Multivitamin

In my house I have two types of multivitamins on hand. I have Marvel’s, The Amazing Spider-man complete multiple Vitamin and Mineral Supplement with DHA. I also have Equate Woman’s One Daily with calcium, Iron, and Zinc multivitamin and Mineral Supplement. My son, although an adult, prefers the taste of a chewable, which is why I have Spider-man vitamins on hand for a 20 year old. The benefit of taking either of these vitamins every day is that no matter what you eat each day, since a daily diet usually varies, your body is guaranteed to receive at least the minimum amount of essential vitamins and minerals a body needs to perform at its best. Almost every person has a day where they didn’t eat breakfast, or maybe they skipped lunch, the vitamin, helps to replace what they missed in getting from the nutrients given to a body through food. For instance, I do not drink a lot of milk. Therefore, unless I am eating a larger amount of other dairy products to compensate, I need a vitamin that contains calcium to support my bone growth, structure, and to prevent osteoporosis since I am in my 40’s. While not having enough vitamins and minerals in your body can cause many health related problems, over taking them can also cause health problems. They fact is that most vitamins and minerals are absorbed into the body, and eating a healthy diet with only one supplement can keep a person healthy and balanced. However, most people do not eat a healthy diet, therefore the supplements can help keep them on track. One must keep in mind as well though that some people over use supplements thinking they are increasing their health when the reality is they may be causing the very problems they are trying to prevent. The textbook relates to a study showing that too much pyridoxine caused people to lose the ability to walk (Chapter 8: The Vitamins, n.d.), whereas not enough was thought to cause anxiety and depression. The text also explains how sailors did not get scurvy when they took vitamin C. Too much vitamin C causes stomach ailments. Based on the guidelines, in my home, vitamins are needed. We do not eat a proper healthy diet that would contain all the correct amounts of vitamins and minerals our bodies need to support good health. Taking a vitamin everyday, which we do, makes me feel a little bit better about the state of our health and daily diet.

War Is No Solution to Any Problem

WAR IS NO SOLUTION TO ANY PROBLEM War is the barbaric activity which only concludes in the loss of life and property. The violence of war is life threatening which can never resolve any dispute. Both the parties practicing war ends in social and economic loss as it is said by john S. C Abbott that â€Å"War is the science of destruction† The one involved in war only end up in loss of lives socially and economically therefore the peaceful talks would be more beneficial to solve the disputes. Peaceful negotiation are safe to dissolve a conflict then to lead a war and end in cruelty as it is said by Chief Joseph that â€Å"Better to live in peace than to begin a war and lie dead† Therefore reconciliation is the appropriate way to resolve a burning issue. For example the war between US and Afghanistan was held for more than a decade but ends in social and economic loss of both the countries. Form this we can understand that war is no solution to any problem it only ends in loss of both the parties’ hence peaceful negotiation should be preferred. During the World War II America used nuclear weapons against Japan consequently thousands of people died in brutal death. Japan suffers loss of lives and America had economic loss of nuclear weapons. Thus both suffered in some other way and this act didn’t came to any solution. Indeed, it remained world history that war never resolves any problem in fact it breeds more economical and social problems. As it is said by Eleanor Roosevelt that â€Å"No one won the last war and no one will win the next† Thus reconciliation should be preferred to resolve a dispute instead of war which only ends in cruelty.

Job analysis 2 Essay Example | Topics and Well Written Essays - 2000 words

Job analysis 2 - Essay Example Safdar et al. (2010) conclude that individuals with higher levels of knowledge, skills and abilities (KSA) tend to be better job performers. They also suggest that jobs need to be analyzed for the nature of the job and the nature of the relationships that the job entails as well as the job outcomes. Heathfield (2011) defines job analysis as â€Å"the process used to collect information about the duties, responsibilities, necessary skills, outcomes, and work environment of a particular job† (para. 1). These are conducted in organizations as a strategic Human Resource Management practice with the aim of contributing to the efficiency of organizational performance (Cascio, 1998). Safdar et al. (2010) foresee that the increasing recognition of job analysis’ connection to H-R performance will make organizations conduct it more often in order to gain competitive advantage advantage (Anthony et al., 2002; Dessler, 2003). A job analysis was conducted on a lady director of a chi ldren’s centre. In this paper, she would be referred to as â€Å"jobholder†, being the subject of my job analysis. ... One day was a regular day on the job and the other day was observing her during a special event which is the parent orientation. She said I could ask her questions along the way. So the methods used in this job analysis are direct observation in the form of job shadowing, and interview. Job shadowing entailed my tailing her in the performance of her tasks for the day as she explained them to me. She assured me that I was free to interview her informally should any queries come up on my side. The job analysis that follows includes information gathered from both job analysis methods for the smooth flow of the analysis. Job Description The interview commenced with the jobholder describing her job. Such job description comprises the roles and responsibilities that the position entails. These are key determinants in estimating the experience, education, skill, etc. that the job requires. Heading a children’s centre entails a host of roles and responsibilities to keep it not only af loat but thriving at its optimal level. The jobholder is the managing director of a children’s centre and its sister preschool. Her job is being in charge of the day-to day operation of the centre which includes the over-all management of all areas from the availability of supplies, to scheduling of staff, to interviewing parents and to budget considerations, among many other responsibilities. She is there to ensure that the centre runs smoothly. She also works with a Board of Directors composed mostly of volunteer parents. They make final decisions on some financial issues. Aside from management concerns, she also does strategic planning with staff for brainstorming other decisions for the centre and the children. Although she does not have a teaching load, she is on

Recommendation and Implementation plan Essay Example | Topics and Well Written Essays - 500 words - 1

Recommendation and Implementation plan - Essay Example tablished by Market Research that the Customer buying is influenced by Quality of the Diamond, Retailers Goodwill in the market, knowledge and honesty of the Salesperson and recommendation of family and friends, in that order. Perception of Brands is curiously absent from the customer’s perspective and a strategy needs to be devised as a unique selling point (USP) of Canadian ArcticTM. Diamonds are expensive products and it is recommended that Market Segmentation is done for the US market where the company wishes to market it product. It has been observed that there are four kinds of potential buyers in the market viz., Baby Boomers (37-55 years/78 million), Generation X (25-36 years/45 million), Generation Y (18-24/71 million) Gifters, Self Gifters, and Retailers. Of these the Baby Boomers are wealthy and lovers of luxuries but demand value for money. As opposed to this the Gen X and Y spend less on luxuries but are impulsive spenders. The Gifters are casual buyers and the Retailers buy for mostly promoting their own private brands. Next emphasis should be placed on the areas where marketing efforts should be concentrated. It has been observed that maximum sales take place in California and New York with Texas a distant third. The number of outlets also follows the same pattern. It is therefore desirable to concentrate more on these areas as they will provide the maximum turnover. In these territories, particularly in the high exposure retail showrooms, the company should participate in Trade shows and offer retailer and salesperson promotion kits. They should also get celebrity sponsors to endorse the product for value effect. Similarly advertisements should be carried in glossy and glamour magazines which have high percentage of circulation among the wealthier population. Strategic Marketing Plans will not be of much use unless there is a solid implementation process in place. It is imperative that the amount of $ 300,000 is well spent. It has been seen

How Can Impoverished Countries with Weak Formal Legal Systems Deal Essay

How Can Impoverished Countries with Weak Formal Legal Systems Deal with a Past of Mass Human Rights Atrocities - Essay Example However, the prevailing economic, legal and political frameworks in these countries are major impediments to achievement of justice especially on human rights atrocities. This paper explores ways in which impoverished countries can deal with past injustices, with particular focus on human rights atrocities. In attempts to deal with the past human right atrocities, the impoverished countries have undertaken a rather unusual approach of forgiveness instead of punishing the perpetrators. Other countries forgive many of the alleged perpetrators and imposing punishment on few individuals considered most culpable of the atrocities. This form of addressing past injustices of human rights atrocities referred as â€Å"restorative justice† has become the most popular mechanism for the last four decades especially in developing countries. Several countries including Sierra Leone, South Africa, Rwanda, Ghana and Central African Republic in Africa have embarked and concluded restorative ju stice to address the past atrocities. Other notable countries in Africa include Nigeria, Morocco (Lyn and Kimberly 2004:2). Similarly restorative justice process has been undertaken in developed countries such as Northern Ireland. Establishment of truth and reconciliation commissions is the most commonly applied method of dealing with the past injustices in Africa. ... These include international humanitarian law, international tribunals, non governmental organizations and foreign military intervention to overthrow the regime responsible for mass killings (Benomar, 1993). According to Beckman and Butte(2008: p2), â€Å"international law comprises of principles and rules that are universally applied in dealing with the conduct of states and of international organizations in their relations with one another and with private individuals, global companies and minority groups.† The International Criminal Court a permanent international tribunal is one of the universal judicial organs established under the international law to arbitrate on the most serious crimes against humanity. These crimes include genocide, war crimes, crimes against humanity and aggression (Beckman and Butte, 2008: p3). Most impoverished countries are normally in transition to democratic governance and emerging from conflicts, which cause widespread violations of human rights . The International Criminal Court through many subsidiary global committees on human rights examines all these crimes and determines which falls within its jurisdiction. The perpetrators who bear the greatest responsibility for crimes against humanity are charged in the International Criminal Court (Gary, 2000). Currently, several prominent persons in several sub-Saharan Africa accused of crimes against humanity are facing charges in the international court. Some of the countries in which the international court is arbitrating include Sudan, where the current president is wanted for committing crimes against humanity in Darfur, the Democratic Republic of Congo and Kenya for the post election violence in 2008. In addition, individuals accused of committing transitional

LLB FAMILY LAW (Coursework) Essay Example | Topics and Well Written Essays - 2500 words

LLB FAMILY LAW (Coursework) - Essay Example In this case the property in question is the house, which though held in Paul’s name, Lauren has an interest in because of their shared history in it and the fact that she did make a contribution of some sort to Paul’s acquisition of it. A constructive trust is implied in law in both a domestic and a commercial context. In this instance it is in the domestic context. The main features of the constructive trust are that it relies upon three basic components, the first of which is common intention. There was indeed common intention in the coming together of Lauren and Paul in their living together. There has not been up to now not been any agreement among the two parties, Lauren and Paul either directly or in an implied manner, been an agreement that they would be sharing the house out for the purpose of benefiting from it separately. The common intention was that they live together in the house, even though its title was under Paul’s name, Lauren was able to play her part in the common interest by paying for the utility bills and assisting with household expenses and thus freed up Paul’s income for use in servicing the mortgage of the property or paying for its acquisition. By contributing towards the household expenses and the utility bills she therefore can claim to have made a material contribution towards Paul’s acquisition of the said property. She thus has rights under constructive trust, to the use of the property. The common intention is both implied and actual even in the absence of any written agreement. The absence of a written or structured agreement cannot therefore negate Lauren’s right to the use of the property in question and therefore she is entitled to stay there together with the children that resulted from and during their cohabitation.1 The fact that they have lived together for such a long time anchors the argument of common intentions to live together even though they are not married. The second c omponent of constructive trust is the detrimental reliance by the claimant. By detriment here is included the things that Lauren had to give up or make do without in order to ensure that Paul was able to acquire the property – the fact that she had to forego her job and chose to be a stay at home mother and take care of the children and also the fact that she gave up her State benefits to be used in the common household expenses and also the fact that she paid some of the utility bills. These are all factors to be considered in looking at the common intention constructive trust that protects the contribution that Lauren put into this enterprise. Lauren continued to live with Paul in the house even when the relationship became strained and even when she was treated to continued verbal abuse. She had every right to continue staying there and even now she has the right to stay there since the agreement that was in place that they would live together in the house is still in effe ct. And she has every right to go back there, together with her children, as long as she is assured that there will not be a return to the abusive and violent behaviour. Lauren, by virtue of her contribution to the acquisition of the property in question, would therefore suffer if the court or law determined that she was not entitled to its fair use and occupation. She should therefore have her constructive tr

American Cultural Mythologies Essay Example | Topics and Well Written Essays - 1000 words

American Cultural Mythologies - Essay Example For instance, Truth peruses the New Testament and the story of the birth of Jesus Christ through Virgin Mary as a strong proof of the capacity and superiority of women when compared to men. Though she did not claim this superiority in such exact words, her general point is that women were treated highly even in the scriptures, whereas their status in real society is much diminished. This essay will argue that what is common between the two speeches is their passionate tone, sincerity and compelling necessity; and while Douglass’ speech is marked by its detailed analysis and sobriety, Truth’s is full of wit, humor and insight. Douglass begins his speech by highlighting the virtues of the Founding Fathers and their thrust for independence from the British Crown. He notes that the idea of attempting to establish sovereignty by breaking away from the British command was indeed very brave and revolutionary. Having identified and praised what is meritorious about the short hi story of the American nation, Douglass then declares how these achievements are offset by a perennial negative feature of American society – namely black slavery. Douglass’ tone is one of deliberate and measured rationality and inquiry. He punctuates his speech with numerous historical references that justify his plea of equality for blacks. Truth’s originality lies in invoking a very well known Biblical event and interpreting it in a novel way. It accounts for its immediate appeal and affect on the audience – which comprised of both men and women. The following passage shows how Truth had adopted Christian Evangelical rhetorical style in her own delivery â€Å"Look at me! Look at my arm! I have ploughed and planted, and gathered into barns, and no man could head me! And ain't I a woman? I could work as much and eat as much as a man — when I could get it — and bear the lash as well! And ain't I a woman?  I have borne thirteen children, an d seen most all sold off to slavery, and when I cried out with my mother's grief, none but  Jesus  heard me! And ain't I a woman?† (Truth, 1851) The contexts in which the two speeches were made help evaluate their merits. Frederick Douglass delivered his speech a decade before the onset of the Civil War – a time when blacks did not even have the nominal status of freedom. An overwhelming majority of the community is slaves and led a harsh and laborious life. For this reason, Douglass declares, the Fourth of July is a day of celebration for ‘you’ (White Americans) and not ‘us’ (Black Americans). The condition of the black community in America has not seen any improvement in the eight decades of independence that has preceded the date of his speech. Douglass is quite right in feeling about his community this way. There is no reason for rejoicing for his community till they win civil rights on par with that of white Americans. Though Douglass was addressing a predominantly white audience, there were no major disruptions during the delivery of his speech. This is in part attributable to the rhetorical technique he employed. He first wins over the trust and confidence of his audience by talking about their merits and achievements. This way, the audience is accepting and attentive to what he is saying. Then he takes the oration to a different path, namely that of the plight of black Americans in relation to the freedoms enjoyed by white Americans: â€Å"

U.S. Airline Industry Regulation Essay Example | Topics and Well Written Essays - 500 words

U.S. Airline Industry Regulation - Essay Example Since the deregulation, the air transport carriers have decreased in number. A number of problems have plagued the industry and its workers. Whereas there are many favorable conditions that prevailed in the air line industry. The term airline deregulation has been in the news for decades. The airline deregulation was signed into law by President Jimmy Carter, he removed the power of the Civil Aeronautics Board to allocate routes and set fares. Before this law the fares were the same regardless of the airline flown. Due to the airline deregulation the airline fares have varied. But from a consumer’s point of view, the deregulation proved to be consumer friendly as fares are much less expensive than it were before. (Buckfelder) When talking about regulation, it has played a pervasive role. It subsidized increasing return and it had economy-wide positive spill over. Regulation provided an institutional structure that gave way to investment and uncertain technologies, which would otherwise exposed to inconsistencies and market breakdown. Regulation created high concentration industry, major trunk airlines with high market shares justifying high-fixed cost and new aircraft technologies. (Yosef, 2005, p No 133) Air travel has increased drastically and due to deregulation the airlines have improved their services, equipment and made it accessible to the general public. The rigid fares of the regulatory era have given way today’s competitive price market. It introduced competition in the industry and airline fares. It proved as a successful step for commercial airlines, the airlines could now set their own policies; determine the fares without any government intervention and expect high level of profits. Although the industry gained a lot from deregulation but few draw backs also flourished. The industry had unionized workforce that flourished on inefficiency and generous salaries, it proved to be a problem for a competitive

Compare and Contrast Essay Example for Free

Compare and Contrast Essay In the sixteenth century, a group of English protestant who practised a more strictly disciplined Christian lifestyle were named Puritans; they immigrated to Salem also called New England in the purpose to establish a society of their own after suffering from religious persecution in England. Arthur Millers play The Crucible and Celia Reess novel Witch Child are both similar as their story evolve around this same Puritan society of the seventeenth century in Salem, Massachusetts. The restrained and rigid Puritan lifestyle is explored in detail in both texts in which people were expected to work hard and repress their emotions and opinions. The Crucible relates very closely to Witch Child in its portrayal of a main theme within Puritanism: the witchcraft hysteria that marked the early History of America. The first similarity between Witch Child and Crucible is the portrayal of a strict Puritan religion. They were so strict that they accepted every word of the Bible as totally accurate and would not question its interpretation further, an example would be the famous Thou shalt not permit a sorceress to live (2. Moses 22, 17) upon which most of the European witch trials had already been conducted. People were repressed, as entertainment and pleasure were heinous sins in which cosmetics, games, theatres and dancing were all banned. As a result in The Crucible the witchcraft madness begins after Abigail and the girls have been caught dancing in the woods. The same scenario is echoed in Witch Child they practice not just in the forestDeborah and Hannah Vane, Sarah Garner and Elizabeth Denning and others unknown were found in a barn, dancing naked. We notice in both stories a parallel in which woods and forests are associated with witchcraft. This is demonstrated in Witch Child p121: The forest is also the realm of Satan and against him and his forces guns offer no protection This insinuates the wilderness is linked to the darkness thus forest was evil. Colourful clothing was also not allowed, this idea is repeated several times in Witch Child as people were all dressed in the dark sober clothes which mark them as Puritans This suggests puritans valued plainness in religious worship and had a lack of interest in material and artificial things as those were to distract men away from the right path. Another main concept of Puritanism is the theocracy in which their society is governed. The church represents the centre of the community and it is illustrated in both The Crucible and Witch Child. Non-attendance at church was a sin in which the person would be punished and excommunicated, losing all of his property and rights. In The Crucible, Proctor does not attend church as Reverend Hale note[s] that [he is] rarely in the church on Sabbath Day he also questions Proctors way of raising his children as only two are baptized?, and furthermore Proctor is found unable to quote the last commandment which Elizabeth reminds him that it is Adultery, John. All these statement are then held against him as incriminating evidence, whereby he is found suspicious in the Witch trial. Proctor is compared to Marys Grandmother in Witch child who always attended churcheven though she did not believe a word of what was saidshe went every Sundayshe never missed a service Unlike Proctor, Marys grandmother followed the Puritan lifestyle strictly with obedience even if it differed from her beliefs. It is ironic that Marys grandmother is said to be a witch in Witch Child but was still obedient to the puritan society, whereas Proctor is only seeking defence in Abigails false accusations but it is a whores vengeance, and you must see it!; yet both characters ended up accused and executed whether being innocent or not in the witch craft trial. Deep in the psyche of the inhabitants of Puritan society was a stigma surrounding the potential of women to become cohort of the Devil. Sexual prejudice linked witchcraft to females, and specific social circumstances made certain kinds of women particularly liable to witchcraft prosecution. Throughout Witch Child Mary is subjected to rumours in the community for her desire to wander in the forest this is apparent on p149 Such wandering could draw attention. If you were seen with him rumours are also added to her literacy skills and her knowledge on plants and their medicinal or heathen remedy uses. This was unusual to the community as puritans believed women were inferior, weak, and disregarded for their intellectual value mainly because female sexuality was associated with evil, stemming from the biblical depiction of Eve tempting Adam in the Garden of Eden. The sensual power of women was feared since they had the ability to corrupt upstanding Puritan men and leads them into paths of wickedness. Deborah Vane and Abigail William closely relate to each other being the main leaders of the Witchcraft insanity in both Witch Child and The Crucible books. Their motives for such spiteful behaviour were not justified although they had several advantages in being afflicted. The girls, who normally had a very low position in the social order, were able to act in a way that usually would have been unacceptable. Their strange and sometimes even disrespectful behaviour was blamed on the witches who were torturing them and forcing them to do so I danced for the Devil; I saw him, I wrote in his book; I go back to Jesus; I kiss His hand. I saw Sarah Good with the Devil! I saw Goody Osburn with the Devil! I saw Bridget Bishop with the Devil! Seeing Abigails success, the other girls follow suit and with this pattern of hysterical, self-serving accusations, the witch trials get underway as the girls were excused and even pitied. I personally believe it was a way to gain attention, just like Proctor claims in Act 2 p72 Ill tell you whats walking Salem vengeance is walking Salem. We are what we always were in Salem, but now the little crazy children are jangling the keys of the kingdom, and common vengeance writes the law! In fact this whole scenario makes the girls the most powerful persons in Salem at that time, whereas in their normal lives they would not be able to have any perspective of improving their social status in the future. Since the exhibition of their affliction represented the main evidence during the trials, they were able to decide who was going to be accused and whether these persons were going to be executed or not. Whenever a person doubted the veracity of their afflictions or tried to argue with them, they would fall into fits accusing him or her of also being a witch.

J.J Thomson Essay Example for Free

J.J Thomson Essay J also had a brother that was two years younger than him-self named, Frederick Vernon Thompson. He went to private schools in the beginning of his education career, where he showed a great interest and passion for science, and when was 14 years old when he was accepted in to Owens College. His mother and father originally wanted him to study to be an engineer and get an apprentice for a local locomotive manufacturer, but due to his father’s death in 1873 his plans changed. He moved away from Owens College, and into Trinity College in Cambridge, where he then obtained his BA in mathematics in 1880. He married one of his students, Rose Elizabeth Paget, and they had one son and one daughter. J. J Thompson died still working on the college campus on August 30th, 1940 from unspecified causes at the age of 83. He married one of his students, Rose Elizabeth Paget, and they had one son and one daughter. J. J Thomson was without a doubt religious. He was a devout Anglican Episcopalian who regularly attended services at the Angelican church, and also went to Sunday evening college chapel services. I believe, that the best statement that I found, about the religious practices of Mr. Thomson was from one of his students, Sir Owen Richardson who said He was sincerely religious, a churchman with a dislike for Anglo-Catholicism, a regular communicant, who every day knelt in private prayer, a habit known only to Lady Thomson until near the end of his life. Further research shows that J. J Thompson never missed a day of prayer(as quoted above) and that every day before going to sleep, he would read his bible. Some of J. J’s speeches, and addresses also show that he was a devout believer in God, show in what he stated in his inaugural presidential address into the British association, As we conquer peak after peak we see in front of us regions full of interest and beauty, but we do not see ur goal, we do not see the horizon; in the distance tower still higher peaks, which will yield to those who ascend them still wider prospects, and deepen the feeling, the truth of which is emphasized by every advance in science, that Great are the Works of the Lord. Here we clearly see, that he doesn’t take credit for his accomplishments, he gives the credit to the Lord.

Hialeah | City and Cultural Analysis

Hialeah | City and Cultural Analysis Hialeah also known as The City of Progress is a vivacious, varied and multiethnic community. In this city is common to see people walking in the sideways, people paying dominoes in the back yard, regular people parking in handicap parking space, and Cubans weighing their luggage in groceries store to go to Cuba. Spanish is required to survive and superhuman reflexes are necessary to drive. However, its inhabitants are well known for being warm, hardworking and tenacious people that have shaped the community in many aspects such as culturally, economically, and socially during the past years. Windshield Survey Physical environment Hialeah is a city located in the heart of Miami Dade County. It is the sixth largest municipality in Florida, serving over 224,000 residents living in approximately 20-square miles (Hialeah, 2017). According to Google maps Hialeah has a size area of 19.7mi ² and 0.5 mi ² of that area is on water (Google Maps, 2017). It is immediately surrounded by cities like Miami Lakes, Opa -Locka, Hialeah Gardens and Miami Springs among others. Find attached the Map of the City (Interesting facts about, 2013) A trip though Hialeah can expose the economic level differences that exists within the city. The west of Hialeah is a more residential like town and its houses are more modern than those in the east because they are newer. The houses are well structured and equipped with ultimate conditions. Many of the houses are bordering rivers and canals where the view can be astonishing, thus increasing the value of the houses. As you move around the west side of the city, different vegetation can be perceived with a variety of spacious landscaping and impeccable cleanliness. The main streets that divide the north from the south are 103rd and 68th which are saturated with a great variety of stores to include groceries, clothing, home improvement material, pharmacies and many others. The main streets are also the place to go when there is a big celebration as a result of a sports victory brought home by either the Miami Marlins, Heat or Dolphins. The Hialeah people would gather and make noises wi th pans, musical instruments and car honks. On the other hand, as one cruises around the east side of the city, a huge difference can be perceived. Houses are typically smaller because they are older, even though some have spacious patios, there is lack of landscaping maintenance and the streets can be noted less clean. In addition, the shopping centers contain all types of mechanical shops and junk yards which tend to give the impression of a deserted and neglected neighborhood. There isnt a great variety of store in this area and most of the time; residents prefer to drive to other locations within the city to buy their goods. Health and social services From a medical standpoint, Hialeah is a well-equipped and prepared city that counts with adequate health and social services to meet population needs. The city has shelters for the needy population, in addition to other services like resources for the homeless and clinics. It also offers treatment centers which provide alcohol and drug rehabilitation. For instance, The Salvation Army Hialeah Support is a facility in charge of providing disaster services, emergency financial assistance, transitional housing, and emergency shelter (Army, 2017). Hialeah also houses the Safe Heaven facility which is a youth emergency shelter. Animal shelters are also available for the care protection, medical and adoption services for pets or homeless animals. There are three main hospitals in the city: Palmetto General Hospital, Hialeah Hospital, and Palm Spring Hospital which recently transitioned to Larkin Community Hospital. These hospitals cover all emergency, non-emergency problems of the population as well as maternal needs, pediatrics, surgery, acute and non-acute hospitalization. There are also many urgent care and medical centers like CAC Florida Medical and Leon Medical. This last two put more attention in the care for the growing elderly population by managing their chronic diseases. One example is Diabetes Mellitus which places the children and elderly population at risk due to the increasing rate of obesity. More than 100 Home Health Agencies can be found throughout the city. These agencies hire Nurses, both RN and LPNs, HHA, Physical and Occupational therapists, Case Managers and Social Workers. Among the services provided by these agencies is Private Duty Nursing, Home Health Aide, Home health visits for wound care, insulin administration, rehabilitation and hospitalization prevention. Among the most important agencies we can find Paradise Home Health Care and AA health services As a major aspect of the medicinal services needs of the populace, Hialeah provides traditional healer services such as Santeros and Babalawos who typically prescribe natural and herbal remedies. Santeria gives devotees spiritual comfort as any other religion and furthermore provides spiritual healing that in the end brings is said to bring physical healing. Santeria is well known for utilizing ceremonies, figurines, elixirs, supplications and in some instances animal sacrifices to obtain in return what is needed and asked for. Other practices such as acupuncture, cupping and yoga can found though it is less common. Economy Hialeah is an important commercial center in Miami Dade. With a vast amount of striving businesses such as Target, Starbucks, Best Buy, Walmart, Home Depot and local business like Navarro, Sedanos and La Carreta, the city provides employment and the economy is maintained at a balanced flow. Many businesses have changed their strategies to attract the Latin community that inhabits Hialeah. For example, Publix came up with a Latin version and now offers a variety of Latin products, Spanish information and the beloved Cuban coffee also known as the black gold. Economically speaking, Hialeah has always remained stable even during the recent economic crisis. Although some businesses took some drastic measures during the crisis such as reducing personnel, the community managed to remain strong and steady. Even though the city was full of manufacturing factories, during the 1970s and 1980s most of them closed thus leaving many people without jobs and steady incomes. However, Hialeah has always been resilient and new electronics and technology businesses moved in and started to increase the local economy by creating hundreds of new employment opportunities. The current unemployment rate for Hialeah is 5.4% (Home Facts, 2017). Besides the constant creation of new jobs, there are also new construction plans in the city that continue to offer more jobs to the population thus helping the economy furthermore. Safety and transportation All Ways Lead to Hialeah is one of the citys first slogans. Being conveniently located in the heart of northwest Dade, the city has access to every major expressway (I-75, Palmetto Expressway, Florida Turnpike, US 27 (Okeechobee Road) (Hialeah, 2017a). Since it is surrounded by Opa-Locka and Miami, it has direct access to the Miami International Airport as well as the Opa-Locka Airport. The Miami Metrorail and Tri-Rail/Metrorail Transfer stations serve Hialeah to move around the city and even the state. The city also offers its own public transportation which helps improve traffic by making it less demanding for occupants to drive. Sidewalks and bike lines are also available for those who prefer a more healthy and opened air transportation. Despite its accommodations, 73.8% of the population prefers to use a car or a truck to drive to and from work. Only 5.2% of the population uses public transportation, 2.2 % walks, 1.2% uses other means like bicycle or motorcycle vehicles and 2.7% work at home (Foutz MPO, 2008). Driving in this city can be very challenging. According to Allstate, Hialeah is ranked as the fourth city with the worst drivers, for that reason, insurance policies tend to be much higher compared to adjacent cities. (Munzenrieder, 2016). Hialeah is a full-service city, including Police, Fire, Water Sewer, and Public Works. The City has a long history of providing these services (Hialeah, 2017b). The Hialeah Fire Department (HFD) had its beginnings when the City was founded in 1925. Is rated as a class 1 fire department and it serves a population of more than 250,000 people (Hialeah, 2017b). The fire department is comprised by professionals that provide services integration between fire protection, emergency medical services, water rescue, environment protection, hazardous materials response, fire and hazard risk reduction inspection and prevention services (Hialeah, 2017b). The Hialeah police department is the 75th largest law enforcement in Florida (Hialeah, 2017c). The crime rate in Hialeah for theft and property crime is 45 in a scale 1(low)-100 (Best places, n.d.). It is a very alarming concern but the community feels save as the police department provides a secure environment by acting immediately in case of incidences by protecting the life and property of the community (Hialeah, 2017c). The water and sewer department make sure that water in potable and safe for the community and make notifications if any contamination occurred. Politics and government The City of Hialeah is the fifth largest city in the State of Florida. There is no city manager but it has a Mayor-Council type Government (Hialeah, 2017d). The Mayor is the Chief Executive Officer and is responsible for the everyday functions of the city. All departments in the division report directly to the Mayor. He is responsible for presenting annual budgets to the City Council in order for them to be approved. The Mayor is not a voting member however, he has the power to veto which can be overridden only by 5 of the 7 members of the vote Council. The city of Hialeah was incorporated in the year 1925, which is when the process of elections came into place. It has grown from one voting poll to well over 500 voters in 1925, to 50 voting precincts to almost 97,000 voters in 2013. City elections are held every two years, unlike other cities since there are no more than 4 seats of the council are subject to election at any one time. Elections are normally held in November at odd number years. Last election was held in 2015. Mayor and council meetings are held every 2nd and 4th Tuesday of each month and are open to the public. These meetings take place at The City Hall. The Mayor also has an advisory board which consists of, Veterans affairs, Planning and Zoning, Cultural Affairs, and Historic, just to name a few. These councilmen and women meet regularly and help the Mayor with his day to day decision making. What makes these board members acquainted to council the Mayor is the fact that they reside within the community and are registered voters in Hialeah. They are elected every seven years and the group consists of seven individuals who are responsible for passing legislation, which in turn helps the Mayor run the city more efficiently and help to approve the budgets for city plans. Communication City of Hialeah has many recreational centers and parks where residents can gather together. There are a variety of amenities and activities that residents of every age group can benefit from. They provide adult programs such as Zumba and art classes. For instance, Goodlet Performing Arts Center has award-winning classes, programs and lessons in theater dance and music. Hialeah has four adult centers that provide free daily lunch and activities for seniors. Also, adults with developmental disabilities can participate in citys adult therapeutic recreational centers and daily program. The newspapers that are common in the city of Hialeah are New Times Romance and La Voz de la Calle. La Voz de la Calle provides news and information of interest to Hispanic community in Greater Miami, Florida area. It covers ethnic society and culture. The city has its own TV channel called Hialeah 77. It provides residents with informative and entertaining content so they can be connected to the city of Hialeah. Also, a variety of other channels are available through Comcast cable which include all local channels and Spanish channels like Univision and Telemundo. The most common programs they enjoy watching are Marlins baseball games, Caso Cerrado and Mexican soap operas. Formal communication in Hialeah includes Code Enforcement and Code of Ordinance. Education City of Hialeah has approximately 35 public schools and more than 10 private schools. In addition, the city has a Miami Dade College, Florida National University and Everest Institute. Hialeah schools are rated among the most equitable in the nation for poor students. (Miami Herald, 2016). City of Hialeah Education Academy is ranked 31st within Florida state and Hialeah Gardens has overall grade B in academics. High school graduation rates continue to climb across Florida, Miami-Dade and Hialeah. They beat state average with 78.1 percent graduation rate because more students are earning high school diplomas than ever before. (Miami Herald, 2016). There is a variety of after school programs available for students in the City of Hialeah. They include Sports and Dance studio centers, Goodlet Tennis center, Kidz City Learning Center, CB Learning Center and After-school Center among many others. Step Ahead Youth enrichment program offers free after-school activities for high school students with special needs. Extracurricular activities such as music arts and sports are also available. Hialeah which is included in the Miami-Dade County and has only about third onsite health aids, with every three schools sharing a nurse. The Childrens Trust, which helps fund the program, says it will replace the aides with full-time nurses next year at 145 schools. The other 200 schools in the county share 14 nurses provided by the health department (Sun Sentinel, 2016). The School Board of Miami-Dade County conducts much of its business through School Board Committees. Committee Meeting Announcements are posted 5 working days prior to the meeting. Each committee is shown with its constituent board members and deputy superintendents (DadeSchools.net). The Department of Education and Community Services of the City of Hialeah promotes lifelong learning, an informed citizenry, literacy, an enhanced quality of life and broadened horizons for all residents of Hialeah through libraries, adult centers, after-school programs, summer and holiday camps, and special Population Center for adults with disabilities. Residents have access to library systems which is composed of one Main library and five branches. Hialeah Public Libraries serve the 225,000 residents of Hialeah, a diverse and vibrant city and the second largest in Miami-Dade County. Hialeah Libraries has a strong community focus, a variety of innovative programming, a broad array of relevant materials in multiple formats and networked computers that provide internet access in all six branch facilities (City of Hialeah, 2017). The major education issues community is facing are the budget, new standards and testing, expanding school choices and school safety. Resources The City of Hialeah has 23 beautiful parks with hundreds of acres of green space and recreational facilities. Among the diverse places to go, the most popular include Amelia Earhart Park and the Hialeah Race Track Park and Casino. Residents can use a variety of amenities designed for every age group and activity. The city maintains seven water parks, one aquatic center, and seven community pools. For younger the generation a variety of programs are provided which include baseball, basketball, cheerleading, flag football, soccer, tennis, and volleyball. The city offers a wide range of free cultural activities, programs and events that appeal to the different backgrounds for its residents. Community: Strengths and Weakness Strengths: Hialeah is a full-service city, including Police, Fire, Water Sewer, and Public Works. It is a community with recreational and educational programs available for residents at a low cost or free. For example: residents have access to the library systems, after- school and camp programs. The city is a multicultural place giving its residents the opportunity to be part of various Cultural activities and learn about different backgrounds, beliefs and costumes to better understand and accept one another. Hialeah is and will always be known as The City of Progress because of its resilient and constantly evolving economy that allows for various employment opportunities. One of the city most important and nationally well-known historic places is the Hialeah Race Track Park and Casino, built in 1925 which has always been vital because it creates a variety of job positions. Hialeah is a family-centered community that houses many different cultural and heritage traditions that can be witnessed among the different nationalities that co-exist. Allows residents to feel secure to walk around the neighborhoods. Great ethnicity diversity. Apartments and Houses are more affordable compared to other areas of Miami. Stability of house ownership is high and properties are passed down to the next generations. Responsiveness of Local Officers is fast and accurate most of the times. Neighbors have intricate relationships and tend to help each others. Weaknesses: Hialeah traffic can be a major problem and challenge for residents and visitors. Children obesitys incidence continues to increase. Unkempt properties mainly on the east side Rental properties: Inadequate screening and Lack of Maintenance Plan: Addressing Community Weaknesses For many chronic conditions, ethnic or racial factors function as risk markers rather than risk factors. Risk markers as we know are factors that help to identify persons who may have an elevated risk of developing a specific condition but that do not themselves contribute to its development (Clark, 2008). According to the division of adult and community Health, for many chronic diseases, race and ethnicity are probably markers for differences in health behaviors, access to health care, and other factors that contribute to the development of disease (Clark, 2008). The Hispanic population leaving in Hialeah Florida is a great example of this fact. Those living in this population are at greater risk of developing diabetes mellitus and hypertension among other chronic diseases not because they are Hispanics but because of a combination of factors that is common to all or most of them (i.e. culture, type of food consumed, social economic status, access to health etc.) that puts the popul ation as whole at a greater risk for developing those diseases. However, this report will focus on the impact of diabetes mellitus on this population by considering the different components that community nurses must consider when caring for this population. Diabetes mellitus is a chronic illness that requires a lifetime of special self-management behaviors. It presents its own challenges for the community health nurses to manage. Based on assessment data, major nursing diagnoses in this community may include the following: Knowledge deficit related to disease process as evidenced by patient not using medical consumption therapy as prescribed (MNT). Risk for fluid volume deficit related to polyuria and dehydration. Fluid and electrolyte imbalance related to fluid loss or shifts. Deficient knowledge about diabetes self-care skills or information. Anxiety related to loss of control, fear of inability to manage diabetes, misinformation related to diabetes, fear of diabetes complication. (Smeltzer, Bare, Hinkle Cheever, 2010) The major goals for these patients may include: Maintenance of fluid and electrolyte balance, Optimal control of blood glucose levels, Ability to perform diabetes survival skills and self-care activities, and Absence of complications. Nursing interventions may include: Maintaining fluid and electrolyte balance by controlling intake and output, administering IV fluids as prescribed, encouraging oral fluid intake when permitted. Increase knowledge about diabetes management first by assessing the patients understanding and adherence to the diabetes management plan and teach as needed. Monitoring and managing potential complications such as fluid overload due to administration of large volume of fluid at a rapid rate. Teaching patient self-care. The patient is taught survival skills, including treatment modalities such as diet, insulin administration, monitoring of blood glucose, and for for type I diabetes, monitoring of urine ketones. Follow up education is arranged with a home care nurse and dietitian or an outpatient diabetes education center. The importance of self-monitoring and of monitoring and follow-up primary health care providers is reinforced by the nurse, and the patient is reminded about the importance of keeping follow-up appointments. (Smeltzer, Bare, Hinkle Cheever, 2010). Nursing Evaluation Expected outcomes may include the following: Patient achieves fluid and electrolyte balance by demonstrating intake and output balance, exhibits electrolyte values within normal limits, and exhibits vital signs that remain stable with resolution of orthostatic hypotension and tachycardia. Patient demonstrates knowledge about diabetes management by identifying factors leading to hypoglycemia or hyperglycemia and by identifying factors to prevent the development of these complications. Patient exhibit normal cardiac rate and rhythm and normal breath sounds; patient exhibits no jugular vein distention, exhibits blood glucose and urine ketone levels within target range. (Smeltzer, Bare, Hinkle Cheever, 2010) Conclusion Hialeah The City of Progress owes its name to its residents that never cease to seek improvement of their quality of life. From small businesses to big corporations, the city allows for its residents to have jobs and continue to grow within the community. Being able to speak Spanish can be a great asset if planning to live in Hialeah, however residents have adapted to have the younger bilingual generation to make all translations for them. Driving around the city can be somewhat challenging but it can also be due to the fact that it is overpopulated and that most people are employed and need to get to and from work at around the same time. Despite its weaknesses and sometimes unkempt appearance, Hialeah is a city with a great potential and has a community full of hope and goals. A community of Hispanic immigrants that have gone through the roughest of times by leaving their native countries, separating from immediate family and having to build a life from scratch at 40 years of age. Their heritage and cultural backgrounds have been embedded in the Hialeah we now see and the result is astonishing because they have managed to create a little piece of their country within the US. Attachments: City of Hialieah map (Interesting facts about, 2013) References Army, T. S. (2017). The salvation army about the salvation army. Retrieved January 21, 2017, from http://www.salvationarmyusa.org/usn/about Best places. Hialeah, Florida crime. Retrieved January 22, 2017, from http://www.bestplaces.net/crime/city/florida/hialeah Clark, M. (2008). Community health nursing. (fifth ed.). Prentice Hall. DOI:  www.prenhall.com/clark Foutz, L., MPO. (2008). Hialeah transit system express bus route and enhanced service Hialeah transit system. Retrieved from http://miamidadempo.org/library/studies/hialeah-transit-system-express-bus-route-enhanced-service-final-draft-2008-03.pdf Government and Politics History retrieved from: http://www.hialeahfl.gov/ http://www.hialeahfl.gov/index.php?lang=en www.hialeahfl.gov/index.php?option=com_contentview=articleid Google Maps. (2017). Hialeah size area. Retrieved January 22, 2017, from https://www.google.com/search?q=hialeah+size+areaoq=hiaaqs=chrome.0.69i59l3j69i57j69i60l2.1726j0j7sourceid=chromeie=UTF-8 Hialeah, C. (2017a). City of Hialeah, Florida Transportation. Retrieved January 21, 2017, from http://www.hialeahfl.gov/index.php?option=com_contentview=articleid=6Itemid=385lang=en Hialeah, C. (2017b). City of Hialeah, Florida Fire. Retrieved January 22, 2017, from http://www.hialeahfl.gov/index.php?option=com_contentview=articleid=57Itemid=274lang=en Hialeah, C. (2017c). City of Hialeah, Florida Police department. Retrieved January 22, 2017, from http://www.hialeahfl.gov/index.php?option=com_contentview=articleid=119Itemid=387lang=en Hialeah, C. (2017d). City of Hialeah, Florida your government. Retrieved January 29, 2017, from http://www.hialeahfl.gov/index.php?option=com_contentview=articleid=14Itemid=386lang=en Home Facts. (2017). Hialeah, FL unemployment. Retrieved January 22, 2017, from http://www.homefacts.com/unemployment/Florida/Miami-Dade-County/Hialeah.html Interesting facts about Hialeah, Florida. (2013). Retrieved from http://www.bestplaces.net/city/florida/hialeah Munzenrieder, K. (2016, May 24). Allstate claims Hialeah has Americas 4th worst drivers, Miami 8th. Retrieved January 22, 2017, from News, http://www.miaminewtimes.com/news/allstate-claims-hialeah-has-americas-4th-worst-drivers-miami-8th-6549947 Smeltzer, S., Bare, B., Hinkle, J., Cheever, K. (2010).Medical-surgical nursing. (twelfth ed.).  New York: The Point. Strengths Weaknesses Opportunities Threats Community History. Retrieved from www.fergursoncity.com/DocumentView.a Veiga, C. (2016, March 31). Hialeah, Miami Schools Rated Among Most Equitable in the Nation for Poor Students. Miami Herald. Welcome to Miami-Dade County Public Schools. (2016, December7). Retrieved January 29, 2017, from http://dadeschools.net/ YI, K. (2016, May 1). Schools Lack Nurses to Meet Growing Need. Sun Sentinel.

The Black Arts Movement Essay examples -- African Americans History Es

The Black Arts Movement The Black Arts movement refers to a period of â€Å"furious flowering† of African American creativity beginning in the mid-1960’s and continuing through much of the 1970’s (Perceptions of Black). Linked both chronologically and ideologically with the Black Power Movement, The BAM recognized the idea of two cultural Americas: one black and one white. The BAM pressed for the creation of a distinctive Black Aesthetic in which black artists created for black audiences. The movement saw artistic production as the key to revising Black American’s perceptions of themselves, thus the Black Aesthetic was believed to be an integral component of the economic, political, and cultural empowerment of the Black community. The concepts of Black Power, Nationalism, Community, and Performance all influenced the formation of this national movement, and it proliferated through community institutions, theatrical performance, literature, and music. The symbolic birth of the Black Arts Movement is generally dated to 1965 and coincides with a major transformation in the life of its most prominent leader, Amiri Baraka, formally LeRoi Jones. Early in his career LeRoi Jones won notoriety and critical acclaim for his plays, specifically the Dutchmen, while living in Greenwich Village at the heart of the Beat Scene. However, beginning in 1964 he underwent a personal transformation which resulted in his distancing himself from white culture. LeRoi Jones divorced his white wife, moved to Harlem, changed his name, and adopted a Black Nationalist View. Shortly after Malcolm X’s assassination in February of 1965, Amiri Baraka joined forces with Charles and William Patterson, Askia Toure, Clarence Moure, an... ...) – Part 1.† The Black Collegian Online. 28 Nov 2004. http://www.black-collegian.com/african/bam1_200shtml Kalamu ya Salaam. â€Å"Historical Background of the Black Arts Movement (BAM)– Part2† The Black Collegian Online. 28 Nov. 2004. http://www.black-collegian.com/African/bam2_200shtml Modern American Poetry. Ed. Cary Nelson. 29. Nov. 2004. http://www.english.uiuc.edu/maps/index.html Neal, Larry. â€Å"The Black Arts Movement.† The Black Aesthetic. Ed. Addison Gayle, Jr.New York: Doubleday &Company, Inc., 1971. 272 - 290. Perception of Black: African American Visual Art and the Black Arts Movement. University of Virginia. 28 Nov. 2004. http://xroads.virginia.edu/~UG01/hughes/blackart/html Smith, David Lionel. â€Å"The Black Arts Movement and Its Critics.† American Literary History. 3.1 (Spring 1991): 94-109.

The Raven and The Haunted Palace by Edgar Allan Poe Essay -- poem, symb

â€Å"Once upon a midnight dreary, while I pondered, weak and weary,† (â€Å"The Raven† 1). â€Å"The Raven† arguably one of the most famous poems by Edgar Allan Poe, is a narrative about a depressed man longing for his lost love. Confronted by a talking raven, the man slowly loses his sanity. â€Å"The Haunted Palace† a ballad by Poe is a brilliant and skillfully crafted metaphor that compares a palace to a human skull and mind. A palace of opulence slowly turns into a dilapidated ruin. This deterioration is symbolic of insanity and death. In true Poe style, both â€Å"The Raven† and â€Å"The Haunted Palace† are of the gothic/dark romanticism genre. These poems highlight sadness, death, and loss. As to be expected, an analysis of the poems reveals differences and parallels. An example of this is Poe’s use of poetic devices within each poem. Although different in structure, setting, and symbolism these two poems show strikin g similarities in tone and theme. The structure and setting of these poems is quite different. â€Å"The Raven† is a narrative poem consisting of 18 stanzas. Each stanza consists of six lines. Conversely, â€Å"The Haunted Palace† is a ballad consisting of only 6 stanzas and a total of 48 lines. The setting of â€Å"The Raven† takes place in a chamber. We are not sure what type of room the chamber is; only that it is dark as the fire is dying and throwing shadows on the floor (â€Å"The Raven† 1-8). The setting of â€Å"The Haunted Palace† takes place in a palace in a valley. At first, the palace is beautiful and peaceful, but it turns to a dark sad ruin. Recall the palace is a metaphor (allegory) for the mind, so the setting also includes the healthy mind growing insane (Meyer, p. 893). While the structure and setting are dissimilar, the same... ...s, and demons. Upon a deeper inspection, I feel the two poems are reflective of Poe himself. Poe was a troubled soul that dealt with these themes during the course of his life. This could be an indication as to why the dark themes is so prevalent in these poems. Regardless of the reason for the similarities, much like the darkness that surrounded Poe’s life, the connected correlations of these poems will persist evermore. Works Cited Meyer, M. (2013). Bedford introduction to literature: Reading, thinking, writing. Boston: Bedford Bks St Martin’s. Poe, E. A. â€Å"The Haunted Palace.† Bedford introduction to literature: Reading, thinking, writing. 10th ed. Boston: Bedford Bks St Martin’s. 2013. 891-893. Print. Poe, E. A. â€Å"The Raven.† Bedford introduction to literature: Reading, thinking, writing. 10th ed. Boston: Bedford Bks St Martin’s. 2013. 789-791. Print.

Needs of Ifrs Education in India

Needs of IFRS Education in India Prepared By Dr. Atul Bansal, Principal ,M. Com. , LL. B. , PM&IR, M. B. A (Fin. ), Ph. D. , MIAA, MICA C. Z. Patel College of Business and Management (S. P. University ), Vallabh Vidya Nagar – 388120. Distt. Anand ( GUJARAT) Mobile : 09377023808 Fax : 02692-236700 e. mail : dr. [email  protected] com Introduction â€Å"In the age of globalization India insulates itself from development taking place worldwide and it is imperative for us to make a formal strategy for convergence with IFRS to harmonize with accounting standards accepted worldwide. The global trend towards IFRS represents a significant change and opportunity for many investors, companies and capital market. IFRS a global set of accounting standards may provide benefits such as greater transparency and comparability of financial information across countries. As companies compete globally, the movement towards IFRS is rapidly becoming one of the most important issues for companies to address today. Starting April 1, 2011, India has made it mandatory for every listed company to adopt International Financial Reporting Standards or IFRS.One year is a very short time when it comes to a major overhaul of the accounting process. Currently, India has an extremely limited pool of resources that have any form of training or experience in IFRS. To broaden the pool of trained resources, it is important to incorporate IFRS training in colleges, universities, and the professional accounting syllabus of the ICAI. Initiative by individual institutions to come up with the task of providing training and expertise in IFRS will also go a long way as it’s a big task and ICAI alone will not be able to bridge the gap.This paper throw lights on importance and need of IFRS education in India, the extent to which IFRS are recognized around the world and explore the possibilities of implementing IFRS in the Indian Keywords: IFRS, Accounting, Research, Purpose, Applicability, E ducation, IASB, ASB, Consideration, Convergence, Access, Design, Implementation International Financial Reporting Standards (IFRS) is a set of accounting standards, developed by the International Accounting Standards Board (IASB) that is becoming the global standard for the preparation of public company financial statements.The IASB is an independent accounting standards body, based in London. Importance of IFRS While converting to IFRS is a complex process, these standards have important and positive implications for organizations and individuals that adopt them. For companies: Reduced cost of capital and the ease of using one consistent reporting standard from subsidiaries in many different countries. For investors: Better information for decision making, leading to broader investment opportunities. For national regulatory bodies: Better information for market participants in a disclosure- based system. The Purpose of IFRSToday businesses are crossing their national boundaries, pr omoting the synchronization of accounting standards across the globe. The objective behind the IFRS is to create a common platform for better understanding of accounting, internationally. By adopting IFRS, a business can present its financial statements on the same basis as its foreign competitors, making comparisons Wider Applicability Furthermore, most jurisdictions that report under IFRS, including the EU, mandate the use of IFRS only for the listed companies. However, in INDIA, IFRS would apply to a wider group of entities than their international counterparts.This is primarily because of a large number of private enterprises getting covered under the size criteria, based on their turnover and/or their borrowing. Companies also may need to convert to IFRS if they are a subsidiary of a foreign company that must use IFRS, or if they have a foreign investor that must use IFRS. It’s Time to Learn IFRS ICAI has announced convergence to IFRS by 2011 which is not far away, since firms would need to start preparing themselves right now to adopt this change. It is time to prepare for the change, which will bring substantial and significant business transfiguration.European Union 2005, Brazil 2010, Canada 2011, India 2011, Russia Undecided, Australia 2005, Israel 2005, New Zealand 2005 Conversion to International Financial Reporting Standards (IFRS) The adoption of IFRS compliant accounting standards in India will, among other things, allow Indian companies greater access to international capital markets. However, IFRS adoption is not without its challenges. For instance, companies that have already adopted IFRS have had to enhance their systems and processes to generate the requisite amount of information that is necessary for IFRS reporting.In addition, education and training are important for the company’s finance as well as general management staff. But perhaps the biggest challenge today is that of educating finance professionals so that they can reconstruct the global economy while adding value to their organizations. Need of IFRS Education ICAI, CII, C. Z. P. C. B. M and many private bodies are conducting IFRS awareness program through Seminars and Presentations and it is making the companies aware of the compulsion to prepare for the inevitable and how it is going to help.We believe that IFRS expertise demand could be fulfilled only through dedicated IFRS trainings and diplomas that equip finance professionals/ students with all necessary skill set required. â€Å"An IFRS Degree and Diploma holds great significance in a professional’s resume today. IFRS transition is a good opportunity for finance professionals in India as it holds a big business opportunity in the country and abroad. And as the norm is going to become a mandatory feature for Finance companies to adhere from 2011, the importance of professionals with an IFRS diploma will increase manifold.It will certainly act as a great tool to select the best pr ofessionals from the world of finance, thereby giving a major boost to the industry as a whole†. Many Indian companies have still not started investing time and efforts on the implementation of this transition process considering the overall lack of clarity on several key aspects. However, as this clarity emerges and the deadline draws closer, consultants expect to see a lot more companies working on implementing the changes and increasing their internal readiness through technical up gradation, process and technological changes which in urn should translate into a greater demand for IFRS expertise. â€Å"IFRS transition in Europe, Canada, South America and Asian countries including India is creating huge requirements of people having good understanding of IFRS. A person with IFRS expertise will prove to be a valuable resource having an excellent job opportunity†, opined Abhishek Asthana, Chartered Accountant and member of ICAI. Adoption of IFRS by a number of listed co mpanies by 2011 would result in a significant demand for IFRS resources. Substantially, all of these resources would need to be generated internally by training existing staff.So, Finance professionals and students should definitely gear up and focus on getting their hands on IFRS expertise to widen opportunities and strengthen their resume. Consistent, comparable and understandable financial information is the lifeblood of commerce and investing. Presently, there are many sets of reporting standards applicable in different parts of the world. In search of a new financial order: one global standard for financial reporting makes sense. 50% of Indian accounting standards are similar to IFRS, but does that mean that fifty percent of our problem is solved?Answer is definitely a No. A big difference between Indian GAAP and IFRS is that accounting in India is not only governed by accounting standards but also by various legislations and governing bodies like Income Tax Act, Companies Act, SEBI, etc. In case of divergence between accounting standards and these legislations, accountants usually prefer a way which is most beneficial to them, says Abhishek Asthana, an IFRS expert, Chartered Accountant and member of ICAI. However, IFRS is not less than a law. All key areas and financial results may vary considerably on transition to IFRS.The key differences between Indian GAAP and IFRS: Firstly, under IFRS, a company would be able to recognize revenue with reference to stage of completion, if and only if, the agreement transfers control to the buyer, as well as the significant risks and rewards of the ownership of the work. But the guidance note and accounting standards issued under Indian GAAP considers it appropriate to recognize revenues once there is a legally enforceable agreement for sale and other conditions for recognition of revenue are met.Secondly, under IFRS, if certain non-employee obligations are settled through ESOP, IFRS will require fair value accounting for such options and cost differential between grant price and fair value will have to be recognized. Moreover, subsidiaries will need to account for the ESOP costs for options granted to its employees by the parent company. This is likely to have a major impact in the case of multinational subsidiaries operating in India, since many of their senior executives are given stock options in the parent company listed in the US/global markets, and where such accounting was not required under Indian GAAP so far.Thirdly, IFRS entails discounting of future receivables and payables to their current values using expected interest rates. The application of time value of money concept will have impact on the amounts recorded for long-term security deposits, payables falling due after one year and revenues earned in advance for long-term contracts/ arrangements. Fourthly, Companies will also have to comply with IAS 39 on financial instruments, particularly with regard to accounting for derivativ es. Under IFRS, hedge accounting is permitted for such transactions provided certain conditions are met.Fifthly, IFRS requires use of fair value. Whereas Indian GAAP follows historical cost convention except for fixed assets-which could be revalued. For tax purposes, the potential problem with fair value accounting is that it gives rise to the recognition of unrealized profits and losses. The question is whether these profits should form the starting point to calculate taxable profits where no specific tax rule currently exists to the contrary. Sixthly, Entities in India prepare their financial statements in Indian rupees while under IFRS reporting is required under functional currency, i. e. he currency of the primary economic environment in which the entity operates, which may be different from the local currency. For an Indian entity it is possible that a significant portion of revenues may be derived in foreign currencies, pricing is determined by global factors, assets are rout inely acquired from outside India and borrowings may be in foreign currencies. All these factors need to be considered to determine whether the Indian rupee or foreign currency is indeed the functional currency. Convergence to IFRS is not a mere accounting exercise but will have significant business implications.Hence, companies would augur well to start preparing early and not wait for the last moment to rush to. Suggestions for Improvement Adoption of IFRS by a number of listed companies by 2011 would result in a significant demand for IFRS resources. Substantially, all of these resources would need to be generated internally by training existing staff. So, Finance professionals and students should definitely gear up and focus on getting their hands on IFRS expertise to widen opportunities and strengthen their resume. Central and state government should adopt IFRS Education system.Improvement programs i. e. symposium, seminar is helpful for IFRS system. Graduate level accounting s yllabus should be modified as per Latest Aspects of accounting including IFRS. University Grants Commission [UGC] and All India Council for Technical Education [AICTE] adding IFRS Accounting System in the Universities and Institution course curriculum. Looking at the present scenario of the world economy and the position of India convergence with IFRS can be strongly recommended. But at the same time it can also be said that this transition to IFRS will not be a swift and painless process.Implementing IFRS would rather require change in formats of accounts, change in different accounting policies and more extensive disclosure requirements. Therefore all parties concerned with financial reporting also need to share the responsibility of international harmonization and convergence. Keeping in mind the fact that IFRS is more a principle based approach with limited implementation and application guidance and moves away from prescribing specific accounting treatment all accountants wheth er practicing or non-practicing have to participate and contribute effectively to the convergence process.There is an urgent need to address these challenges and work towards full adoption of IFRS in India. The most significant need is to build adequate IFRS skills through IFRS Education and an expansive knowledge base amongst Indian accounting professionals to manage the conversion projects for Indian entities. This can be done by leveraging the knowledge and experience gained from IFRS conversion in other countries and incorporating IFRS into the curriculum for professional accounting courses.References 1. Lantto, Anna-Maija and Sahlstrom, Petri (2009). Impact of International Financial Reporting Standard adoption on key financial ratios. Accounting and Finance, 49, 341–361. a 2. Armstrong, Chris S. , Barth, Mary E. , Jagolinzer, Alan D. and Riedl, Edward J. (2009). Market Reaction to the Adoption of IFRS in Europe. Accounting Review Forthcoming. 3. Daske, Holger, Hail, Luz i, Leuz, Christian and Verdi, Rodrigo S. (2008). Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences. ECGI – Finance Working Paper No. 198/2008; Chicago GSB Research Paper No. 12. 4. Callao, Susana, Ferrer, Cristina, Jarne, Jose I. and Lainez, Jose A. (2009). The impact of IFRS on the European Union: Is it related to the accounting tradition of the countries?. Journal of Applied Accounting Research, 10(1), 33 – 55. 5. Ramanna, Karthik and Sletten, Ewa (2009). Why do Countries Adopt International Financial Reporting Standards?. Harvard Business School Accounting & Management Unit Working Paper No. 09-102. 6. Barry J. Epstein and Eva K Jemarkowicz ‘IFRS’ John Wiley & Sons, Ltd IASB Due Process Handbook of International Accounting Standards Committee Foundation . 7. Ralph Tiffin’ â€Å"The Complete Guide to IFRS including interpretation†, Thorogood Publication, London. 8. http://www. researchandmarkets. com/rep orts 9. Web: www. iasb. org

The Riz-Carlton Applicaiton Summary

1999 Application Summary THE RITZ-CARLTON ® HOTEL COMPANY, L. L. C. Copyright  © 2000 by THE RITZ-CARLTON ® HOTEL COMPANY, L. L. C. – All Rights Reserved THE RITZ-CARLTON ® HOTEL COMPANY, L. L. C. at a Glance Products and Services: The Ritz-Carlton Hotel Company, L. L. C. develops and operates luxury hotels for others. The hotels are designed and identified to appeal to and suit the requirements of its principal customers who consist of: (1) Meeting Event Planners and (2) Independent Business and Leisure Travelers. President & COO: Horst Schulze Headquarters: 3414 Peachtree Road, N. E. Suite 300 Atlanta, Georgia 30326Operations: One Central Reservations Office Seven International Sales Offices (ISO’s) 24 Hotels and Resorts in North America Two Hotels in Europe Eight Hotels and Resorts in Asia Two Hotels in Australia 30 Hotels under Development Customer Base: Over 800,000 Customers World-wide 1999 Revenue: $1. 5 Billion. A 40% increase over the previous five year s. Employees: 17,000 World-wide, known as The Ladies and Gentlemen of The Ritz-Carlton History: Established in 1983, the former owner, W. B. Johnson Properties, acquired the exclusive North American rights to the Ritz-Carlton trademark, the foremost ame in luxury hotels. This status was largely due to the legendary Caesar Ritz who developed and operated two of the world’s best hotels in Paris and London. The hotels achieved such fame in the marketplace that they attained what is often referred to as â€Å"The Ritz Mystique†. In 1995, The Ritz-Carlton was jointly acquired by Marriott International Inc. to achieve their strategy of entering the luxury hotel segment of the industry; the takeover/merger occurred in 1997. Copyright  © 2000 by THE RITZ-CARLTON ® HOTEL COMPANY, L. L. C. – All Rights Reserved The Ritz-Carlton Hotel Company, L. L. C. 999 Application Summary Overview A History of Managing for Performance Excellence in the Hotel Industry Most hotels re mained profitable despite these quality deficiencies because competitors had similar problems. Previously, in tiny hotels and inns, the innkeeper directed activities in the organization personally, including â€Å"managing for quality†. As hotels grew in size, the volume of activity outgrew the capacity of the innkeeper to manage by personal direction – it became necessary to delegate. Ritz-Carlton Returns to the Fundamentals: Upper Management Participation Then came 1983 and Horst Schulze. More Summary of Devil at My HeelsThe pace quickened with a lengthy procession of new Ritz-Carlton Hotels under development. Faced with this challenge, Horst Schulze and his team decided to personally take charge of managing for quality because they realized managing for quality could not be delegated! Apprentices were trained in the craft and qualified by examination to become craftsmen. The innkeeper – the master – then delegated much of the managing for quality to the craftsmen, subject to inspection and audit by the master. Many of our standards go back 100 years to this era of Caesar Ritz and the legendary Chef August Escoffier.The upper management participation of Horst Schulze and his team ranged across a broad spectrum, but most significant activities consisted of: As we entered the 20th century, the size of a hotel and its organization sharply increased. The resulting large hotels required functional departments. The innkeeper – now a general manager â₠¬â€œ delegated to each functional department head the responsibility for quality, for performing the function correctly. †¢ Defining the traits of all company products which are set out in The Credo. For a full explanation of The Credo, see Figure 1 on page 2. With the emergence and growth of technology, hotel roducts and processes became increasingly complex. To deal with these new complexities the hotel industry adopted the principle of separating planning from doing. Planning of the various departments was delegated to division and department heads (e. g. Food & Beverage managers, Rooms Executives, Purchasing Directors, etc. ). This left the job of executing the plans to the first-line supervisors and the workforce. The separation of planning from execution had four major consequences. †¢ Translating The Credo into basic standards to clarify the quality responsibilities for our Ladies and Gentlemen; the ost important of which include: (1) anticipating the wishes and nee ds of the guests (2) resolving their problems and (3) genuinely caring conduct towards guests and each other. 1. A factory concept emerged in which people were assigned one task rather than a single craftsman performing the entire sequence of tasks. In this factory approach, if task #11 was causing a problem for task #24, it wasn’t identified until it reached the customer, and even then the problem likely continued. 2. A dramatic rise in productivity. 3. The segregation of divisions and departments. 4. A further distancing of upper managers from the job of anaging for quality. †¢ Aggressively instilling a passion for excellence. †¢ Personally training the Ladies and Gentlemen of a new Ritz-Carlton on The Credo and Basic Standards, commonly referred to as The Gold Standards, which are shown on page 2 as Figure 1. Another Major Change, A Comprehensive Structure By 1989 Horst Schulze realized that a more comprehensive structure was necessary for the Ritz-Carlton to opt imize its performance. He selected the Malcolm Baldrige National Quality Award Criteria. Through the use of this assessment tool and the resulting feedback reports,The Ritz-Carlton developed a â€Å"Roadmap† to business excellence (see pages 3-4) which has attained significantly higher performance levels. A major ingredient of this approach was involving people in the planning of the work that affects them. The progressive removal of upper management from managing for quality produced negative effects on quality. Typically, performance either fell short of customer need or the cost to meet the need became excessive. In addition, the hotels accumulated huge chronic costs as a result of poor quality. 1 THREE STEPS OF SERVICE 1 A warm and sincere greeting. Use the guest name, if nd when possible. 2 Anticipation and compliance with guest needs. â€Å"We Are At The Ritz-Carlton, our Ladies and Gentlemen are the most important resource in our service commitment to our guests. Ladi es and By applying the principles of trust, honesty, respect, integrity and commitment, we nurture and maximize talent to the benefit of each individual and the company. Gentlemen Serving Ladies and The Ritz-Carlton fosters a work environment where diversity is valued, quality of life is enhanced, individual aspirations are fulfilled, and The Ritz-Carlton mystique is strengthened. Gentlemen† THE RITZ-CARLTON ® CREDOThe Ritz-Carlton Hotel is a place where the genuine care and comfort of our guests is our highest mission. We pledge to provide the finest personal service and facilities for our guests who will always enjoy a warm, relaxed yet refined ambience. The Ritz-Carlton experience enlivens the senses, instills well-being, and fulfills even the unexpressed wishes and needs of our guests.  © 2000, The Ritz-Carlton Hotel Company, L. L. C. All Rights Reserved 2 The Ritz-Carlton ® Basics 1. The Credo is the principal belief of our Company. It must be known, owned and energ ized by all. 2. Our Motto is: â€Å"We are Ladies andGentlemen serving Ladies and Gentlemen. † As service professionals, we treat our guests and each other with respect and dignity. 3. The Three Steps of Service are the foundation of Ritz-Carlton hospitality. These steps must be used in every interaction to ensure satisfaction, retention and loyalty. 4. The Employee Promise is the basis for our Ritz-Carlton work environment. It will be honored by all employees. 5. All employees will successfully complete annual training certification for their position. 6. Company Objectives are communicated to all employees. It is everyone’s responsibility to support them. 7.To create pride and joy in the workplace, all employees have the right to be involved in the planning of the work that affects them. 8. Each employee will continuously identify defects (M. R. B. I. V. ) throughout the Hotel. 9. It is the responsibility of each employee to create a work environment of teamwork and lateral service so that the needs of our guests and each other are met. 10. Each employee is empowered. For example, when a guest has a problem or needs something special, you should break away from your regular duties to address and resolve the issue. 11. Uncompromising levels of cleanliness are the responsibility of every employee. 2. To provide the finest personal service for our guests, each employee is responsible for identifying and recording individual guest preferences. 13. Never lose a guest. Instant guest pacif ication is the responsibility of each employee. Whoever receives a complaint will own it, resolve it to the guest’s satisfaction and record it. 14. â€Å"Smile – We are on stage. † Always maintain positive eye contact. Use the proper vocabulary with our guests and each other. (Use words like – â€Å"Good Morning,† â€Å"Certainly,† â€Å"I’ll be happy to† and â€Å"My pleasure. †) 15. Be an ambassador of your Hotel in a n d o u t s i d e o f t h e wo r k p l a c e .Always speak positively. Communicate any concerns to the appropriate person. 16. Escort guests rather than pointing out directions to another area of the Hotel. 17. Use Ritz-Carlton telephone etiquette. Answer within three rings with a â€Å"smile. † Use the guest’s name when possible. When necessary, ask the caller â€Å"May I place you on hold? † Do not screen calls. Eliminate call transfers whenever possible. Adhere to voice mail standards. 18. Take pride in and care of your pers o n a l a p p e a r a n c e . E v e r yo n e i s responsible for conveying a professional image by adhering to RitzCarlton clothing and grooming standards. 19.Think safety first. Each employee is responsible for creating a safe, secure and accident free environment for all guests and each other. Be aware of all fire and safety emergency procedures and report any security risks immediately. 20. P r o t e c t i n g t h e a s s e t s o f a R i t z Carlton hotel is the responsibility of every employee. Conserve energy, properly maintain our Hotels and protect the environment.  © 2000, The Ritz-Carlton Hotel Company, L. L. C. All Rights Reserved Figure 1 The Ritz-Carlton Hotel Company, L. L. C. 1999 Application Summary 3 Fond farewell. Give them a warm good-bye and use their names, if and when possible.THE EMPLOYEE PROMISE The Ritz-Carlton Hotel Company, L. L. C. 1999 Application Summary The Ritz-Carlton Chronology of Performance Excellence Genesis 1890’s Caesar Ritz defines Standards for a Luxury Hotel Apprentice Programs, Inspection/Audit by the Master 1900 General Manager Concept Delegation of Quality to Functional Managers Managers Plan / Workers Do 1980 1983 Extensive Participation of Horst Schulze in the Management of Quality †¢ The Credo †¢ Basic Standards for The Ladies and Gentlemen †¢ A Passion for Excellence 1988 1989 MBNQA Audits and Feedback Business Excellence Roadma p (Figure 3) Involving People in the Planning f the Work that Affects Them 1999 100% Employee Pride & Joy Zero Customer Difficulties 100% Customer Loyalty Figure 2 2003 3 The Ritz-Carlton Business Excellence Roadmap Deployment â€Å"Do† Results â€Å"Check† Improvement â€Å"Act† A Passion for Excellence Senior Leaders â€Å"Start-Up† new hotels Performance Evaluations Development / Training Plans Distribution of â€Å"The Pyramid† Leadership Center Daily Reinforcement of The Gold Standards 1. Leadership Approach â€Å"Plan† The Seven Pyramid Decisions MBNQA Developmental Job Assignments Basic Empowerment Process Divide/Subdivide Objectives Select Process Owners Actual versus Planned performance comparedQuarterly by Upper Managers at the corporate and hotel level Act on the Differences Evaluate / Improve Planning Process Develop Processes Provide Necessary Resources Daily Operations review by the workforce 4 3. Customer and Market Focus Mark et Research that concentrates on the quality of the hotel facility and operations 6P’s Concept Operation of the â€Å"CLASS† Database Daily Hotel Measurement †¢ SQI †¢ RevPAR by Market Segment Evaluate / Improve Annually Standard Performance Measurement Monthly Measurement †¢ Advance Bookings †¢ Customer Satisfaction †¢ RevPAR †¢ P&L 4. Information and Analysis Selecting Performance Measurements for: Upper Managers †¢ Daily Operations Individual Process Owners select Performance Measurements for: †¢ Upper Managers †¢ Daily Operations Comparative Benchmarking Share/Replicate Best Practice Performance, On-Going Figure 3 Statistically Trained Employees, Consulting Specialists Continuous Improvement The Ritz-Carlton Hotel Company, L. L. C. 1999 Application Summary Fact-based Strategic Objectives Fact-based Key Process Identification 2. Strategic Planning The Ritz-Carlton Business Excellence Roadmap MBNQA 5. Human Resources Devel opment and Management Approach â€Å"Plan† Results â€Å"Check† Improvement â€Å"Act† Employee Education, Training andDevelopment Q. S. P. Site Visits by Senior H. R. Leaders Day 21/365 Training Certification Review Performance Appraisal Evaluations Analysis of Employee Surveys Analysis of Employee Surveys 6. Process Management Manage Key Production and Support Processes Incorporate changing Customer requirements P. Q. I. 5 S. Q. I. Major changes that require project management The GreenBook Process Audits Incremental Day-to-Day Improvements Actual versus Planned Performance compared quarterly by Senior Leaders at the corporate and hotel level Continuously and Forever Improve Process Owners Modify Processes for each new hotel 7. BusinessResults Strategic Objectives define long-term targets Lead People Manage Processes Tactical Processes set annual targets Standard Performance Measures Daily Operations Review by the workforce Figure 3 (continued) The Ritz-Carlto n Hotel Company, L. L. C. 1999 Application Summary Jobs are designed so our people: †¢ Know what to do †¢ Know how well they are doing †¢ Can regulate the process or their own personal conduct Deployment â€Å"Do† The Ritz-Carlton Hotel Company, L. L. C. 1999 Application Summary Leadership as The Gold Standards, Figure 1, page 2. These standards consist of: (1) The Credo (2) The Basics (3) Three Steps ofService (4) Motto and most recently, (5) The Employee Promise. These standards have had a long life with only The Basics changing with business conditions. Our Senior Leaders continue the strong excellencedriven leadership that began in 1983 and resulted in us becoming a recipient of the 1992 Malcolm Baldrige National Quality Award. In the years following the award they actually increased their involvement in both the improvement and operation of our structured approach to business excellence. A summary of this business excellence roadmap is shown in Figure 3, p age 4. Collectively, these standards have an incredible empowering effect on TheRitz-Carlton Ladies and Gentlemen to think and act independently with innovation for both the benefit of the customer and our organization. Approach â€Å"Plan† Since The Credo stresses â€Å"providing the f inest and anticipating the unfulf illed wishes of our guests,† The Ritz-Carlton Ladies and Gentlemen continually learn and innovate. The Three Steps of Service, combined with our basic empowerment process shown below in Figure 1. 2 promotes innovative, quick personal service. Our Senior Leaders have a passion for excellence, largely because of: (1) the performance expectations of Horst Schulze (2) our Gold Standards and (3) the Pride and Joy of chieving excellence. The seven specific decisions made by our Senior Leaders, collectively, to set direction for business excellence are shown below: 1. 2. 3. 4. 5. 6. 7. Deployment â€Å"DO† The specific actions taken by our Senior Leader s to deploy our leadership approach consist of three major processes: 10 Year Vision 5 Year Mission 3 Year Objectives 1 Year Tactics Strategy Methods Foundation 1. Since 1984, all members of Senior Leadership have personally ensured that each new hotel’s goods and services are characteristic of The Ritz-Carlton on opening day. Since six to seven hotels open each year, our leaders pend at least six to seven weeks working with our Ladies and Gentlemen (using a combination of hands-on behavior modeling and reinforcement) during the seven day countdown to opening. This includes the President and COO who personally demonstrates the guest/employee interface image and facilitates the first vision statement The process for providing our Senior Leaders with the necessary data and analysis to make these key decisions is explained fully in the Strategic Planning section. It is worth mentioning that our Senior Leaders personally established our foundation, which is now referred toThe Bas ic Empowerment Process Three Steps of Service 1 Warm Welcome 2 Anticipation and Compliance with Guest Needs Employee Senses Guest Wish or Need Employee Breaks Away from Routine Duties Employee Applies Immediate Positive Action Determine Guest Reaction If Satisfied If Dissatisfied 3 Fond Farewell Document the Incident Employee Returns to Routine Duties Figure 1. 2 6 Guest Memory System Escalate the Complaint The Ritz-Carlton Hotel Company, L. L. C. 1999 Application Summary Results â€Å"Check† session for each newly formed department. During these formative sessions which all employees must attend, thePresident and COO personally interacts with every new employee both individually and in a group setting. His in-depth knowledge of hotel operations and enthusiasm for The Gold Standards are an inspiration for all concerned. Leadership effectiveness is evaluated (1) On key questions of our semi-annual employee satisfaction results (these questions reveal if the respective leader h as gained the full support of the Ladies and Gentlemen regarding our Gold Standards). (2) Through audits on public responsibility (i. e. Life Safety Systems, Security Systems, Food Preparation and Alcoholic Beverage Service, Environmental Stewardship). . The results of the seven specific decisions from the annual strategic planning process are arranged in a â€Å"Pyramid Concept† and distributed throughout the organization. The 2000 Pyramid is shown in Figure 1. 3. Improvement â€Å"Act† Gaps in leadership effectiveness are ad3. The Gold Standards are reinforced daily dressed with development/training plans. For in a variety of forums which include: (1) widespread deficiencies, the corporate human lectures at new employee orientation (2) resource function develops/improves courses, developmental training (3) daily line-up processes or facilities.As a result, we have 10 YEAR VISION meeting (4) administration of both posdeveloped a leadership center at Corporate To be Th e itive and negative reinforcement (5) Headquarters. In addition, we make exPremier Worldwide mission statements displayed (6) distensive use of developmental job assignProvider of Luxury tribution of Credo Cards (7) The ments. Credo as first topic of internal Travel and Hospitality Prodmeetings and (8) peer pressure. ucts and Services 5 YEAR MISSION Product and Profit Dominance OBJECTIVES T h e V i t a l – Fe w O b j e c t i v e s TACTICS Key Production and Business ProcessesSTRATEGY C u s t o m e r a n d M a r k e t Fo c u s S t r a t e g y w i t h Action Plans METHOD TQM – Application of Quality Sciences  · M a l c o l m B a l d r i g e N a t i o n a l Q u a l i t y Aw a r d C r i t e r i a  · T h e G r e e n B o o k – 2 nd E d i t i o n FOUNDATION Va l u e s a n d P h i l o s o p h y – T h e G o l d S t a n d a r d s Credo  · Motto Three Steps of Service  · Basics  · Employee Promise Copyright  © 2000 by THE RITZ-CARLTON HOTEL COMPANY, L. L. C. – All Rights Reserved Figure 1. 3 7 The Ritz-Carlton Hotel Company, L. L. C. 1999 Application Summary Strategic Planning Planning ProcessAt The Ritz-Carlton, Strategic Development is the process that enables Senior Leaders to make specific decisions that set direction for Business Excellence. 1 Macro Environment Analysis Confirm/Modify Vision, Mission, Strategy, Methods, Foundation Approach â€Å"Plan† A description of the three major components of our planning process, including the pre-work known as the Macro Environment Analysis, is show in Figure 2. 1. Macro-Environment Analysis This extensive analysis is done to understand the current state (and expected future state) of the Macro Environment in which we operate our company.The key result of the analysis is a projection of the future state of The Ritz-Carlton relative to competitors and the expectations of hotel owners in primary performance areas. Subsequently, gaps are identified. 2 Select RITZ-CARLTON Str ategic Mandates 3 Develop RITZ-CARLTON â€Å"VitalFew† Objectives and Targets March—June Figure 2. 1 Step 1 March – June Using the Macro Environment Analysis, Senior Leaders confirm the 10 Year Vision, 5 Year Mission, Strategy, Methods and Foundation or make changes. Step 2 March – June Deployment Process 5 1 Reinforce Pyramid Concept/ Plans/Budget Develop Production Processes 6Using the Macro Environment Analysis, strategic mandates are identified along with gaps in performance. Step 3 March – June The strategic mandates and the gaps identified in the Macro Environment Analysis are used to create the Vital-Few Objectives for the next three years. The Objectives are designed to address the projected gaps identified in the Macro Environment Analysis and to maintain or enlarge The Ritz-Carlton advantage over competitors where these advantages exist. VitalFew Objectives are separated into multiple categories for two purposes: (1) respond to the Strate gic Mandates and (2) represent all who are ffected by The Ritz-Carlton. The output of this step becomes our Pyramid (Figure 1. 3, page 7). Communicate Pyramid Concept to the Ladies and Gentlemen 2 Deploy Support Processes 7 Execute Plans 8 3 Develop Preliminary Plans / Budgets for L. L. C. and Hotels Daily Line-Up Reinforcement on-going throughout the year 9 Evaluate/Improve Planning Process 4 Finalize RITZ-CARLTON Pyramid Plan, Budgets for L. L. C. and Hotels Conduct Monthly Reviews of Plan at all levels. Collect information for the next cycle. October—February July—September Figure 2. 2 8 The Ritz-Carlton Hotel Company, L. L. C. 999 Application Summary Deployment â€Å"DO† Activities that have been agreed upon are then tied into our financial planning and budget process. The specific actions by Senior Leaders to deploy the Vital-Few Objectives are shown in Figure 2. 2. Steps 5 – 7 October – February Step 5 occurs during our semi-annual General Ma nagers meeting which sets in motion steps 6 and 7. Step 1 July – September Key Production processes are identified by three criteria: (1) work that ranks very important to customers (2) work that is rising in importance to customers and (3) work that is poor in comparison to competitors.These processes must then be developed and deployed. This is done by process owners at the corporate level. For a discussion of these processes and how they are developed see Section 6, Process Management. Step 8 On-Going Throughout the Year Every day, in every work area, on every shift, a brief line-up meeting is held. During these formative sessions, the Pyramid Concept is deployed, The Gold Standards are reinforced and good ideas are shared. Step 9 Annually Step 2 July – September Each year the Vice-President of Quality is responsible for evaluating and improving the Strategic Planning Process.Benchmarking other Baldrige recipients is used extensively for continuous improvement. Supp ort processes are deployed to the support functions of the organization. These processes indirectly affect our products and enable us to reach our Vital-Few Objectives. These processes are also developed/deployed by corporate process owners at the corporate office. Results â€Å"Checks† Monthly performance reviews of the the Strategic Plan are conducted by the upper managers at the corporate and hotel level. The framework of a typical review is shown in Figure 2. , which focuses on the pre-established performance indicators of the Vital-Few Objectives as well as key processes. This information allows us to easily make improvements and benchmarking comparisons which are discussed in Category 4. Steps 3 – 4 July – September To bring out into the open the resources required to reach our Vital-Few Objectives, we involve the Ladies and Gentlemen of The Ritz-Carlton. First, we communicate the measures and targets of our Vital-Few Objectives to lower levels of the orga nization. The lower levels then identify the deeds, that if done, will collectively meet the objectives.The lower levels also â€Å"submit the bill† to perform these deeds. Focus Indicators What’s Reviewed Employee Pride & Joy †¢ Key Survey Questions †¢ Turnover Actual versus Plan / Trends Customer Loyalty †¢ Overall Customer Satisfaction †¢ Customer Difficulties Revpar / P&L †¢ Advance Bookings †¢ Market / Business Performance Actual versus Plan / Foremost Competitor, Trends Actual versus Plan / Industry Trends Key Processes †¢ Key Production and Actual versus Support Processes Plan / Trends Figure 2. 3 Process Owner †¢ Human Resource Director †¢ Operations Director †¢ Quality Director †¢ Marketing Director †¢ Finance Director Functional Leaders 9 The quarterly performance reviews are translated into opportunities for improvement and innovation. These decisions are determined by process owners with assistance from the special organization of Directors of Quality. Widespread understanding and involvement of findings and actions are deployed to lower levels through: (1) the traditional hierarchy (2) process owners and teams and (3) Commitment to Quality newsletters. Another form of improvement is the evaluation of the Strategic Planning Process. The Vice-President of Quality is responsible for developing, benchmarking and improving his process. The Ritz-Carlton Hotel Company, L. L. C. 1999 Application Summary Customer and Market Focus A particularly noteworthy tool that we use is CLASS (an automated â€Å"memory system† that links returning guests to their preferences). The practice of remembering regular guests creates lasting relationships, which is a major competitive advantage for us. The types of information stored in the CLASS database are given in Figure 3. 2 . At The Ritz-Carlton, customer and market focus concentrates on the information needed for hotel development and ope ration explained in Section 6, Process Management.Approach â€Å"Plan† In addition, we utilize other information technology: (1) DFS (2) Product Quality Indicators (PQI) and (3) Service Quality Indicators (SQI), explained in the next Section, Information and Analysis. The many needs and sources of this information (i. e. market research) are summarized in Figure 3. 1. Needs and Sources of Market Research at The Ritz-Carlton Needs for Market / Customer Information Brought to our Attention Readily Available but Requires Analysis Determination of Market Segments †¢ Sales and Marketing function ranks potential and current customers by volume, geography and profit Analysis of â€Å"CLASS† database Identifying Potential Customers Relative Priorities of Customers †¢ â€Å"Automated Memory System† that links returning guests to their preferences Widespread Customer Dissatisfaction Competitive Quality Status Opportunities for Improving RevPAR through Quality â € ¢ Alliances with Travel Partners (Airlines, Credit Card Companies, Convention Bureaus, etc. ) †¢ Same as above †¢ Focus Groups †¢ Customer Satisfaction results †¢ Use of Information Technology †¢ DFS Demand Forecast Individual Dissatisfaction of Customers Must be created by a Special Study †¢ Complaints, Claims, ClientAlerts, Feedback from the Salesforce, Summarized in the SQI/PQI †¢ Pareto analysis of the SQI and PQI †¢ Ratings from Customers, Star Report, Salesforce reports †¢ Summary of above analysis †¢ Summary of above †¢ Criteria, Rating and Awards from Travel Industry publications †¢ Pareto analysis to identify major causes of customer dissatisfaction Figure 3. 1 10 †¢ Interviews with customers †¢ World-Class customer and employee satisfaction data †¢ Special psychological studies to understand: 1. What Customers mean, not what they say 2. How to appeal to the customer in the language they most und erstandThe Ritz-Carlton Hotel Company, L. L. C. 1999 Application Summary Deployment â€Å"DO† to remember returning guests and generate essential preference and schedule information to all concerned. In this way, the Ladies and Gentlemen of The Ritz-Carlton and our suppliers understand what is â€Å"new or different† about each individual customer or event. The specific actions taken by our Sales and Marketing Leaders to deploy our Market Research conclusions consist of four major processes: (1) The 6 P’s Concept (2) Operation of the CLASS database (3) Complaint Resolution Process and (4) Standard Performance Measurements.Standard Measurements The Six P’s Concept The major components of our Sales and Marketing Performance Management System are shown in Figure 3. 3. Since these measures both precede and lag the operation they are both forward-looking and reaction based. After we gain a full understanding of our market segments, customers and their relative priorities, we develop and distribute, internally, a 6P’s Concept. The concept consists of: (1) Problem or need of the Customer (2) Product (what is it) (3) Promises (what it can do for the customer) (4) Personal Advantage (what can the customer do because of it) 5) Positioning (the benefit of it versus the competition) and (6) Price/Value (what customers must give up in time or money to get it). These concepts lay the groundwork for process design. Subject Advance Bookings The 6P’s concept typically creates a vision of wellbeing, which results from the purchase of Ritz-Carlton products – genuine care, comfort and prestige. By disseminating this information into the marketplace, we reinforce an aura of competence. Service Quality Indicators (SQI) measure The Gold Standards Revenue Per Available Room (RevPAR) Customer Satisfaction Determination The P&L StatementFigure 3. 3 Operation of the CLASS Database Precede / Lag Operations Precedes up to several years Lags by One Day Results â€Å"Check† A major challenge faced by The Ritz-Carlton is to remember each of its 800,000 plus customers. In response, a special organization exists in each of our hotels called Guest Recognition. This special function uses the CLASS database Lags by One Day Lags by 45 Days Lags by 40 Days The effectiveness of our Customer and Market Focus is evaluated through reviews of our standard performance measures daily, monthly and annually. Daily reviews at hotels consist of SQI and RevPAR y market segment and performance. †¢ †¢ †¢ †¢ †¢ Likes/Dislikes Previous Difficulties Family Interests Personal Interests Preferred Credit Cards Recency/ Frequency of Use †¢ By Hotel †¢ All Hotels Lifetime †¢ Usage †¢ Amount of Purchase Monthly reviews at all levels consist of Advance Books, Customer Satisfaction, RevPAR by Market Segment and the P&L Statement. Knowledge of Individual Customers, Stored in CLASS Database Annual revie ws at the corporate level are contained in our Strategic Planning Pre-Work, Macro Environment Analysis. Improvement â€Å"Act† The daily and monthly reviews identify performance gaps to be corrected.The extensive analysis of the Macro Environment Analysis drives confirmation or changes in marketing strategy, objectives and plans. Figure 3. 2 11 The Ritz-Carlton Hotel Company, L. L. C. 1999 Application Summary Information and Analysis The PQI are our Product Quality Indicators, which consist of the 10 most serious defects that can occur in the development phase of a new Ritz-Carlton Hotel, listed in Figure 4. 4. Approach â€Å"Plan† Two basic types of measurements are used at The Ritz-Carlton: (1) organizational measurements for upper managers at both the corporate and hotel levels and (2) operational (i. . process) measurements for planning, assessing and improving daily operations. A further distinction in our measurement is whether it provides information before, dur ing or after operations (Figure 4. 1–4. 3). PQI Defects 1. Sub-Standard Management Contract 2. Missing / Wrong Concepts 3. Late Feasibility Study 4. Wrong / Late Schematic Design 5. Detailed Design Changes 6. High-Risk Facility Suppliers 7. Late Construction Days 8. Missing / Inadequate Key Production and Support Processes 9. Inadequate Pre-Sales Results 10. Inadequate Caring Mindset of Employees Figure 4. 4Before Operations Measures Subject MacroEnvironment Analysis Unit of Measure Summaries of Performance, Money, Ratios, Indexes New Hotel Development Defect Points (i. e. PQI) Daily Variable Demand Production/Hours worked ratio Use Annual Input for Senior Leaders to reset organizational and operational measures Measures for Senior Leaders to plan, assess and improve each new hotel development Plan daily operations and pricing Since our customer requirements extend beyond the functional to the sensory (which are difficult to measure), we rely on The Gold Standards to measure quality during operations.Most of these measures are used by line level employees. We can do this effectively since the workforce is selected, trained, certified, reinforced and rewarded through our Gold Standards, This qualifies them to design the appropriate sensory measurements that allow them to assess their work and take appropriate actions. Figure 4. 1 The SQI are our Service Quality Indicators, which consist of the 10 most serious defects that can occur during the regular operation of a Ritz-Carlton hotel. The seriousness of each defect is weighted by a point value listed in Figure 4. 5. During Operations Measures SubjectThe Gold Standards Unit of Measure Taste, Sight, Smell, Sound, Touch Use Operational measures for the individual Employee to Plan, Assess and Improve their Work SQI Defects 1. Missing Guest Preferences 2. Unresolved Difficulties 3. Inadequate Guestroom Housekeeping 4. Abandoned Reservation Calls 5. Guestroom Changes 6. Inoperable Guestroom Equipment 7. Unread y Guestroom 8. Inappropriate Hotel Appearance 9. Meeting Event Difficulties 10. Inadequate Food/Beverage 11. Missing/Damaged Guest Property / Accidents 12. Invoice Adjustment Figure 4. 5 Figure 4. 2 After Operations Measures Unit of Measure OrganizationalPerformance Indicators, Money, 1–5 Scale, Percentages Key Production Weighted Defect Points (SQI) and Support Production/Hours Processes worked ratio Revenue per Available Room Figure 4. 3 Subject Vital-Few Objectives Use Improve Organizational Performance Improve Daily Operations Points 10 50 1 5 5 5 10 5 5 1 50 3 The total number of occurrences is multiplied by the weight, totaled and divided by the number of working days applicable to obtain an average daily point value. The average daily point value is disseminated to the workforce daily. Improve Pricing Policies 12 The Ritz-Carlton Hotel Company, L. L.C. 1999 Application Summary Comparative Benchmarking process owners to each metric associated with key production and sup port processes. There are three types of comparative data at The Ritz-Carlton: (1) comparisons to industry and our foremost competitor (2) benchmarks outside our industry and (3) benchmarks inside our company. Since we began formal benchmarking in the 1980’s, we have found this highly useful as it has pushed us over the years to even higher target levels of performance and roadmaps to get there. Figure 4. 6 details the sources of this data and the types of information that are analyzed.Since these process owners are heavily involved in designing the architecture of the data and information that they review, rarely do they see a fact or figure presented in a way they don’t understand. Results â€Å"Check† Since we place such a strong emphasis on fact-based decision making, reliability of the data is critical. We rely on our highly trained Ladies and Gentlemen (including statistically trained at all levels) to insure data and information reliability. At the corpor ate level, we assign individual process owners to assure data can withstand scrutiny and provide background information.We also retain third-party specialists to provide independent reviews of information analysis and processes. Deployment â€Å"DO† The specific actions taken by Senior Leaders to deploy the information and analysis approach is based on the concept of individual process owners. Individual Process Owners Improvement â€Å"Act† Our Senior Leaders and Hotel Guidance Teams have the high level organizational performance data they need because we assign individual owners to each metric associated with the Vital-Few Objectives. In addition, our Vice-President of Quality keeps our performance measurements current with business needs.Whenever our process owners and consulting specialists indicate a change of plan is needed, the plans are rewritten, rebudgeted and reapproved. Our Ladies and Gentlemen, on a daily basis, identify and implement improvements in perfo rmance measurement as expected in our culture and facilitated through the training and performance management programs outlined in Category 5. Our Ladies and Gentlemen have the operational performance data they need daily because we assign individual Sources of Comparative Data Internal Source External Information Source Each Hotel’s measurements in the areas RCHC of employee satisfaction, customerInformation, Analysis System satisfaction, RevPAR and operational performance are compared Information Ritz-Carlton Marketing and Finance RCHC functions compare us against our Information, Analysis System competitors in the area of market and business performance Process Champions Operations, Human Resources, Baldrige Award Marketing and Finance leaders drive Winners best practices and processes both up and down the organization Annually, the VP of Quality studies comparative data and best practices Regional VP Meeting These periodic meetings focus on review Kaznova of performance t o plan ConsultantsWorld-class benchmarks New Hotel Start-Up When Ritz-Carlton managers are assigned as trainers in a new hotel, they learn and share best practices Travel Publications, AAA, Mobil Criteria to identify industry trends and performance Best Practice Sharing Any â€Å"new idea† implemented is shared Mayflower company-wide via E-mail. Results and Group Improvements are communicated in the daily Commitment to Quality newsletter Travel Industry Criteria and Publications Figure 4. 6 13 The VP of Human Resources compares us to America’s most-admired companies (i. e. Fortune 500 and Baldrige winners) in the area of Employee SatisfactionThe Ritz-Carlton Hotel Company, L. L. C. 1999 Application Summary Human Resource Approach Human Resource Focus Skilled and Empowered Work Force Operating with Pride and Joy Our human resource approach is summarized in Figure 5. 1, which is the well-established model that underpins and aligns our various human resource philosophies and programs. Ritz-Carlton Work Environment Approach â€Å"Plan† Ritz-Carlton Human Resources Fundamentals Our Senior Leaders decided to increase both the meaning and satisfaction our people derive from their work. This approach consists of three basic components: (1) ourLadies and Gentlemen know what they are supposed to do (2) they know how well they are doing and (3) they have the authority to make changes in the process under their authority or their own personal conduct. †¢ Quality Selection Process †¢ Orientation †¢ Training Certification †¢ Line-up and daily training †¢ Communication †¢ Personal and professional development †¢ Work/life issue management †¢ Job Enlargement †¢ Career progression †¢ Performance measurement †¢ Legal compliance †¢ Employee Rights †¢ Issue Resolution Process †¢ Reward and Recognition Know What They are Supposed To Do At Ritz-Carlton our Ladies and Gentlemen know hat they are supposed to: (1) learn and use The Gold Standards (2) master the procedures of their job (i. e. Training Certification) and (3) generate ideas to improve products, services and processes. Know How Well They Are Doing Figure 5. 1 We keep our Ladies and Gentlemen informed on how well they are doing in many forms. They receive coaching from managers and peers on individual tasks throughout the day. Our education and training is designed to keep individuals up to date with business needs. The Corporate Director of Training and Development and the Hotel Directors of Training and Development have the responsibility to make ure that training stays current with business needs. To do this, they work with Human Resource and Quality Executives who input organization and job performance training requirements or revise existing ones. The flow of this process is shown in Figure 5. 2. Key developmental training needs are addressed through a core of courses that all employees receive. Daily, th ey receive information from the SQI report. Finally, they receive semi-annual performance appraisals on their general performance. The Authority to Make Changes The ability of our Ladies and Gentlemen to regulate ow work gets done is assured through Basic Standards set out in The Credo Card, â€Å"People have the right to be involved in the planning of the work that affects them†. All employees (regardless of their level in the company) receive the same mandatory two day orientation process, which includes classroom type training on The Gold Standards and The GreenBook (page 16). Deployment â€Å"DO† As shown in Figure 5. 2, we use input from employees and their supervisors in determining educational needs primarily via a review and analysis of our performance appraisal documents.The Hotel Director of Training and Development and the Quality Trainers also receive and consider direct feedback from Ritz-Carlton personnel. When training is designed, it is piloted and appr oved in a fashion similar to the new product and service development process described in Category 3. Participants in the pilot provide direct, candid feedback to the designers and instructors. The specific actions taken to deploy our approach range across a broad spectrum, but most significant activities consist of: (1) The Quality Selection process and (2) Employee Education, Training and Development.Our President and COO started as a waiter’s apprentice in Europe, and many of our executives started as front line personnel in Ritz-Carlton Hotels and were promoted as they rotated jobs. Therefore, training receives the highest attention in our company. 14 The Ritz-Carlton Hotel Company, L. L. C. 1999 Application Summary Departmental Trainer Evaluate Student Reaction/Needs Managers/Training Director Evaluate Performance appraisals/training results Vice-President, Quality Determine Organizational Performance Excellence Requirements Vice President, Human Resources Determine Orga nizationalDevelopmental Training Requirements Corp Director of Training and Development The Ritz-Carlton Design of Courses Confirm/Modify existing processes/Facilities Develop/Improve Courses/Processes/Facilities Project Team Codeveloped with supplier of new equipment/ Technology Outsource Figure 5. 2 â€Å"themes† of each job. The graph also contains comparative data which consists of industry and Ritz-Carlton norms. Although job induction training is classroom delivered by the Director of Training and Development and the General Manager, most training delivery is on-the-job. This onsists of: (1) daily line-up (2) self-study documents (3) developmental assignments and (4) training certification. Most training is evaluated through examinations, while other methods include audits, performance reviews and appraisals. Day 21 21 days after orientation, each orientation class reunites for a day of evaluation and debriefing. A similar session occurs on or near day 365. Approximatel y 80% of the training received by The Ritz-Carlton Ladies and Gentlemen is from in-house sources which allows us to have direct control over the method of training delivery and evaluation.