Aplastic Anemia Essay Example for Free

Aplastic anaemia EssayAplasitc anaemia is a very r be birth disorder. Sometimes, it is connected with leukemia it could be a end from chem some separateapy given to leukemia patients. In aplastic anemia, the bone perfume does non make the necessary none carrels needed in the business however, leukemia is when the blood cells are deformed and not working properly. Leukemia is a stoogecer where as aplastic anemia is not. Chemotherapy treatment for cancer can lead to the secondary condition of aplastic anemia that may cause subnormality down of producing blood cells. What are the anatomical and physiological symptoms and causes for aplastic anemia? What is the diagnosis and what treatments are available for aplastic anemia? One symptom is fatigue from being anemic. Anemia is when the red blood cells are low in the blood. The red blood cells carry the atomic number 8 from your lungs to all parts of the body (Aplastic Anemia and MDS International Foundation, Inc. ). This pass on cause fatigue when the body does not get enough oxygen. There is a small more than just low red blood determine in cells in aplastic anemia.It is when the body doesnt produce all three different blood cells that the body has white blood cells, red blood cells, and the thrombocytes termed pancytopenia (Wikipedia). In aplastic anemia, it is when the bone core stops producing or long-windeds down in producing these impudently blood cells. The white ones or leukocytes are to adjure infections in the body by attacking and killing bacteria and viruses (Aplastic Anemia and MDS International Foundation, Inc. ), so with out them patients easily catch viruses.A low white blood cell deliberate is called neutropenia (Aplastic Anemia and MDS International Foundation, Inc. . The other is the platelets they are for blood clots. A low platelet count is called thrombocytopenia (Aplastic Anemia and MDS International Foundation, Inc. ). A low platelet count leads to another symptom th at would be uncontrolled bleeding because the body does not form the platelets to stop the bleeding. You can also causes bruising and petechiae (Wikipedia). Some of the other symptoms include shortness of breath, headache, pallor and, ultimately tachycardia and heart failure (Lippincott 508).Bone tenderness should not be present (Mc Phee 454). The cause for aplastic anemia develops when the bone magnetic core is dam erad or in some moorings is unknown. About 75 out of 100 cases of acquired aplastic anemia are idiopathic (Aplastic Anemia MDS International Foundation, Inc. ). This means they hold in no known cause. Sometimes, the case can be from radiation and chemotherapy treatment used for cancer. This can destroy the levelheaded cells in the bone marrow take to the secondary condition.Some other causes for secondary condition of aplastic anemia are toxic chemicals and certain drugs, such as the chemical benzene that is found in gasoline, or with the use of certain drugs, incl uding chloramphenicol-0, carbamazepine-1, felbamate-2, phenytoin-3, quinine-4, and phenylbutazone-5 (Wikipedia). Chloramphenicol treatment is followed by aplasia in less than 1 in 40,000 treatment courses, and carbamazepine aplasia is even more rare (Wikipedia). The medication for rheumatoid arthritis is connected to ones getting aplastic anemia this would be called also a secondary condition when aplastic anemia appears.Likewise Lupus, an autoimmune disorder, can attack the healthy stem cells. This would cause the slowing down or stopping of devising the blood cells the body needs. The rest may result from immunologic factors (unconfirmed), severe disease (especially hepatitis), viral infection (especially children), or preleukemic and neoplastic infiltration of bone marrow (Lippincott 397). Therefore, to confirm a diagnosis for aplastic anemia they first take a blood sample to secure if the blood count is low. If that shows up low in all the blood cells, the next step is to ta ke a bone marrow sample or biopsy.The bone marrow is usually taken from the large hip bone by a needle. The sample is looked at in a microscope to rule out leukemia, which the blood cells would look abnormal and would be the reason the blood cells are not working properly. However, aplastic anemia would show very little red and white blood cells in the blood shoot. Some options of treatment given to patients are medications, bone marrow transplant, and blood transfusion (MayoClinic). Just recently, they have stem cell transplants. The medications are immunosuppressive combine with cyclosporine.Maybe one of the causes is the immune system is attacking its own good blood cells, and these drugs give slow down the process. This medication treatment is usually given until the patient can get a stem cell transplant. The other medication can be used with the immunosuppressive is the growth factor. The new genetically engineered growth factor drugs help with making new white blood cells. That is really important, since the body makes a blood cell that only last for awhile, so the body is always generating new blood cells. However, aplastic anemia patients body for some reason stops this process.The other medicines used are antibiotics either to help forbid infections or already established infection, since the immune system is weak and would not be unable to fight of a common cold. Most likely the doctor leave behind administer them before an infection appears, so that the patient will not get an infection. Those are the medications used and if the condition doesnt improve, the patient would await for a bone marrow transplant. The bone marrow transplant might have been the first choice, which the medication is administered until the patient can find a match presenter.The bone marrow transplant is usually a successful treatment to cure aplastic anemia in people under 55 years old (Aplastic Anemia and MDS International Foundation, Inc. ). Bone marrow transplantatio n from a related, matched donor can treat aplastic anemia without recurrence- in about four out of five cases (MayoClinic). Up to half the people with matched, but unrelated, donors can expect to have successful bone marrow transplants (MayoClinic). Theres a chance that your body may reject the transplant, leading to life-threatening complications (MayoClinic). The bone marrow transplant uses a matched blood type.When found, the donor will have surgically removed some of his or her healthy bone marrow. It is then injected intravenously in the blood to the patient. The donated bone marrow will collect to the patients bone marrow and help with making new blood cells it may take two to four weeks to show the new blood cells are producing. Before they even give the aplastic patient the donated marrow, they give them chemo to get rid of the diseased marrow, and will also be administered drugs to help prevent rejection of the bone marrow. Another precaution a doctor may limit the number of blood transfusions before the operation to avoid complications.Technology is advancing that they can use stem cells now instead of bone marrow transplant. The new stem cell transplant is taken from the bone marrow, umbilical cord, or the blood stream of the donor. They just get the stem cell from either of those places, and again like the bone marrow transplant, place the stem cell into the blood stream of the patient. The patient will be given chemo before the procedure as in the bone marrow transplant. This time the complication of the new stem cells will create an immune system that attacks the body of the donor, instead of the body rejecting as in the bone marrow transplant.If this does occur, they also have drugs that will help beset this. The treatment of blood transfusion is not usually used because it is a treatment for fatigue. Fatigue is not a medical emergency. First, use rest to see if it alleviates the symptom. White blood cells only last a day because that is how l ong they last in the body. That is why the bone marrow is important in making the new cells the body needs. The other complication that blood transfusions may cause is hemorrhaging. For long term recovery, they usually need other treatment along with this procedure. Aplastic anemia is a very rare disease and affects very few people.It is not contagious. It is more commonly diagnosed in young adults and children. It can affect any age group anytime in life and the illness might be brief, also it can come on suddenly or slowly. The symptoms vary depending on the blood cells that they are low in. The patient could have a slight case that might just be observed or to a severe case that needs treatment. A doctor should be the one to make the diagnoses and treatments. Doctors estimate that there are about 900 new cases of aplastic anemia diagnosed in the United States severally year (Aplastic Anemia MDS International Foundation, Inc. .Patients need to be extra careful not to get an infec tion because the body having low white blood cell count would have a hard time combating against viruses. Steps are also taken to prevent hemorrhage avoiding parenteral injections, suggesting the use of an electric razor, humidifying oxygen to prevent dry mucous membranes, and promoting regular bowel movement (Venes 116). Mortality for aplastic anemias with severe pancytopenia is 80% to 90% (Lippincott 507). In advancing technology today, why not consider to be a bone marrow donor that could save lives of others.

The production at McDonalds Essay Example for Free

The production at McDonalds EssayI am writing to apply for the position of coach-and-four of my local branch of McDonalds in East Croydon. The following report highlights how I would correct the productivity at the McDonalds in East Croydon.In my opinion, I conceive that there are three main ways that the production at McDonalds can be improved. Improving production give amplification the amount of products make and, more importantly, add the profit. We could also get our stock at a lower cost as well. The first method I would suggest to improve productivity would be introducing a Total Quality Management system. This method pass on cut costs by removing errors in the compevery controlling case passim. For example, if a worker were non producing the burgers to a specific level, the management would iron this error out and make him/her increase the quality. More profit willing beget in as the customers will feel cared for and the products will be better quality. There will be an overall increase in efficiency as well as every aspect in the business having improved quality.A disadvantage of this method is that we will have to spend more gold for training and development. Also, TQM only works if there is co-operation and commitment throughout. If we had a rebellious worker then the system would fail. It is also hard to test the quality of the gustation you cannot have a bite out of every burger.Another method for improving productivity would be specialisation. This would mean that till workers would become specialised in manning the till, making the drinks and fetching to food. The Chefs would also make better quality food as they would also be specialised. These skills can also be developed throughout through constant use. This would also mean the till people would not have to fetch chips, as they would already be there for them. Profits would increase as customers would feel respected and the quality increased. The food would also be delivered faster, seeing as everyone knows exactly what to do.Unfortunately, specialisation increases dependency and it will also increase costs for the training. Workers may fell disheartened, as they can only do a narrow range of jobs.Quality circles are the final suggestion I would make for improving productivity. The workers will meet up with the managers to discuss aspects of the business. It brings new ideas into the business so ideas on how the chips could be made more efficiently are shared. It also improves the communication. This will mean the food will be delivered quicker when orders are taking place, the till person and chef will talk better so everything will be done to perfection. The managers will also have a better view on what the views are of the floor staff, therefore they get a better view on what needs changing.On the other hand the company will have to fork out for extra training for the squad leaders. Valuable time will be taken up for discussions, and if it is every ones free time then there is a chance people will not participate fully. Disagreement on certain ideas may lead to argument. If it is against peoples views they may try to deliberately make it not work, causing poor productivity.In conclusion, I think the best two improvement methods are TQM and specialisation. However I think specialisation is the one which will increase the productivity the most. Specialisation will increase the quality of the products, the speed of delivery and the workers will also feel important. They will feel like specialists so they will perform to the best of their ability.Customers will feel important theyll feel respected and pleased by the top quality of the service. The few problems with these methods can also be sorted out. We could teach the workers any skills they desire this way theyll be good in a wide range of tasks. This training will be done on site, so it will not cost us. Dependency can also be ironed out. Specialisation will encourage our wor kers to work as a team, and if someone isnt perform for the team then you can help them. Everything will be fine.

Powdered zinc and copper sulphate Essay Example for Free

Powdered zinc and squealer sulfate EssayTemperature after 1minute (i C) Change in Temperature (i C) 1g 17 19 2 As I had firm I was deprivation to use 40cmiof copper sulphate solution in my experiments I was subject to calculate the amount of gram molecules of copper sulphate I was going to use, knowing that the concentration of the CuSO4 was 0. 5m/dmi. Amount of CuSO4 (mols) = concentration x volume = 0. 5 x 0. 04 (40cmi = 0. 04dmi ) = 0. 02mols Know that I knew the amount of CuSO4 used I was able to choke out the amount of pulverize zinc needed to give the highest transmit in temperature using the calculation shown below Amount of substance needed = press / molar mass (Mr of Zn = 65) therefore mass = amount x Mr = 0. 02 x 65 = 1. 3g Thus 1.3g of zinc should give me the highest change in temperature. As I am not using exactly 1. 3g of zinc I predict that either 1. 25g or 1. 5g of zinc will show the highest change in temperature. Practical Obtaining my evidence Apparat us powderise zinc, copper sulphate solution, beaker, measuring cylinder, pipette, balance, 5 evaporating dishes, thermometer, polystyrene cup and lid, stop clock. Method I measured out amounts of of the powdered zinc separately, using the balance to ensure accuracy. I put the amounts into the evaporating dishes.Using the measuring cylinder and a pipette, I then put 40cmi of copper sulphate solution into the polystyrene cup, which I placed into a beaker for stability. I then added an amount of zinc, placed the lid and thermometer onto the cup and took the temperature of the solution. After a minute I took the temperature again. I repeated this process for each amount of zinc powder. I completed my experiment common chord beats to each amount of zinc powder. I did it three times to establish an average change in temperature for the different amounts of zinc used.Results Experiment 1 Amount of zinc (grams)3 Conclusion As I predicted 1. 5g of powdered zinc gave me the highest change in temperature. After this amount the change in temperature slowly began to decrease. Between 0. 5g and 1. 5g the temperature change increased rapidly. Specific Heat Capacity of Zinc The specific heat capacity (s. h. c. ) of a material is the amount of heat needed to change the temperature of 1kg of the material by 1i C or 1K. Different substances fall different quantities of heat energy to heat them up.Specific heat capacity = energy released / (mass x temperature rise) As I know this equation I mint rearrange it to find the energy released during a response. If I alike know the amount of a substance used in the reaction I prat calculate the specific heat capacity of it. Energy released = temperature rise x specific heat capacity x mass of solution .76 KJ/mol (exothermic reactions are always negative) From my results I have calculated that the specific heat capacity of zinc is -32. 76. This is inaccurate as from my data book I was able to find that the correct ? H of zinc is -219KJ/mol. This inaccuracy shows that although my results followed the expected trend, they were not accurate. Analysis In my plan I predicted that either 1. 25g or 1. 5g of zinc would show the highest change in temperature. After this mass I predicted that the change in temperature would either decrease or level off. This is what happened. In my average results 1.5g of zinc gave me the highest change in temperature and after this the increase in temperature decreased because a layer of copper formed on the zinc, thus making it less reactive. If I were to continue with my experiments I would investigate higher amounts of zinc to prove this theory completely. In all of my experiments the copper sulphate lost its blue colouring and the zinc became red in colour. The copper compounds in copper sulphate cause the solution to be blue in colour. As the zinc displaced the copper, the solution lost its colour. As the copper layer formed on the zinc it became red, as copper is a red metal.M y graphs show the general trend that I predicted and concluded on in so far there were a few anomalies. I believe that these will have been caused by factors such as contamination and heat outlet to the surroundings. The thermometer may also have been inaccurate. An exothermic reaction is one which gives out energy to the surroundings, usually in the form of heat and usually shown by a rise in temperature. I have successfully proved that the reaction between powdered zinc and copper sulphate is exothermic as I recognised a rise in temperature in all my experiments.I have also shown that the reaction between zinc and copper sulphate is a redox reaction (see my plan). Evaluation The anomalies in my results prove that there were points during my investigations where my accuracy left a little to be desired. An inaccuracy occurred in my time keeping, as there was often a small difference in when I began timing e. g. when I added the zinc or when I secured the lid on top of the polystyr ene cup. Overall even though my experiment was open to some inaccuracies I believe it was accurate enough to support my predictions.To improve my results I would increase the period of timing from 1minute to 5minutes so that the temperature could be allowed to rise more. I would extend my investigations into the reaction between zinc and copper sulphate by using a finer powder of zinc, which would give it a larger surface area, to see if this would cause the temperature to rise more rapidly. I would also like to complete the experiments using better equipment to prevent heat loss to the surroundings, to see if it has an effect on my results and thus, my conclusion.I would have liked to use better equipment in my practical but they were not available. If I had more time I could use different metals and different solutions to further test the displacement rule e. g. the reaction between magnesium and zinc sulphate. Sources G. C. S. E Chemistry order Guide Richard Parsons Show previe w only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Patterns of Behaviour section.

Strong Culture and Organizational Effectiveness

Strong Culture and organizational EffectivenessOrganizational goal is the pattern of shared value and beliefs that help individuals understand organisational functioning. The characteristics that captures the middle of organizations finish include member identity, chemical group emphasis, people taper, unit integration, control, luck tolerance, reward criteria, conflict tolerance, means-end orientation, and open placement focus. Appraising the organization on these ten characteristics gives a composite picture of the organizations conclusion.However, we take over unanimous civilisation and weak culture. Strong cultures are those in which organizational values and beliefs are wide shared and signifi arseholetly influence peoples behaviour on the job. Organizations with a unfluctuating culture create clear and coherent values and expect that members agree with and tending intensely some those values.Denison identifies four key traits that an organization should master in order to be effective as mission, consistency, involvement, and alterability.Strong organizational cultures kick in been linked to increased staff alignment, resulting in enhanced organizational effectuality.However some research shows that inviolable cultures may enhance short-term success only when repress long-term organizational performance, and may even contribute to long-term failure by preventing organizations from adapting to changing contingencies.TABLE OF CONTENTS (JUMP TO)1.0 Introduction1.1 Culture1.2 Organizational culture1.3 Strong culture and weak culture2.0 Strong culture and organizational effectiveness2.1 Subculture3.0 Leadership grapheme in organizational effectiveness4.0 closedown1.0 INTRODUCTION1.1 CULTURECulture is the way we do things are done around here (Schein, 1985) defining the actions of an organization in overt and covert ways, and when multifariousness takes place (Smollan, 2009). Culture can also be defined as the collective programming of th e mind (Hofstede, 2005). According to Jan Vom (2011), two significant elements covers the scope of culture (1) cultures manifestation (2) scope of the referenced group.Cultures manifestationOrganizations culture is manifested through visible structures and strategies (Jan Vom, 2011). The three layers of culture related to its manifestation are artefacts, espoused values, and basic underlying assumptions (Schein, 2004 as quoted in Jan Vom, 2011).The visible artefact through which culture is manifested includes companys symbols, its products, architecture, way of dressing, typical behaviours and rituals. It is important to connect artefacts to values.Espoused values are less visible and encompass publicly expressed strategies, goals, norms and rules that provide the daily operating doctrine for members of the organization.Basic underlying assumptions are a subconscious part of the culture which accounts for a mental function of fundamental aspects of life such as the nature of time an d space, the role of social hierarchies, and the relative importance of work, family, and self-development. These represent the essence of culture.Scope of the referenced groupReference group refers to the station of people an individual perceives as belonging to his or her work surround which defines the social world of work in which he or she engages, including people with whom the individual does and does not communicate (Lawrence, 2006).Thus, the referenced group are the people within the context of the culture. The scope of the culture is defined depending on the referenced group (Jan Vom, 2011).1.2 ORGANIZATIONAL CULTUREOrganizational culture has been defined by numerous authors in different ways. Deshpande and Webster (1989) define organizational culture as the pattern of shared values and beliefs that help individuals understand organizational functioning thus providing norms for behaviour in the organization.In contrast, other authors such as Schein (1985) have put forward that culture is best thought of as a psychological tendency, which he refers to as basic assumptions, that members of an organization learns as it solves its problems of away adaption and internal integration, and considered valid because it is successful, and then taught to new members to use when facing those problems.However, no matter how we choose to define culture, culture is an important aspect of an organization, and organizations with strong culture increase the chances that members can coiffure its objectives and increase organizational performance by enlightening members on those objectives (Pottruck, 2001).Chantman, and Chaldwell (1991) quoted in Dwivedi (1995) suggests that the ten primary characteristics that, in aggregate, capture the essence of organizations culture includesMember identity how employees identify with the organization as a whole rather than with their type of job or field of professional person expertise. collection emphasis The grade to which wor k activities are organised around groups rather than individuals.People focus the degree to which management decisions taken into consideration the effect of outcomes on people within the organization.Unit integration the degree to which units within the organization are encouraged to operate in a coordinated or dependent manner.Control the degree to which rules, regulations, and direct supervision are used to oversee and control employee behaviour.Risk tolerance the degree to which employees are encouraged to be aggressive, innovative, and risk seeking.Reward criteria the degree to which rewards such as salary increases and promotions are allocated according to employees performance rather than seniority, favouritism, or other non- performance factors.Conflict tolerance the degree to which employees are encouraged to air conflicts and criticisms openly.Means-ends orientation the degree to which management focuses on results or outcomes rather than on the techniques and processes u sed to achieve those outcomes.Open system focus the degree to which the organization monitors and responds to changes in the external environment.These characteristics reflect the organizations value and are used to determine an organizations culture. Depending on its strength, it can bring about organizational effectiveness (Dwivedi, 1995).However, some researchers have questioned how well strong cultures improve organizational performance. According to Denison (1990), organizations with strong cultures had greater returns on investments, but this only happens in the short run, afterward three years the relationship between ethnical consistency and performance becomes negative.Also, Alicia (2002) is of the belief that strong cultures may facilitate short-term success but hinder long-term organizational performance, and may even contribute to long-term failure by preventing organizations from adapting to changing contingencies.Thus, while cultural strength may bring about increa se in organizational performance in the short run, they may also inhibit an organizations ability to adapt, change, and innovate.1.3 STRONG CULTURE AND WEAK CULTUREAn organizations culture can either be strong or weak depending on the degree of alignment of the organizations value and employees response to stimuli because of their alignment with it (Olivier, 2009).Strong cultures Here, organizational values and beliefs are widely shared with significant influence on peoples behaviour with respect to their job (John, 2006). It encompasses the ability to influence and motivate organizational members to act in an approved manner in the organization, and also an agreement on the part of members, regarding the importance of the organizational values (Schein, 2004).Weak cultures Here, there is lack of motivation by the members of the organization, and it encompasses little or nostrategy-implementing assistance since there are no traditions, beliefs, values, common bonds, or behavioural no rms thatmanagementcan use to motivate to execute the chosen strategy (John, 2006).2.0 STRONG CULTURE AND ORGANIZATIONAL EFFECTIVENESSCulture has long been regarded as essential to organizational effectiveness (Schein, 1992). According to Alicia (2002) Organizations with a strong culture create clear and coherent values and expect members to care and agree with those values, even if core values emphasize dissent and creativity (Flynn Chatman, 2001).Chatman (2002) is of the opinion that organizations attain strategic advantages through strong cultures. For example, Southwest Airlines has better performance than its competitors, over a period of time, due to its strong culture of focusing on keeping costs low and customers happy.However, Denison (1990) postulated a model that highlights the four key traits of organizational culture, which includes mission, consistency, involvement, adaptability.Denisons research has demonstrated that effective organizations have high culture score in all four traits. Thus, effective organizations are likely to have cultures that are accommodative, yet highly consistent and predict able-bodied, and that foster high involvement, but do so within the context of a shared sense of mission.External Focus (Adaptability + Mission)The adaptation hypothesis asserts that an organization must hold a system of norms and beliefs which support the capacity of an organization to receive, interpret, and translate signals from its environment into internal behavioural changes that increase its chances for survival, growth and development (Denison, 1990).Schein (1985) emphasizes that a culture usually consists of some adaptive collective behavioural responses, and the capacity to manage these responses is key to organizations effectiveness.A mission, on the other hand, provides purpose and meaning by defining a social role for an institution and defining the relevance of individual roles as related to the institutional role (Denison, 1990).Hence , an organization that is focused on adapting and changing in response to the external environment, and also has well defined goals and objectives has a strong external focus which is key to organizational effectiveness. A strong external focus typically impacts revenue, gross sales growth, and market share (Denison, 2006).Internal Focus (Involvement + Consistency)High levels of involvement and participation create a sense of ownership and responsibility (Denison, 1990). Members of an organization are able carry out coordinated action when they shared system of beliefs, and values, which are widely understood.Consistency involves defining the values and systems that are the basis of a strong culture. Strong organizational culture which is consistent leads to organizational effectiveness by priding itself on the quality of its products or services.An organization with strong internal focus has high levels of quality, fewer defects, less rework, good resource utilization, and high e mployee satisfaction (Denison, 2006).Flexibility (Adaptability + Involvement)A flexible organization has the capability to change in response to the environment with focus is on the marketplace and its people. An organization that is flexible has higher levels of product and service innovation, creativity, and a fast response to the changing needs of customers and employees (Denison, 2006).Stability (Mission + Consistency)A stable organization has the capacity to remain focused and predictable over time. An organization that is stable has high return on assets, investments and sales, as well as strong business operations (Denison, 2006).Hence an organization should master these key traits and strengthen its culture in order to be effective. According to Barney (1986), strong organizational culture facilitates increased staff alignment, thus strengthening organizational effectiveness, and increasing employee productivity and commitment.However, on the contrary, Gagliardi (1986) sugge sted that organizations with strong cultures are only capable of a special(a) change because of resistance by members to changing those strongly held and widely shared values.For example, such resistance threatened the survival of Westinghouse electrical company in the 1950s, by preventing it from reaping any benefits from acquiring a factory automation business. It was concluded that the failure was due to the organizations culture of merging an entrepreneurial organizational activity into a relatively slow-moving, large American corporation (Nohria, Dwyer, Dalzell, 2002).This further reinforces the point that cultural strength increases organizational performance, but only in the short run, they may also inhibit an organizations ability to change. However Alicia (2002) suggests that organizations facing such problems can use subcultures to become more agile and to drive innovation.2.1 SUBCULTURESubcultures are groups whose common characteristic is a set of shared norms and beli efs, formed based on an array of individual, societal, and organizational characteristics (Chatman, 2002). Organizational subcultures may be based on membership in various groups (departments, workgroups, and teams), levels of hierarchies, professional and occupational affiliations, socio-demographic categories (sex, ethnicity, age, or nationality) and performance-related variables such as organizational commitment and work performance (Trice Beyer, 1993 quoted by Chatman, 2002)Hofstede (1998) suggested that subculture provides information about employees perceptions of the organization, and thus managers lack of awareness of subsisting or potential subcultures can be damaging.As mentioned earlier, members of strong cultures may resist change, and change within strong culture organizations may lead to conflict. Subcultures can absorb this conflict, with the value of the organizational culture intact. Thus, subcultures may offer a way for organizations with strong culture to be fle xible enough to change and adapt to external occurrences (Chatman, 2002).3.0 LEADERSHIP ROLE IN ORGANIZATIONAL EFFECTIVENESSAccording to Bryman (1992), the leader could alter or impact the organizational culture. Weese (1995) suggested that leaders have harden positions relative to the impact that a leader can have on shaping and preserving the culture of an organization, that the culture is the organization, not something that the organization deliveres, and consequently, culture change is an voiceless assignment.Hence, transformational leaders are needed to help shape and maintain the desired culture of an organization (Schein, 1993), which may link to organizational effectiveness. High transformational leaders possess strong organizational cultures and carry out culture-building activities, especially the customer-orientation function, to a greater extent than other leaders do (Weese, 1995).Also, Bass and Avolio (1992) suggested that transformational leadership and organizatio nal culture is vital to organizational effectiveness. Yukl (1994) defined transformational leadership as the process of influencing major changes in the attitudes and assumptions of organizational members and building commitment for the organizations mission, objectives and strategies.Leaders should therefore focus on developing a strong organizational culture which supports achieving set goals and objectives, coordinated team work, customer orientation, as well as managing change in the organization.4.0 terminusIt has been established that culture has a significant impact on organizations performance. Organizations with strong culture, and are able to maintain its stability enjoy better performance than weaker cultural organizations. Organizations should pay attention to mission, consistency, involvement, and adaptability in order to have organizational effectiveness (Denison, 2006). Also, it is important for transformational leaders to possess a stronger organizational culture.Ho wever, strong cultures may inhibit an organizations ability to change, but such organizations can use subcultures to become more agile and to drive innovation (Chatman, 2002).

Examining Related-Party Transactions And Corporate Fraud

Examining Related- troupe Transactions And Corporate FraudRelated parties represent a connexion where one caller thunder mug exercise say-so (direct or indirect) or significant influence everyplace the operating policies of the other company. According to FRS 8 and IAS 24, a relate party let ins an entitys subsidiaries, associates, joint peril enkindles, directors and family members ofdirectors.Related-party minutes ar legitimate activities and serve practical purposes such asThey ar recognised in corporate and taxation laws.They get hold of their own standards for history treatment.Systems of checks and balances support been built around them to spend a penny sure they are conducted within these boundaries.The interest parties are not considered as relate parties in IAS 24Parties which have normal dealing with an entity. Examples include providers of finance, trade unions, government agencies and public utilities.Parties such as customers, suppliers, distributors a nd franchisors on which the entity is economically dependent.Two venturers sharing joint control over a joint venture.Two entities having a common directors or other member of key management personnel are not considered as link up parties.Related Party TransactionsRelated party proceeding (RPTs) are define in IAS 24 as any minutes make between the relate parties irrespective of whether a price is charged or not. The transactions include canalise of resources, work or obligations. In other words, RPTs are transactions between a company and its management, board members, principal owners, or members of the immediate families of any of these groups. Examples of RPTs beneath IASB include rendering or receiving of services, purchase or gross gross gross gross gross sales of goods, leases, provisions of plights or collateral, purchase or sale of property and other assets, among others.Moreover, FASB (1982) states that RPTs include transactions between a company and its affil iates. Affiliates refer to entities which control the company, they are controlled by the company or they are controlled by other entity which also controls the company. Examples of RPTs nether FASB include services received or furnished, borrowings and lendings, guarantees among others.Scenarios under related party transactionsWhen an individual purchases a stock, bond, note or mutual fund from a family member or related party entity, he becomes entitled to the related party rules and under these rules, the individuals cost rump pull up stakes actually depend on whether he ends up selling it at a gain or a loss.For example, the individuals sister owned stock of XYZ Corp which she bought for $20,000. It had declined in value to $10,000 when he bought it from her. Therefore, she isnot allowed to claim acapital loss when she sells it to him because he is a related party.Gain scenarioIf later the individual sells the stock to athird, unrelated partyfor $22,000, he forget experience a straightforward gain of $12,000 on his own acquisition cost of $10,000. However, he only have to declarea capital gain of $2,000 forincome tax purposes becausehe is allowed to use a carryover basis from his sister, since she was not able to claim the previousdisallowed loss.Loss scenarioIf the individual sells it later to athird, unrelated partyfor $8,000, he will have a true loss of $2,000 on his own acquisition cost of $10,000,and he can only declarea capitalloss of $2,000 forincome tax purposes. However, he is not allowed to use a carryover basis from his sister, even though she was not able to claim the previousdisallowed loss. The tax savings from the previous disallowed capital loss are wasted and no one claimed them.DisclosureThe objective of IAS 24 is to ensure that an entitys financial statements contain the disclosures necessary to draw attention to the possibility that its financial stick and profit or loss may have been affected by the existence of related parties a nd by transactions and outstanding balances with such parties.The IAS 28 requires the following to be disclosedRelationship between parents and subsidiaries The entity should disclose the name of its parent company or of its ultimate controlling party irrespective of whether there have been any transactions occurred between them. In the case where neither the parent company nor the ultimate controlling company produces financial statement for public use, hence the next intimately senior parent that does so moldiness also be disclosed.Management Compensation The compensation of the key management personnel must be disclosed in total and for each of the following categoriesShort-term employment benefitsPost-employment benefitsOther longer benefitsTermination benefits, andEquity Compensation benefits.Related Party Transaction If transactions have been made between the related party, then for each categories of the related party, the following should be disclosed separatelyThe amount of the transactionsThe amount of the outstanding balances including terms and conditions and guaranteesProvisions for probationary debts related to the amount of outstanding balancesExpenses recognised during the period in respect of bad or doubtful debts due from related parties.Types of RPT that lead to corporate fraudsMany high profile companies have made an abuse use of related party transactions to pull ahead in involving in double-tongued activities. These include companies such as Enron, Adelphia, Tyco and others.Sales to ( or purchases from) related parties of goods and servicesAccording to Pesaru (2002), a related-party sales transaction represents the link between the company and the customer. In this particular transaction, it is usually difficult to identify the related parties. Thus, companies use this technique for boosting revenue. As such, the undisclosed related-party transactions may be used to fraudulently inflate earnings. Companies use fibing trick to mislead the users of financial statements. Presenting a series of sales, which are executed with an undisclosed related-party and which are peanut is an example of accountancy trick used by companies. Moreover, sales made to related party transactions can also lead to corporate frauds if the sales transactions are categorized under fake sales. Fictitious sales include round-trip sales. SEC 2003 defines round trip sales as simultaneous pre-arranged sales transactions often of the same product in order to create a false impression of justifying those fictitious sales transactions of falling under the normal ordinary course of the business. This type of transactions inflates sales figures and thus leads to overstatement of revenues.On the other hand, the purchase of goods or services from related parties is another type of RPT. This type of RPT may lead to fraud when the purchases are not disclosed or when they are considered as unauthorised transactions. Companies create fictitious purchas es of services from related party to conceal a misappropriation. For instance, in the Tyco case, it was found that the company failed to disclose a finders fee paid to an outside director in affiliation with an acquisition. Besides, one of the principal owners of PNF Industries, Inc. created fictitious records to conceal a misappropriation by claiming that he was owed consultation fees. Since the payments were considered as unauthorised, he falsified a minutes of a directors run into to authorize the fees. Non-reported purchases from a related party understate expenses and the effect of the understated figure of expenses is reflected in an overstated sales figure. On the contrary, non-reported revenues and fictitious purchases lead to understatement of income. This substantial scenario is summarised in the following diagram.First scenario EffectFICTITIOUSSALESOVERSTATEMENTOF REVENUESSMOOTHING INCOMENON-REPORTED PURCHASESSecond scenarioNON-REPORTED REVENUEFICTITIOUS PURCHASESUNDER STATEMENT OF INCOMEGenuine sales can be made to the related party in such a way that this transaction transfer wealth to the related party. This can be done if genuine sales are made below its market price to the related party. Another way of transferring wealth to the related party would be unnecessary purchases of goods and services or even purchases higher up its market price by the company. The other side of the coin will be transferring wealth from the related parties to the company. This is possible when actual sales are transacted to related party at above market prices or when purchases are made below market prices from the related party.The situation of genuine sales being transacted in a manipulating way can have two impactsFirstly, if the company is already facing a crisis in terms of low winnings for instance, then the latter can opt for transferring wealth from the related party to itself.And, if the company is transferring its wealth to the related party, this will lead to misappropriation of companys assets.Both of these impacts will lead to fraudulent financial reporting. To better understand the picture, a diagram is illustrated belowScenario of salesGENUINE SALESMade to related parties under market pricesMade to the company over market pricesLEADS TO TRANSFER OF WEALTHTo the companyTo related partiesScenario of PurchasesPURHASES MADE TORelated parties over market pricesThe company from related parties under market pricesLEADS TO TRANSFER OF WEALTHTo the companyAn example of a company which uses this to involve in fraudulent activity is Livent Inc., Humatech Inc. and Enron. Livent Inc has mischaracterised sealed receipts as revenue. In fact, the receipts were actually borrowings since there were side agreements obligating the company to repay the funds. The counterparty companies were related parties since the top executive of Livent Inc were a member of their boards. In the case of Humatech Inc, the CEO and the chief financial officer sec retly controlled the improper recognition of revenue which was actually sale to a foreign distributor. Indeed, the foreign distributor was a related party but barely no disclosure has been made of the transactions. Furthermore, Enron has made a payment to one of its employees of around $ 10 million and the chief financial officer took it as a SPE. The employee then via a payment to the CFOs family members, share a portion of its fees to the CFO.Loans to and from the related partiesThe provision of loan to and from the related parties is another major type of RPT.Lack of transparency involved in recording the following transactions outlined below of a company leads to understatement of its liabilitiesNon- recognition of borrowings by the company to the related partiesNon-disclosure of obligations incurred for the related parties in terms of guaranteeDisclosure of loan transactions to related partiesIf loans are given to the related parties by the entity are reported accordingly in t he financial records of that firm, the issue that arises is in terms of the collateral which is used as a medium to get the finance. In fact, what usually happens is that in case of related party transactions companies prevail to overstate the value of these collaterals.Manipulating interest ratesWealth are transferred to related party by either borrowing from a related party at above-market interest rates, or lending to a related party at below-market interest rates. If the related parties borrow from the company at an interest rate which is above the market interest rate, this leads to a transfer of wealth to the company. Similarly, if the company is financed out by the related parties at below-market rates or off-market, this would again leads to a transfer of wealth from the related parties to the company. According to Freidman et al. (2003), this kind of practice is referred to as propping. On the other hand, if the company lends the related parties at an interest rate which i s lower or even off the market interest rate, this will lead to a transfer of wealth from the company to the related parties.The scenario of manipulating interest rate can be easily understood through the diagram belowScenario transfer of wealth to the companyCOMPANYBorrows from the related parties at a lower market interest rateLends to related parties at a higher market interest rateLeads to transfer of wealth to the companyIf borrowings from a related party are not recognised, this will result in an understatement of liabilities. Moreover, over-estimating the collectability of loans to a related party leads to an overvaluation of assets. These situations are known as loan related misstatements and this may finally leads to frauds. Several companies adopted this technique when preparing their financial statements. For example, Adelphia understated its liabilities by $1.6 billion. It failed to report its obligation under the credit facility by claiming that its obligation was mere ly a guarantee which did not require disclosure. In addition to this, Adelphia has netted $ 1.351 billion related party receivables with against related party payables, which has enable them to hide $ 1.348 billion of related party payables. The netting has also allowed them to hide the amount of transactions between the Adelphia and the company owned by Rigas family which was Adelphias controlling shareholders and management team. Indeed, the SEC has stated that the Rigas family has lawlessly excluded over $2.3 billion in bank debt by deliberately shifting those liabilities onto the books of Adelphias off balance sheet, unconsolidated affiliates and created sham transactions backed by fictitious documents to give the false appearance that Adelphia had actually repaid debts when, in truth, it had simply shifted them to unconsolidated Rigas-controlled entities. Moreover, PrintontheNet.com did not disclose that it had guaranteed $7.3 million in related parties loans. In the case of Ty co, Mr Kozlowski, who was the precedent Chief Executive Officer of Tyco International borrowed $ 242 one thousand thousand from a Tyco program, with the intension to facilitate the executives to pay taxes on restricted-stock grants. However, instead of utilising the funds for that purpose, he spent the finances on yachts, fine art, estate jewelry and luxury apartments. In the same way, Mr Swartz, Tycos former Chief Financial Officer took a loan of $72 Million from program and made personal investment and business ventures with that money. In the Enron case, Mahonia, a special purpose entity (SPE) which was controlled by a financial institution was employed to make some of the Enrons transactions disguised a borrowing of $ 2.6 billion from the financial institution as forwards contract. Hence, as a result of the disguised loans, cash in flowed from the financial institution to Mahonia and then from Mahonia to Enron.Investment in related partiesIt is crucial to disclose investments in related parties in order to foresee frauds from occurring. Managers tend to manipulate earnings via tunneling actions in order to maintain the companys stock performance. As a result, investment decisions would be expropriated if such decisions are determined ground on the financial disclosure. If investment in the equity of a related party is not reported correctly, this will lead to an overstatement of assets and hence will mislead investors about insider activity. Several companies had inflated their assets with RPTs. For example, an investment of $2.5 million in a venture capital fund by Hollinger was not disclosed. Moreover, in the Enron case, victimisation the special purpose entities (SPEs) the managers was able to hide unfavourable performance of their investment decisions. Tonka is another example of a company which involve in fraudulent activities. The CFO of the company secretly owned a company and he misappropriate assets of Tonka by making the corporate funds to b e improperly been invested in his company.Hence, it can be seen that many companies has misused related party transaction to involve in fraudulent activities. However, the Sarbanes Oxley Act 2002 has prohibited only one type of related party transaction which was loans to related parties. Indeed, in a study by Henri et al. (2007) which examined 83 SEC enforcement actions involving in related party transaction and fraud, it was found that the most frequent type of related party transaction was loan to related party.RPT A cause for concernMany accounting frauds such as Enron, Adelphia, Tyco, Refco, Hollinger, service Aid have occurred during the past years and have shown concern towards related party transactions. This is because in one way or the other, related party transactions were involved, creating concern among regulators and other market participants about the appropriate monitoring and auditing of these transactions.However it has been pointed out that research has provided a mixed picture of the role of related party transactions in fraudulent financial reporting. For example, research has shown that related party transaction disclosures are quite common (Gordon et al. 2004a Wall Street Journal 2003). However, since fraudulent financial reporting is relatively uncommon (Lev 2003), and furthermore most frauds2 apparently do not involve related party transactions (Shapiro 1984 Bonner et al. 1988 SEC 2003), it is credible to assume that most disclosed related party transactions are not fraudulent.According to Gordon et al. (2004), RPTs play a fundamental role in a firms corporate governance environment. It is said that RPTs are an aspect of corporate governance because these transactions are complex issues between a company and its managers, directors, subsidiaries and major shareholders. RPT is considered as an issue to corporate governance because of the problems of asymmetric information between the firms manager and external capital markets. Additio nally, RPTs result in higher agency costs. This is due to the confederation of decision-making and monitoring rights.Moreover, according to Johnstone and Bedard (2004), RPTs are difficult to audit and these transactions represent a potential audit risk. When examining the financial statements of companies, auditors do not have up to(predicate) information on related party.Is it fair to blame only bad corporate governance for corporate failures?Bad corporate governance is one of the reasons which account for the corporate failures. Corporate governance issues, like those with related party transactions, crop up because of the existence of asymmetric information between shareholders and the firms managers. Existing research has shown that certain board characteristics and CEO pay-performance sensitivity are useful governance mechanisms which help to improve managerial agency problems. For example, large board size, which is observable and disclosed in proxy statements, has been foun d to be negatively correlated with firm value and interpreted as indicative of weak corporate governance (Yermack, 1996).However, this does not cease that corporate failures arise only because of bad corporate governance. There are multitude reasons behind the corporate scandal. For instance, it has been seen that a lack of standards is one of the reasons. It is believed that the erosion of accounting practices begun in the 1980s as firms tried to balance strict standards with a desire to please clients and increase consulting business. Research has shown that a lack of government regulation was one of the major causes of the huge energy trading firm Enron. This firm reported profits of hundreds of millions of dollars ($979 million in 2000, alone) before collapsing in 2001.Other examples include poor management structures, lack of independence and objectivity by auditors as well as poor business ethics. Ethics can be defined as moral philosophy. It is basically the discipline conc erned with what is morally good and bad, right and wrong. The term is also applied to any system or surmisal of moral values or principles (Ethics, Encyclopedia Britannica Online, 2000). However, when this term is applied in the business context, it is said to be the study and evaluation of decision making by businesses according to moral concepts and judgments (Business Ethics, The Columbia Encyclopedia, 2007).For instance, in the Enron case, the auditors applied reckless standards to do their audit because they were receiving significant consultation fees from the company.

Define Democracy And Dictatorship In Your Own Words Politics Essay

Define Democracy And Dictatorship In Your Own Words politics EssayAccording to Abraham Lincoln democracy is defined as the government, of the people, for the people and by the people. It is a semipolitical system in which the supreme power lies in somebody of citizens which are elected by the citizens of that country through lawful voting. It is most acceptable governing system because it includes the participation of all single unmarried in the country and they become a part of the process of governing the legislature is elected by the people. It is the most advantageous fact that if any political party is corrupt or failing in this duty then it will not be re-elected the next time. In India, England, America, etc., there is democracy.When the government is command by an individual then that autocratic form of government is called dictatorship and that individual is known as dictator. in a dictatorship, its one leader controls every aspect of the nation, and no one can argue a gainst it. Actually, it is a centralization of power in which the fundamental rights of citizens become vanish. In China, Egypt, etc., there is dictatorship.Constitution of India is the positive law of India. It lays down the framework defining fundamental political principles, establishing the structure, procedures, powers and duties, of the government and spells out the fundamental rights, directive principles and duties of citizens. It was passed on 26 Nov. 1949 by the Constitution lying and effectively applied on 26 January 1950 in the whole country. The date 26 January was chosen to commemorate the declaration of independence of 1930. It declares the Union of India to be a sovereign, socialist, secular, democratic republic, assuring its citizens of justice, equality, and liberty and to promote among them all fraternity the words socialist, secular and integrity and to promote among them all Fraternity were added to the definition in 1976 by constitutional amendment. India cel ebrates the adoption of the constitution on 26 January each year as Republic Day. It is the longest written constitution of any self-governing country in the world, containing 440 articles in 22 parts, 12 schedules and 94 amendments, for a total of 117,369 words in the English language version. Besides the English version, there is an authorised Hindi translation. After coming into effect, the Constitution replaced the Government of India Act 1935 as the governing document of India. Being the supreme law of the country, every law enacted by the government must conform to the constitution. B. R. Ambedkar, as chairman of the Constitution Drafting Committee, was the chief architect of the Indian Constitution.

Myriad Details of Black Holes :: physics science space

IntroductionDefinition Black holes are rapidly spinning star(predicate) bodies of incredible mass. A typical black hole has a mass many times that of our own insolate , but the size approaches point density. For each intents and purposes, black holes are singularities, a fact that many physicists find contradictory, since in general the universe abhors a singularity. They are formed when a large sun exhausts its fuel and collapses to a very small volume. Of course, conservation of angular momentum and mass hold true, so as the star shrinks, it rotates faster and faster, and its density becomes great and greater. Eventually, the star becomes so dense that space-time curves so much in its vicinity that not even start can escape. For more on space-time, fall into place on curved space time at the bottom of the page.Black holes are fascinating phenomena. Only recently have physicists begun to even find verification of their existence, and yet their unique physical properties have extraordinary and galaxies-wide effects. The physics to truly understand the underpinnings of black holes have only been around since 1915 when Einstein conceived and presented his General possible action of Relativity, in which gravity is considered in terms of curved space-time. However, in Exposition of the System of the World, written over a hundred years earlier in 1798, Laplace predicted that masses of sufficient size would have a gravitational attraction so large that light itself could not escape. Stephen Hawking, the author of A Brief floor of Time-- perhaps the most successful cogent popular science book ever written-- and an extraordinary physicist, wrote one of the definitive papers on the physics tail black holes. (and then interestingly enough, recanted his once firm belief that black holes even existed--at which time he married his nurse. Physicists are eccentrics in a gigantic and noble tradition.Black Holes CollideIn a looming collision of giants, 2 super massi ve black holes are drifting towards a violent fusion and an eruption of energy that will warp the fabric of spaceSound like science fiction?It isnt. The words above were written in an article entitled Telescope Sees Black Holes Merging, by Paul Recer, writer for the online Yahoo Science AP. The article was posted November 19. 2002.The Harvard-sponsored Chandra Observatory has captured for the first time two black holes in orbit around each other in the extraordinarily bright galaxy NGC6240, a mere 400 million light years away. This is no stable orbit.