Wednesday, May 6, 2020

Public Relations in Wilson Garments-Free-Samples for Students

Question: Discuss about the Problems faced by Wilson Garments. Answer: Organization Background Wilson Garments is a textiles company that specializes in manufacturing of textiles and the company has more than 500 employees. Robert Wilson is the founder and the Owner of the company, which is located in Northern Territory Australia. The companys accounting management includes, financial accounting, management accounting, tax accounting. The method used for accounting is Cash accounting method. Issues with Public relations in Wilson Garments One of the main challenges in the public relations of the company is to access the media outlets. It means that the editors of the media outlets tend to publish or screen the public relation messages with accuracy and professionalism. In the present times when technology has so much advanced, there are too many messages, some true and some not. These messages spoil the reputation of the company. There was a time when television, radios and newspapers were the only channels through which the public could be reached, but now things have changed there are many channels apart from the three traditional channels of press releases, now emails and social media are in the trend. It becomes very difficult for the Pubic relation Agent to decide which of the following campaigns would be the most appropriate for delivering messages to the target audience. Social Media often seems like the most appropriate channel for delivering the messages, because it is economic to run the social media campaigns, but there were certain problems faced by the company when it ran a social media campaign on Facebook. It happened that the message was also delivered on other social media platforms like Twitter and Instagram, it was hence very difficult to measure the impact of the campaigns in the different platforms. Public relations is a two way process, now the audiences have the opportunity to see and respond to the messages immediately, therefore there is a requirement for hiring an employee who would monitor the responses on the social media platforms and alter the messages as per the feedback of the target audience. One of the major issues that the company is facing is related to the financial constraints, press releases and the public relations campaigns cost many financial resources, raising funds for conducting public relation activities is quite a challenge for the company. There was a scenario when the PR agent was not effective enough to conduct the campaigns and effectively sending the messages to the clients. Certain irrelevant messages were communicated to the audience and the company, which adversely affected the company. There were certain ethical issues related to the Public relations, the public relation agent leaked the confidential information of the company in the media, which was used by the competitor. Accounting related issues in Wilson Garments The company earlier practiced the Cash accounting, in cash accounting system entries are recorded only after the payment has been received, the company used to face problems. There were lot of discrepancies in the entries, the entries did not match the bills, at the end of the month when the entries and the invoices were matched, often it was found that the some of the bills were always not entered, hence it was difficult in the end to calculate the profits. Due to the errors caused by the cash accounting method the accountant always has to revise and redo the entries, hence the process consumed lot of time. Accounting management in an organization requires skilled and efficient professionals, Wilson has one such accountant who was not efficient and lacked adequate knowledge about the subject, he was not experienced, made many mistakes in the entries. It was very difficult for the company to follow the standards of the International standard of financing reporting, the companies around the world follow the IFRS. The company initially manually adjusted its entries, the record keeping technique was very difficult to maintain because the accountant needs to be very careful while entering the records, there are chances that error might occur in the process of doing the adjustments. When the company shifted to computerized system after it realized that the manual accounting is very risky process, it faced certain problems after introduction of the computerized system for accounting, the problems included the installation cost of the computerized system and the software up gradation requires a heavy costs. Training of the employees required a huge cost, there were certain unanticipated errors, computers unlike human do not have the ability to judge the errors, if a wrong entry is made then the result will also be based on the wrong entries, computer will only calculate the entries put by the accountant. One of the major issues related to the use of computerized accounting is that, there are chances of breach in the security, due to the virus attacks. In case of system failure and technical faults, there is disruption of work. GAAP compliance The biggest problems of management accounting technique are that most of the techniques are not compliant with the generally accepted accounting principles, GAAP. Management accounting techniques are dependent on the time variable, the timeliness of the information allows the business owners to take important decisions, when the company has to determine the sales of next year, and the company has to wait for the next year to come in order to get the most accurate figures. Management accounting information is usually very costly, most of the time the management accounting information requires time and money for design, implementation, monitoring and evaluation, this sometimes requires the current employees to do accounting job in order to fulfill the work requirements, hiring more employees and external consultants. This technique prepares different costs estimates based on the uncertainty in prediction. Adapting the activity based costing system the company might want to see the cost saving from the additional information if the cost of implementation was 1, 5 or 10 percent more or less. An unexpected expense puts the project in risk. Ethical issues in professional Accounting Management Ethical issues are the main concerns in the Accounting Management, no company wants to face legal battles, or spoil its image because of the ethical issues, Companies to succeed often put undue stress on the accountants in creating the balance sheets and financial statements. It is very challenging for the accountant to main true reporting of the assets, liabilities and profits without giving in to the pressure created by the management. Un ethical accountants alter the figures and the financial records of the company in order to show false profits. This kind of false representation of companys financial statement might bring prosperity for short term but when the fraud would be caught, the company might face long-term problems, including legal battles and negative publicity of the company, which results in downfall of the company. Strategies used by Wilson Garments to address issues related to the Public relation. While planning the press releases of the company, the media outlets were already decided, and the messages to be communicated was not disclosed to any outsider, to ensure the privacy of the company. To make sure that the company does not have to face heavy costs for its public relations, the company mostly used emails and social media campaigns, running social media campaigns are cheaper than using televisions and radios. The company also used newspapers for the communication of the messages, because newspapers are also cheaper methods for press releases. The company hired a very efficient and trustworthy Public relations agent. Word of mouth, press coverage and endorsements, have been relying upon one marketing tactic the third-party credibility. No matter who the target market is, the most appropriate way to is to make people communicate and influence others why they chose the product or service of any particular organization and the company for effective PR strategy. There has been a rise of self-publishing platforms and social-media networks, brands can collaborate with the individuals whose published content attract and influence the target audience. The company also collaborated with the self publishing platforms for its Public relation campaigns. Apart from press releases and prized interview slots, influencers were engaged in Public relations activities, with impactful images on Instagram, wel l thought-out prose on Twitter or a series of compelling videos on YouTube. In present times where due to advance technologies, the smart consumer inspects brands. Consumers watch reviews and videos that show inadequate customer service to Twitter comments that defame brands for not satisfying the customers the companies cannot hide the defects. This has acted as a challenge as well as an opportunity for the company to make and implement core values that influence the customers to change their focus from negative attributes to the positive attributes of the company, so that it can relate to the audience. For this the company is indulging in CSR activities, the owner of Wilson Garments is sponsoring unprivileged children for their education, this had helped the company a lot in building good image among audiences. The company decided to choose more and more social media campaigns, the company has a facebook page that it uses for communicating to its audiences. The page is mostly used to conduct contest for its customers, these contests are designed to attract the customers towards the products of the company, the winning contestants are offered discount coupons. This particular strategy was for both promotion and building strong PR. Facebook blueprint helps to analyze the response of the customers towards particular campaigns. So the company decided to use Facebook campaigns. The company has directed its PR agents not to disclose any matter apart from what has been planned to communicate, the press releases are scrutinized by the company first then it is released so that no unnecessary matters are communicated in the media. The company has also made strong ties with many local media agencies, this ties play a very important role in the PR activities. The company made sure the candidates selected as the PR agent is efficient enough to handle the media and the audiences, this requires the PR agent to be experienced in the field. The company after facing problem from the inefficiency of previous PR implemented this strategy. The company planned few public events in the popular places of the city, this events were based on certain social issues, the idea behind this strategy was to connect to the audience. This is where the likes ofGoogle alertscome into use. Monitoring any new product in the domestic market will soon let the company know of any reaction to it, positive or negative. With the most influential bloggers having the power to instantly make or break a product or story, the company has also used the technique, to be ready to build on positive news or counter negative news. Consumer created content is the fastest growing medium on the web today so the company decided to implement this strategy and gain advantage from it There is no better PR strategy than local awareness. Consumers especially are more inclined towards buying into a product or idea that gives back to the community. The company uses environmental friendly techniques, the fabrics used for manufacturing of the textiles are skin friendly, keeping in mind that some people are allergic to certain fabrics, it can be said the companys strategy is to focus on quality and this particular attribute of the company is communicated every time. The company also creates awareness among the customers, in all its public events, the kind of clothing they should wear and what kind of fabrics are to be avoided. Strategies taken by Wilson Garments to solve the problems related to accounting. The cost accounting method that the company used before was the reason for many problems that the company faced, like mismatch of the invoices and the entries, so the company started using the Accrual method of accounting. Accrual method of accounting is that method of accounting in which the entries are recorded when the transactions take place, irrespective of the fact that the payment is made or not, this method helps in combining the current cash inflows and outflows with future expected cash inflows and outflows, thus it gives the accurate picture of companys current position. Implementation of this method helped the company to save time because there were very fewer discrepancies after the adoption of the accrual accounting method by the company. After facing problem due to inefficiency of the accountant who lacked accurate accounting knowledge relevant the company made changes in the methods of hiring employees, Wilson Garments now hires employees only after checking the knowledge and experience of the candidates. Wilson now conducts aptitude tests and tests for checking the knowledge of candidates in accounts, this has helped the company now to hire efficient accountants. Due to the problems faced in following the IFRS now Wilson Garments adopted a strategy to follow both GAAP and the IFRS guidelines. Globalization, economic and the financial meltdown has affected many countries, in order to eliminate the difference between the GAAP and IFRS have been introduced in the international accounting system. In order to cope with the problem faced by the manual adjustments of financial data, manually calculating often caused errors. The company switched to the computerized accounting systems, but they made sure there is not too much dependency on the computerized system because at times when there is some technical faults with the system there are chances of losing of the important financial data. The made sure that all the systems are installed with anti-viruses to avoid the virus attacks. The company used to have one accountant before, but for the efficiency of accounting information, Company had setup finance and accounts department. In the new department which few staffs were appointed for the manually checking the records and collection of invoices and few staffs handled the computerized accounting operations like the online invoices, this way the company made sure that its information are not lost. The company also used cloud-computing methods for better accounting management. The company also had setup an IT department for the maintenance of the systems, so that the information is not lost. The company instead of training the old employees for updating them to new technology after it shifted to the computerized system, it hired new employees who were efficient in using the computer aided accounting systems. To solve the ethical issues related to accounting, the company strictly communicated to its employees to be ethical in the practices of management accounting, be careful while making the entries and recording the financial statements. It also conducted Ethics compliance programs for employees so that the employees understand the importance of ethics in business, especially in the accounts department References Arredondo, R., 2014. Why revisit your cost-accounting strategy.Healthcare Financial Management,68(7), pp.68-74. Austin, E.W. and Pinkleton, B.E., 2015.Strategic Public Relations Management: Planning and Managing Effective Communication Campaigns(Vol. 10). Routledge. Beattie, V., 2014. Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework.The British Accounting Review,46(2), pp.111-134. Ciesielski, J.T. and Weirich, T.R., 2015. Current Accounting Issues Facing Chief Accounting and Chief Financial Officers.Journal of Corporate Accounting Finance,26(5), pp.63-72. Culbertson, H.M. and Chen, N., 2013.International public relations: A comparative analysis. Routledge. Dandago, K.I. and Rufai, A.S., 2014. Information technology and accounting information system in the nigerian banking industry.Asian Economic and Financial Review,4(5), pp.655-670. DeFond, M.L., Hung, M., Li, S. and Li, Y., 2014. Does mandatory IFRS adoption affect crash risk?.The Accounting Review,90(1), pp.265-299. Dodge, A. ed., 2015.Public relations: Strategies and tactics. New York, NY: Pearson. Dodge, A. ed., 2015.Public relations: Strategies and tactics. New York, NY: Pearson. Doyle, J.T., Jennings, J.N. and Soliman, M.T., 2013. Do managers define non-GAAP earnings to meet or beat analyst forecasts?.Journal of Accounting and Economics,56(1), pp.40-56. Dozier, D.M., Grunig, L.A. and Grunig, J.E., 2013.Manager's guide to excellence in public relations and communication management. Routledge. DRURY, C.M., 2013.Management and cost accounting. Springer. Dye, J.L., Carland, J.W. and Carland, J.A.C., 2015. Are Small Businesses Falling through the GAAP?.Journal of Small Business Strategy,2(2), pp.50-55. Grunig, J.E., 2013.Excellence in public relations and communication management. Routledge. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015.Issues in financial accounting. Pearson Higher Education AU. Hglund, L., Holmgren Caicedo, M., Mrtensson, M. and Svrdsten, F., 2016. Management accounting of control practices: a matter of and for strategy. Inthe 9TH INTERNATIONAL EIASM PUBLIC SECTOR CONFERENCE, held in LISBON, PORTUGAL, SEPTEMBER 6-8, 2016.. Ismail, N.A. and King, M., 2014. Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms.Journal of Information Systems and Small Business,1(1-2), pp.1-20. Parsons, P.J., 2016.Ethics in public relations: A guide to best practice. Kogan Page Publishers. Reddi, C.N., 2014.Effective public relations and media strategy. PHI Learning Pvt. Ltd.. Schaltegger, S., Etxeberria, I.. and Ortas, E., 2017. Innovating Corporate Accounting and Reporting for SustainabilityAttributes and Challenges.Sustainable Development,25(2), pp.113-122. Scholes, M.S., 2015.Taxes and business strategy. Prentice Hall. Smith, R.D., 2013.Strategic planning for public relations. Routledge. Stahlin, W., Harris, P., Arnold, L.W. and Kinkela, K., 2013. A Comprehensive Case Study: US GAAP Conversion to IFRS. Sugahara, S., Sugahara, S., Watty, K. and Watty, K., 2016. Global convergence of accounting education: An exploratory study of the perceptions of accounting academics in Australia and Japan.Asian Review of Accounting,24(3), pp.254-273. You, J., Wang, H., Fan, L. and Zhu, C., Zte Corporation, 2016.Accounting method and device. U.S. Patent 9,408,057.

Investigation Critical Service Determinants

Question: Discuss about the Investigation Critical Service Determinants. Answer: Introduction The aim of this project is to identify and analyze the issues related to the professional accounting, management and public relation of Woolworths Limited. At the same time, the study also provides some possible solutions so that the company can solve its issues easily. The study follows a systematic structure that starts with the identification of risks related to the professional accounting, management and public relation respectively. Each of the issue is analyzed with the help of theories and models. After that, the study provides the solutions based on the findings in the analysis. Woolworths Limited is one of the largest retail organizations in Australia as well as in the international market. The company is operating its business for more than 92 years (Woolworthsholdings.co.za 2016). Woolworths Limited deals with wide product range, which includes clothing items, food items, hardware and financial services (Woolworthsholdings.co.za 2016). However, recently, the company is facing several issues related to its professional accounting, management and public relations. These issues are identified below: Identifying the issue related to the professional accounting at Woolworths Being the largest retailers in Australia, Woolworths Limited has recruited highly qualifies professionals to take care of the accounting department of the company (Rose, Hawryszkiewycz and Kang 2015). However, in recent survey, the management of the company has identified that the professional accountants of the company are facing a big issue in measuring the assets and liabilities of the company of a particular financial year. It has been disclosed in the annual reports of the company that the company follows the accounting guidelines provided by AASB and IASB (Woolworthsholdings.co.za 2016). As in the guidelines of AASB there is no strict guideline regarding the method of measurement of the assets and liabilities of the company, there are huge confusions among the accounting professionals regarding the method of measurement (Cameron et al.2015). Some of the accountants believe that the historical cost method can be followed because that method is easier and simple to understand. On the other side, some of the accounting professionals believe that fair value method is more appropriate for measuring the assets value of the company. However, most of the time, the company has followed the historical cost method for measuring values of its current assets (Kaplan and Atkinson 2015). On the other side, the company has measured the financial assets of it on the basis of the fair value method. These measurement techniques create major problems for the accounting professionals of the company (Collier 2015). If this particular issue at Woolworths Limited is analyzed based on the accounting theory or accounting measurement theory, then it can be identified that both of the measurement techniques are right. However, Macve (2015) stated that Fair value method of measurement is more scientific than the historical cost method. This is because in the fair value method, the accounting measurements are done based on the current market price of the assets and liabilities, which is not possible in case of historical cost method of measurement (Bratten, Causholli and Myers 2015). In case of historical cost method, the value of the assets is determined in an unrealistic way because the depreciation is charged on the assets is not appropriate. Demerjian, Donovan and Larson (2016) mentioned that following the mixed method that is combination of fair value method and historical cost method is not right because the base of these two methods are different. Therefore, measuring the assets based on the mix ed method provides improper value of the total assets of the company (Macve 2015). Therefore, it can be said that this measurement issue of Woolworths Limited is a major accounting issue at current scenario. Identifying the issues related to the management at Woolworths Limited At the current scenario, the management at Woolworths Limited is currently facing several issues related to the managerial activities of the company. The biggest managerial issue that the company is currently facing is related to the managerial decisions regarding the selection of locations and botched store roll out strategy of the company (Zarkada-Fraser and Fraser 2015). This indicates that the management has made mistake while segmenting and targeting the market. In this context, it can be stated that, the management of the company has not followed the STP model properly (Methner, Hamann and Nilsson 2015). The STP model provides the guidelines regarding the segmentation, targeting and positioning activities of a company. If this particular managerial issue of the company is analyzed with the help of STP model, then it can be identified that the company has not focused on the geographic segmentation much. Due to this, the management has taken wrong decision regarding the selection of the locations for the outlets of the company. Feigin (2016) noted that, the management at Woolworths Limited has selected the most unfavorable locations for the business and due to that in 2015, the company has faced loss in the hardware section. Another managerial issue faced by the Woolworths Limited is maintaining the stores properly. In the surveys, it has been identified that many customers of Woolworths Limited has complained that they are very disappointed because many times they have found that the shelves at the stores of Woolworths Limited are out of stock (Mortimer and Ingersoll 2015). The customers do not get the right product at right time; however, the company has enough inventories. This indicates that there is fault in the store management of the company. If this particular managerial issue of the company is analyzed by the supply chain management theory, then it can be identified that there is problem between the inbound logistic and outbound logistic of the company (Ahsan and Rahman 2016). At the same time, it can also be identified that there is a problem in proper internal communication system of the company. Woolworths Limited is also facing another managerial issue and that is related with the pricing of its products (Woolworthsholdings.co.za 2016). Many customers of the company have complained that the prices of the products of Woolworths Limited have increased than before. Due to this, the company is losing some customers. If the pricing strategy of the company is analyzed on the basis of pricing models, then it can be identified that the company has focused on psychology pricing model or strategy (Hill and Day 2015). However, as the customers in the current era are much conscious about the pricing, they are not satisfied with this pricing model or strategy. Identifying the issues related to the public relation of Woolworths Limited Woolworths Limited is also facing the issue in building better public relations. The major issue that the company is facing in its public relation activities is in selection of proper media for conducting the public relation. The company has mainly concentrated on the televisions and newspaper for the public relation activities (Woolworthsholdings.co.za 2016). However, in the current scenario, the best media for the public relation activities is the social media. Due to the wrong selection of the media, the company is unable to convey its messages to the right people at the right time. Another issue in public relation activities is inefficiency of the public relation agents of the company. Santos et al. (2015) commented that though the company has hired the well-known public relation agents, the efficiency level of the public relation agents is not up to the mark. Due to this issue, the company is failure to promote itself properly in the market. Alden (2016) stated that the public relation agents of Woolworths Limited are failure to convey the values of the organization to the people or customers in the market. Due to this, the public relation activities of the company are not effective in todays context. Another vital public relation issue is the public relation agents of the company mainly focuses on the propaganda rather than the ethical promotion. This is directly affecting the brand image of the company. Using the propaganda, the public relation agent of the company is able to attract the customers, but that is creating high level of customers dissatisfaction (Booth and Coveney 2015). Customers come to the outlets or stores of Woolworths Limited and purchase the products of the company, but after using the products, they are not finding the products up to the standard that the company promised to them through public relation activities. This is a vital issue for the company (Cameron et al.2015). Therefore, in the above, it can be identified that Woolworths Limited is facing several issues in professional accounting, management and public relations. All of these issues are affecting the performance level of the company to the higher extent. Therefore, it is very important to identify the proper solutions for these issues of the company. Some possible strategies for Woolworths Limited are provided below, which can help the company in solving its current issues. Strategies for solving the issues In order to solve the issues related to the professional accounting, management and public relations, Woolworths Limited may apply the following strategies: In the above, it has been identified that the professional accountants at Woolworths Limited are much confused regarding the selection of best method for measuring the assets value of the company. For the current assets measurement, the accountants follow the historical cost method and for the financial assets, the company follows the fair value method (Macve 2015). However, the study has identified that following the mixed method is not effective because in the mixed method, the valuation of different assets is done on the basis of different assumptions. However, as per many financial experts, fair value method is more appropriate that the historical cost method. The fair value method is based on the current market price, which is more valid for measuring the value of the assets than the historical cost (Bratten, Causholli and Myers 2015). The fair value method properly considers the depreciation of the assets, which is not done in case of the historical cost method. Therefore, it w ill be better for the company if it follows he fair value measurement method for measuring the assets value. Concentrate on the supply chain management: In the discussion regarding the management issues of the company, it has been identified that Woolworths Limited has the issues in maintaining the stocks at the shelves in the outlets. The company is also losing many customers due to this problem. Therefore, in this case, the company can concentrate on the supply chain management (Hill and Day 2015). The company can introduce better technology to improve the connection between the inbound and outbound logistics. At the same time, the company also requires to recruit efficient employee, who can take care of the stock level in the stores. In order to improve the supply chain management the company can apply the lean management strategies (Booth and Coveney 2015). The lean management system will help the company to maintain smooth flow of stock from the inventory to the outlets or stores of Woolworths Limited. Improve the communication level The management at Woolworths Limited needs to improve the communication level within the organization. In order to improve the communication level, the management of the company can concentrate on the technologies. The internal technology of the company must be advanced enough that provides the scope to run a systematic and smooth communication channel or network within the company (Mortimer and Ingersoll 2015). The company focuses on the online communication system. This will help to decrease the communication time within the company. Concentrate of geographic segmentation: The management at Woolworths Limited must concentrate on the geographic segmentation. Proper geographic segmentation will help the company to identify the right place for setting up the outlets of Woolworths Limited. The company can conduct the geographic segmentation based on different regions. It has been identified several times in several researches than the tastes and preferences of the people are same in one particular region (Bratten, Causholli and Myers 2015). Therefore, by segmenting the market as per the regions, the company can easily identify the right region or place for the business. Penetration and economic pricing strategy: The management at Woolworths Limited can concentrate on the market penetration pricing strategy. This particular pricing strategy will help the company to keep the price level of the products and services at low range and this will help to attract the customers, who are more prices conscious. Along with the market penetration pricing strategy, the company can also concentrate on the economic pricing strategy (Cameron et al.2015). This particular strategy will also help the company to maintain the price level at low range, which helps to attract and satisfy the customers. The management at Woolworths Limited must concentrate on the social media like, Facebook and Twitter for the public relation activities. In todays context, most of the people are active in the social media. The lifestyle of the people is so busy that they do not get the time to follow television. Therefore, if Woolworths concentrate on the social media for the public relation activities then they can do it in a better way. Avoid propaganda: The company must suggest the public relation agents to avoid any propaganda during the public relation activities. This will help the company to enhance the reliability of the public relation activities. Appoint the efficient public relation agent: The management at Woolworths Limited must appoint efficient public relation agents for the PR activities of the company. This will help the company to enhance the quality of the PR activities of the company. Conclusion In this study, it has been identified that the Woolworths Limited is one of the largest retailers in the Australian as well as in the international market. The study has also identified that the company is recently facing trouble in the professional accounting, managerial activities and public relation activities. In case of professional accounting, the professional accountants of the company are confused about the selection of proper assets measurement method. However, the study has suggested that the company must concentrate on the fair value method for measurement. On the other side, the study has also disclosed that the company is also facing several managerial issues related to the pricing, store maintenance and communication. The company is also facing some issues related to the public relation activities. The study has suggested the possible strategies for improving the current situation of the company. Reference list: Ahsan, K. and Rahman, S., 2016. An investigation into critical service determinants of Customer to Business (C2B) type product returns in retail firms.International Journal of Physical Distribution Logistics Management,46(6/7). Alden, S., 2016. Warning! Don't think that an agreement to act in good faith is to be taken lightly.Governance Directions,68(3), p.174. Booth, S. and Coveney, J., 2015. Big FoodThe Industrial Food System. InFood Democracy(pp. 3-11). Springer Singapore. Bratten, B., Causholli, M. and Myers, L.A., 2015. Fair value accounting, auditor specialization, and earnings management: Evidence from the banking industry.Auditor Specialization, and Earnings Management: Evidence from the Banking Industry (May 2015). Cameron, A.J., Sayers, S.J., Sacks, G. and Thornton, L.E., 2015. Do the foods advertised in Australian supermarket catalogues reflect national dietary guidelines?.Health promotion international, p.dav089. Collier, P.M., 2015.Accounting for managers: Interpreting accounting information for decision making. John Wiley Sons. Demerjian, P.R., Donovan, J. and Larson, C.R., 2016. Fair value accounting and debt contracting: Evidence from adoption of SFAS 159.Journal of Accounting Research. Feigin, L.M., 2016.The effects of protests and boycotts on a brand and its reputation: a case study on Woolworths and boycott, divestment and sanctions (BDS)(Doctoral dissertation, The IIE). Hill, A. and Day, P., 2015. National food incident response.Food Australia,67(1), p.28. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Macve, R., 2015.A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, Or Threat?. Routledge. Macve, R.H., 2015. Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China.The British Accounting Review,47(2), pp.124-141. Methner, N., Hamann, R. and Nilsson, W., 2015. The Evolution of a Sustainability Leader: The Development of Strategic and Boundary Spanning Organizational Innovation Capabilities in Woolworths. InThe Business of Social and Environmental Innovation(pp. 87-104). Springer International Publishing. Mortimer, D. and Ingersoll, L., 2015. The impact of deregulation on employment relations in the Australian retail industry.Employment Relations Record,15(2), p.43. Rose, J.F., Hawryszkiewycz, I. and Kang, K., 2015. Evaluating information systems for collaborative wellness'. In19th Pacific Asia Conference on Information Systems (PACIS 2015). Santos, M.D., Svensson, G., Padin, C. and Hgevold, N.M., 2015. Corporate risk exposure by implementing sustainable business practices-an African case.International Journal of Logistics Economics and Globalisation,6(3), pp.223-235. Woolworthsholdings.co.za. 2016. WOOLWORTHS HOLDINGS LIMITED. [online] Woolworthsholdings.co.za. Available at: https://www.woolworthsholdings.co.za/ [Accessed 7 Dec. 2016]. Zarkada-Fraser, A. and Fraser, C., 2015. Integrating social and economic orientated marketing: A study of retail management. InProceedings of the 2000 Academy of Marketing Science (AMS) Annual Conference(pp. 219-223). Springer International Publishing.

Thursday, April 23, 2020

Roosevelt, Teddy Essays - , Term Papers, Research Papers

Roosevelt, Teddy He first tried the law profession by enrolling in Columbia University. He did not enjoy it and soon left school. He published his first book in 1882 it was entitled ?The Naval War of 1812?. He had begun work on it while still at Harvard. Then Teddy decided that he would try a career in politics. His first position was on the state assembly in the state of New York. He ran as a republican and won the position easily. At this position he did two major things: first he exposed a corrupt judge and secondly he learned to work with men from both parties. Instead of going for a second term of legislature he decided that he would go to the Republican National Convention in Chicago. He went as the chairman for the New York delegation. While Roosevelt's professional life was flourishing his personal life was not in very good shape. In 1884 both his wife and mother died. His wife died while giving birth to their daughter, Alice. Roosevelt would take a break from politics and form the Elkhorn ranch on the Little Missouri River in the Dakota Territory. On his ranch he led the life of a cowboy. He would round up cattle and ride horses all day. It was a good break for Roosevelt. One story tells of Roosevelt capturing three thieves and holding them at gun point for 6 days until they reached the proper authorities. Also during this time Roosevelt wrote 2 more books (Hunting Trips of a Ranch Man and Thomas Hart Benton) and fell in love with Edith Kermit Carow. On December 2, 1886 Roosevelt and Carow went to London to be married. When they returned to the United States Roosevelt set his mind back on politics. He was very active in the presidential campaign of 1888 when Benjamin Harrison defeated Grover Cleveland. Roosevelt believed in hiring government workers on their skills not based on their party affiliation. At the time the winner of the race would hire every one that had helped them win the race even if they were not qualified for the position. Harrison would award his efforts by appointing him the U.S. Civil Services Commissioner. As commissioner he would continue to challenge ?patronage?. He did such a good job that when Cleveland beat Harrison for reelection he kept him as Civil Services Commissioner. In 1895 Roosevelt would return to New York City to take the position of Police Commissioner. He would battle police corruption and try to reform the police department in his years as commissioner. He would then become Assistant Secretary of the Navy. In 1898 after the U.S. had declared war on Spain Roosevelt resigned from his position so he could form what would become known as the Rough Riders. While in Cuba Teddy would gain fame in the papers for his daring and intelligence in battle. After the war he would be elected governor of New York. Soon afterward New York Senator Thomas Platt would convince him to run with McKinley as Vice President. McKinley won but eight days later he was shot and Roosevelt became President of the United States. AS PRESIDENT One of the major things Roosevelt did as President was come up with what he called the ?Square Deal?. In this ?Square Deal? he planned that everyone would be treated the same and that the rich should not be given special privileges that the poor were not given. One of Roosevelt's more famous quotes was ?Speak softly but carry a big stick?. The big stick was the threat of war on forgein countries. Another major accomplishment of Roosevelt's administration was the building of the Panama Canal which he would supervise during his time in office. In 1904 he would be elected to his second term in office. He defeated Alton B. Parker, a judge who was from New York. During his second term in office he would establish the Pure Food and Drug Act which prevented food that could potential harm you from being sold. He also started major conservation projects to help save forest land and also establish National Parks. In the election of 1908 Roosevelt would not run for the Presidency because he earlier had promised not to run for a third term. This left the Republican slot for president open. It was filled with William Taft who with Roosevelt's backing would wind the presidency. AFTER THE PRESIDENCY Later in 1912 after Taft had enraged him, Roosevelt decided to run for the presidency again. On his campaign tour

Tuesday, March 17, 2020

Woodrow Wilsons Fourteen Points - Explanation and Text

Woodrow Wilson's Fourteen Points - Explanation and Text One of the key US contributions to the end of World War I was  President Wilson’s Fourteen Points. These were an idealistic plan for rebuilding Europe and the world after the war, but their adoption by other nations was low and their success wanting. American Enters World War I In April 1917, after several years of entreaties from the Triple Entente forces, the United States of America entered World War I on the side of Britain, France, and their allies. There was a range of reasons behind this, from outright provocations, like Germany restarting unrestricted submarine warfare (the sinking of the Lusitania was still fresh in people’s minds) and stirring up trouble via the Zimmerman Telegram. But there were other reasons, such as America’s need to secure an allied victory to help, in turn, secure the repayment of the many loans and financial arrangements the US had organized, which were propping up the allies, and which may be lost if Germany won. Some historians have also identified US President Woodrow Wilson’s own desperation to help dictate the terms of the peace rather than being left on the international sidelines. The Fourteen Points Are Drafted Once American had declared, a massive mobilization of troops and resources took place. In addition, Wilson decided America needed a firm set of war aims to help guide policy and, equally as importantly, begin to organize the peace in a manner which would be lasting. This was, in truth, more than some of the nations went to war with in 1914†¦ An inquiry helped produce a program that Wilson would endorse as the Fourteen Points. The Full Fourteen Points I. Open covenants of peace, openly arrived at, after which there shall be no private international understandings of any kind but diplomacy shall proceed always frankly and in the public view. II. Absolute freedom of navigation upon the seas, outside territorial waters, alike in peace and in war, except as the seas may be closed in whole or in part by international action for the enforcement of international covenants. III. The removal, so far as possible, of all economic barriers and the establishment of an equality of trade conditions among all the nations consenting to the peace and associating themselves for its maintenance. IV. Adequate guarantees given and taken that national armaments will be reduced to the lowest point consistent with domestic safety. V. A free, open-minded, and absolutely impartial adjustment of all colonial claims, based upon a strict observance of the principle that in determining all such questions of sovereignty the interests of the populations concerned must have equal weight with the equitable claims of the government whose title is to be determined. VI. The evacuation of all Russian territory and such a settlement of all questions affecting Russia as will secure the best and freest cooperation of the other nations of the world in obtaining for her an unhampered and unembarrassed opportunity for the independent determination of her own political development and national policy and assure her of a sincere welcome into the society of free nations under institutions of her own choosing; and, more than a welcome, assistance also of every kind that she may need and may herself desire. The treatment accorded Russia by her sister nations in the months to come will be the acid test of their good will, of their comprehension of her needs as distinguished from their own interests, and of their intelligent and unselfish sympathy. VII. Belgium, the whole world will agree, must be evacuated and restored, without any attempt to limit the sovereignty which she enjoys in common with all other free nations. No other single act will serve as this will serve to restore confidence among the nations in the laws which they have themselves set and determined for the government of their relations with one another. Without this healing act the whole structure and validity of international law is forever impaired. VIII. All French territory should be freed and the invaded portions restored, and the wrong done to France by Prussia in 1871 in the matter of Alsace-Lorraine, which has unsettled the peace of the world for nearly fifty years, should be righted, in order that peace may once more be made secure in the interest of all. IX. A readjustment of the frontiers of Italy should be effected along clearly recognizable lines of nationality. X. The peoples of Austria-Hungary, whose place among the nations we wish to see safeguarded and assured, should be accorded the freest opportunity of autonomous development. XI. Rumania, Serbia, and Montenegro should be evacuated; occupied territories restored; Serbia accorded free and secure access to the sea; and the relations of the several Balkan states to one another determined by friendly counsel along historically established lines of allegiance and nationality; and international guarantees of the political and economic independence and territorial integrity of the several Balkan states should be entered into. XII. The Turkish portions of the present Ottoman Empire should be assured a secure sovereignty, but the other nationalities which are now under Turkish rule should be assured an undoubted security of life and an absolutely unmolested opportunity of an autonomous development, and the Dardanelles should be permanently opened as a free passage to the ships and commerce of all nations under international guarantees. XIII. An independent Polish state should be erected which should include the territories inhabited by indisputably Polish populations, which should be assured a free and secure access to the sea, and whose political and economic independence and territorial integrity should be guaranteed by international covenant. XIV. A general association of nations must be formed under specific covenants for the purpose of affording mutual guarantees of political independence and territorial integrity to great and small states alike. The World Reacts American opinion was warmly receptive to the Fourteen Points, but then Wilson ran into the competing ideals of his allies. France, Britain, and Italy were hesitant, with all wanting concessions from peace that the points weren’t prepared to give, like reparations (France and Clemenceau were stiff supporters of crippling Germany through payments) and territorial gains. This led to a period of negotiations between the allies as ideas were smoothed through. But one group of nations who began to warm to the Fourteen Points was Germany and its allies. As 1918 went on and the final German attacks failed, many in Germany became convinced they could no longer win the war, and a peace based on Wilson and his Fourteen Points seemed to be the best they would get; certainly, more than they could expect from France. When Germany began arrangements for an armistice, it was the Fourteen Points they wished to come to terms under. The Fourteen Points Fail Once was the war was over, Germany having been brought to the verge of military collapse and forced into a surrender, the victorious allies gathered for the peace conference to sort the world out. Wilson and the Germans hoped the Fourteen Points would be the framework for negotiations, but once again the competing claims of the other major nations – mainly Britain and France – undermined what Wilson had intended. However, Britain’s Lloyd George and France’s Clemenceau were keen to give in some areas and agreed to the League of Nations. Wilson was unhappy as the final agreements – including the Treaty of Versailles – differed markedly from his goals, and America refused to join the League. As the 1920s and 30s developed, and war returned worse than before, the Fourteen Points were widely considered to have failed.

Sunday, March 1, 2020

5 Examples of Confused Sentences

5 Examples of Confused Sentences 5 Examples of Confused Sentences 5 Examples of Confused Sentences By Mark Nichol When writers neglect to take sufficient care in forming sentences, confusion and error can easily result. The following five sentences illustrate various ways in which the wrong word order or choice of phrasing can obfuscate meaning; discussion and a revision follows each example. 1. Various supervisors have developed their own risk assessment methodologies independently, which are not always directly comparable. A restrictive clause (one that starts with which and provides an additional and optional detail), should immediately follow the word or phrase it refers to (after the intervening comma, that is); do not permit another part of speech, such as the adverb independently, in this example, to separate them: â€Å"Various supervisors have independently developed their own risk assessment methodologies, which are not always directly comparable.† 2. If you’d like to read more about Smith’s beliefs, many more of them are detailed on his website. Many more of Smith’s beliefs are detailed on his website whether you’d like to read more about them or not. The following revision of a false conditional expresses the immutable presence of Smith’s beliefs on his website regardless of your interest in reading about them: â€Å"If you’d like to read more about Smith’s beliefs, visit his website to read many more of them.† 3. However, U.S. regulators go further by specifying that special due diligence is performed. The important distinction that the action must be performed, rather than that it is being performed, is obscured by use of the wrong form of the verb: â€Å"However, U.S. regulators go further by specifying that special due diligence be performed.† 4. Conventional data-management strategies used to factor in only data sources within the enterprise. This sentence states that at a previous time, something occurred. However, the phrase â€Å"used to† could be misunderstood to mean â€Å"employed in order to,† leading to further confusion because the sentence then appears to be incomplete, because there is no object. Alternatively, the reader might read â€Å"used to† to mean â€Å"accustomed to,† with the same result. The sentence will read unambiguously if the verb phrase is altered, as in â€Å"Conventional data-management strategies previously factored in only data sources within the enterprise.† 5. Every rape is not a gender-motivated hate crime. This sentence states that of all the rapes committed, none is a gender-motivated hate crime. The statement is clumsy, but worse, it is not what the writer meant to say. The point that although some or many rapes may be committed with that motivation, others are not. That meaning is conveyed by a simple relocation of the negation: â€Å"Not every rape is a gender-motivated hate crime.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Writing Basics category, check our popular posts, or choose a related post below:Good At, Good In, and Good WithLatin Plural EndingsCapitalizing Titles of People and Groups

Thursday, February 13, 2020

Alcohol Related Violence Essay Example | Topics and Well Written Essays - 500 words

Alcohol Related Violence - Essay Example Most of the violence take place when the venues close or when the known figureheads move out of the bar. According to the research, lighting and security staff, taxi ranks and availability of public means of transport are a precursor to liquor related violence. The study recommends frequent revision of licensing terms for setting up liquor venues to reduce the possibility of injury and potential harm. The environment within which the bar needs special consideration since they contribute largely to liquor related violence. Proven evidence shows that change in alcohol price directly affects alcohol consumption. Increased taxation can effectively reduce liquor related violence through reduction of access to alcohol. High taxation of alcohol encourages consumers to turn to drinks with low alcoholic levels of or avoid alcohol. The reduction in alcohol uptake translates to a decrease in alcohol-related violence. The tax earned from increased alcohol taxation can in turn be used to educate the public on the dangers of alcohol as well as treat alcohol-related problems. An increase in alcohol tax will reduce alcohol related violence. Evidence shows that the best way to reduce alcohol related violence involves the local community in addressing the liquor related violence. The community in conjunction with the government and the businessmen can work together towards changing the drinking habits of the people. The empowered community can set code of conducts at the beer dens and agree on violence minimization practices. The community can also come up with measures such as frequent identification at liquor places to know the clients and also spearhead responsible drinking. Research suggests that the government should fund and provide them with the necessary support. Evidence shows that short-term interventions from the community are effective in reducing alcohol-related violence and should be supported. Local

Saturday, February 1, 2020

The difference between concepts of Absorption costing and Variable Essay

The difference between concepts of Absorption costing and Variable Costing - Essay Example The difference between concepts of Absorption costing and Variable Costing Direct costs are those costs that can be easily associated with a specific identity that may be a product or a service. Cost incurred for purchase of material, labor costs earned to produce the final product etc; all are a part of direct cost as they can be easily linked with per unit cost of a product (Gazely M A & Lambert M, 2006). Such costs vary with the nature of a business, for instance if a company manufactures electronic gadget like microprocessor and an expert production manager is hired for the job then his salary would be considered as a direct cost or if an individual runs a car washing business which is imparting of service, then the wages paid to the people hired for the job will be taken to be a direct cost. Direct costs are most of the time taken to be as variable costs. Variable costs increase proportionately with the increase in the quantity of production, thus they are also considered to be direct costs in nature. But in case when the manager or person acquired to monitor the production process is paid a regular amount of salary every month or for a particular period of time irrespective of the volume of production then it is called a fixed cost. The different types of direct costs consist of direct materials and direct labor. Direct materials are directly identified with the particular product (Seal W, Garrison H R & Noreen W E, 2006). For instance, to manufacture product like furniture, direct material required for it would be wood, varnish, polish etc. When charging expenses to federally sponsored agreements, Virginia Commonwealth University (VCU) faculty and staff must be aware of the appropriateness of the charges.   OMB Circular A-21 provides the criteria for direct charging costs to federally sponsored programs.   The basic principle is that costs directly charged to a sponsored project must be allocable, allowable, reasonable and necessary, and treated consistently. A cost to be called as a direct cost must result in a direct gain from an activity and also it should be directly allocable to the specific project or task taken into consideration (Hilton W R, Robert J. Swieringa J R & Turner J M, 1988). On the whole direct costs must be: Allocable: if the costs can be bifurcated into various heads such as