Inkwell Limited Essay

1. TERMS OF REFERENCE 1.1 This report reviews and investigates Inkwell Ltd’s accounting system in relation to establishing and setting recommendations in order to conclude that its system and controls are enhanced as well as protected to minimize the risk of fraud. 1.2 The report investigates the main stakeholders of the organization at large both internal and external as well as the information it needs it has from the system. 1.3 Recommended costs and benefits are analyzed together with the risk of fraud towards the organization. 1.4 Lastly the report is part of the AAT level 4 Diploma in Accounting. 2. EXECUTIVE SUMMARY 2.1 The report reviews the internal control within the accounting system of Inkwell Limited and recommendations to upgrade them. Findings are concluded that Inkwell Ltd ought to employ enough, fully trained staff with relevant qualifications and work full time as well as following company’s policies. Training staff results in having competent staff which will reduce confusion and enhance confidence of employees in their work. 2.2 The report recommends that accounting system ought to be improved so as to develop controls for the operations of the organization like password access, authorization and attendance record by purchasing clock cards so that the risk of fraud can be minimized too. 2.3 The report recommends that Inkwell Ltd ought to buy an electronic generator which will act as a reserve during time of power cut such that vital information of the company is always protected even if there is power cut. 3. METHODOLOGY 3.1 A research from books and internet was used as reference in order to come  up with this report and it was based on the case study. 3.2 A fraud matrix was used to investigate the potential of fraud within the accounting system and protecting controls in practice by analyzing them. 3.3 Reviewing the existing accounting system over a period of three months to enable a SWOT analysis to be produced was also used to plan and investigate the report. 4. INTRODUCTION TO THE ORGANISATION 4.1 Inkwell Ltd is a large company in Birmingham supplying complete range of re-manufactured inkjet and laser tower cartridges to small retailers and large trade customers. It is a limited company established seven years ago by two of its controlling shareholders, Paul Farnon and Victoria Dawson. So far it has revenue of over  £16 million, 80% being from small retailers while 20% is from large trade customers. It employs around 180 full time employees and 2 part time staff at the head office. 4.2 Inkwell Ltd has grown since the founders of it realized the need to have more professional Accounting expertise like Finance Director and other diverse clerks. The two of Inkwell Ltd’s directors has experience of dealing with this type of business from their prior companies they have worked for. 4.3 The organization has relatively flat structure with two supervisors reporting to the directors and then further clerks reporting to their supervisors. The leadership style used is consultative where combination of democratic and autocratic is involved. Appendix 1 expands the structure in full. 4.4 The accounts system is a centralized system consisting of 28 computers in head office site and 60 in shops/branches where online shops are opened 24/7.The inventory control system is based around on excel spreadsheet, the sage payroll system for payroll calculations and windows vista operating system is used. The password â€Å"Go Green† has been used and currently in use to log on all the computers of the company. In head office site every member of staff has his/her own computer whether full/part time whereas in branches each computer and printer is shared by 3-4 member of staff that are for part time.10% discount is given against the cost of a replacement cartridges if old one s are brought by a customers. 4.5 External regulation affecting the organization 4.5.1 The Company’s Act 2006-This sets out the way in which financial  statements should be prepared so Inkwell Ltd will have to comply with this Act to mitigate all possible fines that might arise. 4.5.2 UK Accounting Standards-This defines procedures and approaches to the preparation of financial statements that the organization must take. They are either known as Statements of Standard Accounting Practices (SSAPs) or Financial Reporting Standard (FRSs) depending on when they were issued. 4.5.3 International Regulations such as International Accounting Standard (IAS) and International Financial reporting Standards (IFRSs) issued by the International Accounting Standard Board (IASB)-Inkwell Ltd will have to follow these regulations to have confidence in accounting. 4.5.4 The data Protection Act 1998-The fundamental principle of confidentiality is related to this act and this regulates how Inkwell Ltd processes and stores information of customers, suppliers and employees so as to minimize possible penalties. 4.5.5 Late Payment law-Inkwell Ltd ought to pay its suppliers on time as this is set out in the Late Payment of Commercial Debts Act 1998 so as to eradicate the possibilities of being sued and loosing reputation. 4.5.6 Health and Safety Legislation-Inkwell Ltd is obliged to teach its staff how to withstand some of the outcomes that are safety related since harmful substances (Ink) are used and the toner cartridges has some devices that are connected with controlled light and rays. Procedures of dealing with this matter are essential to protect people against any harmful effect. 4.6 Inkwell Ltd-Key external stakeholders 4.6.1 Customers-The customers of Inkwell Ltd are into two categories being small retailers and large trade customers who purchase re-manufactured inkjet and toner cartridges. They expect to be provided with quality service at discounted, reasonable prices. This is happening as they are given 30-60 days of credit after a trial of three months of paying with purchase order. Price lists and credit terms might also be required. 4.6.2 Suppliers-The Company is supplied with re-manufactured inkjet and toner cartridges. Suppliers will require Inkwell Ltd to pay them on time but since Inkwell Ltd operates with relatively small number suppliers, payments period can be extended without complaint. Financial information can be required by suppliers to enable them to decide whether to work with Inkwell Ltd. 4.6.3 Financier/Bank-Producing series of business plans enables Inkwell Ltd to raise enough finance from their banks to expand the business. Financial statements like Income Statement may be needed by the bank. 5. THE ACCOUNTS DEPARTMENT 5.1 Inkwell Ltd has an Accounts Team based in the head office on an Industrial Estate in Birmingham where information from its branches is compiled and processed. All computers are accessed by the password â€Å"Go Green† and reporting does take place to the relevant authorities. The accounts department is highly privileged to have top management like finance director and accountant. 5.2 The purpose of Inkwell Ltd’s accounts department is to complete all activities relating to the production of the accounts including sales and purchases ledgers, payroll and costing. This department has its own weaknesses identified included in appendix 2 and structure in appendix 1. 5.3 The accounts department-Key internal stakeholders 5.3.1 Paul Farnon, owner1(Managing Director)-As the owner and managing director of Inkwell Ltd, Paul will have to strive for the success of the company including managing accounts department. The way Farnon manages will determine where the company is heading. Since Paul has held top position as the UK general sales manager in a major manufacturer of printers (Hewlett Packard), this reflects an advantage to the accounts department and company at large since he has experience. 5.3.2 Victoria Dawson,owner2(Sales Director)-As being another owner, Victoria is obliged to contribute in the success of the accounts department since she once worked as a Marketing Manager for Rymans,a major office supplies retailer in the same industry so Victoria will use previous experience to help accounts department especially in sales of the company. 5.3.3 Anil Gupter, owner3 (Finance Director)-Anil is also expected to deliver a good service looking at the fact that he did not changed his rank of being Fin ance Director unlike other directors when he moved from Epson, a large manufacturer of printer and printers cartridges to Inkwell Ltd. Anil was needed to have more professional accounting expertise since the production of the company was showing that circulation of money has expanded. Anil’s main responsibility is to manage all finance, legal and accounting procedures and system. Gupter has Bsc, FCMA  qualifications. 5.3.4 Michael O’Payne (Company Accountant)-Michael is responsible for managing the work of the accounting technicians and clerks running the transactions accounting system comprising of purchase, sales and general ledger,costing,payroll and personnel database management system. The fact that Michael has been the company’s accountant ever since it was established, it means he understand and familiar with each and every transaction relating to accounts department. Michael has ACCA qualifications. 5.3.5 Michelle Labelle (General ledger & Inventory clerk)-Michelle’s main roles is to keep financial control over company’s inventories, review daily reports from shop manager s, enter all data into general ledger to produce trial balance. Labelle also monitors orders to suppliers placed by Purchase Manager. Michelle has no accounting qualifications but once worked as trainee personnel officer in France. 5.3.6 Liana Khan (Purchase Ledger Clerk)-Liana is responsible for entering all suppliers’ invoices and credit notes into the purchase ledger and arranges payments to suppliers. Liana has foundation level 2 AAT qualifications and is keen in studying for her intermediate level 3 AAT. Khan is employed part time of 20 hours a week and has once worked as Sales Ledger Clerk. 5.3.7 Greg Morris (Sales Ledger Clerk)-Morris input all data into sales ledger and sends monthly statement to trade customers. He once worked for Rymans where Victoria Dawson was working. Greg was a purchase ledger clerk. He has no accounting/credit control qualifications but wishes to have one. Morris is employed on part time 20 hours a week basis. 5.3.8 Alan Cook (Costing Technician)-Alan is responsible for operating Inkwell Ltd’s costing system since the company was formed. Cook has no accounting qualifications and not willing to have one but before joining Inkwell Ltd he was a Purchase and Sales ledger clerk. 5.3.9 Sharon Ward (Payroll & Personnel Database Clerk)-Sharon’s main responsibility is to run Inkwell Ltd’s two payrolls, a monthly payroll for management and salaried staff as well as a weekly payroll for hourly paid staff. She also issues all statutory forms required by HMRC and UK tax authorities and lastly maintain the personnel database. Sharon has BA (Hons) and AAT foundation level 2 accounting qualifications and willing to study for her AAT intermediate exams. Ward once worked as a holiday company resort representative. 6. REVIEW OF THE ACCOUNTING SYSTEM 6.1 This report analyses the accounting system that are used by Inkwell Ltd and makes recommendations to enhance it. 6.2 The weakness have been identified with the aid of SWOT analysis expanded in appendix 2.This section also investigates the system within the context of the financial reports the accounts system should provide to stakeholders like suppliers, financier and whether it is suitable to meet their, and company’s needs. 6.3 Working methods and practices 6.3.1 The system in Inkwell Ltd’s accounts department comprises of 8 computers running on an integrated basis and are all linked to the same printers. Inventory information is operated within excel and the payroll system uses sage payroll to calculated the weekly and monthly wages and salaries.Quickcost is used for costing system. Monthly bank reconciliation statement and receipts is produced manually. 6.3.2 All work within the system is password sheltered, using a general password through the organization ‘Go Green’. 6.3.3 Weakness in the working methods and practices within the system at Inkwell Ltd are detailed in the SWOT analysis in appendix 2 as: -Some of the staffs are part time so this can delay day to day work to be fully completed on time since they are not always present and there is no necessity in place for them to all be in the office at the same time. -Employing incompetent staff exposes the company to a great risk of performing poorly since it will be hard to withstand the changes of the profession like being familiar with international standards. Working overtime by part time staff to catch up with the work will cost the company. This may also accumulate errors within Inkwell Ltd and stakeholders like bank, suppliers may resist dealing with them and the reputation of the company may possibly downgrade gradually. -Having no assistants in the company reflects lack of plan and missing the bigger picture because once an employee is not around it means the work stops since there is no a reserve. Keeping cheques and cash in the premises for more than a night is a great risk. -Tendency of backing up the system once instead of twice provided that the policy states that, this may result in loosing critical information to be used in various cases like verification and this will be regarded as failure to retain records. -The use of same password for the entire company  tend to be a secret uncovered because once one computer is logged on, automatically it is possible to log on the rest of the computers of which is unsafe to the side of Inkwell Ltd. 6.4 Recording keeping system 6.4.1 Weaknesses in the record keeping system were recognized as component of the SWOT analysis in appendix 2. -Errors, assumption, inaccuracy may possibly be found for the reason that there is shortage of skillful staff to cover for those who are absent so employees with inappropriate skills will attempt to cover up therefore causing errors. -Reconciling monthly bank statement by hand may cause errors and it is quite slow to do that compared to using computer. -Insufficient training period makes it hard to use new developed system like payroll so being self-doubting with the use of this new system will automatically generate incorrect information done by employees. -Having no attendance time record like clock cards may perhaps lead to underpaying which can decline the drive of employees and at the same time employees may be overpaid and Inkwell Ltd will have to use a lot of cash to pay overtime that were not deserved. 6.5 Training The SWOT analysis in appendix 2 analyses the weaknesses within the system regarding training as follows: -Incompetent staffs are employed which can cause a massive confusion and inaccuracy particularly when workload boost and latest standards of profession are introduced. -Training periods are too short to maintain and attain new changes of the system like being familiar with the use of new payroll software thus causing lack of confidence upon employees. 7. INTERNAL CONTROL AND FRAUD ANALYSIS 7.1 Internal system of control 7.1.1 Within Inkwell Ltd controls resembling payments to staff is very informal. Dependence is habitually based upon trust. Formal controls will sustain the accounting system and diminish the chance of fraud. 7.1.2 The SWOT analysis in appendix 2 analyses the weaknesses within the system as: -Cash and cheques-leaving money and cheques in the premises until the banking day will definitely attract theft to take place since Inkwell Ltd is a huge company despite whether the money is placed in a save place. -Authorization-There are no effective authorization procedures put in place  regarding matters like attendance records and monitoring payments to suppliers. Approved payments were reversed by employees like Purchase Manager. -Access-Since one password is used by Inkwell Ltd, any member of staff could use this password for personal reasons. -Payments-It’s very risky to let customers pay via internet by giving their debit/credit cards details 7.2 Fraud Analysis 7.2.1 Even though there is no confirmation of fraud having taken place within Inkwell Ltd Ltd, fraud is likely to occur within the system and proper controls ought to be in place to put off them. 7.2.2 The SWOT analysis in appendix 2 analyses the weaknesses within the system as: -Authorization-Some employees may tend to overstate hours worked and this is one way where fraud can occur due to lack of having no attendance time records. Monitoring all company’s expenditures like payments to suppliers are less monitored so fraud can find a way through this root as approvement was reversed by the Purchase Manager. -Password-Inkwell Ltd’s information may be extracted through having flexible access and then used to steal money from the company as critical information like bank details may be interrogated from the computers due to having same password. -Cash and Cheques-Leaving cash and cheques in the premises until banking day may provoke fraud because some of the employees might get tempted to steal due to the nature of being closer to a lot of cash having a thought that it would not be identifiable. -Payments-Collecting payments over the internet can also lead to fraud as its quite risky to give debit/credit card details via internet because some people even employees may pretend as if they are Inkwell Ltd representatives by using different names from there take money for their own reasons not for company. 7.2.4 Each of these possible frauds, the contemporary controls in lay, and the recommendations to develop can be found within a fraud matrix in appendix 3.This matrix also comprises the level of risk to the business. 8. RECOMMENDATIONS TO IMPROVE 8.1 There are numerous recommendations that can be utilized to advance the weaknesses recognized over also in appendix 2. 8.1.1 Training-Training periods should be extended such that staff may be fully trained to use the system and operate it effectively. This will help them to gain confidence  and morale in their work and their daily work will move a bit faster which lead to high productivity. 8.1.2 Policies-Since policies are ethics to channel decisions and accomplish rational outcomes and the source for employment contract with staff, all employees ought to comply with policies set to alleviate possible risks like losing vital information if the system backed once instead of twice. Regular meetings and workshops may facilitate to review the policies and mark the weak areas so that they can be strengthened. This will ensure that aims and target are met which is a good thing. 8.1.3 Attendance-The use of clock cards may be useful to record the exact hours worked for. This will prev ent misstatement of time worked thus help the company not to overstate nor understate payments to employees. 8.1.4 Assistants and qualifications-Enough staff with relevant qualifications ought to be employed so that they can act as reserves when others are absent. This will make certain that external stakeholders are confident to invest in a company that is well equipped in terms of adequate and competent staff. 8.1.5 Advanced Accounting-The use of electronic accounting like pastel should be used to alternate reconciling monthly bank statement and entering receipts manually, this will help to save time and minimize errors. 8.1.6 Access-Inkwell Ltd should set a policy which states that each computer should have its own password so as to restrict access to all the entire computers, this will guarantee that company’s information is embraced. 8.1.7 Approve-All approved payments especially including big amount ought to be thoroughly monitored, this will put off fraud of overstating what it has been approved where people will take advantage of that like what the purchase manager did by changing approved deal. 8.1.8 Banking everyday is the best way for Inkwell Ltd rather than waiting until banking day looking at the fact that Inkwell Ltd generates a lot of money on daily basis, so keeping cheques and cash in the premises is a risk. Security Company will also have to be hired to protect all properties like cash. This will guarantee safety in the company. 8.1.9 Payments-Payments from customers when they are away should be done through post where cheques are sent and should be crossed ‘Account payee’. Names, address and business rates reference should be written properly and correctly. This will minimize delayed payments. 9. COSTS AND BENEFITS ANALYSIS 9.1 The recommendations after cost and benefit analyses to employ adequate, full time, qualified staff, purchase attendance record and bank every day. This has been completed as follows: 9.2 COSTS 9.2.1 Appropriate training staff is required for current account packages like payroll and personal database as well as training other accounts clerks like that one of sales ledger. Inkwell Ltd will have to choose the best institution with reasonable prices to train its staff. 9.2.2 There would be an opportunity cost of staff attending the training in that way they would not be available to complete their work but getting paid and therefore they are not generating chargeable hours. 9.2.3 Well qualified staff with relevant qualifications is required to act as assistants. New staff will have to be posted as clerks assistants. They will become a bit confused to operate in a new environment at first and time will be consumed as well but as time goes on they will adapt and adjust to a new working place. 9.2.4 Inkwell Ltd will require clock cards to record the attendance of the employees and the swiping machine for these cards will have to be connected to the system though this may cause a bit of disruption in the offices. Inkwell Ltd should choose a quality machine that is simple to use. 9.2.5 The electronic generator is needed to help during power cut. Connecting it to the entire accounts department will cause interruption as all connections will have to be switched off for a while. Prices and the quality of the generator should be compared from different shops to choose the best one. 9.2.6 Security company with advanced equipments like cameras, alarms is required for security services. Connecting the security system will as well cause disturbance in the offices. The cost, quality, reliability of the security companies should be compared to see which one is suitable for Inkwell Ltd. 9.2.7 Other staff may be unhappy to see other being trained and this might cause less productivity, commitment, efficiency because they will become jealous. Extended induction of new staff can also cost the company as they are not available for work while some preparations are carried on. Finally ongoing training and extended induction will probably cause client’s dissatisfaction because there would be shortage of workforce thus declining reliability of clients to Inkwell Ltd. 9.3 BENEFITS 9.3.1 The benefits the system will bring are less tangible, so harder to value but possible benefits have been quantified as follows: 9.3.2 The first benefit to Inkwell Ltd is that there will be staff competence as employees will now have relevant skills and knowledge thus leading to quality production and effectiveness. Self confidence will also be improved since they are flexible with their work. 9.3.3 The use of clock cards will enable the payroll department to be accurate in most times. This will also reduce queries from staff if their salaries are underpaid and time set for each employee will be utilized efficiently, unproven overtimes will no longer be found thus reducing cost for the company. 9.3.4 Availability of qualified assistants will then fill gap especially when others are not around due to reasons like sick leaves and this will help the production to keep moving. Clients will also be interested to be given professional service at any time. Relationship between two parties is enhanced due to good cooperation found. 9.3.5 The use of electronic generator will create chances of not loosing critical information during power cut. Inkwell Ltd will always have necessary information needed by internal and external stakeholders. 9.3.6 Having a security services means Inkwell Ltd’s properties are secure but not fully due to inherent risks of some assets like cash. The use of alarms and cameras will reduce the chances of employees stealing. The security company will also help in escorting the cash and cheques while in transit to be banked. 9.3.7 Inkwell Ltd’s reputation is enhanced since clients are provided with professional service from trained and knowledgeable staff and at the same time staff feel valued to the investment in training them, their morale is as well improved. APPENDIX 1-INKWELL (LTD)’S ORGANISATIONAL STRUCTURE APPENDIX 2-INKWELL (LTD)’S SWOT ANALYSIS STRENGTHS WEAKNESSES -Quick delivery from Inkwell Ltd no matter where the customer is. -Employees are paid on time because payroll and personnel database is presented to the bank by the 24th of each month. -There is nonstop trading by online shop since they operates 24/7 -Inkwell Ltd has directors with quality and full  experience of dealing with type of business of printer cartridges. -More professional accounting expertise like accountant, financial director, clerks. -The use of centralized accounting system enables Inkwell Ltd to decide decisions quickly and economies of scale as fewer staff overall are needed to complete work unlike if every branch had its own accounts employees. -Flexibility-employees are given chance of advising management in some areas like Alan Cook advised of variances from target. -Cheques are signed by any two of the company’s authorized signatories. -The use of BACS to pay staff is useful since its quick -Giving staff commission is strength itself because their effectiveness and morale tend to improve. -There is a good credit control taking place since all customers that are overdue with their payments are contacted via telephone, written letter. -Good communication i.e. Michelle usually contact shop managers to know when the inventory gets above three days’ holding. -The use of advanced accounting packages like payroll will minimize the errors. -Shortage of staff as well as employing unqualified staff results in poor performance, productivity. Reputation of Inkwell Ltd is at high possibilities of being destroyed. -Short training periods are not suitable for a big company like Inkwell Ltd this will limit employees’ confidence in their work e.g. one day training is not enough. -Inkwell Ltd’s policies are not followed which means they lack direction for example backup is supposed to be done twice a day rather than once. Lack of attendance time record will results in overstatement nor understating figures of hours worked since no control is to be found to record hours worked. -Payments including big amounts are not well monitored, for example Purchase Manager changed what was approved by management that there were to be no increases in prices conceded this year at all but he reversed that, this reflects that follow up was not involved. -Some of the management become reluctant to attend other matters like that one Chapman where there was discrepancies involving big amount and he failed to attend the matter. -Procrastination of some vital areas-differences were caused because the list of people to have access to the general ledger was not yet set so everyone could access. -Some  management like Purchase Manager is short sighted because purchase order processing module had to be bought so that some details of some transactions may not be deleted but Peter concluded it as a waste of money. -The use of one computer by 3-4 part time employees is too bad because it influences less productivity, efficiency since it cannot be used simultaneously so others will have to wait for other to finish and it discourages self independence in workplace. -Recording receipts and reconciling bank statement manually may possibly accumulate errors and consume a lot of time. -Tension between management like that one of accountant and Finance Director may discourages internal relationship and cooperation(team work).The company will suffer since by the time they are obliged to discuss something important they w ill deliberately become pig-headed. OPPORTUNITIES THREATS -Customers are helped to have no history of poor payments so this may enhance the reliability of customers to the company and more customers will be attracted gradually. -There is an opportunity of training staff meaning by the time of completing those studies they will bring huge input that is acquired from outside. -Inkwell Ltd is given an opportunity by suppliers to pay a bit late and this will help Inkwell Ltd to use the money that was to be paid for other like to pay overdraft if there is any. This will also improve cash position -Data Protection Act 1998-Inkwell Ltd is likely to face penalties of failing to keep records since it has the tendency of not keeping records. -Family commitments-Some employees may have family commitments that force them to take some breaks like when family members e.g. when children are sick. This will mean task at work will have to wait especially when company does not have assistants. Some will even take sick leave. -The use of unqualified staff is a huge threat since customers may possibly report that they are not given complete service that match with what they have paid for. This may be reported to consumer affairs and Inkwell Ltd might be penalized. -Power cut may provoke the loss of vital information and Inkwell Ltd may fail to present relevant wanted by external stakeholders e.g. banks so in this way  the company may miss so many chances of opportunities or either be penalized for failing to present information to be used for legal purposes. -There is possibility of theft to take place in the company since Inkwell Ltd is generating a lot of money. -Trading via online might possibly become because it’s a great risk since some may claim to become part of Inkwell Ltd so that they may receive money that was not entitled to them. APPENDIX 4-INKWELL (LTD)’S TECHNICAL NOTES 1) Income Statement-In the context of Inkwell Ltd this will show the owner of the business, sales revenue/income received as well all the cost incurred in the accounting period which will be deducted from the income to arrive at the profit of Inkwell Ltd.This will help the owner to make right decisions and analysis as costs and revenue that has huge impact in the income statement will be highlighted. 2) Statement of Financial Position-Current, non current assets, short term liability and long term liability like loans will be laid down. All liabilities will be added and deducted from all assets for which the amount should be equal to the capital invested in the company by the owners and profit from Income Statement. This will help in terms of planning of how long will the liabilities be paid and when to sell non current assets, how to control receivables. 3) Fraud Detection- The use of regular checking and investigating all discrepancies to conclude what could have went wrong can be one way of detecting fraud. Forensic accountants can as well be useful where investigations will be carried out scientifically. Effective procedures and strategies that are meant to eradicate fraud can be useful in the organization so owners and employees will not want to be associated with fraud cases. 4) Impact of fraud-Fraud can become strong usually if it’s done by the owners of the business, this will include theft of cash, inventory as well as time meant for businesses’ purposes, owners and employees may use business time for their personal activities and this will reduce profitability, production, and effectiveness in the company. Fraud can become a way of life for a business where trustworthy within the business is eroded. Some will be scared of whistle blowing if they are not protected.

Communication Opinion Paper Essay

Communication is the most important tool that we as human us. It is an imperative component in our daily lives. Communication begins when we greet or see another individual that we know. There are many forms of communication and they are effective communication, healthcare communication, and regular communication and many more. The time and place in which we used a type of communication depends on the context of the situation and purpose. Understanding the necessary elements of communication allows individuals to know when and how to use different forms of communication. Elements of communication or sender/receiver when you are speaking to someone they receive the message and then they will give you feedback. Encoding is when you put thought into symbols (gesture or words). Assigning meaning to symbols is called decoding. Message is the idea though, feeling or opinion. Channel is the medium in which through which message travels from sender to receiver. Feedback is the receiver response to the message and indicates how the message is seen (Cheesebro, O’Connor, Rios, 2010). The entire basic element are needed in order to communicate with other effectively the basic element help you to convey your feeling your though with an individual in order to get feedback from the person that is receiving the message. Do the basic elements and the rules of healthcare communication differ? They are the same in order for you to speak to a patient or their families you still have to us the basic element of effective communication. The ethical principles by treating patients with dignity and respect, being honest and trustworthy in their professional relationship, and maintaining patient confidentiality. We utilize the same element when we are speaking with an individual on a personal aspect. By being honest with the patient and their families they gain confide in the decision that you will make when carrying for the patient. How might a provider encourage communication to a reluctant consumer? When a consumer is reluctant to communicate you have to gain the consumer trust that you know what you are talking about. Sharing situation in a conversation that is similar to the consumer can be helpful and may break the ice. Smiling and reassuring the consumer that you are knowledgeable in can answer any question that they may have (Repetto, Gibson, Lubbers, Gritz, Reiss,). How might cultural differences influence communication? Cultural differences may affect the way you communicate. The differences may be verbal and nonverbal communication. Facial expressions like smiling can indicate that people are friendly and approachable but in other culture people who smile can be seen as inappropriate. Context whether it is high or low. High context culture explain everything that they are talking about and assume that other do not have any information on a certain topic. Low context culture assumed that people understand what is being said to them and as a result, they do not explain everything. Eye contact show interest in another person but in other cultures eye contact convey honesty. Formality speaking can be formal or in formal depending on cultural norms. Informal culture assume that everyone is equal. Formal cultures assume that there is hierarchy among people. Touching the way people touch one another may depend upon whether they are a contact culture or a noncontact culture. Contact cultures touch each other when they are speaking. Noncontact touching is inappropriate, pushy and aggressive. Even though we communicate there are still barrier that can stop us from communicating effectively with other. There are culture barrier and language barrier. We communicate with other on day to day bases; whether it is speaking to a friend or a consumer in order to communicate effectively we have to use the basic elements of communication in order to establish a relationship that is honest straight forward and respectful to whom you are speaking with. Barrier can be hard to overcome as well as cultural differences but with the basic element in place when we are communicating with other can establish a great relationship between the sender and the receiver. References: Communicating in the workplace Thomas Cheesebro, Linda O’Connor, Francisco Rios, copyright, 2010 Chapter 1 & 3 Practical Application of confidentiality rules to health lake transition instruction Repetto, Jeanne B, Gibson, Robert W, Lubbers, Joyce H., Gritz, Sheila, Reiss, John 2008 vol.29 issue 2

Management and Harbin Engineering University

Question1 – Please give a brief summary of your current recreational and leisure activities, including sports and hobbies. * †¢I am a grade eight pianist and play a number of other musical instruments including guitar and drums. I used to be a member of a band for two years and participated in a number of performances. I successfully organized two Christmas parties for the department when I was in Harbin Engineering University. †¢I enjoy playing basketball, swimming, playing pool as the methods of relaxation. Question2 – What clubs and societies are you a member of and in what capacity? * I worked as a team member of the event management section belonging to the student union of University of Strathclyde. â€Å"Battle of Bands† is one of the event I worked for with five team members to deal with the Finance and Marketing parts. Set up the budget and successfully generated funding from companies. Question3 – What factors have influenced your career choice? I am an enthusiastic team player and appreciate the value of working well with others. I have a natural affinity towards problem solving and enjoy reading and researching developments in the financial industry. During my spare time, I found myself reading and researching stock market data and investing in a portfolio of my own. I was frequently asked to completing tasks at short notice, which required me to have great organizing skill and work well under pressure. My general interest and passion for the industry is one of my principal reasons for pursuing a degree in Finance. Question4 – Outline your career ambitions and objectives. * My short-term objective is to work in a fast growing company which can provide me with great opportunities to add value to the company by using my education and variety of experiences and eventually increase its bottom line. My long-term objective is to become a qualified professional and a considerable manager or leader of the company. On the other hand, I will attain the professional qualifications such as CFA, ACCA, etc. Question5 – At KPMG our global values guide the way that we interact with each other and help to create our open, friendly and supportive culture. Please tell us about a situation where you have used two of KPMG's values to achieve a positive outcome. *

Restaurant Report Essay

Cut pork into  ½ in. squares and with the pork bones fry over low heat until brown and the meat is slightly dry. If pork is very fatty, pour off all but 4 or 5 tablespoons of the grease. Using a colander, strain tomatoes into an 8-quart saucepan and coarsely chop tomatoes. Combine tomatoes, tomato sauce, hot water, cooked pork, and bones in the same saucepan. Bring to a rapid boil and continue boiling for 20 minutes. Add spices, chopped hot peppers and chopped chilies (including jalapeà ±o). Continue boiling for another 20 minutes. Finish by cooking on medium heat until desired thickness, usually about another 20 minutes. Remove bones before serving. Serve in deep bowls with tortilla if desired. The recipe for green chili comes from the La Bolos restaurant in Denver, CO. My mother gave me the recipe, which she acquired from the restaurant in the 1980’s. She first started going to the restaurant with her best friend Debbee when she was in graduate school. My mother has always told me that  she loved the recipe because even though graduate school was grueling and tiresome, her and Debbee would make time to go to La Bolos. At La Bolos they would wait in line just to get their table in the back then they would both order the smothered bean burrito with their signature green chili. Although eventually my mother and Debbee graduated, my mother got the recipe for green chili and continued to make it on her own. When my mother first started to make the green chili she followed the recipe to the â€Å"t†. However after decades of taste testing her and I have tweaked the recipe to increase the amount of green chili peppers and jalapeà ±o peppers. We have also replaced the sugar with Splenda in order to cut down calories. My mother started to make green chili for my grandpa when he came to visit her after graduate school and he fell in love with it. Since he enjoyed the chili so much my mother began to make it every time my grandpa visited. It became a tradition that green chili would be made every time grandpa came to visit. When I was a young girl my grandpa always taught me that the chili wasn’t hot enough if he wasn’t red in the face and sweating; Hence the addition of jalapeà ±os. Usually the dish is served in the mid-afternoon after my grandpa has walked around the house making minor fixes to the various appliances. Everyone sits around the table and has a bowl of green chili while we inquire into my grandpa’s fascinating history. The main ingredient in the green chili is pork shoulder, which comes from the pig. Pigs originated from the wild boar, Sus scrofa, which originated from the Middle East and the Mediterranean sometime between 7000-5000 BCE. Archaeologists have also found remnants of domesticated pigs in Palestine, Iraq, Turkey, and Greece (Gade). They have also found pigs were the oldest domesticated animal besides dogs. Other archaeologists have found that pigs may have originated in Southeast Asia then migrated to China. Since archaeologists have come to different conclusions as to where the pig originated, it has been suggested that the pig may have domesticated in multiple places. In addition pigs may have made the conscious choice to move to places where were humans present, since pigs could feed off of humans waste (Gade). Waste was a good source of food for pigs because they are able to eat plants and animals. In the Middle Ages people began to breed and sell  pigs as a source of income. Breeding of pigs became more intricate at this time because now there were laws and regulations that needed to be followed in order to be a pig farmer. In the modern world there are still many restrictions on how pigs can be raised and slaughtered for consumption such as how large the living area must be and how many antibiotics can be given to the pigs. Another key ingredient to the green chili is diced tomatoes and tomato sauce. Tomatoes can be dated back to 900 BCE and were originally from the Americas, specifically the Andes region. However due to their distinct smell when on the vine people in the Americas believed that the tomato was poisonous and a part of the nightshade family so people did not use then for food. Instead people used tomato plants as decoration for their gardens, due to their bright green and red colors (Texas A&M). Europeans were the first people to realize that tomatoes were edible and began to spread the knowledge. Italians were the first Europeans to grow tomatoes in the 1550’s and people in Europe soon began to call tomatoes the â€Å"love apples† (Texas A&M). In North America the cultivation of tomatoes did not grow to the extent that it did in Europe until Thomas Jefferson included them in his massive garden. Jefferson was known for growing vegetables and taking notes on their growth, whic h allowed for farmers everywhere to learn when his discoveries became public. Nowadays tomatoes are cultivated all over the world and new varieties are being created and tested. The most essential ingredients to green chili, in my opinion, are the hot green chili peppers and jalapenos. Chili peppers are thought to have originated in 5000 BC in what is now Mexico. Christopher Columbus is credited for discovering Capsicum, but he incorrectly placed it in the pepper category with black pepper (Food Timeline). Columbus brought the chili pepper to Europe where it quickly spread to India and Asia through various trade routes. Many scholars note that the Portuguese were essential in the spread of the chili pepper throughout these trade routes. However specifics on these trade routes are unknown as they either were not documented or were destroyed over time. Eventually people began to expand upon the use of chilies besides just using them as a spice. Stuffed chilies,  stuffed peppers, and beef stewed with chilies became extremely popular in the 19th and 20th centuries and still are today. The other ingredients in the green chili that really bring it together are sugar, salt, and garlic. Although hardly detectable the chili would not be complete without these three items. Sugar originated in the Indies in 1200 BC and was used by the Egyptians and Phoenicians as a medicine (Food Timeline). However it wasn’t until 1000 BC that Arabs in Crete perfected the refinement of sugar. When explorers came to the New World they realized the potential to mass-produce sugar from the abundant sugar cane in the area. The British colonies became obsessed with production of sugar and devoted the colonies of Barbados and Jamaica to sugar production (Food Timeline). Their investments paid off as sugar continued to sell and be produced in colonies all over the New World. Since this time sugar has become further refined and mass produced in various forms including the highly controversial form of high fructose corn syrup. Salt has been present on Earth as an essential mineral since the Neolithic age. There are even salt mines in China dating back all the way to 2000 BC. People began to settle in areas where salt mines were and they began to take advantage of the natural habitat and mined the salt out of the earth. In addition to salt mining people boiled off water from salty lakes and springs. In the 4th century it was discovered that iodine deficiency was associated with overactive thyroid and in 1833 the French recommended iodized salt as the solution to overactive thyroid. This recommendation was not present in the United States until the 1920’s. One of the oldest foods known on the ingredient list for green chili is the garlic. Garlic dates back to 3000 BC and originated from Central Asia (Food Timeline). It was known, and still is, for its medicinal and therapeutic uses. In Ancient Rome and in the Middle Ages garlic was known to be â€Å"peasant food† and was not seen as appropriate for people in higher classes. Thankfully by the 19th century people recognized its flavorful value and it become the celebrated ingredient that is today in the modern world. The ingredients to green chili may all have different origins, but they are all prevalent in modern day Mexico. This chili has a distinctly Mexican flavor to it due to the tomatoes, garlic, and chili peppers. Although my family has no cultural ties to Mexico, my mother living in a predominately Mexican area of Denver allowed for green chili to become one of my families most loved recipes. It has become a dish that will always bring comfort and memories with my grandfather to my family and me. References The Food Timeline http://www.foodtimeline.org An online source Gade, Daniel W. â€Å"II.G.13. – Hogs.† The Cambridge World History of Food. N.p., n.d. Web. 20 Feb. 2014. . Texas A&M AgriLife Extension. Texas A&M, n.d. Web. 20 Feb. 2014. .

Abstinence Education And Sexual Education

of adolescent children receive some form of sex education before graduating high school. Sexual education units of classes are taught in two ways; comprehensively and abstinence-only. Comprehensive sexual education covers abstinence as an option, but teaches a generally wider array of sexual health options, like contraceptives and ways to avoid sexually transmitted infections. Abstinence-only education, however, teaches students that engaging in sexual activity prior to marriage is morally wrong, and†¦ Having abstinence only education as a form of sexual health education can lead women to be have problems in the future. As in the article â€Å"We need to raise awareness about female fertility before it is too late†, there is a nurse who mentions the importance for young people to be taught the biology of reproduction as a part of a sexual health education class (Denton 32). She states that there are women around their late thirties and early forties who are having a hard time conceiving (Denton 32)†¦ many good reasons to teach abstinence, there is, of course, a great deal of controversy in the communities throughout the U.S., as there would be with any kind of statement that shows a personal opinion. . For example, â€Å"Abstinence-only education isn’t ‘education’. By design, it’s a program that leaves young women and men in the dark and misinformed† (Getting to Responsible Sexual Health Education). This quote, coming from K. Sajuta, states that abstinence-only education should not be taught. In several†¦ all American teenage students. For years the education system in America has either taught an Abstinence only curriculum or not had any form of sexual education. Until the outbreak of human immunodeficiency virus in the 1980’s the exclusively abstinence education curriculum was considered sufficient, then many professionals had to consider another scholastic approach in the prevention of sexually transmitted diseases spreading. An extensive sexual education curriculum has been considered to be the best†¦ Sex Education School systems in the United states have been implementing sexual education into classrooms. Arguments are abundant when dealing with such fragile situations and there are many advantages and disadvantages of sexual education being taught in the public schools. It seems that most parents are either strongly for or against sex education classes, but there are a few parents that are on both sides. In fact, there are more parents that support sex education classes. However, there are†¦ Despite that image, sex education should be taken seriously. What is taught to young people early on about sex, impacts their lives as adults. Abstinence only sex education teaches students to wait until marriage for sex, often leaving out details about STDs and pregnancy. Comprehensive sex education gives students medically accurate and evidence based information about sex, providing them with the knowledge they need to have safe sex and healthy lives. Despite comprehensive education being the most informative†¦ Sexual Education in Schools Sex education in schools is important, but most students that are in a sexual education class have a distorted view of sexuality. They also do not have a good understanding of the word contraception and how to have safe-sex practices. Abstinence-only programs in public schools have become popular because of a law that gives millions of dollars to schools that will teach this program. This program has a great intention of persuading their youth to wait until marriage before†¦ there is no way this would pass for sex education outside of the silver screen, right? Actually, sometimes it does, and that comes with major consequences. Abstinence-only sex education has been taught in United States public schools for decades. This has been the state-preferred form of sexual education in many states, though proven to be ineffective in preventing or lowering the rates of teen pregnancies and STI transmission. Sex positive education, or education that teaches proper methods of protection†¦ Abstinence-based sex education isn’t a practical approach to sex education because it doesn’t give students the necessary resources they need to prevent the consequences of engaging in any type of sexual activity. Teenagers need the proper facts about contraception and birth control to be able to take the appropriate precautions for when they decide to become sexually active. With abstinence-based programs there is no decrease in the amount of sexual activity that students are engaging in and where†¦ The majority of born again Christians also support abstinence only programs because they tend to have different perspectives about sexuality than the rest of America. Eighty-one percent of Christian Americans voted to have abstinence only education while only thirty-one percent of other Americans voted for abstinence only education. The Community-Based Abstinence Education (CBAE) program has mostly funded organizations that have strong religious faith. A Silver Ring program has even been placed†¦

Betsy Ross Made Me Love Reading

Im not sure why I chose the story of Betsy Ross. It may have been because she was female, or it may have been my curiosity about how a woman was chosen to sew the flag of our nation. The author took me back to the sasss, and made me feel like I was right there alongside Betsy. The story told of Betsy Grooms childhood raised with her sixteen siblings In the Quaker Church. Although Betsy knew she would be expelled from the Church and split from her family for marrying outside her faith, she married John Ross when she was 21 years old.The courage It took for Betsy to go against her familys wishes was Inspirational. I could not comprehend how she was able to leave everything she had ever known. The story went on to tell how the two of them began an upholstery business together since Betsy had excellent sewing skills. John and Betsy attended the First Christ Church in Philadelphia, and sat across the aisle from George and Martha Washington. I couldnt imagine how it would feel personally knowing the man who was soon to become President of the United States.Betsy recently embroidered ruffles for George Washingtons shirts and cuffs. In June of 1776, she was asked to sew the American Flag by George Washington, Robert Morris, and George Ross. The author was able to tell Bets story in such a way that I was fascinated and mesmerisms. I learned that books didnt have to be boring. I discovered that not only can you learn from books, you can be entertained. I remember that I read a lot of the biographies In the library that year. I read about George and Martha Washington, Abraham and Mary Lincoln, Benjamin Franklin, JohnAdams, and Dooley Madison. Their stories took me back in time. They taught me how people lived in the past and about all the hardships they had to endure and overcome. Reading opened my eyes to other worlds and experiences. It improved my reading ability and comprehension skills which helped me in school. As I grew older, I continued to read. In middle school and high school I made friends with other girls who also enjoyed reading. Some of the other kids would make fun of me because I was often reading.Since was a chubby child, I was frequently picked on and bullied y the other students. Reading gave me an escape from this abuse. In books I could be someone else, someplace else, and not have to deal with the bad behavior of the other children. I would never have Imagined all those years ago that a simple school assignment would have started me on a life-long Journey with books. I love to disappear into the world of a novel, fall in love with its characters, and lose myself in sure neither she nor Betsy Ross would have ever imagined the impact they would have in my life.

Green Bay Packers and their affect on business in Green Bay, Wisconsin Research Paper

Green Bay Packers and their affect on business in Green Bay, Wisconsin - Research Paper Example Green Bay Packers has joined American Professional Football Association in 1921. During the last 93 years of history, Green bay packers have undergone many ups and downs. However, it was successful in winning thirteen league championships in America. It is a record in America as no other professional football team in America was able to come closer to this record yet. The ownerships and management of this famous football club changed time to time during the last 93 years of history. In 1923, Andrew B. Turnbull was elected as the first president of Green Bay Football Corporation. Mark Murphy is the current president and chief executive officer of Packers. Plenty of famous players played for Packers in the past. In the list of Pro Football Hall of Fame in Canton, Ohio, 21 packers’ players have been included so far. Some of the recent players included in that list were Henry Jordan (1995), James Lofton (2003), and Reggie White (2006). The current player, Rodgers is voted as NFLâ €™s Most Valuable Player by The Associated Press in 2012. â€Å"The NFL is one of America’s biggest brands. It is the most popular of all professional sports in the US. It is a $9 billion annual business†3. Business interests are motivating most of the football clubs in the world at present and Green Bay Packers is definitely an exception. ... The owners of these football clubs are billionaires who are more interested in business rather than sports. The performances of these football clubs affect the business positively or negatively. For example, â€Å"Manchester United has reported a 3.3% fall in revenue to ?320.3m ($520m) for the year to 30 June, after its early elimination from the Champions League last season†4. Same way the performances of Packers affects business in Green Bay, Wisconsin positively and negatively. When packers win matches regularly, business in Wisconsin increases. On the other hand, when Packers loses matches regularly, business in Wisconsin faces problems. This paper analyses how the wins and losses of Packers affect business in Green Bay, Wisconsin. Effects of Green Bay Packers on business in Green Bay, Wisconsin â€Å"The Packers led the NFL in apparel sales last year—the top two selling jerseys in the league were Packers Aaron Rodgers and Clay Matthews—making $27 million ju st through the pro shop inside Lambeau Field and the site Packers.com†5. National football league of NFL is the most popular game show in America. Prominent NFL players are big celebrities in America. Packers Aaron Rodgers and Clay Matthews are some of the prominent NFL players in America at present. It should be noted that iconic players always wear jersey of a particular kind. For example, Football legends Maradona and Lionel Messi are interested in number 10 jerseys. FC Barcelona number 10 jersey is one of the most favorite items for the football crazy people all over the world. Same way, the jerseys of packers’ players are bringing huge revenue to the club. Even though

Introduction to management Essay Example | Topics and Well Written Essays - 1000 words - 1

Introduction to management - Essay Example This scenario may be referred as dynamicity of the environment. The shorter termed opportunities and speculation points cannot be integrated in the previously designed strategic plan of the organization (Steed, 2013). Conventional strategic plans are not flexible to absorb the environmental developments while the previous plan is being implemented. The strategic plans are result oriented, but the minor flexible slots can provide the short term advantage to the competitors. The environment of the organization apparently remains unchanged and stationary. The previously stated phenomenon creates rigidity because of mission and vision statements. Mission and vision statement are the guides for future time period. The frame work for future time is usually for longer time period and once it is created, no one can add newer dynamics into the objectives’ timeline. However it is not a rule of thumb because some strategic plans have the capability to recognize the importance of the envi ronment but only to the extent of locked in objectives. The extent of absorbability is not significant to compete over the cutthroat bases (Burus, 2013). Strategic planning possesses vital importance in the strategic success of an organization. There are meaningful rationales behind creation of strategic plans. Foremost, the strategic plans provide an enlightened way to create the organizational goals fulfilled. It puts the synergy in to the organizational energies by providing a leading path definition. The leaders within the organizations have clear idea of expected output from the subordinate and the employees gain a transparent spirit of anticipations. The exchange of expectations creates a bridge like roadmap through which the organization personnel lead their tasks. The concept of cross functional work teams and self managed teams has significantly twisted the scenario. Increasing competition has augmented the need of organizational commitment and innovative environment. For e xample, Google Incorporation provides one an hour to its employees which is spare of the routine tasks so that they can have a brain storming session and come up with the innovative ideas. Recognizing the importance of the strategic planning, we cannot recommend letting the strategic plans go. It needs to create integration with dynamicity of the environment with the organizational strategic plan (Steed, 2013). Leading innovative organizations in the world are leaning to transfer their organizational structures from mechanistic to organic ones. The flatter organizational hierarchies provide a wider room for innovation and dynamicity absorption. At the same time it is required to create linkage between external changes and the current organizational strategy. However it still prevails like a major decision to be taken in the milieu of large organizations. The cultural and team work constraints are enough significant that organizational strategy has a little space to roll over the sma ll changes (Slezek, 2013). Dynamicity absorption is suggested to attain through flexible mission and vision statements. In the conventional settings, it almost seems to be impossible to stick with the environmental changes along with implementing a rigid, long term and result oriented organizational

What impact, if any, are sculpture parks and gardens having on the art Essay

What impact, if any, are sculpture parks and gardens having on the art world of today - Essay Example Jean-Francois Lyotard argues that realism in art is a form of conformism, and that the task of the modern artist is to produce â€Å"incommunicable statements† which cannot be fitted in to the easy flow of information within computerized society. In his ‘Appendix Answering the Question: What is Postmodernism?’, published at the end of The Postmodern Condition, he wrote that the â€Å"only definition† of realism is that â€Å"it intends to avoid the question of reality implicated in that art† (1979). It is associated in this account with those who â€Å"pursue successful careers in mass conformism by communicating by means of the ‘correct rules,’ the endemic desire for reality with objects and situations capable of gratifying it† (Lyotard, 1979, p. 75). This uncritical use of established methods of representation is contrasted with ‘avant-garde’ art, which, he argues, uses experimental innovations in technique and stru cture to attempt â€Å"to make visible that there is something which can be conceived and which can neither be seen nor made visible† (Lyotard, 1979, p. 78). This â€Å"something that can be conceived but not seen nor made visible† is often referred to as the sublime, a quality of transcendent greatness â€Å"with which nothing else can be compared and which is beyond all possibility of calculation, measurement or imitation† (Wikipedia, 2006). The presence of this sublime element, then, inspires the imagination in a specific direction based on which elements remain visible or understandable.

Spanish and French Baroque Research Paper Example | Topics and Well Written Essays - 1500 words

Spanish and French Baroque - Research Paper Example Paintings of the Baroque style show a kind of dynamism, in contrast to the static mood of the Renaissance. They achieve a sense of movement by placing the composition along the diagonal, instead of the vertical. The paintings of the age were infused with the vitality and vigor, which had taken hold of Europe after the counterreformation. Landscape was treated as an adjunct to the primary figural subject and served as merely the background. In fresco decoration it appeared as an â€Å"ornamental interlude† in opposition to the main figures. The artists of the Baroque era took the landscape and â€Å"endowing it with a new grandeur† pushed the details and incidents to the realms of secondary objects. This style of painting was marked by Pastoral themes, and the artist tried to recreate Virgil’s Arcadia as the locus amoenus (pleasant place), where shepherds could lead the days in otium (leisurely) pursuits. Baroque works of art stressed upon the idea of creating ple asurable emotions but without any vulgarity, and keeping it â€Å"simple and natural’ based on the concept of les biensà ©ances (decorum). The Classical landscapes of the Baroque age painting, is marked by vast open spaces, with an architectural structure, usually a dilapidated fort or castle, which is placed there so as to â€Å"order the landscape through a symmetrical placement of geometricized forms.’ The Baroque style was practiced predominantly in Catholic countries of Europe, and so, many of the important pieces of art can be traced to Spain and France.

The Ancient Middle East Essay Example | Topics and Well Written Essays - 1250 words

The Ancient Middle East - Essay Example Additionally, believers and followers of both the religions also strongly believe that God is an eternal being, and He has the power to reward and punish to righteous and sinner persons respectively. Furthermore, believe in Messiah means Jesus Christ, who is believed as the son of God incarnate by both the religions, and they believe that Messiah (Jesus Christ) is yet to come from the house of David to build up a God's precious home on the earth (Lundquist). Trinity is another common belief between these two religions according to which both of them believe in the existence of Holy Father, Son and Spirit within the same Godhead, but they are separated from each other. It can be clearly understood as that God is considered as a three person, the Father, the Son and the Holy Spirit. These three are distinct, and yet all exist in a common person. If one of these were removed, there would be no God. Also, in Christianity and Judaism it is believe that the Trinity is involved in many othe r things. Such as, God had made this world via the Holy Son in Holy Spirit. The Holy Father sent forth His Son and Spirit to the Old Testament saints to let them know about the father (Lundquist). In both these religious, people follow guidelines of a Holy Book called as Bible, however, the only difference between their books is that Christian's Bible is consist of old and new testaments of Holy God while the Jewish Scripture is known as Hebrew Bible and it is arranged in three different sections (Lundquist). In addition, Covenant is another most important and common belief among Jews and Christians, which make them believe in actions during the last supper, and they religiously accept the fact that God will choose specific people, who will be reinforced by the Covenant at Mount Sinai. It should be noted here that this concept of the covenant is different from original covenant. It is basically an agreement between God and His followers (Jews and Christians) according to which they believe that through Moses, the followers will enter a covenant with God (Lundquist). "The Lord said to Moses, 'Write these words down because the covenant I make with you and with Israel is in these words.' So Moses...wrote down the words of the covenant, the Ten Words, on the tablets" (Think Quest 3). Last and an important common belief among these two religions and their followers is that they both strongly believe in the life here after. They have accepted the fact that after dying their souls will go up in heaven or hell based on the deeds they have done in the life here. Also, they believe that God will make the fairest judgment and that life will last forever. Christians and Jews have a very strong belief about life after death, which is based on the resurrection of Jesus (Lundquist). Although, these two religious were close to each other and they still are up to some extend in terms of their beliefs and rituals. However, the separation between these two religions undoubtedly has taken place, but that separation did not take place fast and easy. The whole separation took approximately more than hundred years and the crucial division did not happen all at once (Lundquist). Christianity started with Son of god (Jesus Christ) and his disciples

Asian Management - Management in India Essay Example | Topics and Well Written Essays - 1500 words

Asian Management - Management in India - Essay Example Indian economy during 1950 to 1980 was highly dominated by the agriculture sector and the five year plan. Some of the acts which were introduced during this period were Industrial Policy Resolution 1956 also called as the unleashing of ‘license raj’, Monopolies and Restrictive Trade Practices Act (MRTP) and Import substitution. (PBS, 2004) Bureaucratic control of private sector through licenses, permits, taxes and tariff infuriated quality global competitiveness and managerial imagination. This high level restriction, poor quality of infrastructure along with high level of corruption caused to migration of entrepreneurs from India. Family conglomeration was seen in the Indian corporate sector led by names like Birla, Reliance, Tata, Bajaj, Mahindra, Godrej and Thapar. Rajiv Gandhi emphasizes economic liberalization and pushes for development of the technology sector. The government introduces economic reforms, including reduced quantitative restrictions on imports, decreased subsidies, fewer licensing requirements, the sale of shares in select public enterprises, and tax reforms.(Source: Veen R.V., 2006) During this period of liberalization comprehensive changes were seen in the mindset of corporate leaders. India became the host for the global firms which brought world class management in the country. Indian education system improved and India produced half a million of engineers, thousands of doctor and MBAs per year. Indian entrepreneurs who were used to the art of manipulating, managing and circumventing the regime of controls and restrictions and the power centre of licensing, would be able to break away from the past and rise to the occasion of liberalization. The country stepped into liberalization. The government sold off shares in its companies and opens the door to foreign investment. Liberalization brought GDP growth to 7 percent, and pushed the inflation down. A new private sector emerged, especially in technology services, side by side

Web-Based Courses Essay Example | Topics and Well Written Essays - 750 words

Web-Based Courses - Essay Example It asks of the students to remain at the convenience of their homes and attain education which is being imparted on the campuses. This has become such a huge part of our education systems that the world is quickly coming to terms with the very same. More and more research is however needed to ensure that there are fewer flaws in the connectivity systems which guarantee a proper linkage between the university lecturers and the students sitting within their homes or in the form of groups. The people who are most likely to benefit with the coming of age of these web-based university courses include the students who are unable to attain visa and permission for studying abroad in different campuses of the world. Also tuition fees is another significant aspect that comes under the related discussion, which could be marked as one of the reasons as to why students choose to have the web-based university courses in the first place. The disabled fraternity is also likely to achieve high quality education through the adequate use of technology coming under the heading of the web-based university courses and indeed distance learning. Then there are the aged people who are immobile and cannot move as such which form a large percentage of the students who acquire education through the use of the web-based university courses. However the single most significant feature of these people getting connected to the web-based university courses lies in the fact that fees is a major issu e and these people are unable to pay such hefty sums whilst enrolling at the time of admissions to the universities the world over. On the flip side of the coin, the weaknesses, risks, disadvantages and problems concerned with the web-based university courses are also present. These are in the form of absence of providing an interactive discussion with the instructors and fellow students in the real sense of the word. The aspect of asking questions and clarifying points could be marked with

You are to write and deliver a speech on 'my future Essay

You are to write and deliver a speech on 'my future - Essay Example Through language different signs have different meaning. These signs include; spoken language or signed language. The different components of language include; syntax which is the order and hierarchy of utterances that are meaningful; morphology, which are the smallest possible semantic units that are composed of phonemes; semantics which is the meaning related to a word, phonetic and phonology which are sound and gestures that are constructions of a language. Language helps to promote literacy level, mostly when raising children. A child’s journey towards literacy involves the following; learning how speak, read, write, draw, understand, listen and watch. This helps to develop a child’s skills (Chomsky, 2006, p. 152). There are three strategies used in literacy development. The first being child-oriented strategies, which encourage children to initiate and engage in everyday interactions so that educators can respond to their ways and encourage them to engage in the interactions. The second is the interaction-promoting strategies that encourage comprehensive individual and group conversations between adults and children. The third is language-modeling strategies that expand the child’s oral language skills and facilities development of abstract language. Language promotes communication. Communication skills are very important to children without language, it is difficult to know what they want and need and what is important to them. Languages helps in expressing their ideas, hypotheses, emotions, desires, and all things that need expressions (Chomsky, 2006, p. 141). Communication activities provide opportunities for learners to use language with one another and with people in the community. Language promotes cultural identity. The language brought about by the wants of people who are at a particular location over a specified period of

Delovepment of A Marketing Plan Essay Example | Topics and Well Written Essays - 1250 words

Delovepment of A Marketing Plan - Essay Example Product, Place, Promotion, Price. Marketing planning is a logical sequence and series of activities leading to the setting of strategic planning objectives for an enterprise, and the formulation of strategic plans for achieving them. In essence, it is a process for determining what a business should become and how it can optimally achieve that goal. The Marketing Process Company assists clients in development of marketing plans, building on the market insights gained from market mapping and market segmentation. Following strategic marketing planning process using software(s), the users find that they are able to manage marketing more effectively and so identify profitable growth areas. People are able to make better investment decisions, be they about money, people or resources. Increased profitability from focusing on the most favorable opportunities and reduced costs from withdrawal from ill-chosen business soon repay the investment in a strategic marketing planning system and processes. A marketing plan is a written document that details the necessary actions to achieve one or more marketing objectives. It can be for a product or service, a brand, or a product line. It can cover one year (referred to as an annual marketing plan), or cover up to 5 years. Tourism has started to receive increased attention as an important sector in XYZ's economy, and has provided a much-needed boost to XYZ's economy. Travelers generated $1.94 billion in revenue for XYZ in 1987. There were 45,700 jobs generated through tourism within the state and the state collected $93.3 million in tax revenues from tourism expenditures. Capitalizing on this expanding tourism interest in XYZ will require each community or region to have a detailed plan for the development, marketing and evaluation of its tourist market. This strategy will help develop marketing and evaluation plans of tourism by XYZ communities and regions. However, with minor modifications, the process can be used for any organization or business. A well-developed marketing plan is necessary to have an effective marketing program, regardless of the type or size of the business or organization. Market Research Survey To gather vital information about current market trends, customers, competitors, and potential areas of growth, enterprises around the world implement Market Research strategies throughout their operations. Market Research Surveys can fully integrate with the existing MR and other business systems, enabling other enterprises to create accurate surveys and maintain up-to-date market research data; turning responses into actionable results. Market Research Surveys can be deployed by e-mail or by pop-ups/banners. High scalability able to support hundreds, thousands, or millions of respondents. Integrated panel/respondent management system. On-demand and On-Premise offering available. Accurate Analysis Through integration, response data collected can automatically update existing CRM or other business systems, providing more in-depth results and analysis. Faster Turnaround Real-time capability

Fluid coursework Essay Example | Topics and Well Written Essays - 2250 words

Fluid coursework - Essay Example Increase in velocity of the fluid leads to decrease of the pressure exerted by the fluid. The equation defines is the relationship between the velocity of the fluid that is flowing in the pipe and the cross sectional area of this pipe. As the radius of the pipe decreases the velocity of the flowing fluid will increase and vice-versa. Fluid flow through a pipe will be used to study the Bernoulli Effect under specific requirements and constrictions. There will be calculations, results tables and plotted graphs that will be analyzed to arrive at the Bernoulli equation. The experiment requires a Bernoulli tube, Hydraulic bench, Stop watch and the venturi meter. To calculate the mass flow rate, the fluid weight which is 10 kilograms will be divided on the time of each pattern of flow in seconds. The resulting value will be divided on the on 1000 which is the density of the water to get the volumetric flow rate. Slow flow rate: The time calculated is 49.12 seconds, the weight of fluid is 10 kilograms, therefore mass rate= (10/49.2). To obtain the volumetric rate, the resulting value will be divided on 1000 which is the density of water, therefore volumetric rate = 0.000203583 Medium flow rate: The time calculated is 32 seconds, the weight of fluid is 10 kilograms, therefore mass rate= (10/32). To obtain the volumetric rate, the resulting value will be divided on 1000 which is the density of water, therefore volumetric rate = 0.000313 Full flow rate: The time calculated is 29.05seconds, the weight of fluid is 10 kilograms, therefore mass rate= (10/29.05) To obtain the volumetric rate, the resulting value will be divided on 1000 which is the density of water, therefore volumetric rate = 0.000344 The ideal results that should be obtained is the constant values for the total head as Bernoulli equation stated, but there are few

SLP 4 When a company does not have a large IT department Essay

SLP 4 When a company does not have a large IT department - Essay Example Information System Planning and Selection for the company that is represented in this particular case study wholeheartedly claims that they have readily available functional specialists to assist customers that their services consist of, "information system (ERP) needs analysis, functional specifications, development of a Request For Proposal, evaluation of responses, vendor selection, and contract negotiations. For existing information systems, we will assess current performance and expectations against end-user needs, and develop short term and long term plans for improvement" (Education, 2008). With regard to higher education (which is their specialty), here are several projects that a prospective customer can choose from when it comes to Information System Planning and Selection. ... Judging from their list, they offer a lot more as far as services as our company does. Leveraging a powerful combination of the best industry-proven practices and leading standards, strategic vision, a vast spectrum of technical and technological competencies, Softerra offers its clients a comprehensive suite of IT services including Strategic Business Planning, Software Consulting, Software Design, Project Management Resources, Re-engineering, Software Upgrades and Website Enhancement, and Rapid Application Development, Custom Software Development, Custom Web Application and Development, Custom Database Design along with Development and Marketing, PDA Software Development, Custom Web Page Design and Original Artwork, and Information Technology Consulting. This is not an all-inclusive list, which is even more impressive (EduTech, 2008). The third directly competing company that was located was IBS. "IBS relevant IT consulting services to mid-size and Fortune 500 companies alike" (Softerra, 2008). Their main competencies include .NET and Java Development and Integration, Custom Development Solutions, Data Management Solutions, Information Worker Solutions, Advanced Infrastructure Solutions, Advanced Infrastructure Solutions, and more. A particularly intriguing company was Gatesix. They are known as a virtual consulting firm, serving the online community. According to their website: A smart company concentrates on its core business competency and leaves other tasks to those with specific expertise. Let the specialists at Gatesix save your company valuable timewith expert technology consulting. Our consulting staff will help smooth your

Fundamental Analysis of Hewlett Packard Essay Example | Topics and Well Written Essays - 3500 words

Fundamental Analysis of Hewlett Packard - Essay Example Acknowledging the significance of the company in its relevant field, this report aims to provide a detailed analysis of the company. This report consists of two major parts. First part of this report encompasses the qualitative information about the company, which includes objective of the company, products manufactured by the company, its target market and competitive edge. The second part incorporates the financial analysis of the company, which includes evaluation of income statement, balance sheet, cash flows and ratio analysis for the past 3 years i.e. 2011, 2010, and 2009. Based upon these analyses, recommendations will be made for investors whether or not to invest in the company. For investor relations, qualitative information is equally important as quantitative information. It allows the investors to gain insights related to the objectives and prevailing operations of the company. Investors cannot take decisions just on the basis of numeric figures. The reason is that somet imes companies manipulate their numeric figures and overstate the figures of profitability. Therefore, qualitative analysis is also studied carefully in order to provide recommendation to investors. The more a company is inclined towards expansion, the more are the chances for it to provide profits to investors. Qualitative analysis of HP has been mentioned in the subsequent sections of this paper. 2.1 Objective of the Company The primary objective of the company is to serve the technology based needs of customers. The company’s major corporate objectives include: Customer Loyalty; HP earns customer loyalty and respect by consistently providing value and the best quality Growth; HP acknowledges and grabs opportunities for growth, which builds upon their competencies and strengths. Profit; the company generates sufficient profits to create value, finance growth and achieve its corporate objectives. Market Leadership; HP leads in market place by designing and delivering innovat ive and useful products, solutions and services. Commitment to Employees; HP shows commitment towards its employees by rewarding and promoting them, based on their performance and by creating an environment that reflects their values. Global Citizenship; HP claims to fulfill its responsibility to communities by being intellectual, economic and social to where they do business. Leadership Capability; The Company claims to develop leaders who achieve business results, lead to win and grow and exemplify company’s value (HP CORPORATE OBJECTIVES AND SHARED VALUES). 2.2 Products Manufactured There are huge varieties

Improvements in Transportation Essay Example for Free

Improvements in Transportation Essay The growth of the Industrial Revolution depended on the ability to transport raw materials and finished goods over long distances. There were three main types of transportation that increased during the Industrial Revolution: waterways, roads, and railroads. Transportation was important because many people began living in the west and farther away from their homes. Prior to 1750, villagers either had to walk everywhere they went or travel by horse and carriage. The roads were in poor condition and in wet weather they became very muddy with the carriages often becoming bogged down. The villagers spent most of their time trying to repair the roads without receiving any pay for their work, but as turnpikes were created this was no longer a problem. A turnpike is a road that has a smooth layer of crushed rocks, with large rocks underneath. This allows the water to drain properly. Before the steamboat ships had to use the power of the wind in order to move from place to place, and so the speed of travel was limited and slow. Then steamboat emerged, Robert Fulton made the first steam-powered engine to power a steamboat, and in 1807 he demonstrated its use by going from New York City to Albany via the Hudson River. His steamboat was able to carry raw materials across the Atlantic Ocean by the mid 1800s. This was a great advancement for transporting materials. At the turn of the 19th century the steam engine was invented. Even though iron rails were being used in the coal mines, there were no self-propelled locomotives to run on them. James Watt was able to make steam engines faster and more efficient, later when he joined up with a businessman who helped him keep improving it. This eventually led to the first train.

Strategically evaluation the airlines based on your choice using the SWOT analysis Essay Example for Free

Strategically evaluation the airlines based on your choice using the SWOT analysis Essay SWOT are meaning of the Strengths, Weaknesses, Opportunities and Threats. First, we discuss the strengths of Cathay Pacific. Cathay Pacific established in 1946, it’s a long history experience base on Hong Kong. It is a large-scale international airline around the world, includes flights to Asia, Europe, Africa and USA. The services that this airline provides are passenger transport and cargo services to 167 destinations in 42 countries and territories around the world. The Cathay Pacific is a strong financial position from Swire Group and its acquisition of Dragon Air is the market leader in Asia. The Airlines is a strong relationship with Air China and China Government are increased shareholding in Air China, it is a majority shareholding in Air Hong Kong with all cargo carrier services. On the other hand, they well-trained labor force of the high quality service, it around 29,800 employees in the world and the superb team is about 22,000 in Hong Kong. Cathay Pacific is adapting in organizational structure. At last, Cathay Pacific development of online service for its business growth, the passenger can book on the website for operating in many routes easily. {1} It have strong Media Centre and awards, for example, Slogan â€Å"Asia’s world city Hong Kong†, World’s Best Overall Airline, Best first class lounge and most punctual airline between London and Hong Kong. After that, provide the new types A340 of aircrafts for saving energy and efficient operations. Some of the long haul flights are always 100% Full. Second, the weaknesses of the Cathay Pacific are strong labor union and potential strike and negotiations. The environment of Long Haul Equipment, apparently the current A340 and B744 both of them have their weakness, B744 still have a little bit noisy, and A340 have a narrow cabin to affect the comfort. There are low margins and keen price competition. However, it is earning per share under fluctuation and uncertainty. Third, the Opportunities are stable economic growth and increase the needs of traveling in Asia. It development of global travel and tourism industry and air freight and logistics it is because of globalization. There is relaxation of China policy in outbound tour. The expansion of cargo services in new markets (Zhengzhou and Hyderabad). It is planning for a new establishment of {5} Joint Venture business with Shanghai’s 2 international airports. For the people, they can tend to luxury flight experience and passages know Cathay Pacific is safety. Finally, Threats of the Cathay Pacific is high fuel cost, and it is increasing competition from low cost carriers like the HK Airline and Air Asia. It became the economic fluctuation in Europe and USA. {6} It is potential terrorist attack under unstable world political situation.

Water is an essential component in our life

Water is an essential component in our life CHAPTER 1 INTRODUCTION 1.1 Background Water is an essential component in our life and it can be found in a very large quantity on the earth. Without water, there would be no living plant and animal. The water consumed by human originated in various forms and from various sources (Baba >et al., 2008). Lately, the popularity of bottled mineral water with consumers has increased due to the increasing contamination of water resources. According to the International Bottled Water Association (2000), natural mineral water is water that clearly comes from underground sources. It is distinguished from ordinary drinking water because it is characterized by its content of certain mineral salts and their relative proportion and the presence of trace elements of other constituents. Besides that, natural mineral water is also defined as groundwater that obtained directly for human consumption from drilled or natural sources from underground water (Malaysias Food Regulation, 1985). Nowadays lifestyles have moved most of the population towards the portable and convenient bottled mineral water. With a lot of bottled mineral water brands available in the market ranging from high end names like Evian to local brands like Spritzer and Mesra, todays consumer has lots of choices thereby making it necessary for the manufacturer of bottled mineral water to come out with unique strategies to stay up to date in this highly competitive market. Bottled mineral water has become an importance habit in peoples everyday lives. Bottled mineral water may even be needful, in case of temporary tap water contamination. Whatever be the reason, the trend towards consuming bottled water is predicted to increase in the coming years. Bottled water has been steadily growing over the past three decades due the dynamic sectors of the food and beverage industry. Water has endurances and sales appeal in any food service segment. It also free of sugar, calories and alcohol, and outruns juice, coffee and soda as a beverage for all day parts. Bottled mineral water consumption in the world is increasing by an average 7% each year, inspite of the fact that bottled mineral water has a higher price. The convenience of bottled water that can be easily purchased at retail outlets and easy to get rid of is the major factor leading many to purchase bottled mineral water. These factors have led to the increasing global production of bottled water, from estimated 142 billion liters in 2002 to over 173 billion liters in 2006. Danone, Nestle, Coca-Cola and PepsiCo are the worlds top four bottled mineral water companies. Although Coca-Cola and PepsiCo are known as the big carbonated soft drinks manufacturers, they have also noted the potential in the bottled mineral water market and have been developing their brands and capabilities in this market. Although major consumers of bottled water are in Europe and North America, the most promising markets are in Asia Pacific with an annual growth rate of 15% (Frost and Sullivan, 2007). The increase in consumption in global with a high income is mainly due to the increasing awareness of the health preserving properties of water, both in its basic, hydrating function as well as a source of precious minerals. Table 1.1 shows how the world market of bottled water in the 2008, with Mexico being the highest consumption. Table 1.1: Per capita consumption of bottled water in leading countries (Beverage Marketing Corporation, 2008). Country Gallons Per Capita 2003 2008 Mexico 41.5 59.1 Italy 47.1 54.0 United Arab Emirates 25.4 39.7 Belgium 35.1 39.0 Germany 31.9 34.8 France 39.1 34.6 Spain 33.5 31.9 Lebanon 25.4 30.5 Hungary 16.2 29.2 United States 21.6 28.5 Switzerland 25.4 26.3 Austria 22.7 26.1 Thailand 20.3 26.0 Bottled mineral water is a profitable market in Malaysia. The market is set to undergo greater product differentiation with participants expected to expand into functional and to improve on packaging in order to obtain a higher share of the market. Competition is also predicted to increase with more private labels appearing in the market. Positive growth in this market has increased the interest of other manufacturers and distributors and the increasing competition is likely to support the growth in the coming years. In Malaysia, there are differences between Natural Mineral Water (NWM) and Packaged Drinking Water (PDW). Natural mineral water is defined as groundwater obtained for human consumption from underground water resources. It contains various minerals such as Sodium, Magnesium, Potassium and Calcium. Therefore, all NMW must comply with the standards as prescribed in Schedule 26 (Regulation 360A (7)), Food Regulations 1985. Packaged drinking water shall be potable water or treated potable water other than natural mineral water that is sealed in bottles or other types of packaging and is for human consumption. The source for this PDW can be from public water supply, surface water or underground water. The simplest way to differentiate between these two types of bottled water is by the colour of the bottle cap. Multicoloured bottle caps are given for natural mineral water while white bottle caps are only for packaged drinking water Competition from water dispensed by vending machines, the price of bottled mineral water, and growing consumer awareness of the environmental impact of bottled mineral water are found to be restraining bottled mineral water growth in Malaysia. Furthermore, the increasing of consumers concern for the environment, both in terms of the wastes resulting from the polyethyleneterepthalate (PET) bottles and the effect on the ecological system from wide scale water extraction, is also one of the reason for some consumers to prevent from purchasing bottled mineral water. 1.2 Statement of problem Based on Latinopolous >et al. (1997), a serious health effect that may cause by groundwater contamination is the reason for the increasing of public concern about the quality of groundwater resource in recent years. In present, the public is getting more concerned about their health whereby they are more interested to know about the water they consume. The most severe contamination of groundwater was recently discovered, where millions of people are at risk and consumption of these heavy metals contaminated water has caused widespread death and disease (Nickson >et al., 1998). Heavy metals are critical in this regard because of their easy uptake into the food chain and because of bioaccumulation processes (Diagomanolin >et al., 2004). It means that concentration of a chemical will increase in our bodies over time. Our body absorbed these heavy metals from the environment and they are stored at a rate that is faster than they are metabolized or excreted from the body. In traces concentration, some heavy metals like copper and zinc are essential to maintaining good health and metabolism within the human body. But if the concentration level is higher enough, even beneficial metals can be toxic and poison us. 1.3 Objectives of the study This study tends to highlight the specific element of heavy metals present in each bottled mineral water. More specifically, the aims are: To measure the level of heavy metals in selected bottled mineral water. To compare and compile the selected analyzed water parameters with World Health Organization (WHO) and Ministry of Health (MOH) water quality guidelines. 1.4 Significant of the study This study focus on generating data that will provide information on the concentration of the elements found in selected mineral water for public purpose. The data will help us to know whether the mineral water content present is in the amount claimed by the manufacturers or not. This is important for human consumption purpose where the public have the right to know the exact content in bottled mineral water they consume and is the bottled mineral water is safe for drinking, relatively pure from heavy metals. Humans nowadays also depend on bottled mineral water rather than tap water due to lack of contamination and it has a better taste. The concentration of these metals in the mineral water may vary depends on the location of the source and the companys manufacturer. 1.5 Thesis outline Overall, this thesis consist of five chapters which purposely to assist in understanding and easy to organize though writing process. The chapters in this thesis have been organized as follows: Chapter 1 of this thesis discusses the background of the study, the statement of problem, the need for the study and lists of objectives. Chapter 2 generally discusses on the literature review which are the theory and argumentation of the previous researcher about the topic. In this chapter, there are explanations and details about the mineral water, classification and its characteristic, groundwater, groundwater contamination, drinking water quality, trace elements, human health effect, health related guideline, bottled mineral water and lastly indication of bottled mineral water. This chapter will help us in further understanding the concept and why this topic is significant to be studied. Chapter 3 more focuses on research methodology. In this chapter research methodology is more on the way to analyze the concentration of trace element by using inductively coupled plasma mass spectrometry (ICP-MS Perkin Elmer Series 200). It is divided into several parts which were sample collection and preparation, elemental analysis, quality assurance and control and also statistical analysis. Chapter 4 is focusing on the result and discussion. It also include the statistical tools to analyze the precision of the data obtain in order to have a good data. It also states the results and the data interpretation between the samples. Chapter 5 as the last chapter functions as a conclusion to the whole chapter in this thesis. It also consists of suggestion and recommendation for future study in improving the way of conducting the project. This is followed by references. CHAPTER 2 LITERATURE REVIEW 2.1 Water distribution Water is necessary for life due to its natural elements which play a central role and it is important in human nutrition (Naddeo >et al., 2008). Water is the fundamental constituent of animal organisms and it is the medium through which all metabolic reactions happen. Water is the medium for all biological processes and a basic and essential dietary constituent. In other words, water is essential for life and, therefore, must be available to all, adequate, safe, accessible wholesome and, above all, should not cause appreciable health hazards, as it is needed for all other types of food (Sciacca and Conti, 2009). Malaysia which is located in the humid tropics is generally endowed with fairly abundant rainfall of 3000 mm annually (about 990 million cu/m), of which surface run-off is around 57%. However, seasonal distribution and variation, both temporally and spatially, provide some regions to be occasionally water-stressed. 60% of rain falls between November and January annually. Fast flowing of economic growth in Malaysia in the recent years, combined with periodic occurrence of lengthy drought has brought the problems of water imbalance into sharper focus, especially where development is concentrated in water stress regions. There are more people than what a river basin and groundwater can support in some regions (JPS, 2008). From data compiled by the Department of Environment (2005), the overall trend points to a slow but steady becoming worse in the water quality of rivers around the country. River systems as a whole, with or without confining reservoirs, 97% are estimated to contribute to the raw water supply source. The increasing population growth, coupled with rapid agricultural and industrial development, the availability of small numbers of water resources to meet increasing water demand is fast becoming a pressing issue. Due to lack access to clean water resources, consumption of bottled mineral water increased (Al Fraij >et al., 1999). 2.2 Groundwater It is estimated that more than 50% of the worlds population depends on groundwater for drinking (Fry 2005). Groundwater is the only source of drinking water for many rural and small communities (Hani 1990). Groundwater naturally results from waters that infiltrate from the land surface and percolate to the underlying strata. Groundwater must be free from organisms that are capable of causing disease and also from minerals and organic substances that could produce adverse physiological effects to make it safe for human consumption. Drinking water should be aesthetically acceptable that it should be free from apparent turbidity, colour and odour and from any objectionable taste. Drinking water should also be at a relatively sensible temperature. Water meeting these conditions is described potable, meaning that it may be consumed in any desired amount without giving any adverse effects to humans health (Cotruvo and Vogt, 1990). There is high interest on the quality of groundwater all over the world due to severe problems of water stress and deterioration of water quality. The quality of groundwater highly depends on the composition o, the mineralogy, recharging water and reactivity of the geological formations in aquifers, the impact of human and industrial activities and the environmental parameters that can bring effects to the geochemical mobility of certain substances (Kouras >et al., 2007). 2.2.1 Occurrence of groundwater Groundwater forms by part of the natural water cycle and constitutes a major portion of the cycle. Voids, spaces and cracks between particles of soil, sand, gravel, rock or other materials can be a stored place for groundwater (William >et al., 1993). Groundwater is occurred in various types of geological formation and exists in permeable geologic formation called aquifers which can store and transmit water. In many areas of the world, water does not flow in and is not stored in large underground lakes or rivers. It is stored in and moves slowly through the aquifer. Groundwater resources are underutilized in most parts of Malaysia (Jasni >et al., 2006). The hydrogeology of Peninsular Malaysia could be simplified and divided into 4 major aquifers that represent in Table 2.1. Table 2.1: Types of aquifers found in Malaysia (Minerals and Geoscience Department Malaysia, 2004) Types Description Aquifers in Alluvial Deposits Limestone/Carbonate Rock Aquifers Aquifers in Sedimentary and Volcanic Rocks Aquifers in Crystalline Igneous Rocks Aquifers in the alluvial deposits occur along the coastal zones of Malaysia and are made up of Quaternary deposits consisting of gravel, sand, silt and clay. The extent, nature and composition of the alluvium vary at different localities. This type of aquifer is made up of carbonate rocks (limestone and marble). The quality of the groundwater is generally good but has moderate to high total dissolved solids due to soluble bicarbonates. These aquifers are represented by fractures within sandstone, quartzite, conglomerate and volcanic rocks. The water from these aquifers is generally of medium to good quality. Fractures within crystalline rocks and associated rocks, form this type of aquifer. The quality of water is generally good to excellent with low total dissolved solids. Based on Wilson >et al. (1983), groundwater comprises water from springs or from wells and boreholes used to catch water from the aquifers by means of pumps. Deep wells or boreholes provide usually water of excellent bacteriological quality. Groundwater is therefore often used without any treatment, except physicochemical ones to reduce hardness or eliminate off flavors and odors. The water pumped from boreholes or shallow wells, however, is easily exposed to pollution and contamination. Depending on the type of aquifer, the type of soil and its protective effect against pollution, the physicochemical characteristics of the water, and the levels of the microbial flora may be very low (Bischofberger >et al., 1990). 105-107 cfu/mL of microbial flora have been reported. In such cases, microbial and chemical contaminants may reach groundwater sources through wells, due to infiltration, leakage of solids at the surface, leaks in pipelines, effects of agricultural treatments, cross contam ination between aquifers, water fluxes due to rainfalls, etc (Wilson >et al., 1983). According to Aastrup and Thunholm (2000), groundwater can be considered both as storage of metals, as the movement in the groundwater zone generally is quite slow, and as a transporting agent for metals. In natural ecosystems it is the only agent for horizontal transport within recharge areas. 2.3 Groundwater consumption in Malaysia As surface water is readily available throughout the year, it is abstracted mainly for irrigation and domestic uses. Some pockets of the coastal region and is generally exploited by rural people to supplement their piped water supply can limiting the groundwater potential. Surface water represents 97% of the total water use, while groundwater represents 3%. About 60-65% of groundwater utilization is for domestic and municipal purposes, 5% for irrigation and 30-35% for industry (FAO, 2007). 2.4 Groundwater contamination Since the beginning of this century, we have been living in a sophisticated chemical world (Goodarzi and Mukhopadhyay, 2000). Groundwater contamination can gives major implications to humans health and the environment in urban areas (Dechesne >et al., 2004). The groundwater beneath polluted urban areas may be contaminated by heavy metals and trace elements and may contain a wide variety of organic compounds, all of which have a major effect on the water supply and the environment (Vidal >et al., 2000). In this chemical world, the pollutants that occur in our environment can be classified into two categories that are natural and synthetic. The natural pollutants are derived from the decay of plant substances, flow of water through rocks that contain fossil fuel and transportation as air or water borne components derived from volcanic eruptions or forest fires. Similar compounds, as those released naturally, may also be derived as a synthetic by product from anthropogenic sources. Ther efore, pollutants can be derived from a number of two sources in a natural ecosystem especially in the aquatic regime. The sources of some of the pollutants are often difficult to predict and (Goodarzi and Mukhopadhyay, 2000). Goodarzi and Mukhopadhyay (2000) also claimed that the distribution of inorganic elements in the groundwater is universal. They occur as suspended particulates or dissolved as elements, ions, or complex molecules. Some of them are toxic and carcinogenic to humans and other biohabitats. Based on Zhang (1993), rapid industrial development in the last few years has added huge loads of pollutants to our groundwater aquifer. Diagomanolin >et al. (2004) also postulated that the progress of industries has led to increased emission of pollutants into ecosystems. Contaminants can differentiate as inorganic or organic chemicals, radionuclides, and microorganisms. Mineral based and do not contain carbon are called the inorganic mineral. They may occur naturally or enter the watershed from farming or industrial discharge. Examples of inorganic contaminants are lead, nitrates, and arsenic. Organic chemicals contain carbon and access the watershed from agricultural and industrial run off. Volatile organic chemicals are persistent in the environment and have been associated with cancer and neurological and reproductive health effects. Examples include gasoline and degreasing and dry cleaning solvents. There are over 30 standards for synthetic organic chemicals, many of which are pesticides (Afzal, 2006) Based on Leeuwen (2000), there are many sources of contamination of drinking water. Widely they can be categorized into two categories that are contaminants in ground and surface water. The sources for drinking water production and contaminants used or formed during the treatment and distribution of drinking water. Contaminants in ground and surface water will range from natural substances leaching from soil, run-off from agricultural activities, controlled discharge from sewage treatment works and industrial plants, and uncontrolled discharges or leakage from landfill sites and from chemical accidents or disasters. Contaminants that occurred naturally are predominantly formed by inorganic compounds such as arsenic and manganese, which are derived from natural mineral formations. Organic compounds, pesticides, disinfectants and disinfectant by products are usually introduced by anthropogenic activity. Out of these pollutants, heavy metals are of major concern because of their persistent and bioaccumulative nature. Heavy metal is one of the most serious inorganic contaminants in drinking water on a worldwide region (Smedley and Kinniburgh, 2002). These heavy metals can enter into the groundwater system by weathering and erosion or anthropogenic due to industrial processing, agricultural run off and sewage disposal (Kaushik >et al., 2009). Heavy metals concentration can increase due to the industrial effluents, non-point pollution sources, as well as atmospheric precipitation (Klavins >et al., 2000). The presence of toxic pollutants in groundwater has to be avoided in order to preserve the environmental quality because it can bring about significant changes in the properties of water resources (Natale >et al., 2008). Anthropogenic activity has often been the reason for the mobilization of natural heavy metal deposits (Vidal >et al., 2000). Heavy metal contamination in drinking water sources is known widely and has give effects to the population for many generations. Volcanic, geothermal and mining activities, in conjunction with evapoconcentration in the arid climate, are the well known causes for the increasing levels of heavy metal concentrations in groundwater (Karcher >et al., 1999). Heavy metals can be mobilized from initially inert minerals through mining activity. Acid drainage waters from mining areas can be highly enriched with toxic levels of heavy metals (Nordstrom >et al., 2000). 2.5 Mineral water Mineral water may represent a good source of nutrition which is necessary for the needs of human body (Ekmekcioglu, 2000). Mineral water always contains various minerals and trace elements (Saleh >et al., 2001), and can be defined as water containing minerals which are natural compounds formed through geological processes or other dissolved substances that alter its taste or give it therapeutic properties which gives good healing to any disease (Warburton >et al., 1992). Human beings required minerals for nutrition, growth, sustaining body functions and well being (Baba >et al., 2008). These minerals have various effects on the humans health (WHO, 2008). The demand for natural mineral waters is increasing due to the increasing of pollution in drinking water. The quality of drinking water is significant for health in both developing and developed countries worldwide (Cemek >et al., 2007). According to Wilson >et al. (1983), mineral water is drawn from underground sources such as a bor e holes or a springs. Mineral waters are different regarding to their composition and content in minerals. Natural mineral water that comes from the groundwater is the most valuable freshwater resource on the earth (Madan >et al., 1999) and it plays an important role in drinking water supply all over the world and is often preferred for drinking water supply and it deemed to be the best water for the consumption of human (Soltan, 1999). Natural mineral waters have long been used for medical purposes (Albu >et al., 1997). The term natural mineral water is defined as it originates in an underground water table or deposit, it differs from treated water in its original purity that is bacteriologically healthy and its content of minerals, trace minerals and other constituents, which must remain constant. Only natural mineral water has the characteristics that can benefits human health. Natural mineral water can be sparkling or still. During bottling, the carbon dioxide that causes carbonation also can be natural or added. Bottling is done at the source and treatments to make partial changes to the composition of or purify natural mineral water bacteriologically are prohibited (Cemek >et al., 2007). Mineral water run across highly mineralised rocks. The geological sources of natural mineral water are known as aquifers, which can be from different types, and they differ greatly in terms of their depth, horizontal extent, composition, and permeability. Water filtering underground flows slowly through deep permeable rocks and sediments and diffuses into the empty interstitial space of the rocks. Water picks up minerals and other elements depending on the chemical make-up of the strata while passing through the underground strata. This is why they have higher concentrations of minerals and trace minerals than other kinds of water (Botezatu >et al., 2005). According to Misund >et al. (1999), natural mineral water is characterized by its mineral content, trace elements or other constituents and, where appropriate, by certain effects, also by being in its original state, both conditions having been preserved intact because of the underground origin of the water which has been protected from all risk of pollution. The composition, temperature and other essential characteristics of natural mineral water must remain stable at source within the limits of natural fluctuation. In particular, they must not be affected by possible variations in the rate of flow. Mineral waters may be gaseous or non gaseous. Disinfections are not allowed in terms of treatment. The only treatment authorized is filtration or decanting and the addition or removal of carbon dioxide. Based on Petraccia >et al. (2006), mineral waters are of underground origin, protected from contamination, and microbiologically wholesome, present a peculiar and constant chemical composition, and have favorable effects on health. To ensure it is safe, they must be bottled at source and checked containers. Mineral water does not simply mean containing minerals in fact waters that run underground and are enriched with minerals by contact with rocks cannot be considered mineral waters unless they do not possess therapeutic properties. 2.6 Classification and characteristics of mineral waters Based on Petraccia >et al. (2006), natural mineral waters can be classified into potable waters, dietetic waters, and healing waters. Bottled dietetic waters showed that it can be used to restore salts and hydrate through experimental evidence and are useful in low sodium diets and provide the right calcium intake in particular conditions. Healing waters possess pharmacological and clinical properties related to prevention and treatment of specific pathologies. They are used in thermal establishments, under medical control, for drinking, irrigations, inhalations, and baths. The main classification parameters for mineral waters are rate of flow, temperature, freezing point, dry residues at 180oC, predominant ion composition, and predominant biological activity. The rate of flow of the spring must be stable, and ground water table must be deep, with a sufficiently large basin. Waters can be cold waters based on its temperature that is temperature at source up to 20oC and thermal water s that is temperature higher than 20oC. Based on the freezing point mineral waters are categorized into isotonic, hypotonic, and hypertonic. Freezing point is influenced by osmotic pressure and mineral concentration. Based on dry residues at 180oC that is total salts in grams after evaporation of 1 L mineral water at 180oC, waters can be divided based on their mineral contents. Table 2.2 shows the classification of mineral content in water whereas Table 2.3 shows the current Italian classification that is based on the predominant chemical elements resulting in the biological and healing effects of the mineral water. Table 2.2: Classification of mineral content in water (Petraccia >et al., 2006) Mineral content Dry residue (mg/l) Low >50 and Medium >500 and High >1500 Table 2.3: Current Italian classification (Petraccia >et al., 2006) Types Description Bicarbonate water bicarbonate content greater than 600mg/l Sulfate water sulfate content greater than 200mg/l Chlorinated water chloride content greater than 200mg/l Calcium water calcium content greater than 150mg/l Magnesium water magnesium content greater than 50mg/l