Management Consultants

What can individual management consultants or management consultancy as a profession contribute to the recover from current economic climate. Introduction †¢ Definition ] †¢ Management consultant history development †¢ Possible contribution of management consultant †¢ Current economic climate, whats needed but organisations in the recovery †¢ What I am going to talk about in the essay – base of my argument Paragraphs †¢ Globilization †¢ Technology †¢ Control of risk †¢ Business become lean †¢ Create jobs Management consultant is a profession and a practice that helps organisations improve productivity and performance through the use of expertise and knowledge. Consultants have been viewed as external experts brought in to provide advice about a specific problem where internal managers are ill equipped or unsure of the best strategy or solution [Kubr, 199622. Consultants use analytical tool to produce organisations future objective and formulate strategic plan to achieve these goals. As pointed out by Rossi (2009) to create value consultants must be precise and creative in ddressing problems organisation faces, proposing innovative solution and taking responsibility of implementation of the recommendations. In the current economic climate no organisation has been immune to the affects of the unstable economic climate. In this environment management consultant has become important due to the fact that a change in direction is required; consultants offer this change in a decisive way si nce they have an impartial opinion and an external view of organisation. As a result of the credit crunch the current economic climate is unpredictable, with high level of unemployment, high inflation and euro zone crisis; organisations have had to find innovative ways to stay competitive in their markets. This has resulted in organisations reducing the use of consultants as firms cancel or delay project in order to save money. However for some firms the current economic crisis is beyond anything they have experienced before, with modest guidance from historic evidence to depend on, they have looked toward management consultants for assistance and help to survive the recession. The purpose of this report is to provide an overview of the different ways in which consultants can contribute to the economic recovery in general, whilst critically analysing the interventions management consultants can make and its limitations to be specific. Globalisation and technological advances led the economic boom that nations experienced during the late 1990s, however due to the banking crisis of 2008-2010 the economies around the world have never full recovered. The recovery of the global economies according to Shaikh (2010) is going to dependant on business spending and investments in emerging market such as China as well as efficient management of resources. In the current economic climate, organisations are facing high cost of production and low levels of liquidity, by moving production to low-cost countries organisations will be able to decrease their cost of production. Management consultancy will be imperative for organisation in the strategic planning in order to meet these objectives; as they offer expertise in efficiency management and risk management needed in investing in new markets. Leaman (2008) pointed out that the one of the challenges organisations face when moving into a new country is management of workforce due to the difference in culture. Consultancy can help organisations in managing and training an international workforce by advising the managers on human resources issues such as workforce retention and in turn provide workforce stability. Consultancy can intervene by offering the organisation specific tools to control employee turnover and services which in turn will benefit the organisation retain their best employees. Retaining the best employees is important in this current economic environment as it cuts training cost for new employees that replace them. This will improve the organisation’s efficiency and also the organisation’s liquidity. Leaman concluded that during a recession a lot of hard work is now focused on driving out costs and making organisations more effective and efficient. A way in which organisations can improve their efficiency is by investing in technology. Porter and Millar (1985) agued that improvements in technology enhances organisations’ competitive edge and leads to greater efficiency. In the current economic environment the improvements in efficiency in businesses will contribute to the economic growth due to the fact that businesses would be utilizing their resources more in production. Management consultancy can contribute to this increase in efficiency by raising attention to problems in current system or implementation of new system. The expertise in data collection and analysis of system help management consultants to measure different ways in which organisation can improve the current system or propose a new one. This can be seen in the Personal Care North America’s order management system that was created by a supply chain and system consultancy firm called Clarkston in 2008. After the merger of Chesebrough-Ponds, Lever Brother and Helen Curtis the organisation had three different order supply systems which consultants proved was an inefficient system as it was expensive and slow to run. They analysed data from customer responses and inventory management to collude that the organisation needed to merge the systems and have one unified system that provides a real-time view of the entire order-to-cash process. According to Clarkston Consulting by having a full integrated system the business process is simplified and efficient providing a platform for organisations to meet their needs and projected growth. This intervention made by the consultancy firm indicates that consultancy as a practice can contribute to an increase in efficiency in organisations, which will lead to an increase in economic activity by the organisation and in turn help the economy. According to Akintoye, MacLeod (1998) the economic recovery is going to be reliant on the improvements in market driven companies. They have suffered in growth due to the lack of disposable income of their customers due to increases in VAT and inflation. They have also suffered due to the increasing power of consumers who have more opportunities to choose Cairo (2010). In this situation management consultancy can contribute by advising the organisations the different way in which they could increase their understanding of their market, thus give them the ability to increase their customer retention and draw new customers. Consultancy can achieve this through market research and analysis of consumer trends, so they can tune existing marketing complain to optimization strategy for the changing consumers. By ensuring that the organisation meets these objectives consultants can provide a platform for the organisation to achieve future growth. This growth will lead to an increase in spending by the organisation on such things as infrastructure, recruitment and training, thus creating jobs for an economy that is experiencing high level of unemployment at the moment. The time and cost over-runs associated with organisational growth make it imperative that the investments safe and provide good returns. It’s important due to the fact that the economic environment is in a bad state as a result of bad risk management by bank in lending. Management consultancy can reduce the risk of investment and create a safe path for growth by planning ahead to avoid pitfalls. By using specific methodologies to analyse market data they ensure that product launches are successful. Management consultants’ analysis of market data will allow organisation to make accurate strategic marketing decision to reduce the risk of frailer for their investment. By reducing the risk of failure the business will be able to grow and produce more output. Vassalou (2002) study shows that an increase in output or growth by businesses contributed to an increase in GDP for a country. Management consultant could also intervene in situation when businesses are about to invest in a risky investment. From expertise and nowledge gained from other businesses, management consults could step in with advices for businesses not to invest in certain products or markets. By intervening and stopping the investment by business into risky ventures the management constancy reduces the cost of bailout that will be needed to recue businesses that are too big to fail. Management consultants on the other hand have limitation to the contribution they can make to the economy. There are other exte rnal factors that are outside the control of management consultancy that affect the data collection, analysis and advise they give to business. Economic factors such as the euro zone crisis have adverse influence on UK business due to the relationship and the dependence of UK businesses to mainland Europe. This is due to the fact that UK exports to Europe amounts to 48% total exports and 15% of annual GDP Global Britain Publication (2009). This is vital to the recovery of the economy due to the fact that at the moment Europe is are suffering high levels of inflation and have low disposable income to purchase UK products or services. This is going to lead to reduction in demand for UK goods and services in Europe, thus affect the growth and sustainability of UK businesses. In this situation management consultancy’s influence on the business will be limited due to the fluctuations in the economy. The analysis of market data will be constantly changing which may lead to businesses cutting consultancy as they will not be achieve the results the client are expecting. The practice is criticised for not having real corporate world experience, knowledge and skills. Kubr M 1996 Management Consulting: A Guide to the Profession 3rd revised ed. Geneva ILO

Theoretically Applied Practices Of Public Relations Commerce Essay

McElreath statesthat all public dealingss ( PR ) plan consists of a broad assortment of function and maps ( 1997, p.161 ) . Theoretically, PR is a relatively new subject which converges modern direction, communalisation, administrative technology, sociology, societal psychological science and other scientific disciplines. In other words, PR can be widely implemented by the authoritiess, concern endeavors, public establishments and societal organisations in the development advancement of modern market state of affairs ( Harlow, 1976, p.36 ) . It has been shown that PR is a comprehensive and effectual tool which facilitates the advancement of an administration ‘s construction. Rehearsing through the platform of PR theory will enable PR practicians have a better and clearer understanding on PR. Therefore, it is advisable and necessary to set the PR theory into pattern. Harmonizing to Kirby ‘s ( 2009, p.33 ) reappraisal, the modern-day public dealingss theories can be categorized into three groups, dwelling of communicating, receiving system response and pattern theories. This essay explores three theories of different groups and identifies three appropriate illustrations of chosen theories in modern-day public dealingss pattern. First, it states the definition and state of affairs of each theory. Second, it chooses a relevant illustration and demonstrates how the chosen PR theory is applied to pattern. In add-on, it discusses the links between the cardinal elements of each theory and its practical illustration. At last, it considers on ethical issues like challenges or benefits and discusses which type of moralss is suited for each illustration. Its intent is to do connexions between three theories and their application in the existent universe. The hierarchy of effects is a typical type of the theories of communicating, concerned with the procedure of communicating. Unlike other type of communicating theories, such as Shannon and Weaver ‘s theoretical account of communicating, situational theory, the populace sphere and systems theory, it is besides a dominant theoretical account for advertisement or recommending with clear presentation. Actually, it is a one-way communicating, highlights the message/ aims ( without complete truth ) through media and values the consequences of the communicating from the receiving systems ( the populace ) ( Kirby, 2009, p.33 ) . Its intent is to propaganda as it is â€Å" manufacturer oriented † ( Kirby, 2009, p.34 ) . In order to recommend the new safe ‘s excellence, a safe house advertised a three-sentence station. In the first sentence, it wrote that looking for the proprietor of a million US dollar. The following two sentences shared the information that there was $ 1,000,000 inside the safe at the exhibition hall ; anyone could take the money off in any agencies without dismaying. The advertizement roared over the metropolis. All kinds of possible proprietors came but left with empty custodies. The major local newspapers reported on this issue freely but significantly. In the terminal, this house ‘s safe won increasing assessment. This illustration reflects on the practical usage of be aftering intelligence event in the PR activity. Its procedure can be structured into two sides: the house and the populace. The house formulates the advertizement by the house and disseminated the advertizement. Thereafter, the mass public receives the message on the advertizement, comprehends the me ssage on the advertizement, comes to seek but in vain and alterations their attitudes and reenforcing the safety of the safe. These six stairss reflect on a hierarchy of effects which leads to larn new behaviors and so it consequences the behaviour alteration ( McElreath 1997, p. 159 ) . There are different agencies through which the transmitter sends the information to the receiving system. Seitel suggests the complex impacts come from by personal prejudices which can be nurtured by a myriad of factors, including stereotypes, symbols, semantics, equal influence and media ( 2007, p. 53 ) . â€Å" New † is the cardinal point for the doing the intelligence, particularly in advancing a new merchandise ( Seitel, 2007, p.54 ) . There is no intelligence value if following others because the populace will lose freshness and involvement. Therefore, several capablenesss of the PR professionals can be learnt from this instance analysis. For this, they unlock the positive head, full drama creativeness and imaginativeness, and take arresting action to win. Quite frequently, it is suggested to measure the aim on the pyramid type. The lower degree purposes that the receiving systems are informed and acquire a general acknowledgment on it. Subsequently, it targets at a highe r degree of responses more clearly. As this instance is a manufacturer oriented autumn into the ethic catalogue of teleology. In PR pattern, teleology is a philosophy explicating phenomena by their terminals or intents. The safe house wins first-class advertisement consequence with no cost. In this procedure, the PR pattern arrives at its end. Therefore, it is a successful pattern, related to the hierarchy of effects theory, which additions the maximal effects by doing intelligence. Maslow ‘s hierarchy of demands theory is a one-way communicating, imputing to the theories of receiving system response. Its group members like behavioral public dealingss theoretical account, societal exchange theory, societal larning theory, agenda puting theory and amplification likeliness theoretical account besides concern the receiving system response. The Maslow theoretical account concerns the receiving systems ‘ response of the communicated message. This theory theoretical account was defined by US psychologist Abraham Maslow ( 1954, p.91 ) when he observed that everyone had a motive of demands. These need have been put in five phases from the lower bed to the upper, including biological and physiological demands, safety demands, belongingness and love demands, esteem demands and self-actualisation. Actually, the hierarchy of demands in PR can be interpreted with personal or organisational motive and the thereby satisfaction. It chiefly involves with issues of op portunism. This is an illustration stating the beginning and being of on-line selling of Daigaku Honyaku Centre ( DHC ) . DHC Corporation specializes in fabricating cosmetics. It bears a good apprehension of the blooming online concern market and cogwheels to utilize this new media to advance its trade name and merchandises. The procedure of DHC ‘s s online selling includes four methods: online virus selling via ad web ; experimental selling via try-out experience ; word of oral cavity selling via persuasion from friends, consumers, booklet, mass media ; rank via telephone or online booking free try-out, booking orders. Further, DHC grasps the advantageous of web to cut down marketing cost and increase selling business velocity in the same clip. Through website advertisement brotherhood, DHC invariably strengthens the constructs of its direct trade name selling and addictive-free merchandises to the possible consumers. In the decorative industry, consumers vary their demands in different degree of Maslow five phases. That is to state, different merchandises cater for different degrees of human demands. Maslow ( 1954, p.92 ) explained that â€Å" self-actualization † was ongoing and carry throughing procedure of the peculiar and individul desire that pushed people to go what they desire. Relatively, cosmetics have the characters of little size but of high monetary value, convience of buying and low perceptual experience of hazard. So they are rather equal to sale on the online promenade and particular shopping web sites. It is widely agreed that the web is the modern-day manner platform for seeking information and amusement. This instance shows that organisations move to the right topographic points where gathers the bulk of consumers. DHC invetigated the consumers ‘ demands and so planed the on-line selling plan. It arranges distribution of decorative try-outs to pull the web visiters and possible consumers. Furthermore, it assures the credibleness and map of its cosmetics. Therefore, it fulfills its purpose to excite the ingestion desire. In the one-way communicating ptocess, receiving system responses are cognitive responses ( thought procedures ) , affectional responses ( feelings and emotions ) and behavioral responses ( actions ) ( Kirby, 2009, p.33 ) .. In the pattern Doctor of Optometry online selling, DHC suffers many challenges. The primary 1 is how to acquire on-line visitants and how to motive the possible consumers to purchase its merchandises. As the online shoppers are untouchable without the connexion of web and computing machines. They prefer clcking the web site to order and pay, instead than shoppping on the noisy streets and crowdy shopping centres. Therefore, the cardinal issues for DHC ‘s online selling is to happen the consumers and derive assurance from them. The DHC instance enlightens that there is non merely the immense powers from the web, but besides a warning that any sorts of advertizements or selling plans should be planned on the premiss of people. Practicaly, there is the being of demand to hold production which is to hold ingestion and the market ; or, it is a must to make demands when there is no demand nowadays. Therefore, the key to the existent selling success lies in homo will and demands. The four theoretical accounts of Grunig and Hunt ( 1984 ) , besides named as the theories of pattern, are used rather frequently in PR pattern. There are press agentry, public information theoretical account, bipartisan asymmetric public dealingss, bipartisan symmetric public relation ; particularlay, the bipartisan symmetric theoretical account is widely applied as the ideal theoretical account of PR. The bipartisan symmetric theoretical account purposes a common apprehension, merely positions of both the populaces and the administration ( Grunig & A ; Hunt, 1984, p.22 ) . This attack advocates relationship edifice through duologue, listening and gained common apprehension. Jonson & A ; Jonson ( JNJ ) ‘s endurance from the Tara Noel / Tylenol capsule engagement is a instance of crisis PR. Recalled as 1982 Chicago Tylenol slayings, several individuals were ill or died for taking the Tara Noel capsule. Subsequently, the scrutiny of Tylenol capsule showed that it contained cyanide toxics. By the rapid and broad spread of the intelligence, the consumers were striken with terror and the company ‘s image rocked bottom. As a consequence, JNJ suffered a black economic diminution. After a serious of precedures, JNJ endured and survived. The survival procedure of this can be recoginesed as following. Strategically, it applied four facets of crisis public dealingss: foremost, taking enterprises and seting the public foremost ; secondly, reacting and moving with Ssincerity and honestness ; thirdly, taking ain duty foremost ; fourthly, look intoing the truth. In the outside environment, JNJ drew supportaton from the media. It halted all the commercial ad vertizements on the newspapers, maganizes and telecastings. Besides, it issued a national-wide danger warning to infirmaries, physicians and retail merchants. On the behalf of consumers ‘ benefits, JNJ provided information and unfold the truth through the mass media. Tonss of staff were placed to supervise intelligence coverage and the phone so that they could be familiar with the demands of the consumers. Furthermore, JNJ cooperated with the media. All the developing procedure of crisis were exposed to the media. Therefore, it got back a good feeling to some extent and make a cherished preferable public sentiment environment. In the position of rerurning to the market, when the invetigation consequences proved its innocece, JNJ strived many endevours. It put attempts to keep the trade name, promotiong the new medical specialty wadding. Last, it designated several interpreters and held a originative imperativeness conference. There the JNJ direction bed members answered the qustioons from more than five 100 journalists. Meantime, the picture of the new-paking Tara Noel was display at the conference. Subsequently, the affiliates of JNJ called up 1000s of saleapersons to play this Tylenol picture. In this prcocess, most medical tretment groups and community members were informed and got back to buy medical specialties from JNJ. Thus, after one twelvemonth, JNJ regained the consumer ‘s crebibility and took large part in the market. Despite a figure of critics doubting the cogency of all four theoretical accounts and the practicality of the symmetrical theoretical account in peculiar, Pearce ( 2009, para.7 ) intorduced Grunig ‘s theory that about public dealingss, PR practicians and corporates ‘ CEOs do see and use these four theoretical accounts because they entirely describe the effectual communicating among different types of stakeholders or populaces. He salso claimed that symmetricalness communicating in PR pattern is the procedure of â€Å" equilibrating the involvements † of the company and the related consumers ( as cited in Pearce, 2009, para.16 ) . In this instance The JNJ ‘s president -James Burke â€Å" looked in complete control † and took effectual measurings ( as cited in Rehak, 2002, para.5 ) . JNJ carried out crisis managemnt publically collected back all the shelf tablets and held the straightforward spirit of equity. JNJ apologised to the pulic ithout hesitaton. Furthermore, all of theses schemes were perfomed through the assistance of media. In return, consumers got assorted accessible agencies to portion their sentiments and complainments, got compensation regained concsumer ‘s credits. From the above analysis, JNJ examplizes a bipartisan symmetric communicating of public dealingss with the assistance of mass media. Detailedly, every bit shortly as the bad intelligence was informed, the company take three effectual measurings within an hr. They appointed a group of members to retreat and look into the medine, sent crisis directors and public dealingss expertness to the topographic point for the benefits of public, and reported all the relevant ongong information and truth to the populace and media. So it can be defined the company ‘s Kantian doctrine moralss as deontology, a standardalized duty to take the â€Å" right † thing and avoid donging the â€Å" incorrect † things ( Broad, 1930, p.277 ) . JNJ bears the duty, compensates the patients at the forfeit of the house itself. In a word, JNJ pays great attending to corporate ‘s credibleness, patterns with humanitarianism and idolize the populaces and consumers ‘ involvements in the first topographic point. Harmonizing to the applications of the three PR theories, it ‘s non difficult to happen that issues direction, strategic placement, public and media communicating, and repute direction are the cardinal elements of PR theories related to the concern operation schemes ( Wilcox et al. , 2002, p.5 ) . Notably, planetary political relations and economic sciences are progressing rapidlyi?†ºthey do non merely convey waiter challenges to the development of PR, but besides provide a broad development filed. On the other manus, human existences are confronting some planetary jobs, such as the environmental protection, population enlargement, war and peace, international terrorists, smuggling, human rights and liberty, regional economic cooperation and development, resource research and development and so on. The significance of their being and ways to work out are no longer limited to a certain category, state, or state. As this is the really range that the application and pattern o f PR are involved to. Practitioners and professionals will face with the undermentioned common undertaking and challenge: through planetary and trans-cultural to organize communicating, organize a planetary common sense, promote the international coordination and cooperation, and forge to analyze and work out these planetary inquiries. From this point, it is predictable that there will be an increasing attending and application of the multi-functional PR, including consultative, prediction, thesis authorship and crisis direction. At least, this is the microscopic tendency for the development of PR. To reason, this essay has put three modern-day communicating theories into pattern, including Public Relations Hierarchy of Effects Model, Maslow ‘s Hierarchy of Needs, and the Two-way Symmetric Model. It is a critical analysis and manifest of these theories and their possible deductions – separately and in combination – for public dealingss pattern. The chief parts of each theory Begin with a description of a theory as a foundation for what it means and where it focuses. The following subdivision illustrates a elaborate illustration and demonstrates how the old theory is applied in the existent universe context. The concluding parts of these theories bring considerations on the ethical issues. In application of theories, this authorship has provided a comprehensive and sophisticated analysis of the links between all elements of your chosen theories and your practical illustrations, and supply strong justification for your determinations. Understanding of ethical issues, an person and comprehensive treatment of ethical considerations in the three practical illustrations have been fulfilled. However, there are much more sophisticated applications of one or more of PR theories to the administration ‘s direction and behavior in different state of affairss to be discussed in the hereafter survey.

Pestel Analysis Essay

Australia is the 15th richest nation in per capita terms and is the 6th oldest continuously functioning democracy in the world. Australia has the 14th biggest overall economy in the world and the 9th biggest economy. Australia’s economy is open and innovative. Over the past decade solid productivity gains have been accompanied by low inflation and interest rates. Also Australia has low barriers to trade and investment .Australia foreign and trade policies promote the security and long term prosperity of Australia in a global context. Australia’s economy is highly susceptible to the impact of climate change. In 2008 the Australian Government committed to create an organization called â€Å"Infrastructure Australia† to provide a new national approach to planning ,implementing and funding the nations future. Being a safe, stable and prosperous country Australia is an increasingly attractive hub for international and regional business and business operations. Politic al environment In Australia, it is a liberal-capitalistic democracy. The state keeps interfering substantially in the economy through the use of various roles; for instance the parliament might decide to set up importation taxes aimed to protect the national economy, or it might create environmental protection laws aimed to protect the natural heritage of the country. This affects international business because when taxes keep varying and increasing especially there will be an impact on the economy which in turn will affect the exchange rates and currency rate. According to surveys Australia’s economy continued to gather pace in March as world demand for commodities boosted the nation’s coffers. However due to recent uncertainty from the European debt crisis could lower expectations of economic growth in the future.

Choose one or two artists that we've discussed in class and discuss Essay

Choose one or two artists that we've discussed in class and discuss those artists' work in relationship to the main concepts - Essay Example This radical evolution of art gaining evolutionary-revolutionary power over humankind has shaken the society. Art as an expression reflects what is happening in a certain society and culture. If art is a work output, then it must come from inside of the artist. The freedom of every individual lets him explore the vastness of his creativity exploding into varied concepts of supreme work of art and achievements. The dynamic relationship of the artist with the environment creates significant thoughts within him. With all his intellect, emotions, and religious beliefs, he freely cast out what he infers from his system. This symbiotic human cycle produces a total artwork that is directed into shaping the world creating history and directing the course of the future. The axiom that art has been devised by modern people as the tool to voice out socio-political concerns is highly evident in the many various forms of arts now produced. In fact, many art shows conceptualized with a certain the me has been made all over the world. Artists, their supporters and critics flock like vultures at these events creating both ingrates and malcontents alike. The immersion and integration of various works of arts revolving around a single theme or idea echo with a bang to the public. The message is sent out clear and loud. In fact, louder than expected since a lot of people react differently to them. Hence, it creates so much controversy that can not taken for granted. They are called in various names: Artist as Victim, Artist as Star, Victim’s representative or whatever. There is a raw exposure of the various artist feelings of marginalization and exclusion according to what they perceive from the present outside world. This creates a big fiesta of whining with loud utterances of hidden parody made for women, lesbians, gays, blacks, the poor and deprived (Hughes, 1993). Barbara Kruger is one artist of the modern times that creates a voice heard instantly by those who perceive her works. Many of her works provoke issues and create lasting consciousness to the passive public. Feminism is greatly conveyed by most of her works. Generally, her masterpieces, maybe, a collage, photo shoot, or a canvass of massive blots with various hues is centralized with what is deep inside of her. The colors with captions chants with loud and piercing sonata as they are mass produced in various mediums such as T-shirts, cups, streamers, billboards, and etc. Some may consider them as commercialism strategy, but still, the existence of sharp concerto through the soundless voice in the message of her works has indeed reach the ears even to the society dozed in somber aloofness. Kruger’s stylistic works can come from a magazine image, black and white pictures, enlarged image skewed to monumental proportions, photos from real life events, incorporation of various clippings, and collages. Most of her works are known for captions and text message embezzled on the image. She is quite vocal in addressing her thoughts in her works regardless of medium. She incorporates language and pictures quite powerfully. Some of her works, â€Å"We won’t play nature to your culture† and â€Å"Perfect† are great masterpieces that echoes feministic ideas. The former shows a picture of a woman’s countenance with eyes covered with leaves. Thousand words can be used to describe the supposed to be

There should never be a strict liability element in a criminal law Essay

There should never be a strict liability element in a criminal law offence. There should never be punishment without fault. C - Essay Example Criminal liability is a stringent provision since the defendants are likely to be convicted even if they were truly unaware of one or the multiple factors that labelled their acts as criminal offense. The defendants therefore, may not be  culpable  or guilty, in actual sense, i.e. absence of criminal negligence, the minimum blameworthy status within  mens rea. Thus, one may argue that strict liability in a true sense is an inappropriate use of the criminal law which, owing to the grave implications that it have on a ‘wrongly’ convicted defendant, should be made permissible only for the regulating or governing serious crimes committed by the culpable miscreants. This article will critically examine various cases and analyse whether there should not be a strict liability element within a criminal law offence, and there should never be punishment without fault. Discussion What are strict liability laws and their applications: Strict liability laws enacted in the 19th century aimed at elevating the working conditions and establishing standard safety norms within factories. The necessity to ascertain mens reas against the factory owners was not easy which culminated in very few prosecutions. The strict liability offences were created so as to tackle the factory owners more effectively and to ensure that the rate of convictions increased. In the modern context, common strict liability offences today include the driving over the prescribed speed limit and selling of alcohol to underage persons. Although the contentious issue here pertains to the fact that a person’s state of mind with which he/she acts should be made extraneous to his/her criminal liability (as opposed to the notions of how to deal with a defendant should he be proven guilty) it however, does not represent the law. This aspect is particularly relevant in the case of ‘real crimes’ where defendants are generally not held as criminally liable, for their conduct, if they are innocent (Ashworth and Blake, 1997). In a large number of offences, however, a prosecuted may face convictions even though his behaviour was unintentional, was not aware, not reckless or negligent, as regards to a necessary element of the offence charged. In such cases, an individual is liable to face punishment though there may be a total lack or absence of any wrongdoing on his part, as per the elements in question, which come under strict liability laws (Lemon, 1979). The debate: These laws are applicable either in  Ã¢â‚¬Ëœregulatory offences’  that administer social behaviour, where the stigma associated with the convicted person is minimal. The laws are also applicable in cases where the society is concerned with the harm prevention and reduction, and wants to obtain high deterrent values for a certain offense. However, a closer look at the various cases will reveal that are chances that some of the imposition of strict liability may function unjustly in cer tain isolated cases. As for example, if we study the case Pharmaceutical Society of Great Britain v Storkwain  we will find that a pharmacist sold drugs to a patient who had produced a medical prescription that was a forged (Pharmaceutical Soc

Protagonists Sojourn in Self Awareness Essay Example | Topics and Well Written Essays - 2000 words

Protagonists Sojourn in Self Awareness - Essay Example A different journey is realized when self-awareness dawns on the main character or protagonist. Self-awareness is the education of the mind and the soul. It is a very intrinsic process, which points to inner, spiritual growth of the character. It is based on human experiences. The things and events that are experienced are varied and they leave an impression on us directly or indirectly. In Mark Twain’s novel Adventures of Huckleberry Finn, Chaim Potok’s My name is Asher Lev and Jane Austen’s Emma there is an intrinsic similarity because the protagonists of the novels travel on a similar road of self-awareness. The authors have shown the journey of an individual towards self-awareness. For an evocative description the authors’ have used to numerous literary elements. The three authors whose works are being discussed here use a common theme as one of the significant literary elements. Figurative language like symbolism, similes and metaphors ensure a smooth flow between the stages of immaturity to maturity. The historical context of the novels is experimental in establishing the process of self-growth. All these elements have enhanced the simple lives and adventures of the central characters and have made the characters perfect examples of heroes and heroines in self-awareness theme based literature. Finn, Asher, and Emma all develop an insight while traveling the bumpy roads of experiences and adventures. Life experiences of Finn, Asher, and Emma put them on the path of self-awareness. There is a central connection of mental growth of the protagonist with everything they see, say, and do in the fictional narratives.

Buddhist teachings Essay Example | Topics and Well Written Essays - 500 words

Buddhist teachings - Essay Example ing; 2) the desire as the reason for suffering; 3) nirvana as the cessation of suffering; and 4) the Eightfold Path which leads to the cessation of suffering. The Noble Eightfold Path was indicated by Buddha. It consists of eight rules and leads to the cessation of suffering and liberation from samsara. According to the median path it lies between the adherence to world pleasures and asceticism. 2. Theravada is the earliest school of Buddhism, which was formed by Buddha followers immediately after his death. They were trying to attain personal enlightenment by literal adherence to Gautama’s lifestyle and meditation practice. The knowledge of Theravada is recorded in canonical text Tipitaka and explained in large commentary literature. In the middle of the 5th century Theravadins divided into three groups, and in 100 years the most orthodox one established themselves in Sri Lanka. Mahayana emerged as an opposition to Theravada during first centuries B.C. and flourished in the beginning of the first millennium. The ideal of Mahayana is Bodhisattva – a person who is striving to enlightenment, but refuses nirvana for the liberation of all other beings from suffering. Mahayana argued that nirvana is available for everyone, both a layman and a monk, and everyone on his path to enlightenment may rely on bodhisattvas’ help. Vajrayana is Tantric Buddhist School which was originated in 3rd – 7th century in India and later was spread to Tibet. It embodies the idea of relative and absolute unity to the individual lives, claiming that each person has indestructible nature of the Buddha. The aim of Vajrayana is to bring mind into non-dual state, when each event expresses its unlimited potential. Its methods are designed for those who can see the reflection of own mind in his teacher, thus to adopt teacher’s non-personal qualities through the dedication and self-identification (Keown,

Drug testing Research Proposal Example | Topics and Well Written Essays - 500 words

Drug testing - Research Proposal Example There is a need to assure the publics safety when lives are placed in the hands of a pilot or a policeman. There is also a need to protect the privacy and rights of the individual that are a part of the American way of life. How do we reconcile public safety against the backdrop of the principle of presumed innocence? For most occupations drug testing is an excessive intrusion into privacy that violates the constitutional principles of self-incrimination and legal search and seizure. The constitutional guarantees that protect our privacy and require probable cause are illegally suspended when employers require mandatory and random drug testing. According to the US Department of Labor guidelines, "The current law in the private sector generally permits non-union companies to require applicants and/or employees to take drug tests" (Drug Testing). The long lasting remnants of drug residue and the possibility of false positive results erodes the reliability of these tests. Constitutional rights and the liability for poor results should not be a condition of employment in America. Schools have often been at the forefront of drug testing, but students also are protected by the constitution. Random testing should be eliminated in favor of the same laws that require probable cause that a crime has been committed. "Reasonable suspicion/cause testing involves a school requiring a student to provide a urine specimen when there is sufficient evidence to suggest that the student may have used an illicit substance" (What is drug testing). These are the same rules, laws, and constitutional protections that are granted to all Americans. Eliminating random drug testing in schools is simply abiding by our laws and constitution. Critics will argue that random drug testing is the surest and best way to eliminate drug use from the workplace and schools. They contend that the mere possibility of being tested greatly reduces drug use. However, the

Construction Industry Report Essay Example | Topics and Well Written Essays - 1500 words

Construction Industry Report - Essay Example In contemporary Western cultures it is possible for individuals to work in 5-10 different occupations before retirement. However, current thinking on careers tends to be conditioned by older and sometimes outmoded concepts of what a career ought to be. The relatively stable patterns that many in New Zealand enjoyed from 1945 - 1985 represents a past of relational contracts, steady advancement and mutual loyalty which is difficult to replicate in today's society (Elkin, Jackson & Inkson, 2004). A study conducted by Michael Arthur and his colleagues at the University of Auckland looked in depth at the careers of 75 representative New Zealanders from 1985 to 1995 (Arthur, Inkson & Pringle, 1999). Arthur's study found that individuals moved between employers and between jobs with relative ease. Very few of these moves were upward, career building moves such as promotion. For example, Arthur found that more than 60% of the people in the sample changed occupations in the 10 years covered by the study. Eighty five percent moved between organisations. The Centre for Research on Work, Education and Research Limited conducted case studies of four industries including the construction industry. ... (Centre for Research on Work, Education and Research Limited, 2004). Some skilled tradesmen in construction who had become independent contractors in the past when made redundant or by choice were reported as being worse off financially than previously. These men were a supply of labour because their alternative was to work as a sub-contractor on private building sites where they might, for example, work for 60-70 hours a week but earn only an effective $7-$8 an hour. Researchers claim that people employed in the construction industry are classified as realistic. They have mechanical abilities, like working outdoors with tools and objects and they prefer dealing with things rather than people. Construction workers tend to like practical and physical activities and they are task orientated. The construction sector is highly labour intensive. Whereas other industries can increase production by using a mix of more people and more machinery, construction is much more reliant on people. Work Environment The construction industry is seen by some people as hazardous or dangerous. The injury rate per thousand workers for the Total Construction Industry calculated from ACC Entitlement Claims Data as a whole for the 2004 year was approximately 30 injuries per thousand workers. The rate of injury was relatively stable over the 2001-2004 period even though New Zealand experienced somewhat of a 'boom' period for the industry, with many new and inexperienced workers entering the industry. (New Zealand Construction Industry Council, 2005). On the other hand, injury costs for the industry over the period 2001 to 2004 show a downward trend. As

Beer Company Segmentation Essay Example for Free

Beer Company Segmentation Essay Demographic: From the market analysis portion of the paper we already established that internationally, Anheuser is expanding both into the Asian and Latin American markets. But typically what segment of the market do they target specifically? Well currently, the company is making an attempt to target the female population. Michelob Ultra is being marketed in womens magazines like cosmopolitan and other AB brands are placed on woman-focused channels such as Oxygen and Lifetime. Women however arent the only focus. With the recent focus being on FMBs, the most consistent and continuous market has been the 21-27-age bracket, mostly college students. Its Bacardi line of flavored malt beverages and the latest additions, Tilt and B-to-the-E agree with the lifestyle of the contemporary adult looking for innovative drinks that is suitable for a variety of occasions and is an alternative to beer. For the more traditional and patriotic consumer, Anheuser markets towards its US customers by boasting on the fact that it is the only American made beer. Geographic: Currently, Anheuser is a global enterprise with distribution centers in the U. K, Japan, Canada, and Spain. It holds a 50% market share in the U. S beer market and a 50% market share in Grupo Modelo, Mexicos leading brewer. Anheuser Busch owns 27% stake in Chinas number one brewer Tsingato and is pursuing Harbin brewery Group in China. Psychographics: The trend today is for people to lead healthier lifestyles and be more conscientious in the activities and interests that they partake in. This is ever so visible in the diet plans and low-carb phase that has emerged and has become dominant. To capitalize off of this Anheuser promotes its low-calorie beer to these individuals. Anheuser also places more emphasis on it flavored malt beers to appeal to its wine and spirit consumers and to compete in a changing environment where people lead highly social lifestyles by going to bars/clubs, shows, sporting events, etc. Sponsorships of the 2006 Fifa world cup, MLB and its 26 domestic teams and the Mexican national soccer team are an attempt to capture this segment of the market. Behavioral: 18-34 year old Hispanics are consuming Spanish and English broadcast media at nearly equal rates with Spanish-language television and radio outpacing English-language television and radio; * A greater percentage of young Hispanics shop at more store types than do young non-Hispanic adults; * Young Hispanics are more likely to be impulsive shoppers. They like to keep up with styles and will spend what they have to look younger more so than non-Hispanics young adults; * Young Hispanic adults are heavy readers of magazines with lifestyle, entertainment, automotive and sports-focused titles taking the lead; * 18-34 year old Hispanic consumers are more persuaded by advertising in Spanish and are more loyal to companies with ads in Spanish. (Hispanic business) The trend is for Hispanics to be trendsetters and innovators instead of followers/laggards so the pattern has been to market on a personal portfolio basis instead of brand-loyalty aspect. The younger generations tend not to be brand loyal but adoptive of the newest and trendiest innovations. The behavior marketing of Anheuser Busch is tailored to the Hispanic with events, in magazines, television stations and sporting events. It sponsors the 2006 Fifa World Cup, MLB and its 26 domestic teams and the Mexican national soccer team. Not only is the behavior of Hispanics evaluated but all of diverse nations. Anheuser promotes diversity in the workforce at distribution centers across the world to be familiar with the consumer behavior of all groups. Positioning strategies: Beer is always associated with negative stereotypes of death, drunken behavior, a male activity and many other bad connotations. The fun image of Anheuser Busch (more commonly known as Busch Gardens) land looks to change the appearance as a fun image for the family. Children at a young age will be familiar with the product and see it as user friendly because it is positioned as healthy and acceptable for everyone. The addition of the low carb line of beer also helps to suggest that the beer is also healthy and socially suitable. Product strategies: Anheuser Busch product strategy includes the eye catching 7ounce shrink-wrap bottle that comes in six colorful festive designs. Bud Light, one of the brands of AB, is including the addition of flavorful beer with Bud light Oranguatang and Bud light berry. It also introduced two new one of kind brews, Celebrate by Michelob and Brews Masters Private Reserve by Budweiser. Pricing strategies: To better target the Hispanic market, AB increase the Latino budget to more than 60 million dollars, which is 66% more than last year. The increase of national media spending will also increase by three times more than last year topping 3 million dollars. While the domestic beer company has increased tactical price promotions this year on a specific market, brand and package basis to reduce price premiums versus competition, company executives confirmed that the companys long-term pricing strategy continues to target increases at or slightly below the consumer price index. (Forbes) Promotion strategies: As stated before the company is promoting its product to attract woman through woman-focused channels like Oxygen and Lifetime. In addition to becoming familiar through sponsorships of major sporting events, it promotes its products through marketing messages as the only American brewery that is still American owned with profits staying in the states. Miller Brewing Company Demographic: Many breweries realize the potential of the growing Hispanic market and Miller is no different. Especially important, 75% of the Hispanic population is under 45 years old- a prime age group for beer consumption. Hispanics are the most brand-loyal demographic among beer consumers. However this is not the only segment that it targets. Miller is tailored to the contemporary drinker minimum age 24. Commercials for products such as Miller Light show the masculine image of men in masculine environments. Most of Miller products are marketed in a way where they will attract the high-end buyer that will pay a little more and conscientious of high quality. While Anheuser Buschs Bud Light targets the younger generation, Miller Lights targets the older demographic with the minimum age being 24. A segment that has been omitted in the marketing strategies of many products not just the beer industry has been the homosexual population. Miller hopes to capitalize off this market to regain its position as No. 1 in the industry by targeting all areas of the market. Geographic: In July 2002 Miller Brewing Company merged with South African Breweries plc, making Miller a subsidiary of the #2 brewer in the world. It became the first international brewery to establish a presence in Central America. As its top competitor, Anheuser Busch, it is expanding into the Latin and Asian markets. Unlike most breweries, it doesnt concede to a particular geographic segment of the market but intends to account for every beer drinker in every market. Psychographics: To further appeal to their No. 1 consumer the Hispanic market, Miller Brewing Company, promotes most of their products through Hispanic events such as sponsorship of Cinco de Mayo and sponsorships of World Cups. The Hispanic market is seen as the most brand-loyal and therefore is targeted so aggressively. The advertising has an effect on the psychology of consumer behavior through the emphasis of stating that their products are of higher quality. Males are attracted to the idea of a beer that places emphasis on the bravado of a product and their behavior is altered through male marketing. Behavioral: In a male-marketed item such as the high life products, you must target the behavior and activities of the typical man. Miller is the official sponsor of the National Football League. Most of the products are marketed on a brand loyalty basis so it sponsors everyday products to gain the familiarity with consumers (ex: Kraft, Frito-Lay, Gillette, etc). Positioning strategies: Miller positions its products for the loyal consumer to the more rebellious and daring drinker. The homosexual segment is seen as a daring segment because they do not adhere to the norm of todays society. Miller Genuine Draft Light is seen targeted on the gay and lesbian network LOGO. Miller is big on letting its great taste speak for itself, as seen with its No. 1 product Great taste-less filling ads, and has been successful. Miller with Food: Taste for yourself summer campaign was used and was instrumental in increasing sales. Product strategies: As a company, you want to be seen as one of the top in your industry. Miller guarantees this by strategically placing Genuine Draft Light next to the number one competitive low-calorie brand. The confidence of the taste and quality of its products are so high that it implements the technique of sampling to capture new beer drinkers and convert them into loyal consumers. Another technique used for their products is space management which achieves more cooler and shelf space through long-neck N-Rs in 6-pack baskets and loose case, 6 and 12 pack cans, and 6-pack N-Rs represents the package mix consumers demand. The selling of recyclable plastic bottles which made Miller the first making it the first brewer to offer widespread distribution in plastic in the United States. The plastic bottles allow for a more transportable product that remains cold for the same length as aluminum. The only downside may come from recycling officials that argue that the brown plastic bottles do not recycle well with regular soda and water bottles and the cost for accommodation of these brown bottles would be unfeasible. Pricing strategies: To further place emphasis on the higher quality of products, it does not discount its products. It believes in a motto of No Compromise, to get a superior product you must be prepared to pay for it. Most of its pricing strategies are given towards the advertising efforts. Last year alone it spent 40. 1 million on Hispanic-targeted print and television advertising, more than any other advertiser in the alcoholic-beverage category. Promotion strategies: Promotion of Miller products is heavily dependent upon the ever-growing population. SAB Miller signed a 100 million deal with Univision Communications, the largest Spanish language broadcaster in the U. S. It includes sponsorship of programs, product placement and commercial time on Univisions radio, cable and broadcast networking properties. Miller realizes that all marketing efforts can be targeted at the older segment so it looks to work with major record labels and will sponsor preview parties for new album releases for popular artists. Comical commercial advertisements for Miller Lights (Good Call) also attract the younger market. Promotion also comes from its virtual online game Miller beer runner. The introduction of the Miller game came within days of Anheuser-Busch, the colossal corporation who brought the famous slogan king of all beers to Budweiser and its Bud family, pulling their funding for a game called Bud pong. After discovering that many people, especially young adults, were using beer during the game instead of water, as directions specified, they axed the marketing ads and funding for the game. (FordhamObserver) In no way is the company promoting under-age drinking/misconduct and stands by its slogan Live Responsibly to promote drinking in moderation. Molson Coors Brewing Company. Demographic: Coors Brewing company has 40 different brands which appeal to consumers all over the world, specifically in United States, Canada, United Kingdom, and Brazil. In the U. S Coors light is its number one brand which is targeted more towards the young adult drinkers. Molson Dry is a substitute for Coors light in Quebec, the company is spending more money in advertising this product in order to make it as appealing as Coors Light is in United States. In the United Kingdom lager holds most of the market share with beer brands such as Carlin and the introduction of the new Coors fine lite beer. As most beer companies recognize the potential in the Hispanic community, Coors thrives to gain market share within the community by offering donations and scholarships to the Hispanic Association of Colleges and University. Molson Coors objective is to get the Hispanic Community to adopt the brand, not just try it. Geographic: On February 9th, 2005 Coors joined forces with Canadas leading brewery Molson making them the 5th largest brewery by volume. This merge has presence in seven of the top either beer markets which include U. S, U. K, China, Mexico, Russia, Brazil, and Japan. Molson Coors holds 18. 5% market share in the United States and 21% market share in the United Kingdom. Currently its continuing to grow Coors light in China and other Asian markets. Psychographic: Molson Coors is always looking for new ways to attract consumers, and one of the most efficient markets is to attract people who watch their carbohydrates. In the U. S and other markets Molson Coors has No. 2 low carb beer to attract these consumers. As the craze for lite beer and low-carb beer increases, Molson Coors will keep bringing out new products for their consumers. Molson Coors also targets consumer through activities such as sports. In the U. S Coors light has the biggest sponsorship with NFL in order to promote their product. Also in the U. K whenever a consumer thinks about soccer they associate it with Carling, United Kingdoms No. 1 lager. Behavioral: In order to make consumers familiar with their products, Molson Coors targets them through their everyday habits for example Coors light portrays the image to young adults that drinking Coors light is cool and socially acceptable. Because of this Coors light has a dominant market share amongst college students rather than Miller and Budweiser. In order to gain customer brand loyalty from most consumers Coors light always promotes or sponsors programs which are liked by consumers with different taste. Place (Distribution) Strategy: Molson Coors is always looking for new ways to communicate with its distribution channel. Recently in an attempt to increase sales Molson Coors has added more staff and applied more resources across the three largest channels Grocery Stores, Liquor Stores, and Convenience stores. Molson Coors also created a channel marketing team to develop customized promotions aimed at addressing each customers unique needs. Product Strategy: Molson Coors strategy as a whole is to provide high quality products using high-quality ingredients. In order to compete in the market a company has to always keep coming out with new products to evolve with the taste of the consumer. Molson Coors not only does that but also promises its consumers that the product is kept cold from packaging to delivery to retail. In the U. K the company introduced two new products called the Kasteel Cru, which is a fine imported lager brewed in Alsace France and C2 which is Carlings new 2 percent alcohol by volume lager. In the U. S Molson Coors introduced its new low-carb beer called Aspen Edge and to make Coors light more attractive now consumers can buy it in new 8 oz cans. Pricing Strategy: Molson Coors is trying to cut cost and provide more value to its share holders by planning on cutting down the advertising budget. Last year alone Molson Coors spend 300 million dollars on advertising. Another method which Molson Coors used to cut costs is by reducing the number of suppliers, and building more strategic value added relationship with their vendor-partners. Promotion Strategy: In order for a company to come out on top it has to attract its consumers through promotions and discounts. Molson Coors promotes its products by being involved in many charities as well as Non-Profitable programs such as the Deaf Awareness program, Alcohol program and policies such as 21 means 21. In Canada the company was involved in promoting an event called the Coors Light Trauma Tour which included music and action sports. In Puerto Rico the company is trying promote its product by being more involved in community programs. Pabst Blue Ribbon Beer Demographic: Pabst is one of the very few brewing companies that does not own a brewery. Instead it negotiates deals with other breweries such as Miller to brew its products while maintaining ownership and marketing rights of its brands. Pabst has a 3. 6% of the market share. Pabst Blue Ribbon is mostly popular amongst urban hipsters and this brand is being adopted by older generation X, and younger generation Y in Portland. In the U. S Pabst is starting to become more popular amongst professional and semi-professional snowboarders. Pabst is also being used by people who do gallery shows in order to portray and image that its time to get back to the basics. Overall Pabst uses a strategy which doesnt involve cash but it involves customer use of the product. Geographic: Pabst has about 3. 6% market share in the U. S and about 2. 5% market share in Portland. Amongst many brands Pabst Rainier beer is more successful in the northwest. Overall in the Unites States Pabst grew 25% more in 20 different states. Psychographic: Pabst which has history associated with its name is beer for older people. The beer is acquired more with taste and consumers who use to drink Pabst in the old days have started to drink it again making them bran-loyal. Behavioral: Pabst is also considered a blue-collared beer and is targeted towards blue-collared workers. Since Pabst is the oldest brand there is customer loyalty from the older baby boomers that drank it. Place (Distribution) Strategy: Now that Pabst is trying to increase its sales in the United States as well other countries it has created highly customized retailer specific programs. Pabst Blue Ribbon has also convinced a lot of important chain grocery stores to carry their product.. Product Strategy: Pabst lets its customer decide how they want their beer served. They havent done a package redesign in the last 10 years. The only change they have made in their product strategy is that they serve Pabst in bottles now. Pricing Strategy: Pabst was always known as the low cost beer. They keep their prices low by not spending money on advertisement; instead they let word of mouth do the job. Promotion Strategy: Pabst does very little promotions in order to cut cost and save money. Among the few promotions which they do have, they offer cash payments to rowdy bike messengers to drink their beer. Pabst is also trying to come out with new promotions in Portland because they see a substantial growth market there. Another way Pabst promotes is by giving away their beer free to those who use it as a advertising for their own retail shops. References http://www. usatoday. com/money/industries/food/2005-08-08-bud-tilt_x. htm http://www. hispanicbusiness. com/news/newsbyid. asp? id=12515 http://www. forbes. com/execpicks/prnewswire/feeds/prnewswire/2005/05/25/prnewswire200505250915. PR_NEWS_B_MWT_CG_CGW010. html http://www. anheuser-busch. com http://www. rocketink. com/Miller%20speech. pdf http://www. themorningsun.com/stories/041005/bus_beer. shtml http://www. duluthsuperior. com/mld/duluthsuperior/12213156. htm http://www. realbeer. com/news/articles/news-000738. php http://www. fordhamobserver.com/media/paper827/news/2005/11/10/Features/Weighing. In. On. eer. Games. Marketing. Strategies. And. Their. Effects-1051629. shtml? page=2 http://www. coors. com/2004_AnnRpt/uklager. asp http://www. adamsbevgroup. com/bd/2005/0510_bd/0510ber. asp http://www. molsoncoors. com/webcast/documents/Q1_2005_Webcast_Transcript. pdf http://sixmile. clemson. edu/pbr. htm http://www. fastcompany. com/fast50_04/winners/stewart. html.

Tax Compliance And Smes Economics Essay

Tax Compliance And Smes Economics Essay According to Marti (2010) tax compliance is a complex term to define. Simply put, tax compliance refers to fulfilling all tax obligations as specified by the law freely and completely. It has been found that regulatory burdens fall disproportionately on small and medium enterprises internationally (Pope Abdul-Jabbar, 2008). Their size and nature makes the issue of tax compliance one of particular importance especially since most SMEs have access to limited resources and inadequate expertise to comply with diverse and complicated regulation. He also believes that high compliance costs can result in tax avoidance, tax fraud, and inhibit investment by way of diminishing competitiveness of the country in terms of taxation attractiveness. Tax non-compliance may be in one of many forms; it could either be failure to submit a tax return within the stipulated period or non submission, understatement of income, overstatement of deductions, failure to pay assessed taxes by due date. (Kasipillai Abdul Jabbar, 2006) and in some cases non-compliance may mean an outright failure to pay levied taxes. Studies have shown that the problem of tax evasion is a widespread one (Kasipillai Abdul Jabbar, 2006). Furthermore, Fagbemi, Uadile Noah (2010) found that it is prevalent in developing countries and it hinders development thereby leading to economic stagnation and other socio-economic problems. Chipeta (2002) identified tax rates as one of the causes of tax evasion. He pointed out that a higher tax rate increases taxpayers burden and reduces their disposable income therefore, the probability of evading tax is higher. 2.5 Tax Policy and Level of Voluntary Compliance among SMEs Small taxpayers under the regular system of taxation are discriminated against, since the compliance requirements, cost of compliance and tax rate are the same for both small and large enterprises. Reducing the compliance costs and tax rate increases the small enterprises profit margin. It also increases the Governments tax revenue, since the simplified provisions for small and medium enterprises reduce the size of the informal economy and the number of non-complying registered taxpayers (Vasak, 2008). Furthermore, SMEs usually have to operate in an overbearing regulatory environment with the plethora of regulatory agencies, multiple taxes, cumbersome importation procedure and high port charges that constantly exert serious burden on their operations. An overly complex regulatory system and tax regime or one opaque in its administration and enforcement makes tax compliance unduly burdensome and often have a distortionary effect on the development of SMEs as they are tempted to morph into forms that offer a lower tax burden or no tax burden at all (Masato, 2009), and this results in a tax system that imposes high expenses on the society. A poorly executed tax system also leads to low efficiency, high collection charges, waste of time for taxpayers and the staff, and the low amounts of received taxes and the deviation of optimum allocation of resources (Farzbod, 2000). Existing empirical evidence clearly indicates that small and medium sized businesses are affected disproportionately by these costs: when scaled by sales or assets, the compliance costs of SMEs are higher than for large businesses www.ccsenet.org/ijbm International Journal of Business and Management Vol. 7, No. 12; June 2012 Published by Canadian Center of Science and Education 91 (Weichenrieder, 2007). 2.6 Tax Policy that will Encourage Voluntary Compliance by SMEs SMEs constitute untapped revenue potential and an uneven playing field in many countries (International Tax Dialogue, 2007) as such they need to be captured by the tax net. However, though legislations are necessary regulator for protection of the business environment and security of the economic agents, for establishment of the necessary social security regulations, they may also hamper compliance and the growth of business through additional expenditures and administrative obstacles. Thus Shahroodi, (2010) stated that for a tax system to be efficient, the tax policy needs to be designed such that the tax rates are appropriate and rational, the exemptions are lower in amount, the tax collection organization are more efficient, the tax burden of the indigent people should be lighter and the fight against corruption and tax evasion should be much more intense. Tax policies can be designed in such a way that they do not only directly affect SMEs but also indirectly push for voluntary compliance and their growth. Yaobin (2007), emphasized declared that special tax regimes for SMEs may be appropriate policy instruments for minimizing the cost of collection. Because awareness of the dangers of inadequate taxation of SMEs has grown because of the potential of uneven tax enforcement to cause distortions of competition, voluntary compliance by larger enterprises and by wage earners, (International Tax Dialogue, 2007), government intervention should help maintain balance while ensuring that countries exploit the social benefits from greater competition and entrepreneurship. Pro-business (and Pro-SME) Tax regimes and enforcement should be simple, consistent and predictable should to lower compliance and administrative costs, and hence reduce uncertainty faced by taxpayers as well as improve the levels of voluntary compliance (Kasipillai, 2005). 2.7 Theories of Tax Compliance Various opinions exist about the best ways to improve tax compliance. Given the chance, a lot of businesses will not pay taxes unless there is a motivation to do so. Some believe that the best way is to increase incentives (Feld Frey, 2007) others believe the best way is to increase penalties. Tax compliance theories can be broadly classified into two. They are; economics based theories and psychology based theories. 2.7.1 Economic Based Theories They are also known as deterrence theory and they place emphasis on incentives. The theory suggests that taxpayers are amoral utility maximizers- they are influenced by economic motives such as profit maximization and probability of detection. As such they analyze alternative compliance paths for instance whether or not to evade tax, the likelihood of being detected and the resulting repercussions and then select the alternative that maximises their expected after tax returns after adjusting for risk. This process is referred to as playing the audit lottery by Trivedi and Shehata (2005). Therefore according to the theory, in order to improve compliance, audits and penalties for non-compliance should be increased. 2.7.2 Psychology Theories Psychology theories on the other hand posit that taxpayers are influenced to comply with their tax obligations by psychological factors. They focus on the taxpayers morals and ethics. The theories suggest that a taxpayer may comply even when the probability of detection is low. As opposed to the economic theories that emphasize increased audits and penalties as solutions

Sterile versus non-sterile gloves

Sterile versus non-sterile gloves Sterile technique is generally used for laceration repair despite a lack of scientific evidence that this is necessary (Wilson, 2003). This study addresses whether there is a difference in the infection rate of lacerations randomised to receive repair using sterile versus nonsterile gloves. This will help to increase knowledge on the evidence of infection rates when nonsterile gloves are used. If it can be proven that the use of nonsterile gloves for laceration repair poses no risk, this could save time and have considerable financial savings. This may change clinical practise in the future. Research Question: Sterile versus non-sterile gloves: A safe alternative in the management of acute simple wounds in the pre-hospital environment? Sterile technique (including the use of sterile gloves) for acute simple wound or laceration management is traditional and the practise continues to be recommended (Wilson, 2003). However, there are few studies and little evidence to support this practise. Using clean nonsterile gloves rather than individually packaged sterile gloves for uncomplicated wound repair in the community may result in cost and time savings. Study objective: This proposal is for a prospective randomised controlled trial designed to determine whether there is a difference in the rate of infection, after suture repair of uncomplicated wounds and lacerations, using clean nonsterile gloves versus sterile gloves in a community setting. Justification: The research question separates this proposed study from in-hospital studies, and addresses the small data set available specific to community and pre-hospital environments (Perelman et al, 2004; Worral, 1987; Bodiwala George). Results will add to the body of evidence, broaden the knowledge base for the healthcare community and further the cause of science (Medical Research Council, 2010). This trial aims to provide quality data for publication, enabling informed re-use by others and thereby reducing the risk of data creation duplicity. Background: The Department of Health (DoH) (2005) paper Taking healthcare to the patient states that at least one million of the people taken to AE every year could be treated at the scene, in their homes or in the community. With the advent of the Emergency Care Practitioner (ECP) role, many simple wounds / lacerations are suitable for treatment and closure in the pre-hospital setting. During the year 2008 09, the National Health Service (NHS) reports that there were 663,475 Accident and Emergency attendances in England for lacerations, accounting for 8.5% of total attendances (NHS, 2010). Figures for the Ambulance service this trial will be run at show that over a six month period from April to September 2010, their ECPs attended 1555 calls for laceration / haemorrhage, 72.5% (n= 1127) of which were dealt with at the scene, negating a visit to an Accident and Emergency department. These wounds were cleansed, treated and closed where necessary using a variety of techniques from tissue adhesiv e to paper stitches or sutures. As sterile gloves are not available, the practitioner carrying out treatment of these wounds would have been using clean, non sterile gloves. This is in stark contrast to wound closure in the Accident and Emergency department where the use of sterile gloves is universal (NHS Clinical Knowledge Summaries, 2010). The question asked by this study is whether there is a difference in the rates of infection between wounds treated by practitioners wearing sterile versus non sterile gloves in the community. To answer this it is necessary to investigate what contributing factors to wound infection there are, how they are best managed and what, if any, difference gloves make to the control of infection. Pratt et al (2007) advise that best practice (in the absence of strong evidence) must be guided by expert opinion and national and international guidance; all of which should be integrated into local practice guidelines. In the case for use of sterile versus nonsterile gloves, there has been insufficient research to provide reliable evidence, therefore clinical tradition is followed and sterile gloves are the preferred choice. This dogmatic adherence to tradition is underlined by Flores (2008) who states Although ritualistic practice needs to be questioned, with the rising incidence of multi-resistant infections, it seems prudent to err on the side of caution when in doubt. Obviously then, it is important to remove the doubt by rigorous research into the area for concern, thereby adding quality data to the body of evidence and knowledge, and allowing this to steer best practise, however this is out of the scope of this study. Literature Review. A search of Cochrane Library gave 135 results, 1 of which directly answered the question (Perelman et al, 2004 see appendix one). A search of three other databases British Nursing Index (BNI), The U.S. National Library of Medicine premier life sciences database (PubMed) and Cumulative index to nursing and health literature Nursing allied health (CINAHL) revealed the same plus 2 others: Bodiwala George (1982) and Worral (1987) using the search term Infection OR Cross Infection OR Disease Transmission OR Infection Control AND Glove* OR Protective Device* OR Surgical Glove* OR Sterile Glove* OR Non Sterile Glove* AND Acute Traumatic Wound* OR Wound*.  LIMIT set to Human AND English. This shows there is little tangible research into the hypothesis suggested in this proposal. The prospective Randomized Control Trial (RCT) by Perelman et al (2004) in Canadian Emergency Departments compared sterile versus nonà ¢Ã¢â€š ¬Ã‚ sterile gloves (both latexà ¢Ã¢â€š ¬Ã‚ free) in sutured repair of lacerations. The study enrolled 816 patients (age à ¢Ã¢â‚¬ °Ã‚ ¥ 1) with blinding of patients and outcome assessors. Infection rates by 23 days were 4.3% in the nonà ¢Ã¢â€š ¬Ã‚ sterile group and 6% in the sterile group (no statistical difference), however credence was given to the possibility of skewing results due to the Hawthorne effect (Bowling, 2009) (As blinding the clinician in this type of study is impossible, it is possible that physicians using nonsterile gloves are simply more careful). This is the only RCT study of sterile versus nonsterile gloves. It is of high quality with a reasonable sample size, let down only by the non-standardised partially blind follow up. There are two older studies with significant limitations (comparing no gloves to sterile gloves) and questionable randomisation. Bodiwala George (1982) showed through their study of 408 patients that the difference in infection rates between gloved and ungloved suturing was not statistically significant. Worral (1987) found that infection rates were higher in the sterile gloved group, although the study group was small (n=50). Both these studies lend support to the idea that sterile gloves offer little in the way of reducing infection rates in the repair of simple lacerations, however suturing without any gloves is inappropriate and unsafe for practitioner and patient. Allan (2009) supports the findings of these earlier studies and concludes that present evidence indicates simple lacerations can be repaired with clean nonsterile gloves without an increased risk of infection. Acute traumatic wounds, in comparison to surgical incisions, are by their very nature already exposed to infective agents and the time delay between injury and treatment is longer (Forsch, 2008). Meticulous cleansing and where necessary, debridement is essential in reducing infection rates (Durham Hines, 2001). Moscati et al (1998) found that irrigation of acute traumatic wounds to remove grit, foreign bodies, dressing residue, excess exudates and other potential contaminants to be vitally important in preventing later complications of infection and tattooing. Generally it is agreed that wound cleansing by irrigation is preferable to swabbing or wiping (Dealey, 2005). Trott (2005) supports the old maxim The solution to pollution is dilution, stating that the most effective method for reducing bacterial load on wound surfaces and for removing debris and contaminants from within a laceration is through irrigation. This begs the question: if in the acute traumatic laceration a high bac terial load is already present, of what benefit are sterile gloves in their treatment and closure? Theoretical framework: This is a positivist paradigm (Parahoo, 2006), collecting scientific quantitative data. The research question is based on the empirical data from previous similar trials. It is acknowledged that empirical data is vulnerable to interpretation (Rubin Rubin, 2005) and this trial seeks to limit this by means of closed questions in the data gathering tool. The proposed study hypothesises that the use of clean nonsterile gloves when suturing acute simple lacerations in a community setting has little or no effect on post procedure wound infections. To refine the research question, guidance was taken from Lewith Little (2009) to ensure it is focused, is feasible and explicit. It is also a Statement of expectation relative to the variables investigated (Polit Beck, 2004). Research Methodology: This research will be a randomised controlled trial (RCT). This is chosen as there is a direct comparison between two variables; an RCT providing robust data. The RCT is the most appropriate method of study design, especially in the setting of wound repair, as suggestibility and patient expectations are potentially significant sources of bias (Jadad Cepeda, 2000). Although double blinding is impossible in this trial, the assessing clinician (data gatherer) will be blinded as to what gloves were used. However a weakness is acknowledged in that the patient may inform the assessing clinician and by so doing inject a risk of bias. To reduce the effect of other variables, ECP practise and equipment is standardised (Health Professions Council, 2010). All wound closure by the ECPs will comply with the most recent evidence based practise (NHS Clinical Knowledge Summaries, 2010). All cleaning materials, local anaesthetics and equipment are identical county wide, ensuring equality. Only mono-filament suture material will be used (no silks). Acknowledgement is given to the following variables over which this trial has no control: Individual client hygiene, poor compliance with wound care advice, further trauma to wound site post repair. The trial will be run over a six month period and utilise cluster randomisation by geographical area. For three months, sterile gloves will be used by ECPs in the west of the county whilst the east ECPs will use clean nonsterile gloves. At the three month point this will be reversed with west ECPs using clean nonsterile gloves and east ECPs using sterile gloves. Data will be collected by RW at the end of each week. Sampling: Randomised from the population area (east / west). Randomisation is automatic due to the nature of calls; assistance only being sought when needed by the public, therefore the study has no control over and cannot affect bias of patient, place, time etc. Only those calls attended by ECPs and deemed suitable for suture closure will be included. Limits: Inclusion: Patients over 18 years of age, who have sustained an acute, simple traumatic laceration which is less than six hours old requiring primary closure with simple, interrupted sutures. Exclusion: Patients with the following Very dirty / Tetanus prone wounds, immunocompromised, immunosuppressed, concomitant antibiotic use, deep wounds requiring layered suturing to eliminate dead space, puncture wounds, bite wounds (animal or human), any wound where there is suspicion of retained foreign body or damage to underlying structures, diabetes, wounds over 6 hours old. Data Collection: Data will be collected via post in the form of two clinician completed multi choice questionnaires at 3 days and at removal of sutures (ROS). The first interval gives a reasonable healing time for wound review and early identification of infection if present (patient safety). The second time interval was chosen as patients will need to re-present for this procedure and it gives reasonable opportunity for infection, dehiscence or other problems if present, to be apparent and acted upon as necessary. RW will be the dedicated researcher for collection of questionnaires, data analysis and telephone follow-up, (thus reducing response loss and attrition of data) at no cost to the trial. Patients will be supplied with 2 copies of the questionnaire as part of their discharge advice pack to facilitate continuity should they re-present at an earlier time for any reason, or at another facility. If the forms are not returned, telephone follow up will be done. As the patient should attend for wound review regardless of this research, completion of the questionnaire will cause minimal impact on clinician time, with little interference to departmental workloads. Questionnaires are designed to be simple and rapid to complete. All questionnaires will be supplied with a self-adhesive stamped self addressed envelope for ease of return. It is recognised that a limitation of this study is non return of questionnaires for whatever reason; this will be factored into the final statistical analysis. As it is impossible to blind the clinician as to whether the gloves are sterile or nonsterile in this trial, their input into it will be limited to indicating on the ECP form (See appendix 2) which group the patient fits into; A for sterile glove use, B for clean nonsterile. Randomisation and selection bias through allocation is avoided by the unpredictable nature of the emergency and unplanned workload covered by the clinicians (ECPs). This should help increase validity of findings (Bowling, 2009). As the division of the Ambulance service utilised for this trial is already divided into east and west areas, this will be used to control the intervention by allocation of sterile or nonsterile gloves. Initially, the west ECPs will use only sterile gloves for suturing wounds, with the east ECPs using clean nonsterile gloves. At the half way point in the trial, the researcher will reverse this. This allocation of gloves gives a reasonable control group from both sides of the county and acknowledges differences in individual ECP procedure, geography, demographics etc. Ethics: The four point biomedical ethics framework suggested by Beauchamp Childress (2001) has been considered in the design of this trial. This trial recognises autonomy for both patient and practitioner by seeking informed consent from participants. It promotes beneficence through its attempt to treat patients expeditiously, to high standards, without prejudice; and non-maleficence by reassuring participants that their data with be kept confidential. Justice is assured by equality of treatment for each participant. Ethical approval for the research will need to be sought from both the Ambulance service Clinical Review Group and University Ethics Committees prior to starting the research process. The researcher will be responsible for ensuring that the participants welfare is maintained. Consent will be sought by the attending ECP. Kimmel (2007) acknowledges that participants should come to no harm psychologically, physically or socially. By strict adherence to wound care guidelines (cleansing, dressing etc) in the acute assessment and treatment phase, and due regard for the patient during follow-up, this should be addressed. Consent: Prior to the study, education of ECPs through a micro-teach session (a 5 minute presentation) and poster campaign for those who cannot attend will be carried out. The ECPs will be asked if they will partake in the trial; there will be no expectation on them to do so and their inclusion will be purely voluntary. Informed consent will be sought from all patients although acknowledgement is given to the fact that the patient will be presenting in a post injury phase; they may be distressed, in pain and anxious. All patients participating in the trial will have a clear explanation given to them prior to discharge to ensure they fully understand their role and right to leave the trial at any point. Confidentiality: All data for publication, dissemination or public review will be purely statistical and numerical, having no personal details of the participants; there will be no breach of confidentiality. Participant safety: All prior research has concluded that there is statistically no difference in rate of infection when comparing glove use, adding support to the argument that there is little risk to the patient (Bodiwala, Worral, and Perelman). All gloves used will be latex free, reducing any risks of latex allergy / sensitivity to patient and clinician alike. All participants will have the opportunity to withdraw at any phase of the trial. Data Analysis and discussion: Data will be presented in a 22 contingency table (See appendix 4). As the research question is looking for a possible relationship between two variables, a bivariate statistical analysis will be used (See appendix 4). Specialist advice will be sought for the analysis of the statistical data. It is hoped that response rates will be very high as the respondent will be a medical professional (not the patient), the questionnaire is very short and straightforward, and is supplied with a self adhesive, stamped self addressed envelope. This scenario is similar to Perelamans experiment which achieved a 98% response. The patient, by the very nature of their injury, will need to attend for follow up / ROS. Calnan et al (2005) suggest a response rate of approximately 56% when reliant on the patient. Timeline: Year 2011 Initiate experiment 1st April Data collection Continuous and ongoing (RW) Complete fieldwork by 1st September Complete analysis by 1st October Give presentation on 8th October Complete final report by 1st November Conclusion: Sterile technique is generally used for laceration repair despite a lack of scientific evidence that this is necessary (Wilson, 2003). This study addresses whether there is a difference in the infection rate of lacerations randomised to receive repair using sterile versus nonsterile gloves. This will help to increase knowledge on the evidence of infection rates when nonsterile gloves are used. It is apparent that could it be proven that there is little evidence to support the continued use of sterile gloves; this could reflect a significant cost saving for the NHS (see appendix 5). This may change clinical practise in the future. References / Bibliography: Allan, M.G. (2009) Lacerations: Sterile Gloves Water? Tools for Practice. June 1, 2009. Beauchamp, T.L. Childress, J.F. ( 2001) Principles of Biomedical Ethics. New York: Oxford University Press. Bodiwala, G.G., George, T.K. (1982) Surgical Gloves During Wound Repair In The Accident And Emergency Department. The Lancet: July 10, 1982. pp 91-92. Bowling, A. (2009) Research Methods in Health (3rd ed), Maidenhead: Open University Press. Calnan, M., Wainwright, D., ONeill, C., Winterbottom, A. Watkins, A. (2005) Lay evaluation of health care: the case of upper limb pain. Health Expectations. 8(2):149-160. Dealey, C. (2005) The Care of Wounds (3rd ed). Oxford: Blackwell. Department of Health (2005) Taking Healthcare to the Patient: Transforming NHS Ambulance Services [online] Available at http://www.dh.gov.uk/en/Publicationsandstatistics/Publications/PublicationsPolicyAndGuidance/DH_4114269 Accessed 24/10/10. Durham C. Hines, S.E. (2001) Laceration assessment and management. Patient Care for the Nurse Practitioner. Jun; 4 (6): 17-20, 23. Flores, A. (2008) Sterile versus non-sterile glove use and aseptic technique. Nursing Standard. 23 (6) 35-39. Forsch,  R..  (2008). Essentials of Skin Laceration Repair.  American Family Physician.  78(8),  945-51.   Grava-Gubins, I., Scott, S. (2008) Effects of various methodologic strategies: survey response rates among Canadian physicians and physicians-in-training. Canadian Family Physician. Oct;54(10):1424-30. Hampton, S. (2003) Nurses inappropriate use of gloves in caring for patients. British Journal of Nursing 12(17):1024-7. Health Professions Council (2010) Standards of Proficiency. [Online] Available at http://www.hpc-uk.org/assets/documents/1000051CStandards_of_Proficiency_Paramedics.pdf Accessed 13/11/10 Jadad, A.R., Cepeda, M. (2000) Ten challenges at the intersection of clinical research, evidence-based medicine and pain relief. Annals of Emergency Medicine 2000;36:247-52. Kimmel A.J. (2007) Ethical Issues in Behavioural Research: Basic and applied Perspectives (2nd ed). Oxford: Blackwell. Lewith, G. Little, P. (2009) Randomised Controlled Trials in Saks, M. Allsop, J. (2009) Researching Health: Qualitative, Quanatitative and Mixed Methods. London: Sage. p 225. Medical Research Council (2010) Data Sharing Initiative: Aims. [Online] Available at www.mrc.ac.uk Accessed 09/11/10. Moscati, R.M., Reardon, R.F., Lerner, E.B., Mayrose, J. (1998) Wound irrigation with tap water. American Academy of Emergency Medicine. 1998; 5(11): 1076-80. National Health Service: Accident and Emergency Attendances in England (Experimental Statistics) 2008-09. Hospital Episode Statistics [online] Available at http://www.ic.nhs.uk/webfiles/publications/AandE/AandE0809/AE_Attendances_in_England%20_experimental_statistics_%202008_09_v2.pdf Accessed 24/10/10. National Health Service (2010) Clinical Knowledge Summaries: Lacerations Management. [Online] Available at http://www.cks.nhs.uk/lacerations/management Accessed 11/11/10. Parahoo, K. (2006) Nursing Research: Principles, Process and Issues. (2nd ed.) London: Palgrave-Macmillan. Perelman, V., Francis, G.J., Rutledge, T., Foote, J., Martino, F., Dranitsaris, G. (2004) Sterile versus Nonsterile Gloves for Repair of Uncomplicated Lacerations on the Emergency Department: A Randomized Controlled Trial. Annals of Emergency Medicine. 2004; 43(3): 362-370. Polit, D.F. Beck, C.T. (2004) Nursing research: Principles and methods. (7th ed.). Philadelphia: Lippincott, Williams Wilkins. Pratt, R.J., Pellowe, C.M., Wilson, J.A., Loveday, H.P., Harper, P.J., Jones, S.R.L.J., McDougall, C., Wilcox, M.H. (2007) epic2: National evidence-based guidelines for preventing healthcare-associated infections in NHS hospitals in England. Journal of Hospital Infections 65(Supplement): S1S64. Royal Mail [Online] available at http://www.royalmail.com Accessed 11/11/10. Rubin, H. Rubin, I. (2005) Qualitative Interviewing: The Art of Hearing Data (2nd ed.) London: Sage. Trott, A.T.(2005) Wounds and Lacerations: Emergency Care and Closure (3rd ed.) USA: Mosby. Wilson, J. (2003) Infection Control in Clinical Practice. (2nd edn.) London: Balliere-Tindall. Worral, G.J. (1987) Repairing Skin Lacerations: Does Sterile Technique Matter? Canadian Family Physician 1987; 33:1185-1187. Appendix 1 Relevant Paper Author, date and country Patient group Study type (level of evidence) Outcomes Key results Study Weaknesses Perelman et al 2004 Canada 816 patients over the age of 1yr old with simple lacerations prospective randomised controlled trial Infection post repair Infection rate for sterile vs non-sterile gloves was 6.1% and 4.4% respectively with no significant statistical difference partially blind follow up looking for signs of infection was not standardised Appendix 2 ECP information form Questionnaire 1 ECP No: Group A / B Incident No. Name: Age M / F Contact Tel. No: Site of laceration: Number and size of sutures: Appendix 3 Follow up Questionnaire Name: Age M / F Contact Tel. No: Is there any erythema extending à ¢Ã¢â‚¬ °Ã‚ ¥ 1cm from the wound? Y / N Is the wound hot to touch? Y / N Is the wound inflamed or swollen? Y / N Is there any purulent discharge? Y / N Does the patient report any increase in pain? Y / N If yes to any/all of above, is the patient systemically well? If no, refer immediately.

Essay --

CHAPTER ONE - ‘If you don’t like something, change it.’ As said by Maya Angelou, ‘If you don’t like something, change it. If you can’t change it, change your attitude.’ And it seemed like he would have to opt for the latter, because there was no chance he was going to get anywhere with the former. For James, change was almost a foreign concept, because everything was fine as it was. Or at least he thought it was. He couldn’t really be sure about anything in his world, because there was still so much he had to learn about it. He was young, just turned seventeen, and still finding his feet. There was no way he could ever lead an army for any cause. It would just be moronic. People who knew him called him a dreamer, and he agreed. He did like to exit reality sometimes, when it all got too much. It was his escape valve. He thought that everyone had to have at least one, but maybe they did not. He did not know. But that was his way of dealing with the world, and it worked for him, no matter what anyone else said. He knew that most did not take whatever he said seriously. It was only natural, he was young. But the fact that they called it a ‘democracy’ had always annoyed him. A democracy. From the Greek ÃŽ ´ÃŽ ·ÃŽ ¼ÃŽ ¿ÃŽ ºÃ ÃŽ ±Ãâ€žÃŽ ¯ÃŽ ±, which means ‘the rise of the people’. He did like to learn what others called things. Everything was always so fascinating because of the fact that he knew barely anything. He was not from Greece. His world was one where he stood at a disadvantage in more ways than one. He was ‘white’, as they called it, people called He had grown up in a secluded area, because his parents were heterosexual. He sometimes found it difficult to remember to always say that one of his ‘mothers’ was on a business trips or ill or so, be... ...rrect?† He had expected Elias to detonate in his face, but that was not so. All he got in response was a finger pointing towards Mother’s side of the house, and he walked over and up the stairs. He stopped before the ladder that would take him up into the attic. He had never climbed the ladder before. Elias had told him never to do it without his permission, and he had never dared to ask. He drew a deep breath in, and released it again. And he started to climb. The climb was longer than he thought it would. Perhaps it was because he was so afraid he would fall off. It was rather frivolous, as even if he were to fall, it would only be a drop of around four meters. He could take that. Pushing open the flap, he ascended into the attic. It was spacious, if a little damp. Had he not had a job to do, he might have spent a little time sitting there. It seemed awe-inspiring

Artificial Intelligence Programming Assignment :: Essays Papers

Artificial Intelligence Programming Assignment Problem Statements Eight-Queens Puzzle Is it possible to place eight Queens on a chessboard, so that none of the Queens occupy the same row, column, or diagonal? Binary Search Depth-First & Breadth-First Search Newton’s Method Take a number whose square root is to be calculated, any positive number. Take a guess at the number’s square root. Calculate the square root by improving on the current guess as indicated: Next guess = (number/ current guess + current guess)/ 2 Repeat this process until the difference between the next guess and the current is within the accepted level of accuracy. The better your guess, the fewer the number of iterations needed to get the square root. A good first guess is typically half the number whose square root is to be calculated. The process is ten repeated until the desired accuracy is achieved. Newton-Raphson Method Determine a root of the equation f(x) = x^3-x^2-9x+9 = 0 using the Newton-Raphson method if the initial guess is x1 = 1.5. Gauss-Siedel Method Solve the following set of linear simultaneous equations using the Gauss-Seidel method: 10x1 + 2x2 + 3x3 = 11 X1 + 5x2 + 2x3 = 20 3x1 + 2x2 + 6x3 = -12 Theoretical Solutions Eight-Queens Puzzle 1. Pick a position for the Queen 2. If legal, go to next row. 3. If illegal, pick the next position. 4. If no legal position is found, back up to one row. If legal positions are found for all eight rows, the problem is solved. Binary Search †¢ Search the current node value to see if it equals the search value. †¢ If the search value is smaller than the current value, make the current node the left child node. †¢ Make the current node the right child node. Depth-First & Breadth-First Search Depth-First Search: †¢ Searches as far down the left side of the binary tree. †¢ When it encounters, NULL, the search switches to the bottom-most right child and resumes. Breadth-First Search: †¢ Remove a node from the queue. This becomes the current node. †¢ Place all child nodes of the current node onto the queue. Newton’s Method †¢ Get a positive number whose square root is to be calculated from the user. †¢ Get the desired precision. †¢ While more numbers remain, calculate firs guess, x0. †¢ Repeat Xn = 0.5 * (X (n-1) + Number/ X (n-1)) Until abs (Xn - X (n – 1)) *= Desired precision Get a positive number whose square root is to be calculated from the user. Get the desired precision. End while Newton-Raphson Method 1. Set number of iterations num_iter to zero.