Green Organization Free Essays

string(67) Hero Honda Motors are a portion of the other green organizations in India. Green association and its enlistment approaches Introduction If the enrollment specialists are considering making a compatible and real work brand which can enable your association to draw in, hold and repulse representatives, there comes the importance of the word â€Å"green recruiting†. Selecting, the most significant capacity of HR, which involves pulling in the opportune individual for the correct activity at the ideal time, is changing its shading. Associations are attempting to tap all of chance, needing to appear to be unique and establish a decent connection, so the correct up-and-comers with the earth agreeable bowed of brain go after positions. We will compose a custom paper test on Green Organization or on the other hand any comparative point just for you Request Now Organizations enormous and little are seeing a critical increment in the ROI of their enrollment and maintenance programs by making a work brand. One deliverable of a critical business brand is green enlisting rehearses. This isn't a â€Å"flavor of the month† or another idea. Fortune 500 organizations have been doing it for a considerable length of time. Persistently hearing words like eco-accommodating, green, condition and so on for as long as not many years, even the youthful age has likewise pulled in towards this idea. So they are additionally searching for an association which is condition amicable. In June, 2007 Dr John Sullivan composed, â€Å"While applicants of all ages have started assessing potential managers dependent on their â€Å"greenness† not many in enlisting have utilized this interesting issue in enrollment correspondence and activities†. He proceeds to state, â€Å"Individual enrollment specialists need to make the firm’s natural position a basic component of their attempt to seal the deal to expected applications and candidates†. The opportunity has arrived for all businesses to evaluate the level of ‘greenness’ in which they work. In this way, all the organizations now a days are attempting to depict themselves as eco neighborly organizations. Associations like Google and Timberland have put forth deliberate attempts in depicting themselves as condition neighborly associations, having programs that help condition issues. Such projects include: broadening $5,000 sponsorships for representatives who purchase crossover vehicles, eating offices that serve natural food, altruistic commitments to associations that battle an Earth-wide temperature boost, nearby fertilizing the soil of food waste and utilizing fuel and sun oriented force and so on. Wipro have put forth deliberate attempts in depicting themselves as condition neighborly associations, having programs like propelling another scope of eco-accommodating work areas and PCs. The Wipro Greenware go is agreeable with RoHS (Restriction of risky substances) order, along these lines diminishing e-squander. Why green enrolling? It’s great to be Green. That’s what a great deal of organizations are finding, as they incorporate environmentalism and supportability into their corporate culture. In addition to the fact that environmentalism is useful for the network and the planet, it can assist workers with diminishing waste and work all the more proficiently. Organizations tout their natural activities in yearly reports, basic beliefs, network exercises and in any event, promoting. However, organizations frequently neglect to use their natural endeavors in a single key territory: and that’s enrolling, which means they are passing up on a key open door †as studies demonstrate a guarantee to environmentalism and supportability can be a factor the most attractive up-and-comers weigh while picking a business. ? Studies have indicated that numerous Gen Y and school graduates are concerned, or if nothing else cognizant, about how their conduct impacts the earth. What they expend, how it is bundled, what they drive and where they live are cognizant decisions that are made each day. With regards to business marking, green data ought to be situated properly on the organization site, profession page or in an enlistment video. This methodology can be a huge differentiator for an organization that is keen on drawing in top ability. There is no contention that the interest for supportable practices is expanding. †¢ 80% of current representatives need to work for a â€Å"good company† (one that has gained notoriety for ecological obligation) and this rate is required to develop to 90% in the following 10 years. (Corporate Environmental Behavior and the Impact on Brand Values †Tandberg, 2007. †¢ 77% of ongoing MBA graduates would forego some salary to work for a firm with a solid supportability technique. (Stanford Graduate School Study, 2007). †¢ Companies that utilization maintainable strategic approaches are roughly 3% more gainful than those that don’t. (experimental examination 2007 †Innovest Strategic Advisors. ) ? School gr aduates are progressively looking for an organization that is condition cordial. As per the study dispatched by Maynard, mass dependent on line board’s choice for undergrads, 80% of them opined that they are keen on a vocation that impacts the earth. Numerous foundations currently offer a devoted control, called â€Å"sustainability†, in the US so as to take into account the necessities of student’s all-encompassing interest for melding business with condition. Things have to a point where stunning pay rates are ousted to the heating surface and â€Å"going green† has taken off in significance, while graduates make sense of their managers to be. ? Worldwide competitors are profoundly entranced about it. Nations like Germany, Australia, and Finland are a lot of connected to the eco-accommodating idea. Thus, if the organizations need to enlist worldwide competitors, they should do considerably more to arrive at the desire for these understudies with regards to condition. ? Company’s notoriety can be expanded by being eco agreeable. Individuals would like to purchase the items sold by socially capable organization. Providers may favor working with such organizations. New collusions and associations they can make with other association to lessen contamination and to secure the Mother Nature. Greenest organizations in India A review directed by BT-AC Nielsen ORG-MARG, positioned Oil and Natural Gas Company (ONGC) the greenest organization followed by Reliance Industries. By and large, the oil and oil division was viewed as the greenest area in India. BPCL, Castrol India and HPCL are different organizations in this area that were evaluated green organizations in the study. The private area organizations were in a larger part (13 out of 20) in the rundown of Top 20 greenest organizations in India. India’s programming organizations are additionally viewed as green organizations. IT organizations are permitted to set up their workplaces inside as far as possible. This is on the grounds that they don't hurt nature. Johnson and Johnson Ltd. , Chillibreeze, IBM, LG Electronics, PNB, Tata Motors and Hero Honda Motors are a portion of the other green organizations in India. You read Green Organization in class Papers These organizations not just underscored upon each other the significance of embracing green advances, yet in addition of tending to the issues of security, wellbeing, condition and social commitments. Thus, to actualize all these green practices organizations should prepare their representatives appropriately. Through preparing, to some broaden they can cause their representatives to follow make strides toward environmental friendliness motto. However, in the event that they don’t have genuine enthusiasm for this idea, these organizations can’t make it an incredible achievement. That is the motivation behind why they should give more significance to green selecting which will empower them to get right sort of an individual for right employment and for right association. Steps to Implement Green Recruiting ? Distinguish applicant choice models: Start by holding center gatherings at industry meetings to recognize what â€Å"green† elements would be essential to people looking for new openings. Next, ask up-and-comers during interviews and on the Web webpage to list their choice models. During direction, ask the individuals who acknowledged occupations what standards they used to settle on the choice. At long last, contact the individuals who dismissed your offers three to a half year down the line to recognize positives and negatives. Utilize this data to adjust your enlisting procedures and core interest. Benchmark: Search the Web, benchmark with school enrollment specialists and work with enlisting experts to recognize the prescribed procedures of different firms. Utilize this serious investigation to measure your prosperity and to design your future activities. ? Your Web webpage: Make sure that both â€Å"what you do† and the afteref fects of those endeavors are conspicuous on your corporate vocations Web website. Incorporate your reusing measurements, just as whether you are carbon nonpartisan, limit ozone depleting substances or win natural honors. Incorporate account or video profiles of your naturally cognizant workers. In the event that your organization approaches permit, interface your corporate occupations webpage on major (yet essentially nonpolitical) ecological Web destinations. ? Be discussed. In the event that you have a solid natural record, it’s imperative to get â€Å"written up† in business, expert and industry distributions just as in papers and on TV. Work with the PR office to recognize which of your practices are well on the way to be speaking to the media and assign a person to be accessible for interviews. ? Enlistment promoting. Promote in magazines that up-and-comers who are delicate to nature are probably going to peruse. Feature in your enlistment promotions a couple â€Å"eye-catching† realities and any ecological honors you may have won. On the off chance that you use pamphlets or paper selecting materials, ensure they’re from recyclable stock and that it says so on the record. ? Sets of expectations. Ensure that, where conceivable, sets of responsibilities for high-volume employing positions incorporate obligations regarding limiting negative natural effects. This is basic supposing that activity searchers

Paulo Coelho Life Essay

Through a broad inquiring about and perusing the vast majority of his books, I am ready to introduce Paulo Coekho: One of the essayists progressively sold and known around the world. As a colossal fun of Paulo Coelho I have learned he isn't just a well known author; however he is likewise a mind boggling character, a swashbuckler, and a searcher of new things which drove him to attempt all the great and terrible things that introduced on his way. So as to comprehend his books is critical to find out about the difficult snapshots of his past For example the excursion through the deserts of medications, dark enchantment, prison, etcetera. Paulo Coelho was brought into the world August 24th, 1947 in Rio de Janeiro, Brazil. [1] and gone to a Jesuit school. As an adolescent, Coelho needed to turn into an essayist. After telling his mom this, she reacted with â€Å"My dear, your dad is an architect. He’s a coherent, sensible man with an away from of the world. Do you really realize being a writer?†[1] After investigating, Coelho presumed that an author â€Å"always wears glasses and never brushes his hair† and has a â€Å"duty and a commitment never to be comprehended by his own generation,† among other things.[1] At 16, Coelho’s self preoccupation and resistance to following a customary way prompted his folks submitting him to a psychological foundation from which he got away from multiple times before being discharged at the time of 20.[2][3] Coelho later commented that â€Å"It wasn’t that they needed to hurt me, however they didn’t realize what to do†¦ They didn't do that to wreck me, they did that to spare me.†[4] At his parents’ wishes, Coelho joined up with graduate school and surrendered his fantasy about turning into an essayist. After one year, he dropped out and lived as a nonconformist, going through South America, North Africa, Mexico, and Europe and began tranquilizes in the 1960s.[5][6] Upon his arrival to Brazil, Coelho filled in as a musician, creating verses for Elis Regina, Rita Lee, and Brazilian symbol Raul Seixas. Making with Raul prompted Paulo being related with enchantment and mystery, because of the substance of some songs.[7] In 1974, Coelho was captured for â€Å"subversive† exercises by the decision military government, who had taken force ten years sooner and saw his verses as left-wing and dangerous.[4] Coelho additionally functioned as an entertainer, columnist, and theater executive before seeking after his composing career.[7] In 1986, Coelho strolled the 500 or more mile Road of Santiago de Compostela in northwestern Spain, a defining moment in his life.[5][8] On the way, Coelho had a profound arousing, which he portrayed personally in The Pilgrimage.[9] In a meeting, Coelho expressed â€Å"[In 1986], I was extremely upbeat in the things I was doing. I was accomplishing something that gave me food and water †to utilize the similitude in â€Å"The Alchemist†, I was working, I had an individual whom I cherished, I had cash, yet I was not satisfying my fantasy. My fantasy was, and still is, to be a writer.†[10] Coelho would leave his worthwhile profession as a lyricist and seek after composing full-time. you can't be all over Africa in light of the fact that there are a few spots they don’t even have book shops. Be that as it may, sufficiently amusing, they have the Internet! It is extraordinary. So I post every one of my books for nothing on the Internet, and individuals can download them. On the off chance that they like it, they are going to pay. You need to confide in individuals.

How to jump out of an airplane and live

How to jump out of an airplane and live Hello again from out in the real world!  Its been a little more than a year since Ive graduated and Im happy to report that real life isnt as difficult as I thought it would be. Just pay your rent on time and dont spend more money than you make and things tend to work out. Unfortunately, Ive picked up a new hobby that makes that second rule a little more difficult. In the summer between sophomore and junior year at MIT I did my first tandem skydive while I was back home in Oregon.  I didnt tell my parents, I just went with a bunch of friends, shelled out the cash, got strapped to a skydiver, and was pushed out of a plane.  It was AWESOME!  I didnt even mind that there was a malfunction on our main parachute and we had to cutaway and deploy our reserve, I was too busy being on sensory overload :)  My parents werent really excited that Id gone skydiving but they were glad that Id had fun and were also glad that I was still alive. I did some checking that semester and discovered that MIT had a skydiving club!  More checking revealed that the drop zone (standard name for the airport you skydive at) was about an hour away and accessible only by car.  My research also revealed that getting your skydiving license costs about $3.3k.  I decided that due to time and money and because of a lack of vehicle I should probably hold off on skydiving for a while. Fast forward to, oh, about 2 months ago.  As I sat in my apartment watching South Park I thought to myself Why am I not skydiving?  Whats stopping me from just going ahead and getting my license?  As it turns out, nothing was, so I called the DZ, asked a few questions (how many jumps does it take, how much does it cost, is it self-paced, etc etc) and registered for the 6 hour ground training.  A week later I found myself sitting in a classroom with 4 other guys learning the finer points of how to not die when jumping out of an aircraft. We used some pretty high-tech training tools I was really surprised by the layers of safety and redundancy built in to the skydiving gear you wear.  Not only is there a reserve parachute, but theres also a little line that connects your main to your reserve so when you cutaway your main your reserve is automatically deployed.  Theres also a little electronic device that automatically detects if you fall too fast below a minimum altitude and automatically deploys your reserve. I was also curious about how they were going to teach me to recognize and react to various malfunctions that could happen.  The solution was pretty clever.  They have point-of-view photos printed onto big sheets that they hold above your head while you wear a practice harness.  You look up, recognize the malfunction, and then have to react appropriately.  We did this over and over, to the point that theoretically I wont even hesitate if I look up and see a big ball of snot flapping around above my head. We practiced body position, exit procedure, pull priorities, malfunction recognition, altitude awareness, and all sorts of other things.  By the end of it I was ready and anxious to actually jump out of an airplane which I did. I got all dressed up in a student jumpsuit (bright purple, lovely), helmet, clipped a radio to my chest, was gear checked a million times, and made my way to the airplane with the two instructors who would be jumping with me and holding on to me during freefall.  Thats right, your first skydive towards your license isnt a tandem, you jump out all by yourself and are responsible for pulling your own chute.  The instructors just hold on to you and give you hand signals to help correct body position during freefall. The ride up to 13.5k feet was awesome I went over the jump verbally and in my head, touched all of my handles to help record their placement into muscle memory, and then made my way to the door when the red light came on.  Up the door went and we checked our spot by looking out the door. I can see my house from here!  See the little red light?  That means look, but dont jump. The light turned green, I climbed into the door, got nods from my instructors, and then WOOOOOOOSH!  GAAAHHHHH!!!!!!!!  Freefall, guys, is AWESOME!  I did all of my jump requirements, followed the hand signals given to me by my instructors, pulled my chute at the correct altitude, and soon I was drifting pleasantly under a big orange parachute :) The radio on my chest crackled to life and gave me instructions on where to go and what to do, gradually talking my down and helping me land. The next 25 jumps blurred by. WEEEEEEEEEEEEEE! Soon I was jumping with just one instructor holding on, then one instructor who didnt hold on, then by myself, then from a low altitude.  Some jumps went great, others not so much, but all were extremely fun. What exactly happens on a jump thats not so great? you may ask?  Well, I happen to have a nice series of pictures that shows you.  Heres what happened:  When you pull your chute you are supposed to be stable and falling with your back facing upwards.  This allows the parachute to come out of its container and inflate above you.  During one jump, as we neared our pull altitude, I went a bit unstable and instead of taking a deep breath, stabilizing, and then pulling, I decided to pull regardless of stability.  Technically, this was the right decision, because the priorities during freefall are 1) Pull, 2) Pull at the correct altitude, 3) Pull while stable.  Anyway, I pulled, and I knew I was unstable so I mentally prepared myself for whatever nightmare might occur.  I felt something bump into my left foot and almost knock my shoe off and then, before I knew it , I was upright and under canopy.  No crisis, no injury, no nothing, YAY! On the ground I got debriefed by my coach.  Apparently I pulled while facing straight down in a dive.  That thing I felt bouncing off my foot was the bag that holds the canopy.  A lot of things could have gone seriously wrong BUT, nothing did and it was a great learning experience.  Smiles all around! After 25 jumps I did my check dive to get my license.  I had to jump out, locate my instructor, go up to them, grab their wrists, back off, spin 360 degrees, do a front flip, and then pull while stable.  I did all of those things and had a pleasant and uneventful canopy ride back to earth.  Thats when I got nervous.  Ty, one of the coaches, comes up to me as Im headed back to the tent for debrief, comes up to me and says Dude, Nadya (the instructor on that jump) is really upset with you.  You landed fast and easily could have broken a leg.  You need to give her some time to calm down before going to see her. crap. I turned left and started walking dejectedly to the hanger in order to put my gear away.  I made it about halfway there when I heard yelling behind me.  It was a joke!  Come back here!  Then there was all sorts of cheering and congratulations I passed!!! And then I got pied. Its tasty at first.  Then it smells like spoiled baby poop :( Now I can jump all by myself!  I also get to buy my own gear and do whatever I want, no coaches or radio necessary :)  Ive been spending a lot of time at the DZ and soon realized that the MIT skydiving club is alive and well.  Id completely forgotten about it, but one day I realized that half a dozen jumpers were all sitting around and I was hearing key words that clued me in on their MIT ties.  . . . Course 3 . . . 3d printer . . . Central . . . all-nighter.  Apparently the club fell apart for a while but in March it was re-established and is now going strong again, which is awesome!  Technically Im not a grad student.  Actually, no technically about it, Im just not a grad student, but I like to think of myself as an honorary member of the MIT Skydiving club now since I at least went to MIT and now skydive.  Their facebook page claims that Club membership is open to all MIT students, staff, faculty, and affiliates, as well as to members of the Cambridge and Boston community so there you go, Im in!  And you could be too! I spend most of my weekends now jumping out of airplanes and learning more and more about how to control myself during freefall.  Its an awesome hobby and if you are at all interested and think youll have the time/money/transportation, definitely check out the skydiving club.  Also feel free to ask questions in the comments, Id be more than happy to answer them.  If youre here over the summer and have the cash then its really easy because you arent worried about PSETs and such.  You can slam through the 25 jumps needed for your license in about two months if you just go on weekends and the weather cooperates. No more purple jumpsuit, yay!  And, a fancy full-face helmet.  Movin on up! About to push some friends out of the plane I kept seeing all of these blog entries about How to . . . and wanted to contribute one of my own (even though Im not discovering pulsars), so here you are!  How to skydive: just go do it!  A bunch of prefrosh on the MIT 2016 Facebook group bought tandem tickets and you should too!  Were making a trip in September to the DZ and were all going to go have fun jumping out of planes.  We jump at Skydive Pepperell, shoot me an email if you want to come and Ill make sure you know when it happens.  Also, remember, during MIT and even after MIT, you arent in high school anymore and the freedom to do whatever you want on a whim is a freedom you shouldnt ignore!  Want to go eat hamburgers for breakfast?  Go ahead.  Want to take a bus to NYC and spend a Saturday there?  Go ahead.  Want to join a skydiving club?  Do it! Taking advantage of the freedom youre afforded in college is one of the coolest things youll experience.  I remember one day I skipped 18.02 lecture and just cooked (and ate) bacon.  Why?  Because I wanted to!  Awesome. Another time I found a pool noodle so I dressed it up with googly eyes, a nose, and a santa hat.  I then bought a clay pot and some potting soil, planted the noodle in the pot, and put it on Susan Hockfields front porch.  Why?  Because. One day I took a bus to NYC to be a part of an improv everywhere mission, which was one of the best memories I have from senior year. Dont restrict yourself from doing things that seem silly or different just because youve never done them or because theyre out of the ordinary.  Nows the time to do those things! Do your work and keep up in your classes, but dont be afraid to do something just to do it.  As Ms. Frizzle would say, take chances, make mistakes, get messy! #next_pages_container { width: 5px; hight: 5px; position: absolute; top: -100px; left: -100px; z-index: 2147483647 !important; }

The Sheer Size Of The Prison System - 910 Words

The sheer size of the prison system lends itself to many layers of profiteering. As many as 90% of jails charge prisoners various fees during their incarceration. These fees range from charges for medical care, booking, transportation--even housing fees, among others. In fact, in order to pay for the fees assessed by the prison, the friends and family members that send money to prisoners have to pay exorbitant fees, as high as 45%. Some of the largest banks, Bank of America and JPMorgan Chase, are able to profit from this exploitive practice because they have a monopoly on money transfers to prisoners which they obtained through no bid government contracts. Corizon, America’s largest prison healthcare contractor, earns about $1.4 billion in revenue annually. They’re able to maximize their profits, in a predictable manner, by neglecting the services that are expected of them. For example, they refuse to treat Hepatitis C. â€Å"We save money because we skip the ambulance and bring them right to the morgue,† says Diane Jackson, nurse for Corizon. There is also a $1.2 billion market for the few companies which contract for prison inmate phone calls. Those calls are charged at rates far above market prices, as much as $17 for a 15 minute call. Plenty of corporations also profit from extremely cheap prison labor. Prison laborers are typically paid about $1 an hour. Many are paid nothing, but they can earn time off of their sentence. There are obvious ethical questionsShow MoreRelatedThe Negative Effects Of Prison Overcrowding1524 Words   |  7 PagesPrison Overcrowding is a topic that isn’t brought up much in the media. However, it’s one that should be addressed more than it is. Overcrowding puts Correctional Officer’s safety at risk as well as the safety of inmates. There must be a way to reduce the number of inmates or possibly build additional prisons. Prison overcrowding has many negative effects ranging from sickness, to even death. The first article I want to discuss is â€Å"Underfunded, Overcrowded State Prisons Struggle With Reform†. OnRead MoreSociologists Are Angry And You Should Be Too : Reflection On Readings Essay1747 Words   |  7 Pagesthe realities of living in this country. The American systems of government and business are working against almost everyone that is not a wealthy, cisgender, heterosexual, white male. This paper will be covering themes discussed in Max Weber’s â€Å"Class, Status, Party†, C. Wright Mills’ â€Å"The Power Elite†, G. William Domhoff’s â€Å"Who Rules America† and Bruce Western’s â€Å"Incarceration, Unemployment and Inequality† to express how the established system of the United States of America is stacked against womenRead MoreRacism And The Criminal Justice System1739 Words   |  7 PagesWith so many news stories and incidents surrounding the topic of race and the police these days, it is not surprisi ng for people to come to the conclusion that racism may exist within the criminal justice system. We will be taking a deeper look into the problem to find out what other possible determinants may play a role in deciding how an officer makes an arrest or stop and continue to analyze what is happening in those contexts. 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In the Middle East and North Africa, the population is expected to more than double its size, and in Sub-Saharan Africa, it is expected to triple (United Nations Department of Economic and Social Affairs/Population Division 14). Thomas Robert Malthus was one of the first to study population. Malthus stated that when a population eventuallyRead MoreImportance Of Federalism And How The United States Structure Is Based Upon This Form Of Government2428 Words   |  10 Pagespolicies in regards to an assortment of public matters, as well as learning about various contemporary public policy issues and various interest groups that provide support for legislative reform. Federalism Policy Restraint Foremost, federalism is â€Å"a system of government in which power is shared between a central or federal government and other governments, such as states or provinces† (Birkland, 2011, p. 61). The U.S. Constitution possesses this structure of government that permits authority (power)

A Comprehensive Stress Management Plan Based On The Following

1) Develop a comprehensive stress management plan based on the following: a) Identify four major ongoing stressors in your life. For each stressor, describe why it is a stressor for you. You need to discuss a variety of areas such as personality, lifestyle, self-talk, and/or beliefs. b) For each of your four stressors describe how you know when you are stressed. What specific indicators or symptoms do you use to determine that you are under stress? Your indicators of stress may be physical symptoms, mental/emotional changes, or behavior changes. Include in your answer, how different levels or type of stress has different and/or more stress symptoms. c) Describe coping techniques that you have tried that did not help you cope with your stressors. Explain why each of these techniques did not work for you by giving examples. Include in your examples the circumstances and the reactions of yourself and others. Your answer must include at least 3 techniques. d) Choose and explain stress management techniques that can help you cope with each of your four stressors. Do not use the same techniques for each stressor. Your answer must include at least four different coping strategies and the circumstances when you have or plan to use them. For each stressor take into account: techniques or lifestyle behaviors that can prevent a stressor from occurring; techniques that can change your thinking about the stressor; ways to calm yourself or change the situation while the stressor isShow MoreRelatedCritically Evaluate, in Relation to the Common Law Duty of Care, the Liability of Employers for Psychiatric Illnesses Suffered by Employees and Arising as the Result of Employees Being Made to Work Under Stressful Conditions.1497 Words   |  6 Pagesfinancial quarter increases, it is the workforce who are put under undue stress. Ranging from unreasonably high productivity standards, to sub-standard and hazardous work environments, workers face severa l potential risks to their mental and physical health. The paradox lies in the fact that an unhealthy and burnt-out workforce is less productive than that which is relaxed and contented. But despite this, work-related stress continues to be a nagging problem facing business leaders and workers alikeRead MoreThe Importance Of A Water Promotion Program710 Words   |  3 Pagestherefore it makes sense that there is only a year long development plan focused on literacy and academic standing as opposed to the standard holistic three-year development plan (Harold Panabaker, 2017-2018). However, while academic success is important there is a greater need to focus on the health and wellbeing of the students with regards to the development plan. 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Supporting Childrens Care Learning and Development

Introduction The society highly values children. Childcare is currently a shared responsibility. Parents, teachers and all other stakeholders have a role to play in ensuring that a child grows up in an environment that is conducive for its growth. As Hansen (2007, p. 76) states, a child requires a lot of attention, especially at early stages of life because it is at this stage that a child starts to comprehend the immediate environment.Advertising We will write a custom essay sample on Supporting Children’s Care Learning and Development specifically for you for only $16.05 $11/page Learn More At an age of six to seven, a child would be learning a lot from the immediate environment and from the people he constantly interacts with. As Aristotle (1998, p. 89) notes, a child would try to practice what it sees the adult doing, or what it watches on movies. A parent therefore has a responsibility to regulate what a child consumes at this age. The issue of childcare requires a collaboration of the parent, the teacher and the teaching assistant on a very close basis. The parent is always with the child in the evening, on weekends and other holidays. During this days, Nussbaum (2002, p. 56) observes that a parent has the best opportunity to monitor the behavior of the child and understand it better. For this reason, he is in the best position to inform the teacher and the teaching assistant some peculiar behavior of the child or some important information that would help the teacher and the teaching assistant manage the child to the expectation of all the stakeholders. Zipes (1997, p. 67) says that the teacher and the teaching assistant has the opportunity of being with the child for the better part of the day. They have the opportunity of monitoring the child closely, especially without its awareness. From this, they are able to detect the general behavior of the child that would be of concern. Leedy and Ormrod (2005, p. 89) say tha t this message should be communicated to the parent so that the parent knows his or her child better and therefore be in a better position to handle it when at home. Learning at this stage is at its very basic level. The teaching assistant has the role of ensuring that these children learn the basics in various subjects like Science, Mathematics and Languages. According to Cogan and Webb (2002, p. 54), children at this age may not be able to learn things that require deep reasoning, for example irony. They can only learn basic facts that can be observed within the immediate environment and be understood under such normal context (Ward 1999, p. 130). They may not comprehend why some natural things occur (for example death), or their importance. But they can understand basic logics like simple Mathematical calculation or language. As Bolman and Deal (1997, p. 31) state, learning at this stage can greatly be improved when teaching aids are used.Advertising Looking for essay on edu cation? Let's see if we can help you! Get your first paper with 15% OFF Learn More Teaching aids are items that can be used to show the learner the practical example of a learning experience. The researcher was involved in a practical session with students in a classroom set up and other outdoor learning activities. Various learning materials were used to help in this session. The session incorporated the teacher, the parent and the researcher, as the adults and knowledge imparters, and children as the knowledge receivers. In this paper, the researcher reports on how he would have improved the learning process stated above. The Childcare Center Activities As stated above, the teaching assistant was involved in a practical session with students in order to help in improving their learning. In this process, the teaching assistant, in junction with the teacher organized a forum where the learners were introduced to various teaching aids to help enhance various subjects. Three subjects were involved in this research. In Mathematics, several aspects were put to test using various plastic materials (McCarthy Carter 1994, p. 129). The intent was to help the student learn basic additions, multiplications and subtractions. In Science, the learning sessions involved use of the school garden. This was to help the learners understand the immediate environment. As Gardner (2006, p. 76) says, at this stage, learning can be enhanced by incorporating it as part of their play. Children of this age enjoy playing. The easiest way of ensuring that children learn some of the basic knowledge in to involve play in learning process. Leithwood and Steinbach (1999, p. 78) agree with this point. This scholar says that from very early stage, learning has always been viewed as a form of punishment, or an oppressive procedure that one has to undergo in order to achieve benefits that at that stage may not be comprehendible. By involving plays in the learning process, Austin (2007, p. 57) says that a child may not realize that he is subjected to a learning process. Literature was learnt through the use of Chinese New Year dragon story, while language was enhanced through the telephone call.Advertising We will write a custom essay sample on Supporting Children’s Care Learning and Development specifically for you for only $16.05 $11/page Learn More Effectiveness of the Process and the Role of the Teaching Assistant The process used in this process was very effective in imparting knowledge on the children. In the first activity that involved the use of timer and bottles, the effect of the experiment on the children was appropriately felt by the learners as was evidenced by their response to the various questions that followed the process (Hakim 2000, p. 69). The teaching assistant main role was to help the learners by issuing various instructions on how to use the timer and how to hold the bottles. The teaching assistant had to ensure that learners understand the basic concepts that the lesson had planned to achieve. He would keep in touch with the concerned teacher in ensuring that the learners achieved the most out of this process (Bailey, Doherty, Jago 2005, p. 60). The assistant would intervene in case a certain group of student found difficulty in using any of the timers or the bottles. The teaching assistant also ensured that learners were safe in the entire process In the second case that was meant to help the learners understand how to measure liquids and how volumes differ. This would help them appreciate some basic applications like the amount of water an individual would need to take in a day (Baum, Viens, Slatin 2005, p. 120). In this learning process, the researcher worked hand in hand with the learners in ensuring that the bottles they had were of the expected size and with the right number of holes. Because the students were too young to be left to use the scissors and other sharp objec ts required to create holes, the teaching assistant and the class teacher worked hand in hand to help the learners create the holes and cut the plastic bottles to be of the right size. It was important to involve the learners because it would enhance their skills in artistry (Blank 2004, p. 93). The learning objective was achieved to a fair level as majority of the learners were able to correctly respond to the questions that were asked at the end of the session. However, there were those who could not give the right response to some of the questions (Strauss Corbin 1990, p. 73). This could be attributed to the fact that the learners were involved in more than one learning activity hence they failed to comprehend the aim of the session. The teaching assistant noted that many of the children got exhausted with the process of cutting the plastic bottles that they were unable to comprehend the knowledge that was expected of them. The teaching assistant was keen to ensure that these ch ildren do not spill water on their clothes as a way of ensuring that they remained worm and tidy throughout the learning process.Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More In the next activity that involved bowling, the aim was to enhance learners’ ability to add, subtract or do simple division. This activity was very effective because it took Mathematics to the playing ground. When a pin was knocked down by the soft ball which was thrown at the array of pins, the learners would subtract the number of pins that fell from the original number to get the number of pins that remained. The process also enhanced the children’s accuracy and sportsmanship. By aiming at the pins and knocking some down successfully, such a learner would be enhancing its ability in sports and other activities that required such accuracy. This was an outdoor activity and as would be expected, children were actively involved in running around (Reynolds 2011, p. 25). Because the activity was carried out on the floor, which is a hard surface, the teaching assistant was keen to ensure that children were safe through the entire process. The next learning activity was hom e based and was to be supervised by the parents. This learning process was expected to make the learners understand the objects in the immediate environment. The learners were to be helped by their parent to understand the importance of the immediate objects in the environment, both within the house and in outdoor places. Parents were given the instruction by the teaching assistant of how to help the learner in this process. Of interest were the kitchenwares or other gadgets in the house that posed danger to the children especially when they were left alone in the house. The rationale behind this was to ensure that these young children would know the dangers of some of the home appliances and avoid them, unless with an adult (Bottery 2001, p. 79). Success of this learning activity was tested the following day by a question answer session. It was noted with concern that not all the learners were able to respond the questions correctly. Although this could be attributed to the fact th at some of the learners are slow learners, also evident was the fact that some parents either failed to follow the instruction given by the teaching assistant, or others never made the attempt in the first place. In the Chinese New Year dragon, was done within the school. The main aim of this process was to improve the learners’ imaginative ability. The session involved singing, dancing and storytelling. The session called for a heavy participation of the teaching assistant (Nardi 2001, p. 79). Children were shown a drawing of a dragon and then told a specific story about the Chinese Dragon. A cardboard, a plastic and paints were used in designing the dragon. The teaching assistant, in close collaboration with the teacher, ensured that children were safe from the paints, and that they did not soil their clothes. The intended knowledge was passed in three fold. First, it involved through listening to the story told about the dragon. Then they were to read about the dragon by t hemselves. Finally, with the help of the teaching assistant, but through their own creativity, they were to make the dragon using the available materials. This process was a big success. Although some of them were not able to come up with the right drawing due to their tender age, it was evident that they could create an image of this creature in their mind. Most of the learners found this session very enjoyable and they actively participated on the entire process, either by asking questions during the initial story telling session, or by coming up with a creature that would resemble the one in the story. In the next activity that involved the math scavenger, learners were to be tested of speed. Again it was to sharpen their Mathematical abilities. This activity was designed to appear to be more of a game than a learning process. By introducing the competitive aspect to it, the teacher and the teaching assistant intended to make the students do their best in achieving the desired re sult. This activity required heavy intervention by the teaching assistant (Bush 2003, p. 89). These children would be running from one location to another, trying to be the best in beating the deadline. It would involve fighting for the bottles, bumping into each other or even real fight, in case one of them feels cheated by the other. Such occurrences are dangerous as it may result in harm to the learner (Cheminais 2006, p. 78). The teaching assistant had to ensure that he as constantly in motion among the students, averting any possible collusion and ensuring that there was fairness in picking the bottles. This was important because the process had to be made as competitive as possible. The teaching assistant had to work closely with the teacher, who recorded the results of the students once they completed each stage. This activity was important as it made the children know that life is about struggle and in the struggle, only the best emerge as successful and this would require s ome form of struggle. The telephone activity was a rich source of developing listening and writing skills of the learners. Learners would shift roles as a telephone operator or an information seeker. As an information seeker, the learner would be tested of the ability to take notes and their level of precision (Morrison 2008, p. 167). The teacher and the teaching assistant would be in a position to as to determine the ability of the learner to listen and internalize a piece of spoken information, and then put it down for future references. When a child took the role of telephone operator, the skill to be tested and improved would be expression skills. The teaching assistant would issue instruction to the learners. Because the activity did not involve use of harmful tools and equipments, safety was not a big issue. Teaching assistant therefore concentrated on ensuring that each learner understood the instruction to be followed in this activity. The rationale behind this activity, bes ides enhancing the learners listening and writing skills, was to ensure that the learner would be in a position to respond to telephone calls back at home when such a need would arise. The teaching assistant clearly explained to them how to behave, should such occasion arise at home and there is no adult in the house. The next activity about the garden was to help the learners appreciate nature. Learners were made to understand the effect of plantation on our environment in general. It is a fact that learners at this stage may not be in a position to comprehend the effect of vegetations to our environment in a deeper sense (Darder Rodolfo 2003, p. 89). However, when limited to the garden level, it would be easier to comprehend because of the limited coverage. It would be easy to make them know the beauty of the garden and how this beauty brings about pleasure to those who see it. This activity involved using plastic to cover some plants in the garden as a way of making the learners know how to, and appreciate the need to cover plants during winters. Teaching assistant was actively involved in demonstration of how this process is done. Care had to be taken to ensure that children did not interfere with the plantations (Lindon 2006, p. 145). This was the role of the teaching assistant. The outcome of this learning process was a sign of a big success. Many parents reported that their children were actively participating in tendering the gardens and taking care of other vegetations since the day this activity was carried out. In the next activity that involved bottle with a hole, the intent was to develop the language skills o the learner. The learners were expected to keenly listen to the instruction given by the teacher and write them down in a note form. Freire (2006, p. 125) notes that note taking is a very important activity in the life of a learner from this early stage to the highest level of learning and to one’s entire life. The teaching assistant ensured that all the learners were comfortably seated in positions where they could comfortable write and still be in a position to keenly monitor the proceeding of the learning activity. The teaching assistant created desired holes on the plastic containers for security purposes, and then set up the place for the activity (Austin 2007, p. 87). One child would be taking the notes as the other performs the activity, and then roles would be changed. Planning was important because there was need to ensure that all the requirements for this experiment were made available. The teaching assistant ensured that each of the learners comprehended the instruction at hand and that they would be able to recall this procedure at a later date. Because the focus of this study was one note taking rather than the experiment itself, teaching assistant closely monitored the spelling and the structure of the notes the learners were taking to ensure that they were as per the expectation of the session. Emphasis was laid on the use of bullets in making clear and concise information. The outcome of this process was appealing. Most of the students were able to take notes as per the instruction given, and with precision that was expected. As can be observed, this last category was more of class work than a play session. The teaching assistant took this order of activities with deliberate intention of making the youngsters develop a positive attitude towards learning. They were first made to believe that learning is all fun and laughter. Then the teaching assistant and the teacher made the learners that as they play and have fun, they can as well take notes and relate to various class work assignments. In this last session, it was now play made formal in the context of a classroom. This gradual procedure was important in ensuring that children develop love for class work and learning in general they are made to appreciate the fact that knowledge is everywhere around us, whether at home , in school, in the garden or even at the playgrounds (Griswold 2004, p. 49). Possible Changes that Would Improve the Above Outcome This process was a great success. The teaching assistant realized that children of the age between five and sis learnt in a much better way if teaching prompts were involved in the learning process. However, the teaching assistant strongly believes that this process could be much successful if some adjustments could be done on the entire process. The choice of plastic bottles was a good one because it can be cut and turned into different objects that would meet different requirements (Hurst 2007, p. 50). The way they were used in this learning process was not bad, but the process would have been a bigger success if a few changes would have been implemented. Some of the adjustments that the researcher feels that could be done on the above process include the following: In the first part of this learning process, the researcher would have considered makin g the holes on the bottles with the help of the teacher. The learners would not be not be involved in this process because the aim of this research was not to test their artistry skills, but their ability to use the timer and the already improvised plastic material. This would save time that is spent in class when they are involved in this process (Kohl 2000, p. 67). This would also avert the possibility of the learners getting injuries from the objects used in making the holes, which are obviously sharp and dangerous if carelessly handled. In order to improve their artistry skills, which is eliminated at this stage if this strategy is employed, the teaching assistant recommends that there should just be a pure practical lesson for this, where nothing is expected of the child, but the possibility of improving his creativity. This would help in focusing on one task at a time. As a teaching assistant, it would be easier to assess the progress of the child in the two areas which are eq ually important to the child’s development. In the third activity which involved home based learning, teaching assistant would have improved the performance by following up the activity by a phone call. The process was not successful because some parent did not do the right activity with their children, while other parents completely failed to do the activity completely. In order to ensure that this process received better results, teaching assistant would consider making phone calls to the respective parents just to ensure that they were doing the activity expected of them and that they were doing it right. The follow up would make the parent realize that this process was important and the teacher and the teaching assistant consider it part of a lesson for the learner. This would boost the results of this process. At this stage of learning, children value games so much. The teaching assistant would have considered a little change in the last activity of the session. The last activity registered a success. However, this success would have been enhanced if they were made to believe that this was a game, just like in the previous occasions. Although these students were able to perform the activities before them, the setting of this last activity was more of a classroom than a classroom-play ground setting. The teaching assistant would have considered creating a more relaxed atmosphere where the learners would feel not coerced to perform activities at hand. However, the entire process was a success and the outcome clearly pointed out the importance of using such teaching aids. List of References Aristotle, 1998, The Nicomachean Ethics, Oxford University Press, Oxford. Austin, J 2007, The Art of Teaching, Noir Publishing, New York. Austin, J 2007, The Last Snake Man, Noir Publishing, New York. Bailey, R Doherty, J Jago, R 2005, Physical Development and Physical education in learning in the early years, Paul Chapman, London. Crotty, M 2003, The Foundations of Social Research: meaning and perspective in the research process, Sage, London. Baum, S, Viens, J Slatin, B 2005, Multiple intelligences in the elementary classroom: a teacher’s toolkit, Teachers College Press, New York. Blank, 2004, â€Å"Teaching qualitative data analysis to graduate students†, Social Science Computer Review, Vol. 22, no. 2, pp 187-196. Bolman, L Deal, T 1997, Reframing Organizations: artistry, choice and leadership, Jossey Bass, San Francisco. Bottery, M 2001, â€Å"Globalization and the UK competition state: no room for transformational leadership in education?† School Leadership and Management, Vol. 21, no. 1, pp 34-78. Bush, T 2003, Theories of Educational Management, Sage, London. Cheminais, R 2006, Every Child Matters: A practical guide for teachers, David Fulton Publishers, London. Cogan, D Webb, J 2002, Introducing children’s literature, Routledge, New York. Darder, A Rodolfo, D 2003, The critical pedagogy reader, Routled ge, New York. Freire, P 2006, Pedagogy of the oppressed Continuum International Publishing Group, Wiley, New York. Gardner, H 2006, Multiple Intelligences: New Horizons, Basic Books, New York. Griswold, J 2004, The meaning of ‘Beauty The beast’: a handbook, Broadview Press, New York. Hakim, C 2000, Research Design: Sucessful Designs for Social and Economic Research, Routledge, New York. Hansen, D 2007, Ethical Visions of Education, Teachers College Press, New York. Hurst, C 2007, Social Inequality, Pearson Education, Boston. Kohl, H 2000,The Discipline of Hope: Learning from a Lifetime of Teaching. New York: New Press. Leedy, P Ormrod 2005, Practical Research: Planning and Design, Pearson, Prentice Hall. Leithwood, K Steinbach, R 1999, Changing Leadership for Changing Times, Open University Press, Buckingham. Lindon, J 2006, Equality In Early Childhood: Linking Theory and Practice, Hodder Arnold, London. McCarthy, M Carter, R 1994, Language as Discourse: Perspective s for Language Teaching, Longman Group, Essex. Morrison, G 2008, Early Childhood Education Today, Pearson Education, New York. Nardi, D 2001, Multiple Intelligence and Personality Type, Telos Publications, New York. Nussbaum, M 2002, For Love of Country? Beacon Press, Boston. Reynolds, K 2011, Children’s literature: a very short introduction, Oxford Press, Gosport. Strauss, A Corbin, J 1990, Basics of qualitative research: Grounded theory procedures and techniques, Sage Publications, Newbury Park. Ward, K 1999, Cyber-ethnography, and the emergence of the virtually new community, Journal of Information Technology 14: 95-105 Zipes, J 1997, Happily ever after: fairy tales, children and the culture industry, Routledge, New York. This essay on Supporting Children’s Care Learning and Development was written and submitted by user Br0therh00d0fEv1lMutants to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Comparison between MLA and APA Formatting

Comparison between MLA and APA Formatting In the world of academia, sharing of knowledge plays a key role in development of a given area of knowledge. For instance, a researcher will look for information from existing researches in order to develop his thesis. As a result, referencing is an integral part of academia. Consequently, this paper seeks to shed light on how to utilize Internet resources in research and what to look for when researching and also show comparison between MLA and APA formatting.Advertising We will write a custom essay sample on Comparison between MLA and APA Formatting specifically for you for only $16.05 $11/page Learn More APA formatting is highly used in referencing works cited in social science. In APA, the research work should be written in an essay form that is comprised of four main sections namely; the title page, abstract, main body and references. The title page must consist of the title of the paper, the name of the person who wrote it and the institution in which the writer is a student. Since the abstract seeks to explain the contents of the paper, it should contain the major points within the body. Then the main body of the research work should follow suit. It should contain a brief introduction, body and conclusion. Finally references should be provided in order to form a reference list and can also be used to build the in-text reference (Stolley par. 4). Other than APA, one can also opt to use MLA as his referencing style. The two styles are different. The following are some of the differences between MLA and APA. MLA (Modern Language Association) does not use headings and subheadings in their essays while APA (American Psychological Association) has several levels of headings and subheadings. When it comes to in-text citations, MLA uses signal phrase i.e. authors name then page number in brackets. For example; According to Charles Darwin, the world is evolving at alarming rate (50). Alternatively there can be no signal phrase with autho r name and page number in brackets (Rusell, Brizee Angeli 24). For example; it is seen that, â€Å"the world is evolving at an alarming rate† (Darwin 50). On the other hand APA uses signal phrase with author name then date in brackets i.e. Darwin (1998), noted that the world is evolving at an alarming rate or alternatively use of phrase with direct quote i.e. Darwin (1998) has indicated how â€Å"world has evolved at an alarming rate† (p.50). Another difference is block quotation where in MLA, the block quotations are used when the quotation is more than four lines long in the original text while in APA block quotations are used when quotation is more than forty words. Also it is worth to note that in MLA formatting both names of the author(s) are written in full starting with the last name and then the first name separated by a coma while in APA the author last name is written in full but the first name is designated with initials.Advertising Looking for essa y on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More In MLA, the sources that are used to cite the research work are known as the works cited while in APA the very sources used to cite the research work are known as the reference list. However it should be noted that different articles have different formatting therefore it depends on the choice of the writer whether to use APA or MLA (UC Berkley Teaching Library Internet Workshops). A number of factors should be considered when utilizing Internet resources. First, one should always analyze the topic and search with a focused vision and this involves creating tools that would help in the process of searching. Such tools include directories and search engines. Second, it involves evaluating the web pages in order to ensure quality and authenticity of the research work. Third, the author should determine the style sheets for citing resources (i.e. MLA or APA). This should put into consideration both print and electronic. Last but not least an individual is expected to make a glossary of web and internet. When using Internet resources for research work, one should always open a new tab when searching for a different article. This is important because it makes it easier for the referencing work and also helps in avoidance of repetition of facts in the essay. An individual is expected to look for the bibliography of the research topic in order to obtain the reference list that will also be used in citation of the in-text (Stolley par. 7). Russell, Tony, Allen Brizee, and Elizabeth Angeli. MLA Formatting and Style Guide. The Purdue OWL. Purdue U Writing Lab, 4 Apr. 2010. Web. Stolley, Karl. MLA Formatting and Style Guide. The OWL at Purdue. 10 May 2006. Purdue University Writing Lab. 28 January 2011.Advertising We will write a custom essay sample on Comparison between MLA and APA Formatting specifically for you for only $16.05 $11/page Learn Mo re UC Berkley-Teaching Library Internet Workshops. Tutorial Table of Contents, 2005. Web.

Ask a Literary Publicist Vol 2 First Steps and Social

Ask a Literary Publicist Vol 2 First Steps and Social Ask an Award-Winning Literary Publicist #2 First Steps and Social Media Sandra Goroff is a veteran award-winning literary publicist with Reedsy. Over her illustrious 30-year (and counting) career, she has worked in-house at Houghton Mifflin and represented authors the likes of Clive Cussler, Maurice Sendak, Chris Van Allsburg, Hollywood legend Kirk Douglas, and former president Jimmy Carter.In her second guest post, Sandy will answer questions submitted by authors, shining some light on how to best approach publicity as an author.(Face)book publicityQ: â€Å"What does a publicist cover in today’s social media environment?†You are right that social media has changed the landscape of publicity. It has transformed much, but not all of it. It is only one (albeit an important one) of the many tools and venues we use to promote our work, and, in this instance, books and authors.The social networksThe benefit that professional publicists bring to the process is all about experience, access and contacts.   An experienced publicist brings years of strong working relationships to the table. They know how to develop story angles, use the news, find the journalists and writers, match you with appropriate media (print, broadcast and social), build upon your core audience, and maximize exposure. In addition, they understand timing, how to work (or not work) with bookstores, set up events, and, when needed, how to collaborate with an in-house team.This does not mean that a hard-working author - even a first time author - cannot do this by themselves, for themselves. It means that most of time, a good publicist can do it faster and more effectively, with all the right contacts and know-how already in place. The learning curve for first time writers (or all authors who are writers and not publicists) is steep. And while all things are possible, it depends on how hard you want to work and whether you are familiar with this often overwhelming world. Is there anything you’d like to ask Sandy about book publicity? Drop your question  at this link  and it might feature in our next column.

Managing operations Essay Example | Topics and Well Written Essays - 2000 words

Managing operations - Essay Example The notion includes the process of delivering the services to the customers with the products. With the changing time the aspects covered are increasing, the process now also includes R&D, value creation, marketing management, sales activities, accounting and finance. Most of the physical assets remain unchanged. These include buildings, land, manufacturing plants, warehouses etc. Planning, operating and controlling are the important constituents of transformation process. The improvement in the system is also an important aim of the model. Outputs consist of products and services and may even be information, such as that provided by a consulting organisation. (Koontz and Weihrich, 1994; p 633, 634) Time network analysis is a logical extension of the famous Gantt chart. Often referred to as the program Evaluation and Review Technique (PERT) an in its essentials as the Critical Path Method (CPM), this technique of planning and control has wide potential use in many applications. But PERT and its various refinements, like PERT/COST, have considerable potential for use in many aspects of planning and controlling operations. (Koontz and Weihrich, 1994; p.648) A product can be improved and its cost lowered through value engineering, which consists of analysing the operations of the product or service, estimating the value of each operation, and attempting to improve that operation by trying to keep costs low at each step or part. The following specific steps are suggested: Work methods can be improved through work simplification, which is the process of obtaining the participation of workers in simplifying their work. Training sessions are conducted to teach concepts and principles of techniques such as time and motion studies, workflow analyses, and the layout of the work situation. (Koontz and Weihrich, 1994; p.648) A quality control circle, or simply quality circle (QC); is a group of people from the same organisational area who meet regularly

Corporate Social Responsibility Practices Essay

Corporate Social Responsibility Practices - Essay Example This essay stresses that intense competition plays a crucial role in creation of sustainable development practices and enhancement of the quality of products and services. Corporate responsibility is regarded as the degree to which an organisation complies with the legal guidelines and looks after the welfare of the society. The contemporary business practices show significant levels of understanding between the responsible and good corporate practices. Stakeholders and shareholders have understood the value of CSR and are focused on integrating business activities with huge societal concerns that can lead to good management practices. CSR is regarded as a technique which helps the organisation in evaluation of the business activities and its impact on the society and environment through ethical and transparent decision making. This paper declares that the World Business Council for Sustainable Development states that the CSR approach is a ‘business contribution to the sustainable economic development’. CSR includes activities such as health and safety, corporate governance and ethics, environmental stewardship, human rights and sustainable development. It focuses on aspects such as community and societal involvement, development and investment, corporate philanthropy, employee volunteering, customer satisfaction, anti-bribery, anti-corruption measures and adherence to the principles of fair competition. Business activities play a pivotal role in wealth and job creation, but the central management concern of CSR would be efficient utilisation of natural capital. (Halal, 2000). CSR activities help in efficient utilisation of human resources and capital and increasing the employee retention rate. The brand image of the company is enhanced because of the CSR activities performed by the organisatio n. Companies which recycle their products can effectively lower their expenditure. Customers are attracted towards companies which perform CSR activities efficiently. Whether or not a company implements CSR tools and techniques, the way it performs its business activities signifies clear intentions of the company. According to Hopkins (1999 cited in Sen and Bhattacharya, 2001), business organisations need to perform commercial and non-commercial responsibilities with an equal amount of importance. The non-commercial responsibilities undertaken by the company should include the well-being of the society, community, environment, government etc. The stakeholder’

Study Of The Vat System In Ethiopia Finance Essay

Study Of The Vat System In Ethiopia Finance Essay Government collects revenue from different types of sources to invest for public services like education, health, road and infrastructure distributes equally to the public. This revenue will be the one in which it levies from different income is called a tax. A tax is a blood vessel of a country for development, most of developed countries their tax harmonies are very attractive and strong, the people are well known about the tax what and why you are pay, if you are not pay you accept like you didnt accomplished your duty even your right. How ever in most Sahara counties like Ethiopia the people do not well understand about the necessity of the tax what and why you are pay, thats why the fraudulent and smugglers would be many and high developing country. Hence the problem of tax collection and assessment in Ethiopia is the gap between the taxpayers willingness to pay tax is as a major with different implementation and other problems by the tax collectors. In general in Ethiopia, where the awareness of taxpayers, the culture of paying taxes and the capacity of tax administrators appear poor. The tax system should be balance the economic activity and expected the people on the ability to pay a tax in proportion to their level of income. From the broad concepts of taxation the tax should be divided in to two major groups. These are direct and indirect tax, from these indirect tax the one in which highly Comprehensive that includes producers, wholesalers and retailers is the value added Tax (VAT). The value added tax (VAT) is a new tax system introduced in Ethiopia since 2003 as a Replacement to sales tax.This tax collects from domestic transaction and importation of goods. Where this tax is replaced the sales tax the assumption was the sales tax does not collect on added value, the value added tax minimizes the damage that may be caused by attempts to avoid and evade the tax and helps to ascertain the profit obtained by the tax payers and the tax initiates saving and investment because the tax is levied on consumable goods and services and does not tax capital and enhance economic growth and improves the ratio relationship between gross domestic product and government revenue. And has a proclamation, cites as a proclamation No. 285/2002. This paper will state the current main issues of VAT administration like organizational structure, staffing and training, Tax Payers Identification and Automation, invoicing and book keeping Requirements, controlling of filing and payment, Audit of VAT, Refunds management, penalties and cost of administration and compliances with its strength and weakness in Ethiopias as follows 2. OBJECTIVE OF THE STUDY How it works the Administration and compliance of VAT system in Ethiopia with its positive and negative during implementation of the current system and explains what compliance risks there are and why and how the risks occur over all those problems will be discussed and further the solutions shall be recommended in the report of study. 3. METHODOLOGY OF THE STUDY The study is gathered from different secondary data of annual reports and from assessment of different researches of administration of VAT system In Ethiopia by different Authors. 4. SCOPE OF THE STUDY The study is limited on the current of VAT administration in Ethiopian and compliance risks With its strength and weakness in which applies will be generalized. 5. DEFINITIONS A value added tax is a modern tax system and broad based .It replaces the sales tax, have two rates 15% and 0% with exemptions of the tax. The threshold is based on the annual sales of goods and services above 500,000 Ethiopia birr. Have two types of registration that is obligatory and voluntary registration, the voluntary registrants are registered when 75% their sales are supplied for VAT registered. The reports are monthly which provides in the declaration format whether it credit or nil. Any taxpayers who are not registered for VAT automatically payable to turn over tax (TOT). The exemption in VAT also applies in TOT. 6 .ANALYSIS (MAIN BODY) Value added tax in Ethiopia introduce in the year 2003 cited as proclamation No. 285/2002 which replaces the sales tax with the assumptions mentioned in the introduction part. The current Ethiopia Revenue and Customs Authority (ERCA) was Federal Inland Revenue Authority (FIRA) before 2008. During the period of FIRA the VAT would introduced and implemented in our country and still exercises after merging of FIRA and Customs Authority. The administration of VAT includes organizational structure, staffing and training, Tax Payers Identification and Automation, invoicing and book keeping Requirements, controlling of filing and payment, Audit of VAT, Refunds management, penalties and cost of administration all these activities are pertain to how applies and affects the government revenue and strategy properly will be describe as follows: 6.1 Organizational structure, staffing and training Ethiopia Revenue Authority should be taken an organizational structure for VAT to be implemented through the branches of the Authority and the staff recruited and trained during the preparation of the VAT introduced. Hence due the complication of the system in the Ethiopia case a special VAT unit in FIRA was setting up. Along this line, there were efforts to design the organization structure and to determine the number of staff to be trained and deployed. Some have been taken from the ex-sales tax unit, some have gone from the tax reform program and the Ministry of Revenue and some have been newly recruited. At present, the newly introduced Value Added Tax is administered by a newly established department located at the Mexico square and some branches in the country and by the Ethiopian Revenue and customs Authority. The new department in ERCA is answerable to the General Manager. The staffs are graduates of accounting, economics and the management profession. The organo-gram and staff assignment is depicted in the following diagram. General Manager ERCA Tax Payers registration and Education Division (7) VAT DEPARTMENT Head (5) VAT Administration (2) Revenue Collection and Enforcement Assessment and Audit Division Revenue Accounts and Consolidation Diagram 1:- Organo- gram of the VAT Department By: Arega Hailu Teffera June/2004 Even though, the VAT is computerized, considering the current and future challenges, the VAT department requires additional personnel in all areas- taxpayer education and service, accounting and collection, enforcement and audit. Efforts currently underway within the Ministry and ERCA to strengthen the VAT administration, to improve service delivery, training of staff should continue to address the shortfall encountered. Specially, the administration should focus in strengthening its audit and enforcement wings. 6.2 Tax Payers Identification and Automation Taxpayer Identification Number (TIN) and VAT SIGTAS were implemented during 2000-2003. These systems have been operational by the FIRA and regional states and city administrations revenue authorities through country-wide network As earlier described the system introduced during Federal In land Revenue Authority where it is Ethiopian Revenue and Customs Authority (ERCA). The system is an important for efficient and effective tax and customs administration. Any taxpayer has only one identification number; this will be used for VAT purpose, for with holding tax, for property tax e.t.c. In our country case taxpayers couldnt used different identification number. Except The trade license number issued by Ministry of Trade and Industry Automation of VAT administration commenced with a simple software developed by a local IT firm. In an attempt to deploy better software that integrates the different functions and processes of VAT administration, the government entered an agreement with a Canadian firm known as CRC-SOGEMA in April 2003. The software development project, VAT SIGTAS, was finalized and made operational at the VAT Department during February 2004. Later on, the new software rolled out to the regional branches of the ERCA. It was also made operational in four regional states and two city administration revenue authorities following the delegation of VAT administration. Large taxpayers, started applying VAT SIGTAS in October 2005 upon the decision of the tax authority to administer all taxes of large taxpayers under one office. Previously the large taxpayers used to settle their VAT obligations at the VAT Department. The proper implementation of SIGTAS all taxes would help realize the following anticipated benefits of the project: increased revenues and enhanced control, better service to taxpayers, standardize practices throughout operational departments, reduction of non-value adding activities, real-time management (reminders, remittances, etc.), and Integrated management of all taxes (especially for audit). The regional and city administration tax offices are also using the new system for their VAT operations with the previous VAT functionalities provided unchanged. Efforts are underway to deploy SIGTAS all taxes, with certain modifications, in all regional states and city administrations. The CRC-SOGEMA has already conducted requirements study. 6.3 invoicing and book keeping Requirements Is a very important for issuance of invoices during transaction of VAT system these invoices are printed by registered printing press after getting approval from ERCA. The invoices are separately printed for taxable and exempted transactions. In addition to the printing of invoice recording are mandatory for every VAT registered and required separate of taxable invoice and exempted. The VAT proclamation stipulates that VAT registrants should keep records of account for at least 10 years. However, due to lack of tax administrators follow-up and control, lack of awareness among the society and the prevalence of poverty.these rules are not applied perfectly as to the law required many problems faced with getting invoices, using duplicated invoices, lack of consistency in using invoice, most business holds two books ;one for tax Authority and for Banks . usually the understated income holds book for tax Authority and the over stated book would be for Banks, Do not use invoices approved by the Authority, dealing with buyer to issue the lower price in the invoice , also issue fraudulent invoices using invented VAT numbers of their own and collect VAT for their own e.t.c. These will be paralyzing the function of revenue as a whole. In order to solve this problem of invoicing the ERCA gets the expiriance from Latine America to be used the electronical cash registered at retailer on a net work with the SIGTAS. 6.4 controlling of filing and payment According to proclamation No. 285, Article 26/1, every registerd person is required to file VAT return with ERCA for each accounting period and to pay the tax for accounting period by the deadline for filling the VAT return. Article 26/2 , the VAT return for every accounting period shall be filled no later than the last day of the calendar month following the accounting period, where as VAT on taxable imports is collected at Customs and made by C.P.O automatically. The VAT liability is computed based on the invoice credit method in that the registered person will remit the difference between VAT received and VAT paid during transactions conducted during the accounting period. ERCA made a controlling and filing of VAT using computerized system to administer VAT properly authorities use computer programs, namely: Standard Integrated Government Tax Administration System (SIGTAS) and Automated System for Customs Data Management (ASYCUDA). The computer programs are used to maintain taxpayer register and process VAT returns. Detection of non-filers seems to be carried out mainly manually. The authority tries to identify non-filers in collaboration with the Ministry of Trade and Industry. In Ethiopia every trader is required to renew business license annually with the pertinent offices under the Ministry of Trade and Industry or regional governments. To renew business licenses, traders are required to produce evidence from tax authorities that all taxes have been Paid. The tax authorities on their part, before providing the evidence to taxpayers, 6.5, Audit of VAT Auditing is a basic measuring of for effective tax collection, Audit of VAT in our country was very complicated before the introduction of computerized the tax system, due to different fraudulent of using invoice as mentioned in the above invoicing and book keeping requirements. However, the audit case by the audit selection committee. The selection criteria include; credit declaration, nil VAT declaration, non filers, unusual VAT filing and information obtained from third parties and customs decleracion. Based on the above selected criteria would be subject to audit. Most of VAT registrant provides monthly report as credit or nil. This is the effect of tax evasion by the taxpayers. All these problems affect the potential of revenue this would be due to lack of taxpayers awareness, human resources auditor in particular, the number of VAT registrant compare to auditors or the employees in tax authority is very low they cannot cover by the actual current employees in the ERCA. 6.6 Refunds Management The VAT proclamation No. 285/2002 Article 27/1 stated that at least 25% of the value of a a registered persons taxable transaction for the accounting period is taxed at zero rate, the ERCA shall refund the amount of the VAT applied as a credit in excess of the amount of VAT charged for the accounting period within two months after the registered person files an application for refund, accompanied by documentary proof of payment of the excess amount. The second Article 27/2 relates to unused excess credit. For non-zero rated transactions, the amount of VAT applied as a credit in excess of the amount charged for the accounting period is to be carried forward to the next five accounting periods and credit against payments for these periods. The registered person can claim refund if it has still unused excess credit at the end of the five month period. Refund claims are subject to checks and audit by the tax authority. In view of promoting export supplies, the tax authority effects VAT r efund for exporters in 15 days after checking and verifying the documents presented to it. 6.7. Penalties Taxpayers that are not compliant to the VAT law are subject to administrative criminal penalties. According to the VAT proclamation, articles 45-47 administrative penalties are imposed while persons are not registered for VAT where registration is required, when any registered person issued incorrect tax invoices, where invoices are issued without being registered, where there is underpayment and late filing of returns. Administrative fines range from a fine 100 percent of the amount of tax payable and a fine of up to 50,000 Birr. According to articles 48-59 criminal offences are liable to prosecution. A tax offence is a violation of the criminal law of the country and thus is subject to criminal charge and prosecution. Tax evasion, obstruction of tax administration, failure to notify changes in business address and business line, unauthorized VAT collection, improper tax debit and credit notes, aiding or abetting, offence by entities, offence by tax officers, offence by receivers are liable on convection to monetary fine of Birr 1000- 200,000 and imprisonment of not less than 1 year to not more than 15 years depending on the gravity of the offence. 6.8. Cost of Administration In the case of Ethiopia the cost of VAT administration must be proportional with professional standards of like developing countries. The researches indicate in most developing countries cost of administration estimates the range between 1 2% of collection. Actually low collection may not reflect efficiency but rather indicate unused of resources may occurred. In our country the administration costs are: salaries and wages and top-ups to staff deployed to VAT department, the cost of fixed assets and consumables including telephones, faxes, internet, electricity and power, fuel and lubricants etc. Since customs collects duties and taxes in a single administrative document, i.e. the customs declaration, it is very difficult to apportion the cost of administration for VAT all these costs are the total consumable of ERCAs administration cost for VAT (the above costs are only for VAT actually expend ). Therefore when take 2003 2004 FIRA Customs report the total cost of administration for VAT was 9,718,848 birr and total collection of VAT during the year would be 5,234,730,000 birr, so total administration cost was 0.00186 this is under the standard from the point of professional standards sited. ( I think this information is too late, but it can see or indicate the current performance, how ever now a day there are a lot changes to use resources effectively like the deployment of automation, recruitment of employees by allocate more budget how ever, it is not researched, but still it has a limitation) (Source: FIRA and Customs- Administration and Finance, Budget for 2003/2004 fiscal year.) Tax Payers Compliance From any taxpayer that expected they must comply with the laws and regulations of tax and customs duty. How ever as an employee of tax and customs authority the real situation of the taxpayers behavior is not what we are expected them. They are not complying with the tax and customs law. For instance with the fulfillment of the VAT registration requirement, timely reporting with the actual transaction they did, using authorized VAT collection, making true financial statement for tax purpose, providing the correct VAT invoice for any client e.t.c. consider the above issues; most of our taxpayers are not compliance. This would be faced in daily activity during tax and customs assessment and collection. Even there is a positive improvement to comply with law in changing the taxpayers attitude through different way of awareness creation. Strength on VAT administration When ever the VAT administration in Ethiopia has a problem, but there are positive actions are taken off by the Authority to facilitate the tax and customs servies with strong enforcement for non compliance taxpayers. Basically the Authority pursued the reform program in order to achieve the main objectives that are tax policy and administration reform, and customs reform and modernization. From the reforms the tax policy and administration reform have a result during the implementation would be : income tax law that was in force for more than 40 years was replaced in July 2002; VAT was introduced on January 1, 2003 to replace sales tax. Turnover tax was introduced on January 1, 2003 to apply to those taxpayers whose annual turnover is below VAT threshold. Excise tax was rationalized to more accurately reflect the current market situation. National implementation of the TIN network through the installation of communication equipment at FIRA, and City and Regional administrations sites. And taxpayers were registered for TIN. The replacement of the estimated assessment method with the more standard assessment method in order to achieve equity and administrative efficiency in connection with presumptive taxation. Tax collection and audit manuals prepared and put in use. Large Taxpayers Office and VAT Department established. Operational departments are automated as part of the modernization of the FIRA. TIN system interface with the Ethiopian Customs Authority is operational.(before merging the two Authority) Using this in mind the strength way of FIRA, currently ERCA would be perform many activities to improve services delivery and the potential of revenue on VAT administration. Thus are; The reform introduced during FIRA would take as a base to perform effectively and introduced BPR. Make extensive consultation with stake holders, comprehensive taxpayers education program and aggressive advertisement campaign. strongly used of computerized tax and customs system ( SIGTAS, TIN, ASYCUDA ++) Create positive attitude for the tax collector with good payments. Conducted comprehensive trainings on the VAT law, regulation, directives and administration techniques for tax officers drawn from different area of the country. Create strong enforcement unit on VAT 7. Measures were taken to enforce registration: for non compliant 8 Administrative and criminal cases are strongly followed-up 9. Strongly applied deterrent provisions: penalties and prosecution e.t.c, thus would be Taken to improve performance of VAT administration. 9. Basic Weakness 1. Lack of strong and follow up for non complaints 2. Lack of human resources specially VAT auditors 3. Lack of taxpayers awareness. 4. In some lack of ethics . Although VAT was successfully introduced in Ethiopia due to adequate preparations, different challenges have been faced in implementation as I have stated in VAT administration. In general ERCA faced the following challenges in VAT administration still- Resistance against VAT registration, Failure to register due to the prevalence of large informal sector, Low level of tax awareness, Suppression of taxable sales, Failure to issue invoices during transaction, Negotiate with customers during transaction to account VAT or not, Print and use of identical invoices, one registered by the FIRA and the other not, Issuance of fictitious invoices among related persons without actual transaction to overstate input VAT and claim refund, Prevalence of significant number of constant credit filers, nil-filers and non-filers, Non-remittance of VAT collected, Prevalence of missing traders, poor audit and enforcement capacity of the tax authority, and Mal-practices in the administration aspect. Recommendations From the above study I recommended as following: Recruit quality and quantity of human resource to be deployed and Training and development for staffs who will join and who have already joined. All liable businesses registered for VAT in all sectors of the economy must be registered and it needs strong and practical monitoring and controlling system. that fall within the threshold should be identified and an action to be compliant.. Must be apply frequent audit system ,donot delay the auditing. Due to lack of auditor, the auditors must selective based on the size of the business with return of tax from these. Make consistent tax educations for taxpayers in each tax Authority to create awareness. Create ethical tax servants e.t.c All the basic challenges that mentioned must be change and improve with substantial monitoring and controlling effort. Conclusions Ethiopian Government committed to improve the tax harmony in each stage of the tax authority by allocating resources with the efforts of ERCA. The effort which applied is the introduction of tax reform in Ethiopia. The Government introduced the VAT since 2003, mainly to broaden the tax base, and to compensate for revenue loss as a result of duty reduction at customs, to reduce distortions by other indirect taxes, and to encourage trade and investment. With the challenges that already stated, the performance of tax from VAT would be increase. For the increasing of VAT collection the introduction of IT has great role. The implementation of SIGTAS increases revenue collection, Real-time Management of Non-compliers, Facilitation of Assessments and Reassessments, Prompt Calculation of Penalty and Interest, Provision of Better Service to Taxpayers, these are facilitated the collection of VAT progressively. Appreciating the role of IT in VAT administration, during FIRA decided to automate the administration of all taxes in an integrated manner. Thus, the functionalities of VAT SIGTAS were extended to embrace the other taxes and ERCA would be catch-up the system and implemented successfully. SIGTAS all taxes was tested at the Large Taxpayers Office in August 2006. Currently, all tax centers of the FIRA are using SIGTAS all taxes software. The application of SIGTAS has been instrumental in improving the efficiency and effectiveness of the tax administration. And Extensive consultation with stakeholders, comprehensive taxpayer education programmed, aggressive advertisement campaign and an intense registration drive did help the tax authority. Over all the experience of Ethiopia in automating tax administration, including VAT, shows that success in IT implementation is mainly dependent upon: aggressive implementation as per schedule, strict control over procedural issues, active action in case of peculiarities, monitoring and feedback, continuous manpower development, timely provision of hardware and supporting services, and proactive and genuine participation of every member of the tax authority.