Critically discuss the influences from outside accounting which have Essay

Critically discuss the influences from outside accounting which have affected the development of financial reporting in various countries - Essay Example As a point of departure accounting is a product of the environment and all factors attributed to the outside of accounting such as politics, legal framework among others will automatically influence the manner in which the accounting system of a nation operates differently from those of their nations. This brings us to the aspect of political systems. Various nations across the nations embrace diverse types of governance systems which immensely influence the type of accounting systems to be embraced across its borders. For instance, some of the political systems practiced include the multi-party democracy, one-party systems, traditional monarchies, military dictatorships and dominant-party systems (UNITED STATES, 2007). It is imperative to note that, the higher the level of a political system in terms of freedom, the lower the rank of a nation. This immensely influences the standards of the accounting systems that are embraced in a particular nation. For instance, the political syste ms of a nation stand a position of determining the nature of the economic structure a nation embraces hence determining the accounting patterns (TSAMENYI & UDDIN, 2009). Some nations can import or export accounting standards and practices; this brings the discrepancy of the accounting systems embraced by diverse nations. In addition, the element of political freedom of a nation is critical in the development of an accounting and reporting systems guided by the full and fair disclosure principle. In essence, when the populace is not allowed to make independent electoral choices, then the possibility of influencing accountable and transparent governance principles which will enable establishment of an accounting profession or system that is founded on the full and fair disclosure principle is low. Similarly on the side of legal systems, the same case of lack of influence in the formation of these systems defines

Contemporary ethical theory of Haidt Essay Example | Topics and Well Written Essays - 1250 words

Contemporary ethical theory of Haidt - Essay Example In Haidt’s paradigm, intuitions are primary in making human moral judgments; moral reasoning only does the labor of a lawyer, which provides justification for an already taken point of view. In other words, moral judgments are taken without a judge who could have weighed all considerations impartially. And, the only ones who are capable of making moral judgments based on moral reasoning are professional philosophers and such ilk. Needless to say, it is more than an elitistic argument as ordinary people too face many ethical challenges in their lives but attend them with considerable force of moral reasoning. The purpose the paper is to weigh the arguments of Haidt in favor of social intuitionism and counter-arguments by Pizarro and Bloom against each other to have better understandings of the ways moral judgment functions. Intuitions, Reasoning and Moral Judgments Haidt introduced and formulated the social intuitionist model as an alternative to the rationalist model of moral thought. He considers that intuitions as paramount in moral judgments as they are automatic affective reflexes. Moral reasoning is a chicken and egg question that attempts to find what determines moral judgments. Haidt argues that judgments are based on spontaneous intuitions while moral reasoning has only the role of justifying. In other words, moral reasoning is just the spokesperson of the moral judgments. ... Since it is social model, it cannot â€Å"deemphasizes the private reasoning done by individuals and emphasizes instead the importance of social and cultural influences† (Haidt, 814). More than moral reasoning, moral judgment takes place as a result of spontaneous intuition based evaluations. A moral judgment is often immediate and spontaneous; moral reasoning just follows it. It means after reaching at a moral judgment only, people look forward for moral reasons. Many of the laboratory researches have shown that human beings are actually governed by the forces of their unconscious when they pronounce moral judgments. Still, it is necessary to look at the role played by rational deliberations and the cognitive abilities in directing moral judgments. Moreover, people actually engage in moral reasoning while they confront ethical dilemmas. No moral judgments are taken all of a sudden and forever. The rationalist model, according to Haidt, portrays that â€Å"moral knowledge and moral judgment are reached primarily by a process of reasoning and reflection† (814). Here, moral emotion could play only a lesser role by adding some inputs to the process of moral reasoning. Simply speaking, the rationalist model assumes that every human being plays a role of judge while pronouncing is/her own moral judgments. Social intuitionism has many philosophical underpinnings as it is at the core philosophical thought. Haidt asserts that â€Å"[i]ntuitionism in philosophy refers to the view that there are moral truths and that when people grasp these truths they do so not by a process of ratiocination and reflection but rather by a process more akin to perception† (814). Here a person sees a thing and adopt a position without critically engaging

Max Dupain Essay Example for Free

Max Dupain Essay The sunbaker was taken in 1938 Some of the artistic intentions and reasons that Max Dupain has taken this photograph exactly in this way are that max Dupain has deliberately faded away the background in this photograph to highlight and draw the eye upon the picture of the man. He may also have decided to fade the background, as the way the sand blends in with the skin colour of the man, adds to Dupain’s theme of â€Å"beach culture†. Max Dupain has also taken this photograph as a full body close up of the man, which suits the photograph more. Like many of Dupain’s photograph, this photo is taken and has association with the beach. The atmosphere, from looking at the photograph, is quiet and unruffled and the mood can be described at peaceful; the conditions that most sunbakers love. This photograph focuses on the way that this scene was captured, as well as the man and the features he possesses. The Sunbaker by Max Dupain was an interesting photograph and the way he did it portrayed his theme of â€Å"beach culture† very well. By Maddi Meldrum

Procedures In Accident Investigation And Reporting Practiced Construction Essay

Procedures In Accident Investigation And Reporting Practiced Construction Essay Chapter 1 Introduction Background of the Problem Section 15 (1) of the Occupational Safety and Health Act 1994 (Act 514) says It shall be the duty of every employer and every self-employed person to ensure, so far as is practicable, the safety, health and welfare at work of all his employees. It is a well known fact that no matter how good and well established a site safety program is, accidents do happened from time to time. There are many factors that contribute to these accidents, not to mention the degree of severity and it is the job of the Safety and Health Officer to determine precisely what really happens when an accident occur. It is important to conduct accident investigations with accident prevention in mind. Investigations are NOT to place blame. Too often investigations degenerate into fingerprinting, blame fixing and fault-finding exercises because the persons involved do not understand the reasons for or real value which can be gained from good accident investigations. Accident/incident investigations are a tool for uncovering hazards that either were missed earlier or have managed to slip out of the controls planned for them. It is also important to have a standardized and proper structure of accident investigation and reporting in order to get an accurate picture of what really transpired in an accident. Inaccuracies will most likely point to the wrong cause of accidents and this will inadvertently cause errors in deduction and also the wrong recommendations being made for the mitigation steps. In order to get a true representation and a clear picture of what causes an accident, there must be a standard in carrying out investigation, standard perfoma to be used, a set of general questions to be asked and equipments to help a Safety and Health Officer in carrying out his duties. By having a standard operating procedure for accident investigation and reporting, and with the help from the Department of Safety and Health (DOSH), statistics could be derived and major contributors to accidents could be identified and properly studied mitigation steps could be formulated. This will undoubtedly benefit the industry as a whole. Problem Statement What is an accident? Accident can be defined as an unplanned and uncontrolled event that led to, or could have led to injury to persons, damage to property/plant/equipment, and impairment to the environment or some other loss to the company. Problem that was observed at the Senai Pasir Gudang Desaru Expressway with regards to accident reporting is the communication breakdown that occurs; where the personnel involved does not know whom to call in a case of an emergency or fatality. Could this be because of insufficient training? Neglected induction courses? Ineffective tool-box meeting? This paper will try to find the root cause of this communication breakdown and in doing so will hopefully improve on the accident reporting and investigation procedures. The Research Framework We need to have a good understanding of the existing research results, on which to build new and relevant research activities for Occupational Safety and Health approaches. We also need to understand the appropriate research approaches for producing new knowledge. To make these activities manageable, we use a research framework. A research framework defines the categories of outputs that research can produce. It also defines a set of different research activities. Moreover, it defines what kind of research activities can be used to produce specific outputs. In tackling the questions brought herewith, a combination of primary data obtained from real research undertaken at site in the form of questionnaires and interviews involving personnel from specific department of a company and secondary data from materials taken from magazines, newspapers, internet etc will be used. Data derived from both of these data acquisition activities will hopefully answers some of the questions to the problems faced by the Safety Officers and Supervisors at site. Objective of Study The objectives of the study undertaken are to: To standardized the accident or incident reporting and investigating procedures practiced at site To address any shortcomings concluded from the study undertaken To ascertain the accident report mechanism currently practiced at site Research Questions Special consideration has to be taken in asking questions about accidents reporting and investigation. In order to ascertain where the communication breakdown occurs in an event of an accident, the main question that needs to be asked is: Do you know whom to call in case of an emergency? Is the Emergency Contact List prominently displayed at the site office or the work place? Have you been given proper induction training before starting work? Have you been given talks on what to do in an accident at your workplace? These questions have to be asked to workers of many ethnicity and considerations have to be given to the sensitivity of different cultures and religions. Significance of Study It is hoped that after conclusions have been made from the study undertaken, the accident reporting and investigation procedures could be further improve in line with the Occupational Safety and Health Management principles. Scope of Study This study encompasses the accident reporting and investigation procedures practiced at the Senai Pasir Gudang Desaru Expressway project. Two fatalities have been recorded at the worksite thus far and improvement to the overall work safety is of paramount importance to avoid any more fatalities. Accidents can yield positive results if we learn from what went wrong and prevent a reoccurrence. To achieve this we need to investigate the circumstances that led to the accident and report, record, analyses and correct its effects. Definition of Terms Below are the definitions of terms used for the purpose of this study. SAFETY AND HEALTH OFFICER a person appointed by the contractor at site to be responsible for maintaining safety and protection against accidents. This person shall have the authority to issue instructions and take proactive measures to prevent accidents. HOT WORK use of open flames, other heat sources and/or spark-producing devices where there is a potential for explosion or fire. INCIDENT an undesirable event, which has the potential to cause a serious accident. LOSS PREVENTION a before-the-loss procedure designed to identify and correct potential causes of accidents before they result in actual injuries or financial loss. MATERIAL SAFETY DATA SHEET a summary sheet supplied by the chemical manufacturers that identifies the hazards, proper handling procedures and emergency treatment for a particular chemical. REGULATION a rule, ordinance, law, legal regulation or device by which conduct or performances is controlled. SAFE WORK PERMIT a permit issued as a written record by which the employer or employee in charge of a unit, equipment, building or area authorizes a worker and/or crew to do a specific job at the worksite. It identifies the safe work practices required for the type of work to be performed in the specified job location. SERIOUS INCIDENT a life endangering event to people, property and environment, such as major collapse of structure or plant or any incident causing multiple injuries to workers. SUB-CONTRACTOR a business, firm, partnership, consultant or individual hired by the Contractor to perform a specific task or job; or any business, firm, partnership, consultant or individual, other than employees of the Contractor, working on or around Contractors property. VISITOR any person temporarily on the worksite who is not regularly involved in the daily worksite activities. This includes, but is not limited to, delivery personnel, invited guest, the general public, etc. WILL, SHALL OR MUST to be understood as a mandatory condition. Chapter 2 Accident Investigation and Reporting Introduction The failure of people, equipment, supplies, or surroundings to behave or react as expected causes most of them. Accident investigations determine how and why these failures occur. By using the information gained through an investigation, a similar, or perhaps more disastrous, accident may be prevented. It is important to conduct accident investigations with prevention in mind. Definition of Accident Investigation and Reporting The term accident can be defined as an unplanned event that interrupts the completion of an activity, and that may (or may not) include injury or property damage. An incident usually refers to an unexpected event that did not cause injury or damage this time but had the potential. Near miss or dangerous occurrence is also terms for an event that could have caused harm but did not. Accidents occur when hazards escape detection during preventive measures, such as a job or process safety analysis, when hazards are not obvious, or as the result of combinations of circumstances that were difficult to foresee. A thorough accident investigation may identify previously overlooked physical, environmental, administrative, or process hazards, the need for new or more extensive safety training, or unsafe work practices. The primary focus of any accident investigation should be the determination of the facts surrounding the incident and the lessons that can be learned to prevent future similar occurrences. Importance of Accident Investigation and Reporting The first priority whenever an accident occurs is to deal with the emergency and ensure that any injuries or illnesses receive prompt medical attention. The accident investigation should begin immediately thereafter. This ensures that details of what occurred will be fresh in peoples minds and that witnesses dont influence one another by talking about the accident. It also minimizes the likelihood that important evidence is not moved, lost, taken, destroyed, or thrown away before the scene has been thoroughly inspected. There are indeed significant gains from good quality accident investigations. Most importantly, accident investigation are carried out to find out the cause of accidents and to prevent similar accidents in the future. Apart from this, accident investigation is also carried out to learn from what went wrong. Determination of the cause of the accident is also an important factor. Preventing recurrence of the accident, improving the work environment, compliance of regula tory requirements, finding out the cost of the accident, to fulfil moral obligation, defining trends, provision of information in case of litigation, reduction of operating costs by control of accidental losses and to express concern by the management are some of the importance of carrying out an effective accident investigation and reporting. Conclusion All accidents should be investigated. The depth and complexity of the investigation will vary with the circumstances and seriousness of the accident. The Safety Officer or other individual responsible for operations involved in an accident should ensure that an investigation is conducted and that when appropriate, corrective actions are taken. Incidents that involve no injury or property damage should still be investigated to determine the hazards that should be corrected. The same principles apply to a quick inquiry of a minor incident and to the more formal investigation of a serious event. Note: The term incident is used in some situations and jurisdictions to cover both an accident and incident. It is argued that the word accident implies that the event was related to fate or chance. When the root cause is determined, it is usually found that many events were predictable and could have been prevented if the right actions were taken making the event not one of fate or chance (thus, the word incident is used). For simplicity, we will use the term accident to mean all of the above events. When accidents are investigated, the emphasis should be concentrated on finding the root cause of the accident rather than the investigation procedure itself so we can prevent it from happening again. The purpose is to find facts that can lead to actions, not to find fault. Always look for deeper causes. Do not simply record the steps of the event. Chapter 3 Methodology Introduction The important criteria in adopting a research methodology should depend on what information we need to collect in order to make an informed conclusion to questions that arises from problems that needs to be addressed. The more focused we are about what we want to gain by our research, the more effective and efficient we can be in our research, the shorter the time it will take us and ultimately the less it will cost us (whether in your own time, the time of your employees and/or the time of a consultant). There are trade offs, too, in the breadth and depth of information we get. The more breadth we want, usually the less depth well get (unless we have a great deal of resources to carry out the research). Study Location The study location would be the project site of the Senai-Pasir Gudang-Desaru Expressway with emphasis on the personnel involved at the work site. These personnel would be the Safety and Health Officer and Supervisor, the work supervisors and foremen whom are responsible over several workers. Questionnaire Questionnaires are an inexpensive way to gather data from a potentially large number of respondents. Often they are the only feasible way to reach a number of reviewers large enough to allow statistically analysis of the results. A well-designed questionnaire that is used effectively can gather information on both the overall performance of the test system as well as information on specific components of the system. If the questionnaire includes demographic questions on the participants, they can be used to correlate performance and satisfaction with the test system among different groups of users. For the purpose of this study, I have prepared a simple questionnaire directed at key personnel at the work site with questions encompassing various aspects of occupational safety and health such as written safety and health program, managers responsibility, supervisors responsibility, safety managers role, employees, safety committees, safety and health inspection, regulatory compliance, safety and health training, injury and illness prevention activities, accident investigation and reporting and lastly on emergency preparedness. A sample of this questionnaire is attached together with this project paper in appendix 1. Analysis of Data When analyzing data from questionnaires, always start from review of the research goals, i.e., the reason we undertook the research in the first place. This will help us organize our data and focus our analysis. For example, if we want to improve a program by identifying its strengths and weaknesses, we can organize data into program strengths, weaknesses and suggestions to improve the program. If we want to fully understand how our program works, we could organize data in the chronological order in which customers or clients go through our program. If we are conducting a performance improvement study, we can categorize data according to each measure associated with each overall performance result, e.g., employee learning, productivity and results. Chapter 4 Research Results Introduction A total of 10 questionnaires have been distributed to Safety Officers/Supervisors at the Senai Pasir Gudang Desaru Expressway project site and various other project sites in Melacca and Kuala Lumpur to gauge the accident investigation and reporting mechanism. Out of the 10 questionnaires given out, 8 responded. The sample of the questionnaire can be found in Appendix I. Respondence Background All of the respondence are qualified Safety Officers and Safety Supervisors appointed by their respective companies and are registered with the Department of Safety and Health Malaysia (DOSH) or at least have attended courses conducted by the National Institute of Occupational Safety and Health (NIOSH), Malaysia. They were chosen as respondence base on their vast experience and knowledge on Construction Safety and Health issues. It is hoped that their valuable feedback could improve the accident reporting and investigation procedures practiced at their respective site. Research Outcome Response from the questionnaires is tabulated and the result is shown in the spreadsheet below. No Description Respondent YES NO YES % 1 Written Safety a. Management commitment 8 8 0 100 b. Safety performance standard 8 5 3 62.5 c. Employee involvement 8 8 0 100 d. Written safety rules/procedures 8 8 0 100 e. Safety inspection 8 7 1 87.5 f. Loss prevention 8 8 0 100 g. Regulatory compliance 8 8 0 100 h. Safety and health training 8 8 0 100 i. Accident reporting/investigation 8 6 2 75 j. Safety and health promotion 8 8 0 100 k. Return to work policy 8 1 7 12.5 Average YES 85.2 2 Do Managers: a. Conduct/attend safety meetings 8 6 2 75 b. Review serious accidents/near misses 8 8 0 100 c. Ensure supervisors accountable 8 4 4 50 d. Conduct safety inspection 8 6 2 75 e. Recognize safety performance 8 2 6 25 f. Attend safety training session 8 2 6 25 g. Talk to employees about safety 8 6 2 75 h. Follow safety rules and procedures 8 7 1 87.5 i. Require supervisors to complete one safety project/year 8 0 8 0 j. Encourage supervisors to attend outside safety training 8 6 2 75 k. Provide adequate resource for accident prevention 8 5 3 62.5 l. Include safety in supervisors job description/performance 8 4 4 50 m. Review the quality of accident investigation reports 8 6 2 75 Average YES 59.6 3 Do Safety Officers/Supervisors: a. Conduct safety meetings with their employees 8 8 0 100 b. Perform safety inspections of their department 8 8 0 100 c. Take appropriate action(s) to correct safety rules 8 8 0 100 d. Talk to their employees 8 8 0 100 e. Promptly complete and submit accident investigation reports 8 8 0 100 f. Attend supervisory safety training programs 8 8 0 100 g. Conduct periodic planned safety observations 8 8 0 100 h. Identify and complete at least one safety project annually 8 3 5 37.5 i. Review and respond promptly to employee suggestions 8 8 0 100 j. Initiate immediate action(s) to correct unsafe conditions/acts 8 8 0 100 Average YES 93.75 4 Do Safety Manager: a. Conduct formal safety and health inspections 8 4 4 50 b. Encourage employees to submit safety suggestions 8 0 8 0 c. Attend at least one departmental safety meeting each quarter 8 8 0 100 d. Participate in investigation of serious injuries/near misses 8 8 0 100 e. Coordinate regulatory compliance activities 8 4 4 50 f. Conduct safety training for employees/supervisors 8 2 6 25 g. Conduct induction training 8 8 0 100 h. Attend 1-2 professional development courses annually 8 8 0 100 i. Review accident statistics and workers compensation costs 8 8 0 100 j. Serve as Chairperson or member of the Safety Committee 8 8 0 100 Average YES 72.5 5 Do employees: a. Follow all established safety rules and procedures 8 6 2 75 b. Report unsafe conditions/accidents to their supervisor 8 7 1 87.5 c. Attend all required safety training programs 8 8 0 100 d. Submit safety suggestions 8 2 6 25 e. Maintain proper housekeeping at their work place 8 6 2 75 Average YES 72.5 6 Safety Committees a. Do your company have an active safety committee 8 8 0 100 b. If yes, does the Safety Committee i. Perform safety inspections 8 8 0 100 ii. Meet at least quarterly 8 8 0 100 c. Review all serious accidents 8 8 0 100 i. Recommend safety program improvement 8 8 0 100 ii. Monitor safety program effectiveness 8 8 0 100 iii. Take timely action on safety suggestion 8 6 2 75 iv. Maintain and publish minutes of each meeting 8 8 0 100 Average YES 96.9 7 Injury/Illness Prevention Activities a. Does your company use engineering controls and/or administrative controls to prevent or control workplace injuries and illnesses 8 8 0 100 b. Does your company use safety posters, health fairs etc to promote health and safety 8 8 0 100 c. Has a Job Safety Analysis (JSA) been completed for each hazardous job 8 8 0 100 d. Has your company developed an effective ergonomics program 8 2 6 25 e. Are safety and health requirements and concerns considered when purchasing new machines, equipment and chemical products 8 8 0 100 Average YES 85 8 Accident Reporting and Investigation a. Are all workplace injuries and illnesses reported and investigated 8 8 0 100 b. Are near misses and vehicle-related accidents reported and investigated 8 8 0 100 c. Have all supervisors and managers been trained in accident investigation procedures 8 8 0 100 d. Are Safety Officers/Supervisors required to complete a separate Accident Investigation Report 8 8 0 100 e. Are incomplete reports returned to the appropriate Safety Officers/Supervisors 8 8 0 100 f. Are accident prevention programs and activities based upon an analysis of accident reports and injury and illness rates 8 6 2 75 Average YES 95.8 9 Emergency Preparedness a. Does your company have a current Emergency Response Plan 8 8 0 100 b. Are emergency phone numbers and building maps/site maps posted 8 8 0 100 c. Do all personnel know how to respond to an emergency such as fire 8 6 2 75 d. Do your company conduct periodic disaster drills 8 4 4 50 e. Are alarms tested at least once per month 8 8 0 100 Average YES 85% Main Elements Studied The main elements studied are the Accidents Investigation and Reporting procedures. The targeted questions with respect to this area are as below:- Does your company have a current written safety and health program that addresses the following elements? i. Accident reporting and investigation? (75% answered YES) Do managers m. Review the quality of accident investigation reports? (75% answered YES) 3. Do safety officers/supervisors e. Promptly complete and submit accident investigation reports? (100% answered YES) 4. Do safety managers d. Participate in the investigation of serious injuries and near misses? (100% answered YES) 5. Do employees b. Report unsafe conditions and accidents to their safety officers/supervisors? (87.5% answered YES) 6. Safety committees c. Review all serious accidents? (100% answered YES) 8. Accident reporting and investigation All questions in this section are relevant to the topic discussed. (Average YES 95.8%) 9. Emergency Preparedness All questions in this section are relevant to the topic discussed. (Average YES 85%) Generally almost all of the respondents reported positively on aspects of accident investigation and reporting in their respective companies. From having a clear written policies to having an emergency response plan in place are sure signs that accident investigation and reporting are taken seriously and thus, the standards of safety and health could only improve. Chapter 5 Conclusion Introduction With every company taking a serious stand on aspects of safety and health at the work site, so does accident investigation and reporting procedures. From the feedback gathered through questionnaires, the accident investigation and reporting mechanism are properly in placed and practiced. Discussion Accidents are usually complex. An accident may have 10 or more events that can be causes. A detailed analysis of an accident will normally reveal three cause levels: basic, indirect, and direct. At the lowest level, an accident results only when a person or object receives an amount of energy or hazardous material that cannot be absorbed safely. This energy or hazardous material is the DIRECT CAUSE of the accident. The direct cause is usually the result of one or more unsafe acts or unsafe conditions, or both. Unsafe acts and conditions are the INDIRECT CAUSES or symptoms. In turn, indirect causes are usually traceable to poor management policies and decisions, or to personal or environmental factors. These are the BASIC CAUSES. In spite of their complexity, most accidents are preventable by eliminating one or more causes. Accident investigations determine not only what happened, but also how and why. The information gained from these investigations can prevent recurrence of similar or perhaps more disastrous accidents. Accident investigators are interested in each event as well as in the sequence of events that led to an accident. The accident type is also important to the investigator. The recurrence of accidents of a particular type or those with common causes shows areas needing special accident prevention emphasis. The actual procedures used in a particular investigation depend on the nature and results of the accident. The agency having jurisdiction over the location determines the administrative procedures. In general, responsible officials will appoint an individual to be in charge of the investigation. The investigator uses most of the following steps: 1. Define the scope of the investigation. 2. Select the investigators. Assign specific tasks to each (preferably in writing). 3. Present a preliminary briefing to the investigating team, including: a. Description of the accident, with damage estimates. b. Normal operating procedures. c. Maps (local and general). d. Location of the accident site. e. List of witnesses. f. Events that preceded the accident. 4. Visit the accident site to get updated information. 5. Inspect the accident site. a. Secure the area. Do not disturb the scene unless a hazard exists. b. Prepare the necessary sketches and photographs. Label each carefully and keep accurate records. 6. Interview each victim and witness. Also interview those who were present before the accident and those who arrived at the site shortly after the accident. Keep accurate records of each interview. Use a tape recorder if desired and if approved. 7. Determine a. What was not normal before the accident? b. Where the abnormality occurred. c. When it was first noted. d. How it occurred. 8. Analyze the data obtained in step 7. Repeat any of the prior steps, if necessary. 9. Determine a. Why the accident occurred. b. A likely sequence of events and probable causes (direct, indirect, basic). c. Alternative sequences. 10. Check each sequence against the data from step 7. 11. Determine the most likely sequence of events and the most probable causes. 12. Conduct a post-investigation briefing. 13. Prepare a summary report, including the recommended actions to prevent a recurrence. Distribute the report according to applicable instructions. An investigation is not

To the virgins to make much of time Essay example -- English Literatur

To the virgins to make much of time GATHER ye rosebuds while ye may, GATHER ye rosebuds while ye may, Old time is still a-flying: And this same flower that smiles to-day To-morrow will be dying. The glorious lamp of heaven, the sun, The higher he's a-getting, The sooner will his race be run, And nearer he's to setting. That age is best which is the first, when youth and blood are warmer; but being spent, the worse and worst Times still succeed the former. Then be not coy, but use your time, and while ye may go marry: For having lost but once your prime you may for ever tarry. I have chosen â€Å"To the virgins to make much of time† as my second poem because I feel it has much useful meaning to it and also because I agree with the title of the poem. I feel that people should live life to the full whilst they can. The first line, I think is the best of the whole poem: â€Å"gather ye rosebuds while ye may†. This image means that we should find a man/woman whilst you’re still young and beautiful. The poem has a very simple rhyming pattern of ABAB. This means that the poem is fluid and rhyt...

Love and Emily Dickinson Essay example -- Biography Biographies Essays

Love and Emily Dickinson I am going out on the doorstep, to get you some new—green grass—I shall pick it down in the corner, where you and I used to sit, and have long fancies. And perhaps the dear little grasses were growing all the while—and perhaps they heard what we said, but they can't tell! – Emily Dickinson to Susan Gilbert Dickinson (L 85, 1852) Seventy-five years after the 1890s publication of the premier volumes of Emily Dickinson's poetry, critics still squabble about the poet's possibly lesbian relationship with her sister-in-law, Susan Huntington Gilbert Dickinson. Indeed, the specifics of Dickinson's relationship to Susan are ambiguous at best. All of the critical attention that her mysterious sexuality receives reflects our culture's urge to sectionalize great literary icons into our own personal niches, thereby absorbing them as our â€Å"group's† own voice. The poet, not the poetry, assumes the center of the discussion. The critics, whether arguing for or against a lesbian interpretation of the famed couple, are like two disgruntled neighbors arguing over a tree known for its particularly incendiary wood. They no longer focus on this evergreen's innate beauty but, rather, on whose property it resides and who has the right to cut it down to ignite their cause. In all actuality, we will never know the tr uth about the pair's physical relationship; the evidence is too ethereal to assume a definable substance. And, in part, this predictable public response motivated Susan Gilbert's reluctance to release Dickinson's poems and letters after the poet's death. Emily Dickinson's life has been thoroughly explored by scholars and critics. Her extensive correspondence with all of her family and frien... ... longing for another, which transcend physical intimacy. Emily Dickinson's eloquent, overwhelming, consuming desire for a true companion is expressed as intensely in her words as it is felt in our souls. Works Cited Hart, Ellen Louise. â€Å"The Encoding of Homoerotic Desire: Emily Dickinson's Letters and Poems to Susan Dickinson, 1850-1886.† Tulsa Studies in Women's Literature 9 (1990): 251-72. Koski, Lena. â€Å"Sexual Metaphors in Emily Dickinson's Letters to Susan Gilbert.†The Emily Dickinson Journal 5.2 (1996): 26-31. Sewall, Richard. The Life of Emily Dickinson. 2 vols. New York: Farrar, 1974. Smith, Martha Nell. â€Å"The Belle of the Belle of Amherst.† Harvard Gay & Lesbian Review 3.1 (1996): 25-27. â€Å"Susan and Emily Dickinson: Their Lives, in Letters.† The Cambridge Companion to Emily Dickinson. Ed. Wendy Martin. Cambridge: Cambridge UP, 2002. 51-73.

A Study

Globalization Is one of those few phenomenon we hear about all the time and refer we try to analyses the impacts that globalization has had on the world. With help of some of the best, easy to comprehend examples, we try to understand how with time the business world has become more interactive, communicative and inter- dependent in nature and if it really has been in favor of firms competing in the market. Globalization in business is the integration process of the world through the use of international trading system.It unifies the local and foreign markets to make the trading even easier for businesses. In yet other words, we can call globalization the recess of Increased Inter-connectedness among the countries In the areas of culture, economics and politics. Firms competing In the market place have the luxury to choose their option and maximize their business potentials by the way of participating globally. Such process as a result, simplifies the corporate process of canvassing materials, production, marketing and distribution of products and services.The information System (IS) is quite different from the usual trading and thus businesses get alliance with ease other than supplies and labor forces from there countries as long as they follow the rules set by the global economic authorities including the World Trade Centre. (Schools, 2005) Is it not amazing when we turn an apple I-pod upside down and it says, ‘designed In California (US), assembled In China? The clothes In our wardrobe, an English brand made with Chinese cotton, sewed by Indian hands, shipped on a French freighter crewed by Americans to a united Kingdom harbor.That's Globalization. The word ‘Globalization' has always been creeping on all of us as long as we can remember; however, it has never been so visible and impacting until recent years. Artificial constraints like tariffs have become unfettering and the businesses are expanding globally complicating the already existing com petitive environment (Change & Park, 2005). It can be easily explained as to how the fundamental nature of competition has changed in the industries in the global economy.This change in itself has a relentless pace and moving forward at all time. In words of Williamson (2004), globalization has had too many implications to the national economy. It has intensified inter-dependence among economies in the world market and countries and yes, their organizations as reflected in the knowledge cross borders, flow of goods and services and the financial capital. In short, globalization is the outcome of a large number of business firms competing against each other in a rising number of global economies.Globalization in true sense extends immense opportunities for firms competing in the 21st century highly competitive landscape. In a globalizes market, as confirmed by Khan (2006), the financial capital can be obtained from one national market and be used to buy raw materials in a second mark et. The manufacturing equipment can be purchased from a third national market and be sold in yet another one or say a fourth market. It has become challenging to determine the boundaries of any industry in the current world scenario.Wall-Mart could be a straightforward example to support Khan's (2006) view point. Wall-Mart is the name, the brand, the global giant which is known world over and have been trying to achieve retailing with global pricing, sourcing and logistics without getting impacted by the global boundaries. The idea was to be able to easily move goods and be able to seamlessly use the pricing strategies among all its international operations as it had been able to do in case of its domestic stores. Hit 2007) said once that, Wall-Mart is pursuing this type of retailing (boundary-less) on an evolutionary basis. And, he was right when he quoted that because in the past few it has even more evident that Wall-Mart has actually put things in practice and joined hands with others to make boundary-less retailing possible. Let's count on another example from the entertainment industry. Advancements in telecommunications and the interactive computer networks have made the boundaries of entertainment industry look blur and shady. Networks such as CBS, HOBO, Fox and NBC not only compete among themselves but, also with Sony and Microsoft and perhaps others.It is not easy any more to define the boundaries of a particular industry and switchover, new industry ventures have become more frequent. Yet another major affect of globalization is the design, production, distribution and servicing of goods and services and that is visibly convincing enough to gain instances. A suitable example will be Toyota Motor Company. Global competitor Toyota Motor Company provides shall help us understand how this happens. Toyota Company's products are in high demand internationally because of its initial emphasis on product reliability and superior customer service and support. Barbwire & Mean (2004) figured out that because the demand for Toyota Motor Company's products, it's competitive actions have forced its global competitors to bring improvements in their operations and instill reliability and best customer service and support. And this act of following Toast's example has changed quality service's concept entirely. Almost any vehicle bought today across the globe, from virtually any manufacturer (company/brand) is of a higher quality and all of them extend better ND tailored service support which was not exactly the case before Toyota began competing successfully on a global scale.The firms competing in the global economy have to understand, looking at the wider perspective, that globalization has heightened the levels of performance standards in terms of quality, cost, productivity, product introduction time span and operational efficiency which could be referred to as the so called competitive dimensions. Now, these competitive dimensions not only affect the firms competing in the global economy but, also the firms competing in the domestic markets. And the reason is Customer Preference'.The customer purchases form a global brand rather than a domestic firm or brand as they know that the goods and services offered by the global competitors are far more superior to the local firms. Globalization has also led to the free movement of labor and capital after being recognized as a key source of competitive advantage and therefore, firms globally must understand the importance of keeping a better track of their work force. As Prospers (2005) mentions, the best people will come from, Just about anywhere. ‘ Hence, work force relationship plays a very dynamic role with the dawn of libations.A mixed labor is not always easy to manage and if not given importance in the beginning things may go awry at a later time. An easy to understand example would be pinpointing the Asian community, which is big part of the world population and a big chunk of which works in the west. Too many nationalities and ethnicities working together and it takes the right kind if thinking and planning to keep the things going. And, no doubt that takes careful planning and implementation. The business corporations must learn enough to positively deal with the ground realities of the current global competitive environment.Only those companies have the ability to make above average profits which are capable of meeting or rather exceeding the existing global standards. (Fink & Holder, 2005) The term, ‘Global Village' & Increasing Interaction among businesses Emergence of global economy did create some interesting opportunities. And, that is why today Europe is the world's largest single market, instead of USA, with 2005). Globalization History can create arguments of when or where it usually started and who have been the pioneers of globalization but we know for sure this is the present notations that the world has been experienci ng.This new form of business relation and practices often referred to as global village which is radically changing the business environment and it is true and highly relevant, valid and accepted in today's modern economy. In order for businesses to grow they must consider jumping into the globalization challenges to be able to compete and gain market shares. This has been the rules of the most successful business leaders around the world because the opportunity is there to bring different nations and businesses closer to one another.Look around many establishment and you can find that international businesses are all around, Franchising makes business easy to expand all over the world that a certain person who has the capacity to put up business from Asia can franchise a business in America and other countries examples are Mac Donald, Levis, Seven Eleven, Sarah Lee, Avon and many other stores scattered around the world because of globalization. McDonald's fast food chain can be con sidered as a true example of globalization as true globalization means one company procuring, manufacturing and selling in many countries and McDonald's does exactly the same.It operates in 119 countries and has successfully integrated all its operations internationally. There are many advantages in this process and anyone who would like to take a franchise business is almost assured of success because of its brand, they have ready market all over the world that has gained popularity, franchiser even offer full marketing assistance that makes your business franchise grows using their adaptable marketing expertise that they will be shared upon franchising such business. Supermarkets where we buy are daily need products; accommodate all those reduces from all over the world.Olive oil from Greece, apples from South Africa, wine from France and likewise thousands of more products from around the world. Deco's in the I-J, the biggest network of supermarkets in the UK for an example is no such exception and has left no stone unturned to bring products from all over to be made available in their stores located in the I-J. That is Just another touch to globalization because you are not taking your products to other countries, perhaps but, you are certainly bringing in other products under one umbrella to be sold to a did range of customers.An important discussion could around the Business Process Outsourcing industry which makes a certain business maximize profit by partnership from other countries, businesses like JP Morgan and chase, MM, Telltale, CIT and other companies in Europe and America usually hire and establish businesses in countries such as the Philippines and India since they are highly skilled in English Communication. Usually Technical Assistance from customers around the world pretending they are a part of such company.Through this process the company like IBM can cut their labor expenses while they enjoy productivity because of their highly effective BOP in other countries while people from other countries enjoys a good privilege from their Job because of high salary. This can happen because of currency differences from other countries and an example is India where US $ 1 is equal to RSI. 47 in Indian currency. This means that they mutually benefit from this process. This has been the reasons why BOP is highly increasing demand of people.In the Indian and Philippines alone there are at least 250,000 Call Centre people needed to fill in the vacancies of various BOP Companies. The downturn of BOP industry is that on one hand it provides Job opportunities to people of one country and takes away the Jobs of people from yet another country. Online Trading is the cause of globalization and advancement in technology that businesses can easily tap in customers using the internet, they can gain high market potentials using their website acting as an store-front to advertise their products and services that can be open 24 hours a day seve n days a week.Hotels and restaurants, Air Aviation and Local Businesses including individuals can easily use the internet to gather customers around the world. This can also cut cost their labor and transportation expenses through online participation, customers can simply fill in their information and take the orders and it will be delivered via cargo forwarding, the process is also convenient to their customers since it only takes a few clicks of a button to get an order.These practices also includes the Import- Export trading that includes free trade or open participation that can give opportunity to most business organization and individual to gain international customers around the world. Having taken the world by storm are the internet based social networking websites hose days. Backbone, Resort, Linked, Google, Namespace, Twitter, Bebop, Hi, Nettle and may be hundreds of other social networking sites are always a click away with internet in existence. Twitter for instance ser ves over 200 million people (users) worldwide and takes in 1. Billion requests every single day. That's globalization, right there, opening doors to the world and let communication channels to work their way out without any hindrance. When there are so many countries and organizations that support globalization and understand that it is the right tool for the development of less developed countries ND maximizing profits for the developed countries, there exist some Countries and unions who believed that Globalization is somehow negative and that only the strongest corporation makes the domination and small business may not grow.This to an extent is right. The lesser developed nations might take a set back as in the name of globalization and world trade their resources could be plundered or misused by the stronger nations. Remember, somewhere we talked about the BOP industry which makes the outsourcing company a massive profit, in a way that also by taking advantage of their needs. S ome believed that credit based economy has not done any good but false claims that leads to heavy debt burden while some small businessman believes that globalization is only for imperialistic purposes.Yet another constraint, and cannot be ignored. Globalization certainly has made things better but, in the future might take inter-dependency or complete dependency to a all new Level of chaos in the world. Other European and Middle East Countries somehow they believed that globalization may only favor the internationally known companies and this is not a free trade but the opposite. They re the Anti-Globalization Communities who are against this process, however their claim maybe, globalization will continue to dominate the business world.Globalization: A Stabilizing Factor in International Business It is evident from examples stated before in this paper that globalization has brought a dramatic change in the world market. Business firms attempting to expand their geographic foot-prin t to meet consumer demand, extending their value chain to a global level, stepping into boundary-less retailing and logistics, international tie-ups to get hold of a wider share of customer base, these are because of globalization and eave helped stabilizing the international business community by allowing free movement of men and materials, knowledge sharing and easy access to financial capital.Globalization has indeed at its core eased the border constraints making them less important than before as countries and economies become dependent on each other for survival and progress. Cross-borders transactions have reached to a new level as a result of diverse business locations of firms and their customer base in a broader market which allows them to secure their investments via spreading risk factor. The ERM Global Village nails the concept down very firmly. If it was not globalization the world we live in would never have been what it is now.Variety of goods for the customers, chea p affordable prices, and access to bigger markets, greater employment opportunities, faster technology and trade knowledge are all a result of globalization. Globalization does have its own side effects on somewhat manner as discussed a while ago but, the point it has it helped making things better and convenient, well, the answer is yes. It certainly has pushed the barriers and allowed the world to connect better and stronger than ever. Conclusion: Do we pay consensus to the fact that globalization is good? It is a simple question but, enough to lead to a heated debate among the experts.However, the bottom line is that globalization has indeed created more opportunities for businesses to expand globally, reach out to the mass segment of customers in need, take a stride in terms of revenue generation and of course increase brand but the more the economic and political challenges which emerge at the same time may or may not be addressed meaningfully and chances are more the emerging economies might fail to set up a proper state framework and structure to succeed. Swimming with the tide is still the best option at hand when the stream takes you exactly where you want to be.