Sample Accountable Plan

It is the policy of the company to reimburse any officer or employee for company expenses paid for by such individuals from their own personal funds on the Company’s behalf, in the pursuit of company business. It is the intent of this resolution to satisfy the Accountable Plan requirements under Internal Revenue Code Section 61(c) and the substantiation requirements under Internal Revenue Code Section 274(d). Moreover, Section 1. 2-2(c)(1) of the Income Tax Regulations provides that a reimbursement or other expense allowance arrangement for business expenses paid or incurred by an employee are paid under an accountable plan if the arrangement meets the three requirements of a business connection, substantiation, and returning amounts in excess of expenses. Therefore, all reimbursements will follow these simple guidelines: 1) All individuals seeking reimbursement shall substantiate the expense by providing proof of payment in the form of an invoice to the company prior to any r eimbursement. Accordingly, employees are required to submit detailed expense reports describing each element of an expenditure with the necessary receipts within 30 days of returning from a business trip or incurring an entertainment expense but no later than 60 days after it is paid or incurred. 2) All expenses must be determined to have a direct business connection relating to the operations of the Company, personal expenses will not be reimbursed. Personal expenses if reimbursed will be treated as W-2 wages to the employee. ) All reimbursements by the Corporation shall be made for the expended amounts, pursuant to substantiated business expenses approved from employee expense reports or the proper invoices being submitted by the individual employee seeking reimbursement. The reimbursement relating to travel and entertainment expenses requires employees to describe each expense, the business purpose it served, and, for entertainment expenses, the names and business relationship of the persons entertained in addition to the date of, place of, duration of, and participants in any business discussion that occurred directly before or after the entertainment. ) Reimbursements may be made prior to and in anticipation of the individual incurring the expense out of personal funds, however, upon incurring such expense, the individual will produce the invoice related to such expense and reimburse the company for any excess funds paid exceeding the invoice amount. In cases where the reimbursement of the excess funds is not paid back to the Company, the excess will be reported as W-2 wages pursuant to Section 1. 62-2(c)(3) of the Income Tax Regulations for that individual at the end of the accounting period.

Sharing Responsibility †Role of local and state bodies: Disaster Management Essay

‘Disaster management can be defined as the organization and management of resources and responsibilities for dealing with all humanitarian aspects of emergencies, in particular preparedness, response and recovery in order to lessen the impact of disasters. Disaster — The term ‘DISASTER’ has been taken from a French word ‘Desastre’ (French ‘des’ means bad and ‘astre’ means star) meaning bad evil star. A disaster whether natural or human induced, is an event which results in widespread human loss. It is accompanied by loss of livelihood and property causing devastating impact on socio-economical conditions. India is one of the most vulnerable developing countries to sufer from various disasters like-flood, drought, cyclone, landslide, earthquake, forestfire, volcanic erruptions, roits, terrorist attacks etc. Natural disasters- It is an event that is caused by a natural hazard and leads to human, material, economical and environmental losses. They are beyond the control of human beings. Nature provides us with all the resources, but it can be sometimes cruel also. Some examples of natural disasters are- the 2001 earthquake in Bhuj, Gujarat, the 2004 Indian Ocean Tsunami, the 2008 earthquake in China, the 2007 cyclone in Myanmar. Eg. Floods, Drought, Earthquake, Volcano, Cyclones, Landslides, Avalanches etc. Human-Induced Disasters- Man made disasters are caused by human activities such as nuclear explosion, chemical & biological weapons, industrial pollution, war, accidents etc.Some serious destructions caused by humans, which affects the human beings and the socio-economic conditions of that area. For example- the 1984 Bhopal Gas Tragedy, train derailments, serial blasts in Mumbai in 2008 (26/11) etc. Eg, Nuclear, Biological and Chemical Disasters. Disaster Management It is the discipline of dealing with and avoiding risks. In general it is the continuous process by which all individuals, groups and communities manage hazards in an effort to avoid or minimize the impact of the disasters resulting from the hazards. It is almost impossible to fully control the damage caused by the disaster, but it is possible to minimize to some extent by these ways- (1) By early warning given by MET. department through radio, TV. (2) The police control room , fire control officers , the near by RED-cross office and other rescue teams should be informed. (3) Spread awareness about disasters and tips to handle them. (4) Space technology plays a very important role in efficient mitigation of disasters. (5) Major loss of life and property can be avoided with carefull planning along with and effective warning and evacuation procedure. (6)We should cooperate with the rescue teams. It is our moral and social duty that we should help in arranging relief camps for those who have suffered. Role Of Local People In Managing Disasters- 1. Spread awareness about disasters 2. Organise mock camps in their holidays in neighbouring villages to train people to cope up with disasters 3. The basic role of students is spreading ‘AWARENESS’ of what to do during and after disasters. This would lessen the death toll, panicking, paranoid and uncontrollable people running about 4. Be a part of emergency rescue team 5. A big aspect of disaster management is preparedness 6. Students can also provide first aod which would help authorities in saving lives 7. Deforestation should be checked 8. Buildings should not be built on steep slopes and every construction should follow the Architechtural Parameters. INTRODUCTION: India has been traditionally vulnerable to natural disasters on account of its unique geo-climatic conditions. Floods, droughts, cyclones, earthquakes and landslides have been recurrent phenomena. At the global level, there has been considerable concern over natural disasters. Evenas substantial scientific and material progress is made, the loss of lives and property due to disasters has not decreased. Over the past couple of years, the Government of India has brought about a paradigm shift in the approach to disaster management. The new approach proceeds from the conviction that development cannot be sustainable unless disaster mitigation is built into the development process. This project discusses the roles that government andvarious agencies that play an important role in managing disasters. We too as citizens of India can play a major role. We can also be a volunteer and also a skilled personnel and save lives of our near and dear country men/women in any disaster scenario. At the time of disaster various agencies both government and non – government organizations playa crucial role in preparing the society. Home Guards, Civil Defense, Volunteers of national Service Scheme, NehruYuva Kendra Sangathan too play a major role at the time of crisis. This chapter tries to understand the functions and role of these agencies in disaster management, who make the society a better place to lives. http://www.annauniv.edu/nss/aboutnss.htm (impo) http://www.etu.org.za/toolbox/docs/government/disaster.html (impo) http://www.indiastudychannel.com/resources/67723-SHARING-RESPONSIBILITY-ROLE-OF-LOCAL-AND-STATE.aspx (impo) http://disaster.ifas.ufl.edu/PDFS/CHAP03/D03-07.PDF http://orissa.gov.in/e-magazine/Orissareview/jan2004/englishpdf/chapter15.pdf http://en.wikipedia.org/wiki/Declaration_of_Human_Duties_and_Responsibilities http://www.nagalandhgcd.nic.in/CD%20disaster%20mngt.html (civil defence in disaster management) http://www.nagalandhgcd.nic.in/index.html ( Nagaland Home Gaurds and Civil Defence Organisation) http://en.wikipedia.org/wiki/Home_Guard_(India)#Functions ( function of Home Guard ) http://www.un.org.in/_layouts/CMS/undmt.aspx ( UN Disaster Management Team ) http://www.psgtech.edu/ncc/02NccInfo.html (NCC – Impo) INDIAN CIVIL DEFENCE— Home Guard ( Delhi Home guard and civil defence) National Service Scheme UN DISASTER MANAGEMENT TEAM LOGO INDIAN ARMED FORCES: The Armed Forces have six main tasks; To assert the territorial integrity of India. To defend the country if attacked by a foreign nation. To send own amphibious warfare equipment to take the battle to enemy shores. To follow the Cold Start doctrine, meaning that the Indian Armed Forces are able to quickly mobilize and take offensive actions without crossing the enemy’s nuclear-use threshold. However, officially, India denies having a cold start strategy – quoting the Indian Army chief: â€Å"There is nothing called ‘Cold Start’. As part of our overall strategy we have a number of contingencies and options, depending on what the aggressor does. In the recent years, we have been improving our systems with respect to mobilization, but our basic military posture is defensive.† To support the civil community in case of disasters (e.g. flooding). To participate in United Nations peacekeeping operations in consonance with India’s commitment to the United Nations Charter. The code of conduct of the Indian military is detailed in a semi-official book called â€Å"Customs and Etiquette in the Services†, written by retired Major General Ravi Arora, which details how Indian personnel are expected to conduct themselves generally. Arora is an executive editor of the Indian Military Review. http://en.wikipedia.org/wiki/Indian_Armed_Forces#Current (Details on the above info. And pictures of president of republic of India, Headquarters of ministry of defense etc.) NCC – India It is the Indian military cadet corps with its Headquarters at New Delhi. It is open to school and college students on voluntary basis. National Cadet Corps is a Tri-Services Organization, comprising the Army, Navy and Air Force, engaged in grooming the youth of the country into disciplined and patriotic citizens. The National Cadet Corps in India is a voluntary organization which recruits cadets from high schools, colleges and Universities all over India. The Cadets are given basic military training in small arms and parades. The officers and cadets have no liability for active military service once they complete their course but are given preference over normal candidates during selections based on the achievements in the corps. NCC HISTORY – The NCC in India was formed with the National Cadet Corps Act of 1948. It was raised on 15 July 1948 The National Cadet Corps can be considered as a successor of the University Officers Training Corps (UOTC) which was established by the British in 1942. During World War II, the UOTC never came up to the expectations set by the British. This led to the idea that some better schemes should be formed, which could train more young men in a better way, even during peace times. A committee headed by Pandit H.N. Kunzru recommended a cadet organization to be established in schools and colleges at a national level. The National Cadet Corps Act was accepted by the Governor General and on 15 July 1948 the National Cadet Corps came into existence. MOTTO OF NCC Unity and Discipline (Ekta aur Anushasan) AIMS OF NCC – 1. To develop qualities of character, courage, comradeship, discipline, leadership, secular outlook, spirit of adventure and sportsmanship and the ideals of selfless service among the youth to make them useful citizen. 2. To create a human resource of organized trained and motivated youth to provide leadership in all walks of life including the Armed Forces and be always available for the service of the nation. HOW ARE DISASTERS MANAGED AT NATIONAL LEVEL? http://ndmindia.nic.in/DM-Booklet-080211.pdf (institutional mechanisms) HOW ARE DISASTERS MANAGED AT STATE LEVEL: 1. INTRODUCTION The state Disaster Management Action Plan (DMAP) has been prepared for its operationalisation by various departments and agencies of the Government of Maharashtra and other Non-Governmental Agencies expected to participate in disaster management. This plan provides for institutional arrangements, roles and responsibilities of the various agencies, interlinks in disaster management and the scope of their activities. An elaborate inventory of resources has also been formalized. The purpose of this plan is to evolve a system to  · assess the status of existing resources and facilities available with the various departments and agencies involved in disaster management in the state;  · assess their adequacies in dealing with a disaster;  · identify the requirements for institutional strengthening, technological support, upgradation of information systems and data management for improving the quality of administrative response to disasters at the state level;  · make the state DMAP an effective response mechanism as well as a policy and planning tool. The state DMAP addresses the state’s response to demands from the district administration and in extraordinary emergency situations at multi-district levels. It is associated with disasters like road accidents, major fires, earthquakes, floods, cyclones, epidemics and off-site industrial accidents. The present plan is a multi-disaster response plan for the disasters which outlines the institutional framework required for managing such situations. The state DMAP specifically focuses on the role of various governmental departments and agencies like the Emergency Operations Centre in case of any of the above mentioned disasters. This plan concentrates primarily on the response strategy.

Scientific Management was the product of 19th Century industrial Essay - 6

Scientific Management was the product of 19th Century industrial practices and has no relevance to the present day - Essay Example While this theory of management had become irrelevant within the first quarter of the 20th century, many of ideas, which were proposed by Taylor, are still being applied today. In fact, it can be said that Taylor’s ideas still have a significant influence on how management is conducted, and has affected most of the other management theories, which came after it. While there are some who would argue that this theory of management is still as relevant today as when it was first proposed, others believe that its relevance is not compatible with modern standards. Although both sides have some real pertinent points to justify their claims, one would argue that despite its being effective, the theory of scientific management has lost its relevance in the current world. The way this theory was applied in its time cannot be effectively done in the current competitive global economy. The first case that one would make against the application of this hypothesis in the modern world is th at it takes away the autonomy of workers. While some would argue that the application of this theory would increase production, they do not consider the fact that, in the modern market, the availability of products in the market is not the only thing that determines whether consumers by them or not (Jeacle 2004, p.1162). In the highly competitive economy that exists today, it would be disastrous to take away the autonomy of workers because this would decrease innovation. Innovation is one of the most fundamental aspects in the modern world because it gives an organization an advantage over its competitors. Companies today are highly dependent on the creation of new and efficient products to put in the market so that they can keep their competition at bay. These companies try to outdo each other every day by coming up with products which once they enter the market, make similar products made in the past irrelevant. The ability of these companies to create new products frequently is b ecause they give their employees the autonomy to come up with ideas, which help in the development of these new products. If the theory of scientific management were applied in such situations, then competitiveness in the market would be stifled. Instead, the same variety of products would flood the market, and this would negate any need to create good quality products. Moreover, employees in companies would not be motivated to come up with ideas, which would be beneficial to their employer. These employees would only do work for the sake of attaining an income and would not be motivated to do better. Those who support the theory of scientific management would argue that it is the best because it allows for the simplification of jobs. It enables even those who are unskilled to perform tasks, which they were not trained for (Lincoln 200, p.515). While this argument is true, one would counter it by stating that the simplification of jobs is not always the best way to undertake it. Thi s is because, in the current era of enormous technological advancement, it is necessary for individuals to specialize in the use of the different technologies that are available. If unskilled workers are employed to work in environments where there is need handle delicate machinery, for example, the likelihood of accidents and damage to the machinery-taking place would be exceptionally high. The time where people

Comparative analysis Essay Example | Topics and Well Written Essays - 1000 words

Comparative analysis - Essay Example Roger Scruton (2010) on the other hand looks at the issue of the modern education from another perceptive. He also agrees that that there is a problem with the modern education and that there needs to be a way to deal with these issues. To make his point, he introduces his text by reviewing a book written some century years ago by a catholic scholar. The book is titled The Idea of a University authored by Cardinal John Henry Newman who was a great scholar during the 19th century (Scruton, 2010). Scruton outlines how Newman describes the ideal university. He points out that Newman painted a picture of a university not just as a place to gain knowledge, but a place to shape and guide a man’s discipline. Roger Scruton argues that this is almost no longer the case. These two authors tackle the issue from two different angles. For instance, Ribinson looks the issue from a creativity point of view and argues that there is a need for modern schools to create an environment that helps students to be creative. This problem has been looked at by a number f people. Scruton on the other hand looks at the issue of modern education mostly from an economic point of view. In his article, he looks at the kind of decision that most parents, especially those who are economically restrained, make before deciding to take their teenage child to university. Roger Scruton’s argument is based on the fact that education has become very expensive and the courses that the university today offers some programs that may not seem to improve much on the student. He contradicts Newman’s ideal view of a university. To describe how Newman’s idea of a university cannot be achieved today, he gives an example of how a father may feel after sending his daug hter to university only for the daughter to graduate with a course in women’s studies (which he

Gay and Lesbian Marriage Essay Example | Topics and Well Written Essays - 2000 words

Gay and Lesbian Marriage - Essay Example This is clearly a situation where, while actions are happening on the micro level of society, the response is being created by the macro level of society. Gidden's Theory of Structuration looks in detail at how all levels of society interact and help to create the responses of the other levels. Gidden's suggests that no social structure is permanent; rather it is built upon the actions of those who reside inside of it. While society can not be explained from the macro level, it can also not be explained without it. By reviewing the concept of gay/lesbian marriage from through Gidden's theory, a clearer view of society emerges. Gidden's argues that there is a duality to social structure. While it is created by those who live in it, they are also bound to follow its' rules (Fuchs 1). While it is clearly ever changing, there are also certain areas which remain static, based upon the culture that is being reviewed. Gay/lesbian marriage is an issue that is currently affecting all cultures, causing slow changes to the status quo. In European nations, gay marriage is slowly gaining in acceptance. However, it still meets with strong disapproval in the United States. A key difference between the two societies is the religious factor. While most European countries claim Christianity as their religion, there is also a certain lax feature about religion. It is accepted that a person may or may not be religious, and that therefore not all people should be bound by religious ideals. At the same time, the United States claims

School Uniforms Research Paper Example | Topics and Well Written Essays - 1250 words

School Uniforms - Research Paper Example They are of the view that uniforms can prevent the intrusion of external antisocial elements in school campuses. Proponents also argue that uniforms can prevent discrimination and can develop a sense of equality among students. At the same time, critiques argue that unified dress code is the prevention of natural right. They believe that the basic right of self expression is denied when uniforms implemented strictly in school campuses. The mental development of the children will be negatively affected if they denied the opportunity for self expression. This paper analyses the pros and cons of implementing uniforms in schools. School uniforms can provide safety and security to the students. The 'safety' argument is that â€Å"school uniforms make it more difficult for unwelcome outsiders to infiltrate the school grounds† (Those disgusting School Uniforms). In most of the school violence cases, the intrusion of outsiders plays a major role. Antisocial elements always try to intr ude into the schools in order to exploit the school children for different purposes. School uniform prevents the intruders from entering the school campuses as the authorities can easily identify them when some problem occurs in the school campus. Thus the chances of crimes can be considerably reduced if school uniforms implemented strictly in school campuses. ... Those who bring expensive dresses may show higher ego complexes whereas those who bring cheaper dresses may feel ashamed. Thus the development of self esteem may become different among school children if they allowed bringing their own dresses rather than uniforms. Moreover, the attention of the students may shift from what they hear in the class to what they see in the class if school uniforms are not there. Absence of uniforms in schools can create family and social problems also. Seeing expensive dresses of fellow students will encourage poor students to persuade their poor parents to purchase such expensive items for them which may create lot of family and social problems. If the parents fail to purchase expensive dresses for their children, the children may create lot of problems inside the family and in the society. Moreover, the jealousy about the expensive dresses of another student may result in the development of conflicts among students. It is quite possible that segregati on occurs inside a class with respect to rich and poor students, if the school uniforms were implemented. School uniforms also ease the financial burdens on parents, who otherwise are forced to spend hundreds of dollars outfitting their children in the latest designer clothes. Uniforms also add to security since it is harder to conceal weapons while wearing a uniform and school administrators can easily detect non-students. These factors create a safer, more open learning environment (Knowles) â€Å"The school uniform is the single-most visible element of any school. Students in school uniform are in fact walking advertisements for a school, giving an impression of the school for good or for bad throughout an entire town or city† (School Uniform). School

Gendered Movements of the 1960's Essay Example | Topics and Well Written Essays - 500 words

Gendered Movements of the 1960's - Essay Example is contrary to the past whereby most of them postponed marriages or relationships fearing extra responsibilities that remerged with being sexually active (Golson & Carlisle 170). Therefore, â€Å"The Pill’s† approval gave them liberty meant to plan how they needed their lives. This is especially to those who felt they could adequately handle both education as well as have families, because the latter would not weigh them down, hence prompting women compromise their dreams (Golson & Carlisle 170). Women’s realization that they were capable of reaching high heights in their lives prompted them to embark on guest to have equal elevation in the society, hence the â€Å"The Feminine Mystique† emergence (Kranson, Kohn & Diner 237). This was a publication chronicling numerous predicaments and injustices experienced by the female gender especially in the past that were still evident during the mid 20Th Period despite regimes claiming to believe in gender equality (Kranson, Kohn & Diner 237). Hence, questioning regimes whether motherhood and housework roles were still gratifying goals for the female gender owing to the then prevailing gender based segregation (Golson & Carlisle 159). In her book, Betty Friedan purpose entailed awakening of the female gender besides challenging the then and coming regimes about their perception concerning women’s position (Kranson, Kohn & Diner 230). The author contended what the women experienced during the mid 20Th period was in comparable and lacked name to expound it, hence her book acted as the â€Å"start of all† (Kranson, Kohn & Diner 237). The â€Å"Start of all† encompassed instilling the necessary momentum meant for the women to agitate for their privileges and equal their male counterparts. Therefore, this yielded to the enactment of numerous and key gender related acts, for instance, Civil Rights Act Title VII (Wolbrecht 152). The 1964 Civil Rights Act Title VII interpretation and amendment encompassed shunning segregation

Construction Proposal Coursework Example | Topics and Well Written Essays - 10000 words

Construction Proposal - Coursework Example It is a formal, written document that describes the context and scope of an organization's marketing effort to achieve defined goals or objectives within a specific future time period. Before making a marketing plan, Parish Council will have to make a market plan questionnaire by which they will be able to know about their own position or capability to do the project. While Parish Council searching for information on a topic, it is important to understand the value of both primary and secondary sources to do the work accordingly. The PEST analysis has proven to be a flexible and easy to understand tool in the context of strategic planning or marketing planning as well. PEST Analysis can be used here which stands for political, economical, socio-cultural, and technological factors. The aim of any SWOT analysis is to identify the key internal and external factors that are important to achieve the objective of an organization. It implies any organization's strengths, weaknesses, opportu nities, and threats. The mix of five 'P' implies Price, Product, Place, Promotion and People in our marketing recipe. Marketing plan implementation is the "how" component of marketing strategy. It is also known as operations plan. Components that are important in implementation include: Marketing structure, Marketing strategy, Leadership, Human resources, Organizational resources, and Organizational systems. Parish Council may have to face some challenges to implement the plan. After evaluating their business planning, it can be said that the business plan was good enough to build up a BMX Track. In spite of having few inconsistencies or problems, this plan may bring success for Parish Council if it would be implemented accordingly. Task 2: During 1980 in Chile the pioneer of BMX development was Mr. VINCENZO CASCINO. He started getting organized in 1980 and founded the C.B.X. - Comision Nacional de Bicicross. The center of development was Las Condes, inside Santiago de Chile. Ending 1980 there were about 350-license. A group of enthusiasts was in the progress of starting a club in the city of Apeldoorn in Holland. Becoming a section of the already bicycle club, they planned a track to be built inside a velodrome! January 21st. Promotional meeting in Beek & Donk (Holland), final result was that on January 28th a club was formed officially. The city of Beek & Donk already had promised building a new track to be ready sometime April 1980. Paul & Bart de Jong from elders were one of the first members of this clubs and their father became the club's secretary. The number of BMX brands extended during this year of ending 1980: NBL / NBA - USA St. Fietscross Nederland - Holland UK Bicycle Motocross Association - Great Britain Federation Francaise de Bicrossing - France Federation of Belgium Bicrossing - Belgium Japan BMX Association - Japan1 Ingatestone is a village in Essex, England. It has a population of 3400 people. To the immediate north lies the village of Fryerning, and the two form the civil parish of Ingatestone and Fryerning. Ingatestone and Fryerning Parish Council were formed in 1895, following the passing of the Local Government Act in

Rights of the Child and the Childcare Essay Example | Topics and Well Written Essays - 1000 words

Rights of the Child and the Childcare - Essay Example Being young human beings, children cannot and are not allowed to acquire certain rights that adult humans enjoy. Due to their premature and underdeveloped intellectual, emotional, social, and spiritual faculties, they are not permitted by laws to vote, to marry, to engage in sex, etc. that only fully developed humans are able to responsibly do. It is because of children's limited power that critics question the capacity of children to have rights. Advocates of the will and interest theory of rights argue that a right is protected choices that only those who are capable of exercising can enjoy (Archard). But, in response to will theorists, it is also due to children's limited power that spurred the need to give them a set of special set of rights distinguished from adults. The Universal Declaration of Human Rights proclaims that 'childhood is entitled to special care and assistance (Article 25).' This has entitled them to enjoy a new set of rights that the government of UN member countries should uphold and protect. This is what the United Nations Convention on the Rights of the Child contains. One of the primary violations of children's rights is child abuse. ... Children suffering from these may experience serious negative effects that would largely impair the growth of an abused child. Low self-esteem, depression and anxiety, injury, criminal and anti-social behavior, delinquency, or even death could from these. Protecting children from impaired development of their faculties provides them the need for a different set of rights that adults should respect.  

Ethics of Starbucks Corporation Essay Example for Free

Ethics of Starbucks Corporation Essay Starbucks Corporation is the international coffee and the largest coffeehouse in the world based in seattle, Washington. The company has expanded rapidly with over 16,858 stores in 50 countries, including 11,000 in the united states, over 1000 in Canada and over 700 in uk. Starbucks don’t sell only coffee but there are variety in the consumer products that they offer such as hot and cold sandwiches and Panini, pastries ,snacks and other hot and cold drinks. The company’s products are seasonal or specific to the locality of the store. Starbucks also has an entertainment division and hear music brand, the company also markets books, music and films. Starbucks brand ice-creams and coffee are also offered at grocery stores. The Mission statement of Starbucks is to † inspire and nurture the human spirit – one person, one cup and one neighborhood at a time†. Starbucks believe that conducting business ethically and striving to do the right thing are vital to the success of the company. However, Starbucks corporation have been a target of protests and vandalism in the previous years on issues related to sustainability. But Starbucks have always been socially responsible and made it a priority to the development of new ways of addressing diverse impacts of business in society. Like every corporation, Starbucks has its own Standard of Business Conduct which facilitates legal compliance and ethics training; investigates sensitive issues such as potential conflicts of interest; and provides additional channels for partners to voice concerns. Partners are encouraged to report all types of issues or concerns to the program through their choice of the offered communication channel. The key goal and the important aspect of Business ethics is Sustainability. Sustainability is emerged from the environmental perspective because of the effective management of physical resources that are conserved for the future. But the concept of sustainability is not only broadened to include environment but also economic and social consideration. Starbucks have made its priorities in addressing ethical issues related to the environment through formal and public relations. Starbucks is committed to a role of environmental leadership in all facets of our business. This is done by understanding the environmental issues, developing innovative and flexible solutions to bring about change, attempt to buy, sell and use environmental friendly products, instilling environmental responsibility as a corporate value, measuring and monitoring our progress for each project. However, The Three components of Sustainability actually represent in terms of goals for business ethics. a) the environmental perspectives for Starbucks Corporation In 1999, Starbucks started† grounds for coffee† where they would give away the grounds to anyone for composting. They also reduced the size of their paper napkins and garbage bags to reduce wastage and lightening their solid waste to 816.5 metric tons. In response to the excessive water consumption ,Starbucks have replaced pitcher and dipper wells with push button faucets for rinsing utensils. Starbucks are trying ways to make recycling services available for its plastic cups as the services are very limited. By 2015 it is will make these services available in every store across the country. Previously, there were issues that plastic cups were non-recyclable because of the plastic coating that prevents the cup from leaking also prevents it from being recycled so they changed the material from prolypropylene (PP) to polyethylene teraphthale (PETE) which can be recycled. Starbucks is now considering the use of biodegradable material instead of plastics to line the cups. Starbucks gives 10 cents discounts to its customers for using its own mug and it now uses corrugated cup sleeves made up of 60% post consumer recycled fiber. As a Corporate Citizen, Starbucks have taken the ethical responsibility by conserving energy and increasing efficiency to reduce contribution to climate change. Purchasing of renewable resources to avoid impact on the climate yt and investing in new lighting and improving the efficiency of HVAC (heating, ventilation and cooling systems) and other equipments. Starbucks also has build greener stores which include a mix of design elements such as using recycled floor tiles, improve light efficiency, installing low flow valves throughout the stores, using paints with lower amount of volatile organic chemicals. b) the economic perspective for starbucks corporation A broader concept of economic sustainability would include the company’s attitude towards and impacts upon economic framework. Starbucks Corporation responsibly grows coffee and launching its Fair Trade Coffee has undeniably made a significant contribution to their family farmers through rapidly growing FTC coffee volume. Starbucks has established support centers for the farmers in Rwanda and Costa Rica to provide them with necessary resources and expertise to help lower the cost of production, reduce fungus infections, improve coffee quality and increase the production of premium coffee. During the growing and harvest cycles, many farmers find it difficult to cover the expenses prompting them to sell their crops for less to the local buyers. To avoid such situation, starbucks provides funding to the organization that make loans to the coffee growers which will sell their crops at the best time to get the right price. It will also help the farmers to invest in the farms and make capital improvements. Starbucks coffee and cocoa buying is designed to long-term supply of high-quality, ethically sourced cocoa and coffee while contributing positively to the environment and to cocoa-farming communities. Starbucks argues that it pays above market prices for all of its coffee. According to the company, in 2004 it paid on average $1.42 per pound ($2.64 kg) for high-quality coffee beans. This is in comparison to commodity prices which were as low as $0.50–$0.60 in 2003–04. c) the social perspective for Starbucks corporation The key issue in social perspective on sustainability is that of social justice. Starbucks Corporation is involved in communities’ services bringing people together, inspiring change and making a difference in people’s lives. Engaging young people to identify and address the needs of their community. Young people also receive advocacy ,training, financial help and other resources for their efforts. This is done by providing monetary aid and establishing relationship with International Youth foundation and Youth Venture. Starbucks is also involved in combating HIV/Aids to coffee growing community in Africa. Starbucks began selling RED goods in November 2008, enabling the supply of AIDS medicine for 3800 people for a year. The Starbucks Foundation has served the society for many years providing access to clean waters to the developing countries from its brand water bottled ETHOS, fostering education in china, rebuilding the Gulf coast. Although these goals and targets are identified by the UN are essentially the responsibility of the government to achieve, some of them have direct significance for business. Finally we have identified sustainability as a crucial concept that helps to determine the goals and objectives of the business activities from ethical point of view.

Examining Google Electronic Medical Records Information Technology Essay

Examining Google Electronic Medical Records Information Technology Essay A1) Google electronic medical records are a concept based on how the patients can store their medical records electronically (Plunkett, 2008). All over the world, there are many patients who visit to hospitals when they are ill. It is necessary for them to maintain their medical records. So, if we count each patients visit to the hospital for a year, it would be a big number. In such case, is difficult for the patient to maintain all medical records. So, Google has come up with a new task with all new features that help the patients to maintain their medical records. Google has given a name to this task as Google Health. This Google Health means current medical record storage system. Googles medical record system provides a feature where the patients can enter their medical records. These medical records are stored in a very secure place known as repository. The repository is provided with the best security, where it can be accessed only by the health care providers. Doctors are invi ted to give their advices and send relevant information to the medical records entered by the patients. This system is developed with many features. The features include health profiles for medication, reminder messages for prescription refills, reminder messages for the doctor visits, directories for doctors. The features also include the services for patients to enter their medical records, get advices from the doctors and personal health advices. The main purpose for developing this medical system is to make patients records easily accessible, more complete to streamline recordkeeping (Laudon, Laudon, C., 2008). 2. What are the problems with Americas current medical recordkeeping system? How would electronic medical records alleviate these problems? A2) American current medical recordkeeping system has following problems It is difficult to maintain paper based medical record by patients, as they frequently visit to the hospital. The current record system is difficult to access. The process of accessing the records is time consuming for both patients and doctors. In certain medical emergencies, time is the most critical factor. In such situations, access to the records becomes difficult. There are security issues related to storage and retrieval of the medical records. As the medical records are highly confidential, any theft or unauthorized access to it can create ethical and legal issues. The medical records entered by the patients should be provided with the appropriate security or else the information can be tracked by the internet thefts. So, it is always important to provide security to the data or the medical record of the patients being stored online. Other problem, with the current system is that the medical records are not accessed from multiple locations. If the patient needs to get transfe rred to a hospital across cities, then he needs to carry his medical records. The solution to this problem, as explained in next paragraph, is to switch to electronic. Following features of Electronic medical records will alleviate these problems Google has developed a system called Google Health, which is designed with a purpose of storing the medical records. The main purpose for developing this system is to make patients medical records easily accessible. The system is developed with the best features that enable the patients to easily enter their medical records. This system is developed to benefit patients in storing their medical records. Google is one of the best companies with a dedicated mission to bring up online innovations. The mission is to organise the worlds information and make it universally accessible and useful. This means, the information that is being collected from all over the world should be made accessible and useful. The best way is to switch to electronic health records, which means storing all patients medical records electronically (Carter, 2008). This conversion to electronic health records stands to provide much needed organization and efficiency to the healthcare industry, which is the single l argest segment of Americas Gross Domestic Product. After the discussions between the individuals and the privacy advocates, they made this electronic medical health records to be stored in such a way that decreases the likelihood of privacy invasion (Laudon, Laudon, C., 2008). 3. What management, organization, and technology factors are most critical to the creation and development of electronic medical records? A3) Developing the electronic medical records is not necessary but the most important thing is to maintain the medical records. The health care system is developed with the best features where in patients can enter his or hers medical information (Willis, 2008). There are some factors to which the management is responsible. The management is purely responsible for maintaining each medical record entered by each patient. The management looks after the security provided for the information. The managements work is to look how the records are being handled by the servers. Also, the privacy along with the security, the electronic records stored online is referred by many users in many different fields according to their requirement. Apart from this, the management must also manage their employees payments. The employees are the people who work to accomplish companys tasks. There are some factors to which the organization is responsible. The medical records entered by patients are stored in the databases which are managed by different organizations. These organizations must organise the databases in such a way that the medical records should be stored safely and permanently. These medical records are used by the patients for future retrievals. The organization is also responsible for updating the medical records of the patients and makes them accessible to the users without any trouble. They should also be able to manage, the operations performed by the users. Also, there are some more factors in which the technology can play a major role. The technology that is used and implemented should enhance security of the medical records rather than making the patients worried about their information. The technology that is used should be able to store the data or information to the database without missing any data and also retrieve the required data where and when required (Laudon, Laudon, C., 2008). 4. What are the pros and cons of electronic patient records? Do you think the concerns over digitizing our medical records are valid? Why or why not? A4). Following are the few pros to the electronic patient records: It is easier to create, store and retrieve the information. As all records are stored in single database managed by a single service provider, the expertise can develop at the providers end. The information on electronic patient records can be accessed from anywhere across the world. When storing the medical records of the patients online, concerned databases allow some users to view the records and find solution to their medical problems. Even the doctors can view the advices given by other specialist doctors and can learn more about the medication. As all the medical records are stored electronically, the users can make changes to their records and retrieve the required records from any system just by making use of the internet. Following are the few Cons to the electronic patient records: The primary issue with electronic medical records is the data theft or ensuring that the security of the records is not compromised. The medical record can be either paper based or maintained electronically. In both the cases, the medical records need security. The security to printed records is a traditional and proven process while the security process for the electronic records has not been established so far. The security is provided to the medical records stored electronically by using some best technologies. At some point, these technologies provide limited security to the medical records. There have been many cases in the recent past when the personal data of the user was compromised with. As there is only one single service provider of online medical records, it can also mean a single point of failure. If such a system has to be established, it needs to be done with multiple players. Are concerns over digitizing medical records valid? Why or why not? Digitizing means storing or safeguarding the medical records online electronically by using some types of electronic gadgets. The concept of digitizing is to make the medical records accessible anywhere from the world any time. This concept is beneficial for the users as they can view their records where and when necessary. Sometimes, it may not be good to use this concept, if the security for the medical records is not good as this may lead to the track the medical records of many patients (Laudon, Laudon, C., 2008). If any kind of emergency medical problem arises during the access to the medical records then it can become a critical issue as it means that someones life is at stake (Baren, 2007). 5. Should people entrust Google with their electronic medical records? Why or why not? A5) Google has developed amazing task where it organises all the medical information of the people and make them available to the users when it is necessary. The Google has named the task as Google Healthcare. By the name itself anyone can guess what the concept is all about. We can entrust Google with their electronic medical records as it benefits the users or the patients in many different ways. With this system the patients can enter their medical records, make changes to the records, and retrieve the medical records when necessary. The patients can retrieve and access the medical record from anywhere in the world. This is because of digitizing. Digitizing means the medical records that are entered by the patients are stored electronically. The medical records stored in this way need a very high security as they are chances for the medical records to be viewed by any other users. So, for this sake it is always necessary to provide high and best security for the medical records be ing stored electronically. Google has provided this security facility. Sometimes we may not entrust on Google with its electronic medical records. This is because the security reason. As the medical records entered online are stored in databases these require high security. These databases are managed by different organizations. The databases used should be enough reliable to store the entered medical records, make changes to the medical records and retrieve the medical records when required by the patients. If the database is unable to update the medical records entered by the patients, it may cause a problem when the patient tries to retrieve that medical record (Laudon, Laudon, C., 2008). The concept of digitizing medical records are valid only when the security provided for the medical records is at the highest range when compared to other security features and must be checked by the organizations at times (Tanner, 2007). 6. If you were in charge of designing an electronic medical recordkeeping system, what are some features you would include? What are features you would avoid? A6) Concept of maintain medical records is useful to the users. It is a concept developed by the one of the greatest and biggest companies Google. This concept of Google is mainly about helping users in storing their medical records safely and provides access to their medical records when required by them. It provides the users to enter their medical records which can be accessed by the doctors and give relevant advices to the patients. There are some problems with this concept that were faced by the users. So, as a solution to these problems was to switch to electronic. This means that all the records are maintained electronically where each user is provided with unique username and passwords. If, I am required to design an electronic medical record keeping system, I would include all the required necessary features that will benefit the users of this system. I would also like used technologies which provide the best and high security for the medical records entered by the patients (Grady, 2007). I would provide different features like providing access to the medical records for the patients, organise each health department separately. I would maintain each patients records separately in a well organised manner, provide access to the information when required by different departments. Provide with best database that can store, change and retrieve the medical records entered by the patients. Organise all diseases and allergies according to the type which helps the patients to find the required information for which they are looking for. Provide with a search text for finding the exact solution, provide with lists of doctors of different department their timings of availability. And also provide a text box named as queries where the patients can query and seek for the advices, immediate response and advices to the patients. The things which I would like to avoid are less access speed which consumes patients time, bad or very poor security. Also, would avoid acce ss to medical records by unauthorised users, would avoid databases which are not reliable. Also, avoid limited access to the medical records, would avoid late responses to the queries or advices put by the patients (Laudon, Laudon, C., 2008).

Essay --

Hunter Reagan Mrs. Paschall Honors English IV 30 October 2013 The Good Guy Rules In the work The Road by Cormac McCarthy a father and son struggle to survive in a post-apocalyptic world with evil surrounding them. They always refer to themselves as, â€Å"The good guys,† (McCarthy 66) and try to not become evil. They see things like cannibalism as evil, and would rather go hungry than succumb to this evil. The father constantly tries to keep the child’s eyes away from the gruesome scenes that characterize this environment. When thinking of themselves as the good guys they keep from doing any wrong. Erik J. Wielenberg puts it best when he lists the rules of the good guys. He lists them as follows: "1. Don’t eat people. 2. Don’t steal. 3. Don’t lie. 4. Keep your promises. 5. Help others. 6. Never give up." (Wielenberg 4). All of these rules also have Biblical implications behind them. These rules are taught by the father to his son. Although the father does not always follow them. The father has a hard time following rule five, "Help others." The Biblical reasoning for this rule is, "And as ye would that men should do to you, do ye also to them likewise" (King James Version, Luke 6.31). The child continuously wishes to help all people that don’t seem to be bad guys. At one point the man and his son find a man that was struck by lightning the child questions, â€Å"Cant we help him? Papa?† (McCarthy 25). The father doesn’t want to give him any help. This conflict is exemplified when the child and father run into a man named "Ely." The man seems weary of the man as shown when it is said, "He looked up the road and down. If this is an ambush he goes first, he said." (McCarthy 83). The child follows the rules better than the man as shown whe... ...s son live by seven rules that make them the good guys. They do what they have to do to survive, without compromising their morals. They are the epitome of a light shining in the darkness. The conflict of the father and son’s polar opposite personalities is exemplified when looking at how they feel about the rules. The child has ease with following every rule but number six, whereas the father has trouble with every rule but number six. This shows that maybe the characters complete each other. This also shows that maybe the son is better cut out for living in this kind of world than his father is. That fact shows that the father taught the child correctly. â€Æ' Works Sited "Bible Gateway." BibleGateway.com: A Searchable Online Bible in over 100 Versions and 50 Languages. N.p., n.d. Web. 14 Nov. 2013. McCarthy, Cormac. The road. New York: Alfred A. Knopf, 2006. Print. Essay -- Hunter Reagan Mrs. Paschall Honors English IV 30 October 2013 The Good Guy Rules In the work The Road by Cormac McCarthy a father and son struggle to survive in a post-apocalyptic world with evil surrounding them. They always refer to themselves as, â€Å"The good guys,† (McCarthy 66) and try to not become evil. They see things like cannibalism as evil, and would rather go hungry than succumb to this evil. The father constantly tries to keep the child’s eyes away from the gruesome scenes that characterize this environment. When thinking of themselves as the good guys they keep from doing any wrong. Erik J. Wielenberg puts it best when he lists the rules of the good guys. He lists them as follows: "1. Don’t eat people. 2. Don’t steal. 3. Don’t lie. 4. Keep your promises. 5. Help others. 6. Never give up." (Wielenberg 4). All of these rules also have Biblical implications behind them. These rules are taught by the father to his son. Although the father does not always follow them. The father has a hard time following rule five, "Help others." The Biblical reasoning for this rule is, "And as ye would that men should do to you, do ye also to them likewise" (King James Version, Luke 6.31). The child continuously wishes to help all people that don’t seem to be bad guys. At one point the man and his son find a man that was struck by lightning the child questions, â€Å"Cant we help him? Papa?† (McCarthy 25). The father doesn’t want to give him any help. This conflict is exemplified when the child and father run into a man named "Ely." The man seems weary of the man as shown when it is said, "He looked up the road and down. If this is an ambush he goes first, he said." (McCarthy 83). The child follows the rules better than the man as shown whe... ...s son live by seven rules that make them the good guys. They do what they have to do to survive, without compromising their morals. They are the epitome of a light shining in the darkness. The conflict of the father and son’s polar opposite personalities is exemplified when looking at how they feel about the rules. The child has ease with following every rule but number six, whereas the father has trouble with every rule but number six. This shows that maybe the characters complete each other. This also shows that maybe the son is better cut out for living in this kind of world than his father is. That fact shows that the father taught the child correctly. â€Æ' Works Sited "Bible Gateway." BibleGateway.com: A Searchable Online Bible in over 100 Versions and 50 Languages. N.p., n.d. Web. 14 Nov. 2013. McCarthy, Cormac. The road. New York: Alfred A. Knopf, 2006. Print.

Why Young Individuals Commit Crimes? Essay -- juvenile delinquency, juv

Firstly, what does it mean when someone uses the term juvenile delinquency? Juvenile delinquency can also be referred to as juvenile offending is when a young person under the age eighteen who in which has repeatedly committed a crime or offense. In the United States and other countries, juvenile crime is one of the most serious problems. The reason why juveniles commit crimes is sort of complicated and difficult to explain. There have been several disparate theories to better help with understanding juvenile delinquency. All of these theories are categorized and are placed under three different groups: biological, psychological, and sociological theories. Biological theories all are based on the concept that people are prearranged to commit crimes. An Italian criminologist, Cesare Lombroso created Positive Theory or Positivism which is the major biological theory. The positive theory stated that people are born criminals and are not made. The positive theory also explained criminal behavior by centering on the biological and psychological factors. Cesare used the corpse of criminals who were executed to compare physical features to determine were criminals different from non-criminals. His conclusion was that criminals shared facial features. Sheldon a criminalist idea was that people behaved differently because of the different body types. He believed that a physically fit human was more likely to commit a crime than an out of shape or over weight human. XYY theory is another biological theory that has come into consideration. The XYY theory disputes that an abnormal chromosome are found in violent male criminals. This theory states that this abnormality in individuals is associated with criminal activity and aggressivene... ...w up committing crimes. (McDavid and McCandless, 1962) Works Cited "Cesare Lombroso". Encyclopedia Britannica. Encyclopedia Britannica Online. Encyclopedia Britannica Inc., 2014. Web. 10 Mar. 2014 . Boyd R. McCandles, John McDavid. â€Å"Psychological Theory, Research, and Juvenile Delinquency.† The Journal of Criminal and Police Science 54.1 (1962):1-14. JSTOR. Web. 9 Mar 2014. Champion, D.J. (2004). The Juvenile Justice System: Delinquency, Processing, and the Law. 4th Ed. Upper Saddle River, NJ: Pearson Prentice Hall Inc. Ellwood, Charles A. "Lombroso's Theory of Crime." Journal of the American Institute of Criminal Law and 2.5 (1912): 716-723. JSTOR. Web. 9 Mar 2014. Siegel, Larry J , and Brandon C Welsh. Juvenile Delinquency, Theory, Practice, And Law. Wadsworth Pub Co, print.

American History :: essays research papers fc

â€Å"The very purpose of a Bill of Rights was to withdraw certain subjects from the vicissitudes of political controversy, to place them beyond the reach of majorities and officials and to establish them as legal principles to be applied by the courts. One’s right to life, liberty, and property, to free speech, a free press, freedom of worship and assembly, and other fundamental rights may not be submitted to vote; they depend on the outcome of no elections.† — Supreme Court Justice Robert Jackson The First Amendment of the United States Constitution protects the right to freedom of religion and freedom of expression from government interference into public affairs. Freedom of expression consists of the rights to freedom of speech, press, assembly and to petition the government for a redress of grievances, and the implied rights of association and belief. The Court has interpreted the First Amendment to apply to the entire federal government even though it’s only supposed to be applied to the Congress. The First Amendment was written because at America's beginning, citizens ordered to have a guarantee of their basic freedoms. Without the First Amendment, religious minorities could be persecuted, the government might well establish a national religion, protesters could be silenced, the press could not criticize government, and citizens couldn’t assemble for social change. Most people believe in the right to free speech, but debate whether it should cover flag-burning, hard-core rap and heavy-metal lyrics, tobacco advertising, hate speech, pornography, nude dancing, solicitation and various forms of symbolic speech; though many would agree to limiting some forms of free expression. A Phrase that is often used to describe expression that is combined with elements of conduct is â€Å"Symbolic Expression†. The Supreme Court has dealt with a series of cases and has made it clear that symbolic expression or expressive conduct may be protected by the First Amendment. There have been a plethora of cases on this issue and they have been extremely controversial. One remarkable one was Texas vs. Johnson in 1984 during a Republican National Convention; it was about a man who expressed his displeasure with the United States by burning an American Flag. This action of his took Gregory Johnson to court and the court came to a conclusion that burning the flag was â€Å"speech† and again determined that Johnson was only trying to send out a message through his perspective by the burning the flag.

General Certificate of Education Ordinary Level

READ THESE INSTRUCTIONS FIRST If you have been given an Answer Booklet, follow the instructions on the front cover of the Booklet. Write your Centre number, candidate number and name on all the work you hand in. Write in dark blue or black pen. Do not use staples, paper clips, highlighters, glue or correction fluid. NB: Remember that Section 1 and Section 2 of this paper are worth the same number of marks, so you should divide your time carefully between them. Answer both Section 1 and Section 2. At the end of the examination, fasten all your work securely together.This document consists of 3 printed pages and 1 blank page. DC (CW) 45353/2  © UCLES 2012 [Turn over 2 Section 1: Directed Writing You are advised to write between 200 and 300 words. Total marks for this part: 30. Task Your best friend, who is a popular member of your class and the captain of the sports club, is leaving your school to move overseas. On your friend’s last day at school you have been asked by your t eacher, Mr. Johnson, to make a speech to your classmates wishing your friend goodbye and good luck.Write your speech. You must include the following: †¢ †¢ †¢ the name of your riend and where your friend is going why your friend is moving what you and your classmates will miss about your friend. Cover all three points above in detail. You should make sure your speech is friendly and contains wishes for a successful future. Start your speech, ‘Mr. Johnson and friends†¦Ã¢â‚¬â„¢  © UCLES 2012 1123/11/M/J/12 3 Section 2: Creative Writing Begin your answer on a fresh page. Write on one of the following topics. At the head of your essay put the number of the topic you have chosen. You are advised to write between 350 and 500 words.Total marks for this part: 30. 1 Describe some of the different members of the crowd present at an entertainment event. (Remember that you are describing the people and not telling the story of the event. ) 2 ‘Young people shoul d obey their elders without question. ’ What is your view? 3 Write a story which includes the sentence: ‘You want me to lead the group but I don’t think I have the right qualities. ’ 4 Promises. 5 Write about an occasion when a group of neighbours turned against a local official.  © UCLES 2012 1123/11/M/J/12 4 BLANK PAGEPermission to reproduce items where third-party owned material protected by copyright is included has been sought and cleared where possible. Every reasonable effort has been made by the publisher (UCLES) to trace copyright holders, but if any items requiring clearance have unwittingly been included, the publisher will be pleased to make amends at the earliest possible opportunity. University of Cambridge International Examinations is part of the Cambridge Assessment Group. Cambridge Assessment is the brand name of University of Cambridge Local Examinations Syndicate (UCLES), which is itself a department of the University of Cambridge.

Why Do People Use Drugs?

PSY215: DRUGS AND DEPENDENCY ESSAY ONE WHY DO PEOPLE USE DRUGS? LACHLAN SLOAN 30790798 Throughout history, people have used different kinds of drugs to alter the way they feel or experience consciousness. Ritualistic use of drugs has been commonly practiced by various cultures such as the mushroom induced trance state utilised by Native American Indians to commune with the Great Spirit. Pacific Islanders drink Kava as a means of connecting with the supernatural, healing illness and welcoming guests to the community.Whilst Indians referred to being consciously high as the state of ‘Shiva’ and associated this process with the worship of one of their prime deities, Shiva. Over time the ritualistic use of drugs has integrated as a part of modern society which can be observed in celebrations such as weddings and birthdays where alcohol is commonly consumed. As there is such a vast range of drugs and influences available with many established uses and categorisations the proce ss of determining why people use drugs becomes intricate very rapidly.Norman E Zinberg developed a theory on drug use which is a widely accepted public health model. The basis of this theory argues that it is not possible to understand drug use, the effects or the outcomes of the drug experience unless you take into account the interrelationship of factors between: the drug, the environment and the individual (Zinberg, 1986). For the purpose of this analysis various aspects of influence have been categorised based on Zinberg’s theory to coherently convey why people use drugs.The categorizations are as follows: Individual (cognition, genetics, and physical/psychological state), drug (perceived functions of drug use in society/specific purpose for using a particular substance, drug related expectancies and compulsive use) and environment (social/contextual level). Boys et al (2001) recorded among a study of 364 participants that had used cannabis over the past year that, the tw o most popular reasons for using the drug were to ‘just get really stoned or intoxicated’ (90. 7%) and ‘help you to relax’ (96. 8%). People using drugs often state that they use them to feel ‘good’.What makes these people feel ‘good’ is the way in which the chemicals in these drugs influence cognition. This state of feeling ‘good’ and or being high is attained because most drugs act on the limbic system in the brain, referred to as the ‘pleasure centre’. The presynaptic terminal releases the neurotransmitters Dopamine, Noradrenaline and Serotonin via nerves located at the terminal. These neurotransmitters are released and travel to the post synaptic terminal where specific receptor sites are located on the nerve cell for each neurotransmitter.Here nerve action potential is developed via neurotransmitter action on the receptor site. Prevalent drugs act by blocking, mimicking or stimulating the release of ne urotransmitters via the presynaptic terminal. When Dopamine levels are increased, mimicked or reuptake is permitted (blocked) the reward pathway in the brain is affected which when stimulated creates feelings of pleasure and euphoria (pleasure is associated with reward). The ingested drug is hence associated with pleasure and reward and the person is influenced to continue using the particular drug.Current cognitive-motivational theories of addiction assert that prioritising appetitive, reward-related information plays an inherent role in the development and continuation of substance abuse (Field & Cox, 2008; Franken, 2003; Wiers et al 2007). A study focused on reward-related attentional processes among 682 young adolescents (mean age= 16. 14) had participants complete a motivated game in the format of a spatial orienting task as a behavioural index of appetitive-related attentional processes and a questionnaire to index substance (alcohol, tobacco, and cannabis) use.Correlational a nalysis showed a positive relationship between substance use and enhanced attentional engagement, with cues that predicted potential reward and non- punishment (Ostafin et al, 2013). Research since the mid 1960’s has established that genetics play a modest (yet relevant) role in the development of drug use problems in some individuals (Pickens, 1988; Farrell & Strang, 1992; Hill, 1993). It has been conveyed by Mcgue (1994) that genetics have an influence on a person’s disposition to use drugs.After a review of literature on genetics research in relation to alcoholism, Mcgue established that genetic factors exert a moderate influence on male and female risk for alcoholism. It has been suggested by Hansler (2001) that mental illness motivates sufferers to take drugs (prescription and recreational), this process can cause drug problems (when a person takes drugs in the hope of escaping their symptoms or becomes dependent on a prescription drug). Examples include a person suffering from social anxiety ingesting cocaine in order to temperamentally enhance their sociability when going out with friends.Most of the evidence, however, seems to indicate that these factors can lead to problems; that is, biological, social and/or environmental factors predispose a person to have both a mental health and a substance abuse problem. Aesthetics and physicality are also motivators for drug use. A person will ingest substances to alter the physical nature of their body, primarily due to the fact that they are not satisfied with a particular aspect of their physical self. Examples include; performance enhancing drugs (steroids), Viagra and antibiotics.In beginning the process of analysing the perceived functions of drug use/specific purpose for using a particular substance, psychoactive drugs are the first place to start as due to the broad range of this category. The classification of psychoactive drugs is sub divided into three categories (with some drugs falling into more than one category); Depressants, Stimulants and Hallucinogens. Depressants work by inhibiting the activity of the CNS (Central Nervous System), which slows down various bodily functions such as heart rate and breathing.This classification of drugs has with it a reputation inherent within society as having a calming effect (popularised primarily due to alcohol its acceptance and availability). People generally take this type of drug to relax, another primary function and motivation of the use of depressants is to combat the effects of stress and anxiety (reduces nerves and relaxes muscle). These drugs are typically easy to obtain being available illegally and legally. Examples include acquiring a depressant legally via a doctor’s prescription or benzodiazepines to treat anxiety and purchasing marijuana from a local drug dealer in order to alleviate stress from work. Stimulants work by stimulating the CNS (increasing brain activity) which causes the body to become mo re aroused and responsive. Hence stimulants elevate the mood, create excitement and even induce a state of euphoria. Due to the nature of stimulants improving responsiveness this category of drug is associated with increasing people’s energy levels as brain activity is dramatically increased.Stimulants are widely available legally and illegally with the most common being caffeine, which is the most widely used drug in the world (Julien, 2001). Hallucinogens are a class of drug that alter perceptual functions; sight, hearing, smell, taste or physical touch. Hallucinogens disrupt how the nerve cells and the neurotransmitter serotonin interact with the CNS. By altering the natural levels of serotonin in the body, hallucinogens alter the way in which your brain processes information relevant to perceptual functions.The inhibition of the user’s perceptual functions allows for the body to generate an intense high. Hence many users of hallucinogens utilise this type of drug t o experience the intensity of the high and/or to escape reality. Examples of hallucinogens include; magic mushrooms, marijuana and LSD. A web based survey of 96 (50 female, 46 male) regular drinking college students over a ten week period) reported on their previous week alcohol use and experience of 24 alcohol-related consequences, including their subjective evaluations of those consequences.Most notably of the results, hierarchical linear model tests revealed that students drank less and experienced fewer consequences following weeks in which they rated their consequences as more negative (relative to their own typical subjective evaluations), suggesting that viewing one’s recent consequences as aversive prompts self-initiated behaviour change. It was conveyed by Boys et al (1999) that significant relationships between perceived functions and both the persons intentions to use the drug again in the future and the recent use of a particular drug.Data was collected from a cro ss sectional survey of one hundred participants aged 16 – 21 years of age. Higher scores on a five item social/contextual function scale (Eg. using a drug to help you feel more confident in a social situation) were associated with a greater frequency of recent cannabis use. Drug expectancy is a psychoactive process that occurs as a response to an individual’s expectation that a drug induced effect will occur. Drug expectancy divulges the nature of a person desire to experience the effects from a particular drug(s).The effect occurs from a person’s own experience with a drug, education, feedback from peers/family and media influence. Once acquired via direct experience with a drug, the memory network of positive expectancies can be primed by internal or external drug associated cues. Primed expectancies are thought to guide subsequent drug use (Hersen, 2013). Self-reports from 704 college students were content analysed and used to develop the Marijuana Effect Exp ectancy Questionnaire. Responses were examined using exploratory and confirmatory principle components analysis.Six marijuana expectancies (34. 6% of variance) were identified: (a) cognitive and behavioural impairment, (b) relaxation and tension reduction, (c) social and sexual facilitation, (d) perceptual and cognitive enhancement, (e) global negative effects, and (f) craving and physical effects (Schafer & Brown, 1991). When a person begins using a drug on a regular basis they begin to become dependent on the drug. As tolerance towards the drug grows in the person they become more dependent on the drug in order to achieve the same effect they attained from their first usage.Drug dependency can manifest in both physical/psychological forms. This can be classified in the sense that the body requires the drug to function properly relating to either form of classification. When a person abstains from retaining the normal level of the abused drug in their blood withdrawal symptoms begi n to act. Those with a physiological dependency experience physical discomfort, shaking, nausea and vomiting as withdrawal symptoms. People with a Psychological dependence feel depressive, anxious, aggressive and irritated.Research supports the belief that the negative nature of withdrawal symptoms is associated with drug users continued abuse of a certain drug (Rogers, 2002). Social/contextual level influences have a massive level of governance over a person’s rationalising to use drugs. College students say they utilise alcohol and drugs in order to lessen depression, increase sociability, satisfy curiosity, heighten sexual pleasure, alleviate physical discomfort and expand consciousness (Robbins et al. , 1970). Association with peers tilising drugs is one of the strongest predictors of adolescent drug use (Fergusson et al, 1995; Brook et al, 1990). If other members of the group begin using drugs, some people are influenced to trade sobriety for use in order to fit in and a dapt to the group. Motivation for this exists in the individual wanting to conform to the dynamics of the group paired with fear of rejection from the group. An example of this is conveyed by Hohman et al (2013) via a study of data obtained from the National Survey of Parents and Youth (N= 1,604).Two hierarchical multiple regression models were developed examining the association between ambivalent attitudes, intentions and later marijuana use. The hierarchical models consisted of; an analysis of the moderating effect of ambivalence on the persons intent to use marijuana and the testing of the moderation of ambivalence on literal marijuana use a year later. Results from both hierarchical analyses propose that ambivalence moderated the association of friend norms and subsequent adolescent marijuana use: friend norms were better predictors of marijuana intentions (? 0. 151, t = 2. 29, p = 0. 02) and subsequent use when adolescents were attitudinally ambivalent about marijuana use (? = 0. 071, t = 2. 76, p = 0. 006). The environment of a person greatly influences their susceptibility to drug use. Not only does the social context of a person influence drug use but the environment itself plays a very influential role. A study undertaken in Zinberg’s ‘Drug, Set, And Setting: The Basis For Controlled Intoxicant Use’, analysed a group of American soldiers who began using and became addicted to heroin during the Vietnam war.After the war effort, usage â€Å"virtually ceased†, with only 12% of the soldiers remaining addicted after returning back to the United States. It is evident that these American soldiers were utilising heroin as a form of escapism, a way to disassociate themselves from the harsh reality they were situated in. Hence it can be expected that a person’s socioeconomic status would affect their use of drugs. People living in a negative environment and/or of a lower socio economic status would be more likely to turn to dr ug use as a means of dealing with and escaping their predicament.In the process of determining why people use drugs a diverse range of conclusions have been reached via a model representative of Zinberg’s theory. We began by stating the ritual usages practiced for thousands of years which have transcended into society after society. We begin with Zinberg’s notion of the individual and diverge into the way in which human cognition is affected by drugs. As this topic is explored it is conveyed just how susceptible our brains are to drug use and why we enjoy the temperamental effects drugs create.Genetics, physical and psychological disposition are also conveyed as influencing reasoning for drug use. Drugs are addressed via the perceived functions of illegal and legal drugs by an analysis of drug categorisations where perceived functions and reasons for use are conveyed. Drug expectancy and tolerance is explained and the reasoning for continued use and addiction is commun icated via a study by Schafer & Brown (1991). The social/contextual level of influence is analysed via various studies by Zinberg (1986) and Hohman (2013) conveying environmental and social influences.People ingest a diversity of different drugs for a variety of different reasons; socialisation, environmental factors, perceived norms, to relax, pleasure, to conform, genetics, addiction, out of boredom or curiosity or to escape their problems. Reference List Boys, A. , Marsden, J. , Fountain, J. , Griffiths, P. , Stillwell, G. , & Strang, J. (1999). What influences young people's use of drugs? A qualitative study of decision-making. Drugs: Education, Prevention and Policy,  6,  373–389. Boys, A. , Marsden, J. , ; Strang, J. 2001) Understanding reasons for drug use amongst young people: a functional perspective. Health Education Research, 16  (4), 457-469. DOI:  10. 1093/her/16. 4. 457. Field, M. , ; Cox, W. M. (2008). Attentional bias in addictive behaviours: a review of its development, causes, and consequences. American Journal of Psychology, 84, 349 – 358 DOI: 10. 1016/j. drugalcdep. 2008. 03. 030. Franken, I. H. (2003). Drug craving and addiction: integrating psychological and neuropsychopharmacological approaches, 4, 563 – 79. Hansler, V. (2001).The Inherent Disposition to Drug Abuse, 9, 32 – 47, New York: Worth Publishers. Hersen, M. (2013). Principles of Addiction: Comprehensive Addictive Behaviours and Disorders, 1, 426 – 429 Hill, W. G. (1993). Variation in genetic composition in back crossing programs, 84, 212-213. Hohman, Z. , Crano, W. , Siegel, J. , ; Alvaro E. (2013). Attitude ambivalence, friend norms, and adolescent drug use. Prevention Science, Germany: Springer, DOI: 10. 1007/s11121-013-0368-8. Julien, R. M. (2001). A Primer of Drug Action, 4, 88-105, New York: Worth Publishers.Mcgue, M. (1994). Genes, environment and the etiology of Alcoholism. The development of alcohol problems, exploring the biops ychosocial matrix of risk, 26, 1 – 40. Merrill, J. E. , Jennifer, P. , ; Barnett, N. P. (2013). The Way One Thinks Affects the Way One Drinks: Subjective Evaluations of Alcohol Consequences Predict Subsequent Change in Drinking Behaviour,  Psychology of Addictive Behaviours,  27, 42-51. Robbins L. , Edwin, S. , William, A. , Stern, F. , ; Stern M. (1970). College Student Drug Use. American Journal of Psychiatry 126, 12, 1743 – 1751.Rogers, D. (2002). Substance Dependency: Consequences and the Path to Recovery, 8, 78 – 81. Schafer, J. , ; Brown, S. A. (1991). Marijuana and cocaine expectancies and drug use patterns, Journal of Consulting and Clinical Psychology, 59, 558 – 565. Schuster, C. , ; Pickens, R. (1988). AIDS and Intravenous Drug Abuse, Problems of drug dependence 1988, 7, 241 – 252. Strang, J. , ; Farrell, M. (1992). Harm Minimisation for Drug Misusers, 3, 1127–1128, London: Sage Van Hemel-Ruiter, M. E. , DeJong, P. J. , Alberti ne, J. , ; Brian D. Ostafin. 2013). Reward- Related Attentional Biases and Adolescent Substance use: The TRAILS Study. Psychology of Addictive Behaviours, 27, 142-150. Wiers, R. W. , Bartholow, B. D. , Van Den-Wildenberg, E. , Thush, C. , Engels, R. , Sher, K. J. , Grenard, J. , Ames, S. L. , ; Stacy, A. W. (2007). Automatic and controlled processes and the development of addictive behaviors in adolescents: a review and a model. Pharmacol Biochem Behaviour, 86, 263–283. Zinberg, N (1986). Drug, Set, and Setting: The Basis For Controlled Intoxicant Use, 10-11, Yale University Press.

Family Vacations to Disneyland

After packing four adults and one child into a small car and traveling for two days we finally reached our destination. I couldn't believe my eyes when I saw the front entrance of Disneyland; finally my childhood dream had come true. I was overjoyed with emotions that I was able to not only fulfill a dream of my own, but provide a vacation for my kid that he would never forget. After getting through the front gates it seems like your day flies by without you even noticing.There’s so much to do and so little time in a day to get through all the exciting rides. I was just as sad as my kid when we had to leave the park when closing hours came. With our stuffed animals, Mickey ears, and cotton candy in hand we left the park glad that we had one more day to come back to enjoy the fun. Many years ago a vacation such as this might not have been as feasible as it is now for the average American family. Theme parks including Disneyland have for a long time served as a cultural symbol f or our country that thrives off being entertained.Families need places where they can go that everyone can have a good time and not have to worry about work or school. With as many resources available now, there has become more opportunities for families to provide vacations to theme parks such as Disneyland. The term theme park didn’t catch on until the beginning of Disneyland. Before then places like Coney Island were where families could go to get cheap thrills. Disneyland may not have been the first theme park but it certainly brought new ideas that no one had done before.The combination of development of audio-animatronics, themed sections of the park, shopping and food made for a place with mass appeal. Having been famous in film certainly helped in the popularity of the park as well. The first place that a lot of people might think about for a family vacation is Disneyland. Besides Disneyland being a fun place for a vacation, it has also been seen as an American staple for a dream family vacation. It’s a place specially made for people of all ages to truly enjoy themselves.Going on a family vacation not only can be fun and relaxing but provide for time to build and strengthen bonds, create everlasting memories, and create chances to learn new things. Even in times where money can be tight, by researching your possibilities and providing ample time for planning, vacations don't always end up breaking the bank. Bigger family vacations, such as Disneyland, need ample time to save up money for and can't just be planned over a couple of weeks. With all the resources that we have now compared to what there used to be, it helps for planning.There are all kinds of travel websites that have packaged deals for hotels, flights, and rental cars. Along with added packages for trips like Disneyland that provide park tickets and discounts. It seems like in today's busy world that family time isn't held as important as it once was and can be easily pushed aside. More and more parents have to work longer hours or weekends to make ends meet. Also the rate of single parents has increased dramatically over the last couple decades, which can cause a struggle for having quality time together.Even though my family and I all have hectic schedules we have always found spending time together to be extremely important. Whether that be playing board games, going on walks, or even reading a book. It not only keeps us close but also helps instill good values for our kids to pass down. This is one of the reasons why my husband and I wanted to take a vacation to Disneyland. We wanted to provide a vacation that would give us time to not have to worry about schedules or homework and be able to just relax and have fun.Another reason why I hold strong values on family time is because I didn't come from a family that had any. I've seen how not spending time can impact you as a kid on up into adulthood. American families now spend more time apart from ea ch other than together. This causes families to grow apart; parents have a hard time relating to their own kids and even struggle to know how to talk to them. Though coming from a family that did struggle so much with connecting has made me really cherish every moment that I spend with my own family.Disneyland has been a symbol of American culture for over 50 years and will continue to be for years to come. Being a country that loves our entertainment, theme parks will continue to trend in popularity. With better technology over the years family vacations to places such as Disneyland have become easier for families to access. Hopefully over time more and more families will understand the importance of spending time together and going on vacations. Making everlasting memories together is something that can never be taken away and will hopefully be passed on for generations to come.

Reading Art Essay

The four main roles of an artist according to Henry M. Sayre are: Keeping a historical record much of the art that was created in the past and that is considered to be history was created at a time when most of the people in the world were considered to be illiterate, and it was better for the people to get a visual understanding because it was better for them to understand than a worded understanding. Another role is to be able to give form to intangibles when one thinks of the emotions of fear, love, or even adornment these emotions cannot be seen but are felt, an artist’s job is to create works that can make these feelings seen in their work. The next main role of an artist is being able to reveal the hidden, when an artist creates a piece through their own interpretation instead the actual event. Picasso was known for this type of works. The last main role of an artist is showing the world a new way when one is an artist they may see the same exact things as everyone else does, but when it come to them interpreting things the artists inspiration is beyond any other humans. When one is able to see the world through the eyes of any artist, they will be able to see it in a whole new way (Xaxx, 1999-2011). An example of a piece of art that is an explanation of symbolic significance would be Pablo Picasso’s â€Å"Guernica† this piece may not be a picture of the actual events of what happened at the Massacre of Guernica but this is how he portrayed them, or how the artist saw the victims of that massacre. Another example of a piece of art is Sara Atzmon’s â€Å"A Sealed Room at the Center of the World†. Atzmon was a Holocaust survivor who had seen many of her family members murdered during the Holocaust many of her pieces reflect the pain and horror that she saw during these events (Pelaia, 2011). Bibliography Pelaia, A. (2011). Jaduism. Retrieved from  https://www.dotdash.com/

Reflections of a Student Nurse Essay Example | Topics and Well Written Essays - 1000 words

Reflections of a Student Nurse - Essay Example Taking a Service User Out for an Activity Description: I was given the task to take a service user out to attend piano lessons. This individual had a Learning disability (LD). According to Rennie 2009, p.3, â€Å"in the U.K. the term ‘learning disability’ is used to mean mental retardation or intellectual disability.† Feelings I was nervous initially because I did not know the exact location of where the Piano lessons were held. I was relying heavily on the service user to direct me. In addition, I wondered whether the service user would be comfortable with me taking the service user out, as this would be the first time the service user would be out alone with me and may not have confidence in me, as I am a student. What was good and bad: In spite of all these feelings, it felt good to be given some responsibility by the staff. It was obvious that they trusted me and had confidence in my abilities to fulfil that carrying out of the task given to me. What wasn†™t so good was that although I know the service users better now, in comparison to when I first started, I did not know them in the same way as the staff did, and did not know their preferences, which could affect the way I support them (Bender, 2008). What sense can I make/conclusion Thinking about this later on, I do now realise that this may be because of me not having complete faith in the service user ability to guide me and I felt as though I was the responsible one, out of the two (Bender, 2008). It should be the support worker leading the service user, and not the other way around. Now that I have talked to my Mentor, I realise that historically people with learning disabilities (PWLD) were looked down on by society (Sudbury, 2010) and were devalued and seen to be incapable because of their disabilities (Sudbury, 2010). I now know that as Government policy on PWLD has developed (Department of Health, 2001) and societal understanding has increased about PWLD, attitudes towa rds PWLD have significantly changed for the better (Walmsley, 2008) and PWLD are recognised as individuals with their own skills and abilities (Thomas & Woods, 2003). Action plan In the event a service user was to lead me to an activity, I would not keep questioning them about where it is, unless they tell me that they are unsure and at that point I would be prepared with directions or a map to look at. Body Mass Index (BMI) Measurement Description I had to measure each service user’s weight in order to work out their BMI and document it in the care plan. I approached a service user whilst the service user was at on the dining table and asked if it was possible for the service user to stand on the weighing scales, making it clear that I would appreciate an honest answer. Feelings When I first told the service user to be honest, I did not feel much or give it much thought, considering it a routine action on my part, but after taking the weight and speaking with my mentor, I fe el different now. My mentor asked me to put myself in the shoes of the service user. This role reversal made me realize that I would feel disempowered and incapable of taking care of myself. Moreover, as a 20 year old student nurse,

Effective Communication at Workplace Essay Example | Topics and Well Written Essays - 1500 words

Effective Communication at Workplace - Essay Example The communication skills of an accountant, therefore, have to be developed in the working place. Not only should an accountant be technically proficient, he must learn to effectively explain to his co-workers, clients, and superiors his financial reports. Being a master of accounting principles and acquiring strong communication skills through the years of practice of his profession and enriching himself with the knowledge of effective communication are key ingredients for the success of his profession. Writing has become a daily routine for accountants as he drafts letters and reports to clients and writes memos to his co-workers and superiors (Kenneth, 1998). He prepares a variety of correspondences. His report must be accurate, clear and concise to reduce misunderstanding. The accountant must refrain from the use of financial jargon if he is dealing with someone that does not understand accounting terms. An effective communication skill will instill confidence in the accountant. He must be able to write and speak clearly. The accountant prepares a variety of reports. In an accounting department of large offices, an accountant is assigned to handle any of the following accounts: cash transactions, cash balances, bank transactions, revenue, sales, payment of taxes, purchases, inventory etc. produces regular report either on a monthly, quarterly or annual. He must get the needed information from the Treasury Department, Purchasing Department, Collection Department, the bank etc. He communicates either through the use of the telephone, e-mail, internet protocol (IP) or issue a memorandum of request for a particular data. By yearend, a financial report with analysis of the company's performance is prepared. This will be presented to top management and to the stockholders. In a small organization, the accountant may handle different accounts and deals with a few persons. Communication may be organization-wide, departmental, team, and individual communication. In a purely accounting business, the accountant should be able to maintain long-term relationship with his clients. He must be able to understand his client's views, concerns and expectations. The accountant provide a verbal recap of the clients needs, highlight key points of the conversation, identify the required documents from the client provide a brief conference report, complete the financial analysis and let the client review the report. An accountant can learn effective communication skills by attending courses, seminars or reading through self-help books. Basic communication skills are the same for all professions. To improve verbal communication skills, the accountant must a)learn to speak clearly and at a reasonable phase; b) make eye-contact to connect to the person he is speaking to; c) speak at the right volume; d) pronounce the words correctly so that you will not be misunderstood or judged to be less competent; and e) use the right words to gain respect and effectively communicate the idea by improving vocabulary. In a paper on "Effective Workplace Communication Skills", one of the Articles for Accountants and Bookkeepers published by Universal Accounting, the following eight tips are given to accountants to develop effective workplace communication: 1) In delivering the message, determine the exact message to the intended audience and the approach to present

Service Encounter Journal Essay Example | Topics and Well Written Essays - 2000 words

Service Encounter Journal - Essay Example Therefore, the objective of the report is to analyse the service encountered while availing the services of four different organisations namely, Emirates Airlines, Commonwealth Bank, Wrest Point Tasmania and Eagle Boys Pizza. Thus, to enhance the measurement of the service encounters, two service marketing theories namely, level of customer service and the flower of service model will be used (Lovelock, Wirtz, & Chatterjee, 2010). Lastly, the dissatisfactory services encountered from the two organisations will be discussed and recommendations for improving them will be made. Most Satisfactory Encounter The Flower of Service According to Lovelock, Wirtz, & Chatterjee (2010), services can be of two types; facilitating supplementary services and enhancing supplementary services. Facilitating services are essential in the distribution of the service or to provide an aid to the core product. Whereas, augmenting additional services add value for the consumers. He further classified the ser vices; facilitating services included order taking, information, billing and payment and enhancing services included hospitality, exceptions, consultation and safekeeping. These classified services are illustrated through a flower diagram where the centre of the flower is the core product or service surrounded by the petals that included the different services. Thus, the name flower of service emerged through the diagram (Scribd Inc, 2012). The Flower of Service Source: (Scribd Inc, 2012). Theoretical Application in Satisfactory Level: Emirates Airlines Facilitating supplementary services are related to the services provided by the Emirates Airlines with regard to information concerning the timetable of the aircraft, availability and rate of the tickets, and company’s promotional activities among others. The company ensures that customers conveniently can access informations that matters them most. Furthermore, the company uses modern techniques to provide information to the customers, such as information through SMSs and emails. Billing and payment information are generated smoothly and quickly through electronic receipts. Emirates Airlines has facilitated customers by providing the option of debiting the account through online technologies. Enhancing services provided by the company ensures that the hospitality is provided to the optimum level by their onboard staff. With the new Boeing A380, customers are provided with private suites, shower spas and in-flight Wi-Fi among others. They make the customers feel that they are present in their own home. It has further made representatives available either physically or over the phone through 24 hours’ help-line centres where the best available opportunities or benefits to the customers are consulted. Safekeeping has also been given priority by Emirates, which ensures that children are provided with goodie bags and cartoon games for hyper active children, which will engage them for long hours, thus, reducing the tensions felt by parents while travelling with younger children (Emirates, 2012). Theoretical Application in Satisfactory Level: Commonwealth Bank The Commonwealth Bank is regarded as the foremost financial institution in Australia. Its developed services have enabled them to understand customers’ core values and respond to any requests quickly and politely (Commonwealth Bank of