Plagerism Essay Example | Topics and Well Written Essays - 250 words

Plagerism - Essay Example Since this sentence is not a direct quote, it would need to read as follows: But it is hard to know if a conflict of interest between doctors, researchers, and the drug company stockholders has tainted the results (Crossen, 1994). Although this next sentence is cited, it is cited incorrectly and, therefore, can be considered plagiarizing. The sentence â€Å"Yet the resulting information can be warped for five reasons: ending a study too soon, not publishing negative results, publishing results too early, skimming over or ignoring drawbacks, and â€Å"buffing† the results by showing them in the best light (Crossen, 1994, p. 167)† is cited incorrectly because much of the verbiage is copied exactly from the Crossen passage and should be in quotation marks in addition to the citation. A better phrasing would be: The data gathered can be skewed due to the premature end of a study, disregarding disadvantages, presenting results prematurely, excluding undesirable results, and misrepresenting findings (Crossen, 1994). Recognizing plagiarism is the key to avoiding it. Plagiarism means knowing when and how to cite information from an outside source. References Crossen, C. (1994). Tainted: The manipulation of fact in America.

Implementing & Executing Strategy in the Global Marketplace Essay

Implementing & Executing Strategy in the Global Marketplace - Essay Example Aside from the key reasons for outsourcing, other benefits are also evident in applying this practice to one's business. Most notable of these is the advantage of getting a higher level of experience. The subcontracted business revolves around giving high quality services provided by experts. They need to constantly upgrade their services to maximize their potentials and lead the competition. Instead of employing experts to do the jobs of minimal importance as compared to the really significant ones, through outsourcing, businesses can now avail quality services on its non-core operations (Ouzts, 2003). This is the very reason why the founders of ODW Logistics, Inc, based in Columbus, Ohio, established a business that capitalizes on the need of their client's outsourcing needs. They have been offering "excellent logistics services to billion dollar companies" since 1972. Their product line includes warehousing and product distribution. They boast of devising "efficient and cost-effective material handling solutions" and supply "facilities, staffing, warehouse management systems, and all the rolling stock operating equipment" (ODW Logistics Website, 2006). Given the nature of outsourcing and the list of their service, ODW Logistics can definitely help in global firms' vision of gaining competitive advantage. If it is committed enough to produce excellent quality warehousing services, their clients will really feel ODW's excellent contribution enhancing their performance. Solving warehouse problems of most companies is probably the most significant contribution they can give. Materials handling is a very tedious and costly task that usually belongs outside the core operations of most companies. Unless a company is in the retailing and other industries where effective warehousing is extremely important, warehousing consumes huge amount of money and effort that should have been spent in improving the performances in other core operations. With 30 years of experience in this industry, ODW Logistics has proven to be one of the most trusted names in providing warehousing solutions to other companies. Another issue concerning warehousing in other companies is the lack of affordable warehousing space. Procuring and maintaining considerable amount of space for product inventory is a problem for most companies. Aside from the cost of maintaining the warehouse site they likewise need manpower and technology that they are not familiar with. With its Ohio campus that spans 82 acres, six buildings, 170 dock doors and a 400-trailer capacity yard. The campus also offers a 150,000 square foot container freight station as well as rail service, food grade facilities. All in all, ODW Logistics has 2 million square feet of distribution facilities all over the United States, it has enough resources to give hands-on and practical solutions to their client's warehousing problems. Another service feature that would give to its clients is the state-of-the-art technology that ODW Logistics uses in its operations. Its Warehouse Distribution Logistics System (WDLS) efficiently monitors inventory movement

Goodyear Tire & Rubber Company New Product Development Process Essay

Goodyear Tire & Rubber Company New Product Development Process - Essay Example Goodyear is amongst the leading tire manufacturing company in the world. It has made its presence felt in every corner of the world. The company started its journey with 13 employees at its manufacturing plant in Ohio, USA and since then has grown into a company which is home to more than 70,000 employees across the world. The company with its continuous hard work has risen from scratch to become a billion dollar company. Goodyear with net sales of $22.8 billion (as of 2011) is surely leading the way to not only be the top tire manufacturing company in North America but also in the world (Goodyear, n.d). This project report on Goodyear will identify the prospects related to new product development. New product development is a critical aspect for the company in the cut throat competitive market. Product development is always based on certain criteria’s which otherwise can benefit Goodyear as a company in terms of market share and revenue generation. The purpose of this project is to analyze Goodyear’s strategy and methodology in developing new product. This project emphasizes on the need of new product development and its importance. Goodyear has been in the business for a long time and the project will evaluate the company’s future prospects in context to new product development. Tire market is a huge market with many competitors. The project will answer certain questions such as why new product development is the need of the hour and how can it change the fortune of a company?... The company with its continuous hard work has risen from scratch to become a billion dollar company. Goodyear with net sales of $22.8 billion (as of 2011) is surely leading the way to not only be the top tire manufacturing company in North America but also in the world (Goodyear, n.d). This project report on Goodyear will identify the prospects related to new product development. New product development is a critical aspect for the company in the cut throat competitive market. Product development is always based on certain criteria’s which otherwise can benefit Goodyear as a company in terms of market share and revenue generation. Purpose The purpose of this project is to analyze Goodyear’s strategy and methodology in developing new product. This project emphasizes on the need of new product development and its importance. Goodyear has been in the business for a long time and the project will evaluate the company’s future prospects in context to new product devel opment. Tire market is a huge market with many competitors around which makes the new product development even more important for Goodyear. The project will answer certain questions such as why new product development is the need of the hour and how can it change the fortune of a company? Tire market is no more confined to the developed nations as the emerging economies of the world are leading the way in terms of tire consumption with the rise in number of vehicles plying on the roads. It comes as an opportunity for the company and the project analyzes what are the ways Goodyear can cope with the rise in demand by offering cutting edge technology to its customers. Background Goodyear Tire & Rubber Company was founded in the year 1898 by Frank A. Seiberling in Ohio, USA.

Fundamental Elements of Kimpton Hotels' Strategy Essay

Fundamental Elements of Kimpton Hotels' Strategy - Essay Example Kimpton has many unique programs like the Global business program, Kimpton In Touch, Kimpton Cares, Women In Touch, Earth care program, LGBT, Shop Kimpton Style etc. The Company also takes pride in its commitment to social responsibility and leads the hospitality industry in ecological practices through its innovative Earth Care programs. In order to woo ladies, Kimpton had launched the Women In Touch program. Its features include offering comfortable and safe environments, in-room fitness and wellness options and other essentials catered to suit women. The Company is expanding rapidly and among the companies, newest properties are the Hotel Palomar in Washington D.C., which opened in July 2006, and the Hotel Palomar Dallas, which opened in August 2006. Additional projects are underway in Southern California, Texas, Florida and Virginia.   Currently, Kimpton develops, owns and manages more lifestyle hotels than any other company in the United States. Kimpton's unique combination of style, four-star service and fine dining experience along with its constant focus on top line sales and bottom line results; have established the company as the first choice for many businessmen.   The fundamental elements of Kimpton Hotels strategy are care, comfort, style, flavor, and fun. They try to ensure that these five elements are present in all the group hotels that they own. â€Å"Kimpton's signature elements are care, comfort, style, flavor, and fun. These elements come through in everything we do.† 1   As part of these five pillars, all Kimpton Hotels are thoughtfully appointed and managed to help guests maintain and enrich their lifestyles on the road. Each is individually designed to reflect the energy, personality, and pulse of its distinct location, history, and architectural style.

EU’s Fifth Action Programme Essay Example for Free

EU’s Fifth Action Programme Essay The introduction of European Union’s Fifth Action Programme into the continent pollution control mechanism has wide range benefits, several of which will be discussed in subsequent sections of this paper. Indeed, the application of the programme will completely change how people in the continent deal with pollution issues. One reason for this change is fact that most of pollution control measures would be done at the grassroots level as opposed to the traditional model of having measures develop and implemented at national and continental level. In explaining benefits of the programme, the paper is divided into five sections, each of which addresses a specific benefit. I. Creation of Responsibility Culture Decentralisation of solution to pollution issues in EU will lead to situation where individuals at the local level take responsibility for pollution problems in their respective localities. In this regard, it would be possible to develop measures that in line with local demands. This is because members of local community understand bets what could be ailing their environment. In addition, having an understanding that there’ll never be outside help will create a culture of responsibility among locals. This could be achieved through preventative measures ensuring that pollution is avoided in the first place, or even minimise effects minimal pollution that might occur. Individual communities and households will that start depending on themselves in matter pertaining to controlling pollutions. This is because they will understand that solutions would only come from local efforts. This factor has the benefit of cultivating competition between communities, because they would have been equalised under the programme. Such competition has the potential of leading to less pollution as communities try to out do each other on the ones that are more prosperous in terms of being pollution free. All this would lead to increasingly pollution free communities facilitated by residents themselves. By implementing the programme, individual communities and countries would not have anyone to blame for the status of their environment’s pollution levels. The involvement of people shall be a boon to stakeholder initiatives directed at reducing pollution. This is because people and groups shall feel freer in dealing with issues that have for many years been preserves of governmental organisations. In addition, stakeholder groups that have been pushing for individual efforts in the protection of environment in localities will now start becoming active. It has to be understood that localised stakeholder groups help individuals in societies to come together to develop initiatives that lead to better communities. Fact that the EU Fifth Action Program will provide them with a voice is indeed of great importance. In addition, individuals that are not in a position to participate in stakeholder groups will be free to develop their own mechanisms to control pollution in their own neighbourhoods. This can even be doe at the family level, where members of the same family join hands in protecting their small environment from pollution. Doing this in several private properties enable the creation of pollution free neighbourhoods. Fact that all this would be done through initiatives developed at local levels is something to be desired, because, as discussed later in the paper, policymakers at national and regional level would be able to concentrate on other pressing matters. Other than leading to productivity in the protection of protecting environment at local level, the programme is also a vital tool of education member of public that it is possible to make changes in their communities without depending too much on the European Union. People in the region will further understand that they have power to make changes. At the end, the mentality that successful measures can only be achieved through intervention of national and regional authorities will be demolished completely. This will lead to the genesis if self dependency in solving pressing issues at local levels without rushing to authorities for help. II. End Paternalism Application of the program in pollution control will also help members of public understand the role of European Union in their day-to-day lives. At it currently happens, members of the public in the region might tend to think that EU exists to solve problems like pollution. In this regard, the people will have to understand that EU’s environmental mechanisms are developed to help member countries harmonise their frameworks. In other words, member countries come together and help develop best frameworks to deal with environmental issues; it is up to the countries and their citizens implement these mechanisms and ensure of they are working. Fact that paternalism has become popular in most European countries could be leading to mentality that EU exists to improve lives of member country citizens. The application this program may help in the process of disseminating that mentality completely. In this regard, people will stop looking for top to bottom solutions in their problems and thus developing bottom to top solutions. In addition, leaders at the local level would feel empowered to lead their congregation in ways that would directly benefit the local community. This new process of solution finding would be good because it has the capabilities of developing preventative measures in the first place. The localisation of decision making processes would also help communities adapt to changes that get effected in the process implementing policy changes. This is a great move from the traditional frameworks that has tasked national governments with responsibilities of helping community members at the lowest level adapt to policy changes. In the new model, it shall be up to local leaders and authorities to help the community. This has positive gains because people have easy access to leadership that would help them in the process. Having the leaders being located close to the people will also improve passage of information between stakeholders, and with it deliver the desired message to the people. As mentioned earlier, the localisation of decision making and policy implementation would lead to competition between communities has the advantage of resulting to greater efficiency. The comparison of performance between communities would help in understanding best practices in the localities would help the areas performing poorly to copy from best performers. This copying from the best would help in the implementation of pollution policies, because each locality would take best practices and tailor them in accordance to local demands, which would be a shift from the traditional model of having one size fits all mechanisms developed at regional and national levels.

Canada accepts immigrants

Canada accepts immigrants What Barriers Do Immigrants Face When They Come To Canada? Canada accepts immigrants from every part of the globe, with the most important flows coming from countries in South, East and Southeast Asia, also from UK and Europe and an additional of them from Africa and Middle East. New immigrants to Canada face many barriers and challenges. Not only are they dealing with the loss of leaving their country, they must adopt to new laws, customs and cultures and sometimes a new language. Many immigrants also realize that their employment options are limited because their credentials are not valid in Canada. Himani Bannerji the writer of the story â€Å"The Other Family† was born in Bangladesh. This story is about seeing herself â€Å"different†. The command of other ethnic groups can be difficult for other immigrants if they do not belong to the same ethnic group. Like in the story the girl realises her ethnicity by looking at herself in the mirror and decides to change her picture of the family. She changes it by making the man, woman and the child dark skinned, dark haired and the dress of the women to be traditional. In the story we get to know that the mother is worried of losing her child who she thought wanted to be like the other whites and would later reject her dark mother. Its difficult for other religions and ethnic children to know about their religion in Canada. Yet most teaching of religion in high schools in Canada has mainly focused on Christianity. I think courses like â€Å"word religion† should be expanded. We also have to deal with issues on sexu ality, lifestyles and marriage within our own I think new immigrants feel the need to stick together because we are all going through the same thing. In Canada, jobs may be plentiful but they are not the glamorous jobs. We might not find the same high paying job that we used to have back home or live in an equally fancy neighbourhood or have friends who weve known throughout our childhood, but we need to learn to adopt and look at things that matter like family, new friends, and succeeding in what we want to achieve during our stay in Canada. Isabel Vincent is an award winning investigative journalist and author whose work has most recently appeared in the New Yorker. â€Å"Finding a Nationality that fits† by Isabel is a story about how their Portuguese family who tried to â€Å"Canadianize† themselves in order to be accepted in society. Women are often the target of discriminatory behaviour in various industry fields. We often are left on our own to find ourselves in Canada. After a period of time living in Canada, may lose his/her family traditions, beliefs and values and it changes a person. Now, I see more young teens that came here with such innocence being involved in things that they shouldnt be, just because they want to take part in the â€Å"in-crowd†. By saying this I mean bad habits like smoking, drinking and most of all drugs. The story ‘Newcomer by Mehri Yalfani is an example of a language barrier, a common obstacle that immigrants face when deciding to live in Canada. She was silent because she could not speak English properly and knew she didnt want to be embarrassed. They may have access to ESL support but it is frequently the case that lack of funds can lead to lower educational outcomes, lack of basic literacy skills, inability to gain knowledge and attend training programs to pursue further education. Language affects access to care for immigrant children. According to a recent graph of the percentage of the population that have problems communicating with doctors: 48% usually had interpreters during a health care visit, 70% only fully understood what the doctor was saying, and 16% did not fully understand their doctor or ask any questions. There still exists rampant racism and discrimination because of one person who has an accent or cannot speak English properly. There are many terrible sad stories Ive heard and witnessed because of immigrants who have limited English-speaking skills end up feeling frustrated. Despite all this, I believe the system of bringing newcomers here to Canada is broken. The barriers extend far beyond language. Canada is traditionally a service based country and professional opportunities are very small, so nepotism plays above all. If you dont have any personal relationship, then all of your qualifications are worthless. Some obstacles I can think of that immigrants face are lack of professional networks with employers and social contacts, difficulty obtaining Canadian professional work experience, difficulty of unwelcoming workplaces, costs of training to each individual for their learning skills in order to progress, inadequacy of career counselling and information about how Canadas economic factors work, insufficient knowledge of employment opportunities and requirements, and most importantly, lack of international education, training and previous work experience. Youth unemployment is significantly high than of the general population. They may face racial discrimination, language barriers, culture shocks and lack of Canadian experience that gets in the way of them entering the labour market smoothly. Also immigrants are sometimes prevented from working at a specific organization because they cannot produce the required documentation about their foreign educational credentials. The barriers which are mostly found are as follows: Language Language is one of the most challenging barriers. As an immigrant woman who cannot speak the language it is very natural for her to feel alone. Most women cannot speak the language. Most of the educational institutions in Bangladesh still teach in Bengali, very few institutions teach in English. So though a women might have a Master degree that does not mean that she will speak and understand English. Communication Skill Though many women may be able to communicate in English, but even then there is a communication gap. Sometimes the jargons used are not familiar to many of us. Also there the accent problem, there are many words that we pronounce in one way, and people here pronounce it in another way. Adoption of A New Culture New immigrants come to Canada and settle into a new culture. In the process of settling into a new environment, they encounter new problems and conflicts between their original culture and the new culture, creating a culture clash. The conflict involves not only the internal family structure and the external social structure but also the way of preserving their own culture. When two cultures are in many ways different it is very difficult to adopt a totally different culture. Also we see conflict among the older and younger generation. It is much easier for a child to adopt a new culture than. I believe that if we all help each other and socially integrate among other immigrants, we can find opportunities and learn how to establish ourselves here. Therefore we can make our networks and amalgamate in the society. I hope Canada becomes a country of hope, not of shattered dreams. http://www.mmc.edu/www.meharry.org/Fl/Access_to_Health_Care/Barriers_to_Care_for_Immigrants.html

The accounting treatment for research and development

The accounting treatment for research and development Under IAS 38 Intangible Assets, the accounting treatment for research and development is different. It depends on whether the expenditure is incurred from research or development. In the Ruritanian Accounting Standard, research expenditure is charged to the statement of comprehensive income and development cost is to be capitalized as a part of intangible assets. Broadly speaking, it is common treatment in most of companies. However, this accounting treatment is not perfect. We will discuss the advantages and disadvantages of this standard. Firstly, in the Ruritanian Accounting Standard, the definition of research and development costs have been given and set out the conditions that need to be satisfied in order to expense or capitalize. Research expenditure is not related directly to any of the companys products or processes whilst it conforms to a search process. In the research phase, an entity cannot demonstrate that it will become an intangible asset and generate probable future benefits. Otherwise, expenditure is recognized as development costs as an intangible asset. It is a similar definition in the IAS 38. However, the activities related to research and development but are not included neither research nor development phase are not classified in the standard. There is a situation existed in the research and development process, for instance, troubleshooting in connection with breakdowns during commercial production. IAS 38 does not provide a guidance of these activities but apparently it would be useful in deci ding whether expenditure can be capitalized under the rules identified in the standard. Moreover, expenditure cannot be classified into these two categories due to the complex nature of new equipment programmes, it is not possible to distinguish reliably between research and development activities until relatively late in the programme. Secondly, in the early standards, development expenditure could be capitalized only if it will make a profit. IAS 38 states that profitable development expenditure must be capitalized whereas SSAP 13 has given the options of either capitalizing the expenditure or charging as an expense. The IASBs Framework for preparation and presentation of Financial Statements says an asset is recognized in the statement of financial position when it is probable that the future economic benefits will flow to the entity and the asset has a cost or value that can be measured reliably. However, in the Ruritanian Accounting Standard, we give an advice of capitalizing all the development costs as an intangible asset rather than the options. There are some uncertainties on whether project can be completed successful and the costs of developing the product. On most of the conditions, people are always optimistic when developing the product and consider it will have future benefit. In practice, many proble ms are encountered during the process and the cost is much greater than estimates before. So, the development costs can be not estimated reliably till the completion. Thirdly, according to measuring the profit, it will have a difficulty in estimating future sales and future costs. Once the development has accomplished, the sales need to be checked if the sales of the product will be profitable. Two factors are related to sale value that is the selling price of each product and quantity sold. It is uncertainty about those figures. For instance, for some high technology products, selling price might be high initially and then will substantially decline as competitors occurs. It is called marginal costs. There is a relationship between quantity sold and selling price that the lower selling price is, the more increase sales will be. So, it will cause the problem in estimating future costs. It is uncertain that a product will be profitable and it will have inaccuracies in estimating the costs. Also, it may be difficult to satisfy the standard of being an asset and should not be recognized in the financial position. In a word, to capitalize total develo pment costs still exist to some extent inaccuracy when the situation above occurred. Lastly but not the least, a new treatment will arise from purchased goodwill in a business combination. The research and development part of subsidiary will be purchased and account for the intangible assets in the financial statement of parent company. There are two choices that are impairment and amortization. In IAS 38, it amortized the expense and impairment of intangible asset by using the reducing balance method. In the Ruritanian Accounting Standard, it is consistent with IAS 38 standard. However, there is a trend on impairment rather than amortization in the listed companies. Apparently, companies want to maximum their reported profit and amortization will reduce profit. One of the significant reasons is that if the future economic benefit of the goodwill is greater than its original cost, and thus will avoid a charge to the income statement. Under IAS 38 an intangible asset with an indefinite life is not amortized but to incur an annual impairment check which the impairment is less than its carrying value. It seems to be similar to other treatment of purchased goodwill. In summary, there are many advantages in the Ruritanian Accounting Standard and help to solve the principal problem in the existed accounting standard. Meanwhile, it eliminated some aspect inconsistent with accounting policy. It is unavoidable to have drawbacks in identify the research and development costs and whether to treat it in the finance position or income statement. Those problems still need to be discussed in the future.