motivation and commitment is on the lower side and they are very lazy in their work which is disturbing whole coordination of the department. Secondly there is need of at least one employee in human resource department because they have loads of work to do and often fail to meet the assignments. So there is need of fresh blood. Externally factors are stopping them to perform all the human resource functions e.g. training and development of employees, organization doesnt have strategic focus about training and development of employees although human resource department wants to do but top management doesnt. That is reason they have lost many experienced and qualified emp loyees in the past. Another problem is that all the promotions are done on the basis of references and favoritism although they have very good policy of performance appraisal. There is another problem which is that they must have to have their HRIS (Human Resource Information System). They are maintaining their record on MS EXCEL but they must have HRIS to maintain skills inventories. In their workplace area to avoid conflicts between workers they have made a policy which name is supervisory system. They have appointed supervisors to groups who work as moderators. Recommendations: Following are some recommendations for Metro, which we personally feel can be useful for the organization, its employees and the customers. And which helps the organization to improve its effectiveness and efficiency in highly competitive world. The Human Resources should take less time in recruitment and selection. There should be training centers for employees and workers. In training refreshing courses should be adequate and more frequent. Advanced training should b given to employees which enhance their skills. Human Resource Department may advice and train employees for one window operation in order to reduce the time and conserve the resources. Executives and employees should be trained on continuous basis to give them knowledge about the current market trends and new marketing concepts. The promotional criteria by the Human Resource Department should be defined and be as per rules. The proper and competitive evaluation of the methods and procedures adopted by other competitors will enhance the performance of Human Resource Department. Metro should use 360 % appraisal and potential appraisal process to evaluate employees. This is the era of Information Technology. The functions and procedures of the Company should be converted from manual to the automatic. It will enhance the performance of the Human Resource Department and ultimately of the company Human Resource Department should allocate resources for this purpose. Pay packages may be revised in the light of profit earned by the organization. Metro has a formal environment which can be changed to more relax and friendly environment. To establish core competence and to bring competitiveness, metro should implement numerous effective plans to improve the performance of its various departments. Supervisors must manage employee performance well in order for Metro to accomplish its mission and achieve its goals. There should be effective communication system .Establishing and maintaining effective communications with each Employee not only requires good oral and written communications Skills, but it also includes the ability to establish good working Relationships. To communicate effectively with employees, Supervisors must establish an environment that promotes an open Door atmosphere, the sharing of ideas, and employee involvement in decision making processes. When HR manager is going to prepare job description must get information about work to employees it is easy for employees to do work effectively. Employees should be known that what is expected to them and how it will be measured. So KPAs and performance measures should be well communicated to employees.

The Purple Hibiscus Analysis

The Purple Hibiscus Analysis Purple hibiscus is the first novel of the writer Chimanda Ngozi Adichie. The novel was published in 2003, it got a lot of attention in terms of prestigious prizes. Chimanda used her own experiences from her childhood to fill in the plot and lives of the characters. She was born in Kambilis home town Enugu, she is also a catholic. The main character is named Kambile Achike, a school girl that does exceptional in school. She lives with her parents mama, papa and her teenage brother Jaja. The story takes place in a city in Nigeria called Enugu, the novel begins with Jaja refusing to go to church on palm Sunday. Jaja has no good excuse for missing church so papa throws his book at him. The book hits his wifes shelf containing her beloved figurines. This is the beginning of the end for the Achike family. Afterwards Kambili explains what happened before Palm Sunday and all the events, papas sister Aunty Ifeoma is liberal and has been giving Jaja and Kambili rebel thoughts. Kambili does not say much and she often has problems speaking fluently without stuttering. Her strict father has shaped her this way by his rules and way of living. Every day she is in a schedule making her unable to do much else than eat, study, sleep and pray. Kambili is a good student and one of the best in her class. Because she does not talk much the girls in her class thinks she is a snob, she also runs straight to her dads car after class. Kambili is not a snob, but her dad is shaping her and she is unable to create her own identity. Her dad is expecting too much from Kambili and she only manages to finish second in her term. Papa tells her god expects more from her. Papa is an important man in Enugu, he owns several factories. He also publishes a newspaper called the standard. He is a rich man so he donated money to his local church community and his childrens school. His newspaper always tells the truth about the countrys conditions and therefore is under a lot of pressure from the state. He is also known for his generosity in his ancestral town, Abba. In the Christmas, Kambili and her family goes to Abba. Her close family makes a feast that feeds the whole family. Papa calls his father a heathen because he still holds on to the old religious traditions of his people. He does not let Jaja and Kambili visit his father for long. His sister thinks he is treating their father wrong, but Papa refuses to support his father unless he becomes a catholic. Aunty Ifeomas university town Nsukka is different from what Jaja and Kambili are used to. Power blackouts, rising food prices and fuel shortages are normal in Nsukka. Aunty Ifeoma teaches and encourages her children to question authority. Ifeoma wanted Jaja, Kambili and her own children to get to know each other better so she persuades Papa to stay with her for a week. They end up living there for longer than that. Just like her former classmates Kambili is being looked at as a snob by Amaka. Kambili stays silent in Nsukka. Kambili meets father Amadi who tells her to say what she has on her mind. Amaka and Kambili becomes friends. Papa-Nnukwu becomes ill and Ifeoma takes her in to the apartment so he can stay there. They do not tell Papa in fear that he will have them sent back. Papa eventually finds out that Papa-Nnukwu has been staying there and he takes his kids back home he punishes them for staying with him by pouring hot water on their feet. Papa is being pressured by the state because of his newspaper. Ade Coker gets captured by soldiers again and tortured. The standard is being raided and shut down. Ade Coker is thereafter killed by the government. Papa beats Kambili and she ends up in the hospital. Kambili goes to Nsukku to stay with her aunt after being released from the hospital. Aunty Ifeoma gets fired and travels to America to teach. Papa beats Mama again and she shows up in Nnukwu. When Mama goes home she starts poisoning Papas tea, in Easter Mama calls and tells them that Papa is dead. Kambilis big brother Jaja takes the blame and goes to jail. Three years later visit Jaja in prison where he has been living under terrible conditions. Jajas lawyers are sure that they will be able to get him released. Kambili is very happy, but Jaja does not seem to believe it himself. She wants to travel and visit Aunty Ifeoma. In the end of the book Kambili says Silence hangs over us now, but it is a different kind of silence. One that lets me breathe. I have nightmares about the other kind, the silence of when Papa was alive. In my nightmares, it mixes with shame and grief and so many other things that I cannot name, and forms blue tongues of fire that rest above my head, like Pentecost, until I wake up screaming and sweating.

Billy Budd - Convictions Shaken Essay -- essays research papers

In Herman Melville’s Billy Budd, Sailor, readers are introduced to the conflict of good and evil between Billy Budd and Claggart. However, there is another conflict, which, in ways is more significant than the epic clash of good and evil. Vere’s struggle between duty and conscience is more significant because it occurs in the mind. Whereas Billy Budd was clearly the noble sacrificed hero and Claggart was the vindictive villain, duty is just as noble as conscience and conscience is just as noble as duty. Melville sets up this conflict by placing a man with the intuition and innocence of a child, in the hands of a captain amidst war. In a description of Captain Vere it can be anticipated that Vere, who values peace and common good, would be in conflict with his job, which requires him to be a militaristic authoritarian. Captain Vere learns important lessons when innocent hands bring about destruction of life. Vere was moved by his beckoning duty as captain, to convince t he drumhead court to convict Billy Budd. However, the paternal emotions towards Billy Budd and his rational thinking did invoke indecision. Captain Vere realizes, when he has to act, he does not have the strength of conviction he had thought. Vere’s character is written to be a medium between Billy Budd and Claggart. Vere, like Claggart, has experience that makes him a salted sailor. However, like Billy Budd, Vere has been able to hold on to his natural intelligence. Along with his intelligence, Vere has an innocent quality to him: he believes when a crisis between duty and conscience calls, he will be able to hold fast to duty as called for on the seas during war. Captain Vere learns that in the face of conflict between duty and conscience, he does not have the strength of conviction he thought he had. Captain Vere learns that to balance conscience and duty is a very hard task even for a man as conscious of his actions as he is. Captain Vere, despite having paternal feelings towards Billy Budd, soon realizes the decision facing him. After Claggart’s last breathe, â€Å" ‘Fated boy,’ breathed Captain Vere in tone so low as to be almost a whisper, ‘what have you done!’ † (350). Vere’s paternal feelings can be seen when he says â€Å"Fated boy†. The fact Captain Vere whispers this implies the emotions he is feeling. He realizes the severity of Billy’s actions and reproaches him as a father would a child... ...d conscience. The manifestation of complete opposites in the characters of Billy Budd and Claggart give readers a very clear sense of the enemy, and which character to emulate. However, Billy Budd and Claggart are very exaggerated views of balancing opposite interests. Melville, more subtly, uses the murder of Claggart by Billy Budd, to show the readers the balance needing to be achieved within Captain Vere. His struggle between duty and conscience are representative of different interests. These different interests might not be clearly right and wrong. Duty is just as noble as emotion and vice versa. Despite what people think of themselves, it is very hard to strike that balance in which both interests can be achieved. Vere’s actions when wavering between emotion and duty reflect how actions counteract one another. One minute Vere was calm and the next he was passionately exclaiming. The human condition is always shifting, always looking for that balance of interests. Peo ple believe strongly in many things, but when the strong beliefs are pitted against one another balance must be found. As Vere learned, in the face of conflict between two rights, he finds his convictions shaken. Billy Budd - Convictions Shaken Essay -- essays research papers In Herman Melville’s Billy Budd, Sailor, readers are introduced to the conflict of good and evil between Billy Budd and Claggart. However, there is another conflict, which, in ways is more significant than the epic clash of good and evil. Vere’s struggle between duty and conscience is more significant because it occurs in the mind. Whereas Billy Budd was clearly the noble sacrificed hero and Claggart was the vindictive villain, duty is just as noble as conscience and conscience is just as noble as duty. Melville sets up this conflict by placing a man with the intuition and innocence of a child, in the hands of a captain amidst war. In a description of Captain Vere it can be anticipated that Vere, who values peace and common good, would be in conflict with his job, which requires him to be a militaristic authoritarian. Captain Vere learns important lessons when innocent hands bring about destruction of life. Vere was moved by his beckoning duty as captain, to convince t he drumhead court to convict Billy Budd. However, the paternal emotions towards Billy Budd and his rational thinking did invoke indecision. Captain Vere realizes, when he has to act, he does not have the strength of conviction he had thought. Vere’s character is written to be a medium between Billy Budd and Claggart. Vere, like Claggart, has experience that makes him a salted sailor. However, like Billy Budd, Vere has been able to hold on to his natural intelligence. Along with his intelligence, Vere has an innocent quality to him: he believes when a crisis between duty and conscience calls, he will be able to hold fast to duty as called for on the seas during war. Captain Vere learns that in the face of conflict between duty and conscience, he does not have the strength of conviction he thought he had. Captain Vere learns that to balance conscience and duty is a very hard task even for a man as conscious of his actions as he is. Captain Vere, despite having paternal feelings towards Billy Budd, soon realizes the decision facing him. After Claggart’s last breathe, â€Å" ‘Fated boy,’ breathed Captain Vere in tone so low as to be almost a whisper, ‘what have you done!’ † (350). Vere’s paternal feelings can be seen when he says â€Å"Fated boy†. The fact Captain Vere whispers this implies the emotions he is feeling. He realizes the severity of Billy’s actions and reproaches him as a father would a child... ...d conscience. The manifestation of complete opposites in the characters of Billy Budd and Claggart give readers a very clear sense of the enemy, and which character to emulate. However, Billy Budd and Claggart are very exaggerated views of balancing opposite interests. Melville, more subtly, uses the murder of Claggart by Billy Budd, to show the readers the balance needing to be achieved within Captain Vere. His struggle between duty and conscience are representative of different interests. These different interests might not be clearly right and wrong. Duty is just as noble as emotion and vice versa. Despite what people think of themselves, it is very hard to strike that balance in which both interests can be achieved. Vere’s actions when wavering between emotion and duty reflect how actions counteract one another. One minute Vere was calm and the next he was passionately exclaiming. The human condition is always shifting, always looking for that balance of interests. Peo ple believe strongly in many things, but when the strong beliefs are pitted against one another balance must be found. As Vere learned, in the face of conflict between two rights, he finds his convictions shaken.

Sanitation and Housing Conditions Alexandria, Virginia Essay -- Urban

Alexandria is an independent city in the Commonwealth of Virginia and is recognized as one of the best places to live and do business on the east coast. The city’s urban planning showcases the city’s vibrant, diverse, historic, and unique neighborhoods. Urban planning began there in the 19th Century. Urban populations rose drastically, and a host of problems came with it: unsanitary conditions, overcrowding, and corruption of government. Economic depressions promoted a climate of social unrest, violence, labor strikes, and disease (Rose, 1997). In the beginning of the 19th century, development of American cities often took a compact, mixed-use form, reminiscent of that found in places like old town Alexandria. By the early 20th century, the focus was on the geography of water supplies, sewage disposal, and urban transportation (Virginia Places, 2010). This paper will discuss the city’s historical and current sanitation program and housing accommodations for sewage disposal. Before the 19th Century, sewage disposal was virtually unknown until the first American cities were built around the 1700’s. Human waste was originally disposed of in the woods, but some wealthy Virginians built large houses and used chamber pots to "do their business" indoors, and the contents would be thrown into the back yard. Later, as towns developed, waste was tossed into the streets to decompose or be washed away in the rainstorms (Virginia Places, 2010). Privies or outhouses were also built in back yards and were commonly used to dispose of waste. Toilets, also known as â€Å"water closets,† were put into homes in the mid 19th Century in the United States. The water closet had indoor plumbing where piping was run through the roof, and a gravity ... ...thier ecology – making the city easier to sustain into the coming years. Works Cited Frederick Law Olmsted (2009). FrederickLawOlmsted.com . Retrieved December 28, 2010, from http://www.fredericklawolmsted.com/Lifeframe.htm History (2010). Alexandria Sanitation Authority (ASA). Retrieved December 28, 2010, from http://www.alexsan.com/ Levy, J.M. (2011). Contemporary Urban Planning (9th ed). Upper Saddle River, NJ Rose, J. K. (1997, November 8). The city beautiful movement. University of Virginia. Retrieved December 28, 2010, from http://xroads.virginia.edu/~cap/citybeautiful/city.html Sewage treatment in Virginia (2010). Virginia Places. Retrieved December 28, 2010, from http://www.virginiaplaces.org/waste/sewer.html Urban planning (2010). World Lingo Translation. Retrieved December 28, 2010, from http://www.worldlingo.com/ma/enwiki/en/Urban_planning

Privacy And The Internet Essay -- Web Cyberspace Internet papers

Privacy and the Internet The natural progression of the Internet and emerging technologies is towards streamlining our lives both personally and professionally. Instantaneous communications and available on-line services continue to reduce the physical distance between individuals. Almost anything is now available in cyberspace from shopping, schooling and education, on-line trading, banking, to social and political on-line communities. On-line service providers are shifting from a product centric approach to a more personal and customized approach to marketing their products and services. The idea of one-to-one marketing is very powerful and has become an important tool for competing in the interactive age. One-to-one marketing takes a customer-orientated approach to selling; customers are treated as individuals with different interests and needs. We respond positively to individual attention; when we visit a web site we want to see products and services of interest to us not every available product. We do not want to waste our time. For many people, time is money and the convenience factor ways heavily on the decision to return to a web site. Are the benefits of electronic communication at the expense of our privacy? How does the Internet affect the availability and use of our personal information? The Internet brings another dimension to the issue of privacy. Whether you are voting on-line or buying a book from Amazon.com you must consider how much personal information has been collected about you, with or without your consent, and how it can be used. Policies governing privacy on the Internet are still not clearly defined and many on-line users do not understand how the information they provide will be used. How much... ...activity are all available at the press of a button. Soon we will have on-line refrigerators that can place grocery orders, washing machines that can access the Internet to determine the best wash cycle for a delicate fabric and Internet connectivity available from every room in the house. If we reap the benefits of communications technology, we must expect to pay the price with our privacy. Works Cited Bridis, Ted. Comcast Tracks Users Web Browsing. Los Angeles Times 12 Feb 2002. http:www.latimes.com/news/nationworld/politics/wire/sns-ap-internet-privacy/0212feb12.story (25 Feb 2002). Grossman, Lawrence K. The Shape of the Electronic Republic. Composing Cyberspace. Richard Holeton. United States: McGraw-Hill, 1998, 311-327. Birkets, Sven. Into the Electronic Millennium. Composing Cyberspace. Richard Holeton. United States: McGraw-Hill, 1998, 311-327. Privacy And The Internet Essay -- Web Cyberspace Internet papers Privacy and the Internet The natural progression of the Internet and emerging technologies is towards streamlining our lives both personally and professionally. Instantaneous communications and available on-line services continue to reduce the physical distance between individuals. Almost anything is now available in cyberspace from shopping, schooling and education, on-line trading, banking, to social and political on-line communities. On-line service providers are shifting from a product centric approach to a more personal and customized approach to marketing their products and services. The idea of one-to-one marketing is very powerful and has become an important tool for competing in the interactive age. One-to-one marketing takes a customer-orientated approach to selling; customers are treated as individuals with different interests and needs. We respond positively to individual attention; when we visit a web site we want to see products and services of interest to us not every available product. We do not want to waste our time. For many people, time is money and the convenience factor ways heavily on the decision to return to a web site. Are the benefits of electronic communication at the expense of our privacy? How does the Internet affect the availability and use of our personal information? The Internet brings another dimension to the issue of privacy. Whether you are voting on-line or buying a book from Amazon.com you must consider how much personal information has been collected about you, with or without your consent, and how it can be used. Policies governing privacy on the Internet are still not clearly defined and many on-line users do not understand how the information they provide will be used. How much... ...activity are all available at the press of a button. Soon we will have on-line refrigerators that can place grocery orders, washing machines that can access the Internet to determine the best wash cycle for a delicate fabric and Internet connectivity available from every room in the house. If we reap the benefits of communications technology, we must expect to pay the price with our privacy. Works Cited Bridis, Ted. Comcast Tracks Users Web Browsing. Los Angeles Times 12 Feb 2002. http:www.latimes.com/news/nationworld/politics/wire/sns-ap-internet-privacy/0212feb12.story (25 Feb 2002). Grossman, Lawrence K. The Shape of the Electronic Republic. Composing Cyberspace. Richard Holeton. United States: McGraw-Hill, 1998, 311-327. Birkets, Sven. Into the Electronic Millennium. Composing Cyberspace. Richard Holeton. United States: McGraw-Hill, 1998, 311-327.

Jewish society Essay

Bread Givers offers an insight into the life of Jews, particularly Jewish women during the early 1900s. This semi-fiction is a journey of the then Jewish settlers in virgin America. The plot is interwoven with a number of conflicts common in that era. Anzia Yezierska has beautifully penned a story about the life of a Jewish woman, her two sisters and her parents; how she carries the burden of being the bread earner of the family, and yet have all her decisions made by her father. The book shows us many facets of the lives of the Jewish settlers in the early 1900s. Through its themes it showcases the many roles the Jewish people especially the women, had to live up to after their immigration into the United States. In this era, general law in the Jewish society was that the man had the final say in everything . which was evident from the fact that Reb Smolinsky was able to thrash every single one of his daughters romances. If we follow the life of Sara we will see that gender roles in this era were evidently changing, as Sara made her own decisions and lived her own life. However, society did not accept this change and at the end of the day she was nothing more than an outcast. It’s ironic that at the end of the day happiness only came to her after she had found Hugo. Looming over the heads of the females in this era was the conflict between generations. We see that â€Å"family† keeps the girls from running away and doing what they want in life. According to old traditions, males dominate the decisions as per tradition. But here we see the youngest of the three sisters, Sara rebelling against these traditions and going against the tide and doing what she believes in and not what the generations have taught her. An unavoidable situation arises and the weight of expectation pushes Sara into taking her father into her own home. Hugo, her fiance, sees only the community belief of what is expected of them and takes their father in without question. Despite how far she has come, the life her culture requires and expects is still waiting for her, ready to take advantage of the slightest slip. As the story evolves, we see how each of the three sisters’ grows up and longs for a man in her life. However, their course in life shows a sharp contrast between their expectations and reality. After they are married, Eternal happiness and satisfaction eludes them while the actions of their male counterparts slap them in the face and bring them back to reality. We can see that each of the girls thinks marriage or in Sara’s case, achieving her goals would solve their problems, but it turns out it isn’t the magical solution they thought it would be. Bessie and Fania get married, only to face the fact that life wasn’t all rosy and carefree as they thought it would be. When Sara gives her own room on rent, she visualizes about how amazing and enriching it will be, only to find herself greatly longing for someone to talk to. In essence all three have set ideas of love in their minds and later on realize just how different real life really is. The book showcases entire generations that moved to America. It was the golden time of opportunity and the part that the Jewish women played in society is of phenomenal interest. Bibliography Takaki, Ronald. , A Different Mirror: A History of Multicultural America (New York: Little, Brown & Co. , 1993), 508 pages Gjerde, John. , ed. Major Problems in American Immigration and Ethnic History: Documents and Essays. (Cengage Learning, 1998) Jacobs, Harriet. Incidents in the Life of a Slave Girl (1861, rep. 2001). Reimers, David. Unwelcome Strangers. (New York : Columbia University Press, c1998). Yezierska, Anzia. Breadgivers. (1925)