Saturday, December 28, 2019

The True Meaning of Marriage Essay - 577 Words

The True Meaning of Marriage When we think of marriage, the first thing that comes to mind is having a lasting relationship. Marriage is a commitment of two people to one another and to each other?s family, bonded by holy matrimony. When a couple plans to marry, they think of raising a family together, dedicating their life to each other. That?s the circle of life--our natural instinct to live and produce children and have those children demonstrate your own good morals. I have never been married; but I don?t understand why when two people get married and vow to be together for richer and poorer, better or worse, decide to just forget about that commitment. A marriage should be the most important decision a person makes in his or her†¦show more content†¦We should really learn really well who the person is that we want to marry before we end up wanting to betray someone or vice versa. Divorce affects the state of mind of those involved, whether consciously or sub-consciously. A couple seems better off working out their problems rather than getting a divorce in the long run. I also believe that this becomes like an addiction or a bad habit-- the person remarries over and over again. This seems more than just ?bad luckit is a psychological problem. It results from the way they saw their own parents in their upbringing. So, the couple that is getting divorced puts their child in the situation to learn and adopt the same ?bad habit.? It is for the children that I have the most concern, above all. The family is the strongest force behind being a successful individual. A child must learn how to treat others by watching his/her parents, and if they see their parents ?giving up,? they will give up on their own relationships more easily. I?m not saying single parenting will raise damaged children, but it is not the ideal situation to raise a child in. It?s not worth a child?s future for a husband and wife not to get along anymore. I want to just express my point that marriage should be ?death? til you partregardless of how ?inconvienient? or ?difficult? for those involved it might be. If you loved someone enough to marry him/her, you must love them enough to try toShow MoreRelatedWhy Marriage Is Important?1004 Words   |  5 PagesDefining Marriage â€Å"You’re going to regret it†, â€Å"Are you sure you’re ready?†, â€Å"Don’t do it!† These are a couple phrases used by family members or close family friends daily when speaking to an engaged couple soon to be married. Yes, various amounts of congrats are given however more than often marriage is referred to as a negative word and sparks up negative thoughts and conversations. Why marriage in today’s society viewed as a negative act? It is well known that not all marriages are â€Å"happily† marriedRead MoreCompare and Contrast Two Views of Gay Marriage Essay815 Words   |  4 PagesSullivan had written supporting gay marriage in America. Bennett started out by first issuing two key points as to what divides the proponents and opponents of same-sex marriages. The two articles are derived from Sibylle Gruber’s Constructing Others: Constructing Ourselves edition. Bennett notions that legalizing same-sex marriage wo uld weaken the meaning of it and outlines what the basic concept of marriage is. Throughout the article Bennett argues why same-sex marriage should not be legalized by movingRead MoreChristian fidelity in marriage Fidelity, in the Christian viewpoint, is the strict fulfillment of1100 Words   |  5 PagesChristian fidelity in marriage Fidelity, in the Christian viewpoint, is the strict fulfillment of vows and duties or conjugal faithfulness. This definition seems uncomplicated, but to practice fidelity in a relationship, specifically marriage, is a commitment that many people would not comprehend in its’ totality. The Christian meaning of fidelity is perceived by the majority of society to be strictly in the corporeal sense only. As a Christian we are called to look upon not only the physical realityRead MoreMetaphors In Sonnet 116724 Words   |  3 PagesWilliam Shakespeare’s â€Å"Sonnet 116† illustrates an image of what true love is and what it  is not. Through the use of imagery, the speaker defines love as unchanging and persevering, but  if it isn’t, then it can’t be considered true love. Although this may be true, the speaker concludes  that if he is wrong and is proven so, then his idea of love is false and no man has ever loved.    The speaker begins by saying, â€Å"Let me not to the marriage of true minds / Admitimpediments† (1-2). In these lines, the speakerRead MoreCohabitation Between Cohabitation And Marriage1559 Words   |  7 PagesIn today’s society cohabitation before marriage has become more prominent than it was in past decades. Cohabitation simply means two individuals are living together unmarried. There are several agreements that support and oppose this topic because of the individuals’ different religion, ethic, and morality. Growing up, I frequently heard living together before marriage often leads to higher risks of divorce later on. As society changes, I believe that people have a different opinion of this beliefRead MoreJane Austen s Pride And Prejudice861 Words   |  4 PagesYen thoroughly explains a deeper meaning of Pride and Prejudice from both hers and Austen’s perspective of the novel. In Jane Austen’s novel Pride and Prejudice, which takes pl ace in the 19th century, Austen portrays marriage and social class as two themes with an extreme importance. While tying together two similar points of views, Yen also incorporates Austen s themes from her novel as well. Throughout the novel several elements are incorporated into the marriages that take place. One of the biggestRead MoreIrreconcilable Differences Essay1540 Words   |  7 PagesMarriage is a word that instills a different meaning in every person that hears it. Some people think of the religious meaning, two people joined together in the eyes of God. Others dont involve a god into their union and see it as a union between two people. Occasionally people dont take marriage seriously and just consider it the next step after dating. Whatever the opinion, every person, whether married or single, has his or her own opinion of what a marriage is and what it entails. WilliamRead MorePoetry Of Love Essay1346 Words   |  6 Pagespoems that will be discussed in the pape r have a common theme of love. While one poem speaks of love for a woman, the other explains what love is in general. Theses two poems are When You Are Old by William Butler Yeats, and Let Me Not to the Marriage of True Minds by no other than William Shakespeare. In our first poem, When You Are Old, Yeats uses his aesthetic language to rhyme about the love of a woman whom he addresses. He begins his poem by telling her that when she is old and grey andRead MoreLiterary Analysis Of Their Eyes Were Watching God1584 Words   |  7 Pagesabout a African american girl named Janie Crawford who grew up in a white household. Through her transition to womanhood she wanted to experience true love, which set her on a quest to do so. Her grandmother arranged a marriage for her, which Janie wasnt so happy about. The story follows her growing as a person and her many experiences with her marriages. Each impacting her emotionally and making her the woman she becomes at the end of the book. Towards the ending of her book, after being harmed emotionallyRead MoreJane Austens Pride and Prejudice Essay1276 Words   |  6 Pagesin Victorian Era by pointing out the flaws with the recurring themes of marriage versus love and gender roles through dramatic irony a nd character relations. All relationships and the idea of true love tend to be obscured by this materialistic society that is based on wealth, power, title, and connections. Jane Austen constantly paints the Victorian scene of the socialite women gathering to discuss about the idea of marriage as Charlotte Lucas points out that â€Å"there is much gratitude or vanity in

Friday, December 20, 2019

The Role Of Traditional Management Accounting Techniques

While the traditional management accounting techniques may have contributed to planning, controlling and decision making processes at the nation state level, the requirements of globalisation in which nation states now compete for survival in the global market rather than state market, has rendered traditional techniques obsolete and therefore calls for the mobilisation of modern techniques of management accounting. It also calls for the service of accountants with modern management accounting techniques for a successful implementation. Required: Critically examine the above statements by analysing the contribution of traditional management accounting techniques in an organisation, the necessity for modern management accounting techniques and the role of accountants in the implementation of the modern management accounting techniques in an organisation. 1. Introduction Management accounting is a political technology, constantly evolving to meet demands of stakeholders of a company and to facilitate competitive advantage. A management accountant acts as a tool to devise and implement strategies. Pre-1920, decision-making processes were executed using strictly financial instruments such as cost profit analysis. â€Å"The growth of modern corporation, between 1880 and 1925 provided stimulus for development in innovative management accounting practices† (Kaplan, 1984). Due to the prominence of the world trade organisation and international monetary fund, trade barriers haveShow MoreRelatedSection 1.1: Aim Of Report. This Report Will Briefly Go1157 Words   |  5 Pagesseparate but connected topics, the first being the past and present role of a management accountant and how changes in the industry will then affect the future role of a management accountant. From this, the report will evaluate the adoption of strategic management accounting and its effect on performance, then finally how this course will prepare me for a career in management accounting. Section 1.2: Introduction Management Accounting can and has been defined as many different things since its creationRead MoreThe Changing Roles of Management Accoutants Essays1351 Words   |  6 PagesIntroduction Management accountants and the system of management accounting have had a core importance in working and operations of the corporates. Over the years they have been fulfilling their traditional job requirements such as bookkeeping, recording and reporting financial information. It is believed that as over the years business and corporate world has evolved and gone through many changes and management accountants being part of this system would also face transformation in their roles. It isRead MoreAccountant Role In Business Essay1742 Words   |  7 Pages11/11/2017 Marta Silva â€Å"Are Management Accountants Important Strategic Partners in Corporate America’s Management teams? Despite the great stride in efforts made by the financial industry in the last twenty years, many still view management accountants as they were in the 1980s; the ‘scorekeeper’, the ‘corporate cop’, sitting in their cubicles running numbers from dusk to dawn. However, in the modern era accountants have started taking on new roles in corporations, becoming strategic plannersRead MoreWhat Is Target Costing And Life Cycle Costing?1246 Words   |  5 PagesOver the past recent years a new term has been coined in management accounting literature:†Strategic Management Accounting†. In the following years and still today, a debate about what SMA comprises has been oriented. It is considered widely by organizations while drafting and implementing strategic planning and control system in an organization. This essay will elaborate the understanding and analyzing of work done by CIMA and some other surveyors in relation to this field. Secondary part wi ll beRead MoreManagement Practices Traditional vs Modern Innovative997 Words   |  4 PagesManagement Practices Traditional vs Modern Innovative In last many years, few management accounting innovations has been developed. Managers have to make decision on a daily basis as well make decisions regarding the future and how to survive and grow in an energetic market place with ever growing uncertain circumstances. Traditional or modern management accounting system give relevant information to all levels of management, financial and other information to make decisions about planning, controlRead MoreActivity Based Costing1107 Words   |  5 Pagesapproach to planning and managing the costs. ABC is a process to identify the costs of all activities and allocating, applying, assigning or tracing costs to products. Activity based costing is a costing technique, tool, system, mechanism or approach. It may be used in addition to the current traditional system or used in place of it. This will enable the new system to be applied consistently so that the opportunity to revert to old ways is limited. Activity based costing is aims to co st the productsRead MoreThe Role Of Management Accounting And Management1461 Words   |  6 PagesThe development of management accounting and management accountants in much of society have been changed. In this paper, we will discuss the hybridisation and change in nature and role of management accounting and management accountants. The Evolution of Management Accounting From 1981 onwards, the Management Accounting Practices Committee outlines the definition of management accounting to ‘the process of identification, measurement, accumulation, analysis, preparation, interpretation, and communicationRead MoreThe Theory Of Constraints Of Lean Thinking1128 Words   |  5 Pagesimplemented over time that includes statistical process control (SPC), Theory of Constraints (TOC), Just-in-Time inventory management (JIT), Total Quality Management (TQM), Six Sigma, and Total Preventive Maintenance (TPM). Each of these has made a marginal contribution to the mindset of continuous process improvement. Rather than evaluated as separate initiatives, more recently these techniques have been recognized as a set of tools that work together in support of what is rapidly becoming the dominant paradigmRead MoreRoles And Activities Of Management Accounting Essay1568 Words   |  7 PagesChanges in roles and activities of management accounting due to rapid changes in technology, can be described on following points: a. Changes in activities of data collection and control With advanced in technology, most companies are using accounting software or even Enterprise Resource Planning (â€Å"ERP†) system (such as SAP, Oracle, etc.) has the potential to have significant impact on the work of management accountants, as it reduces routine information gathering and the processing of informationRead MoreCorporate Trends And Accounting Scandals946 Words   |  4 Pages‘The so called ‘new’ management accountant of recent times is quite possibly just a fantasy of new image seekers’ (Baldvinsdottir et al. 2010). Baldvinsdottir et al. (2010) argues that the concept of ‘new’ management accountants is just modern day attempt to cast of the old stereotypes of management accountants being ‘dull’ and ‘boring’ and trying to market them as something new and exciting. However, Burns Baldvinsdottir (2007) suggest that the roles of a management accountant have indeed changed

Thursday, December 12, 2019

Procurement in Micro Business Enterprises

Question: Discuss about the Procurement in Micro Business Enterprises. Answer: Introduction Pre-Press, Landscaping and Toy Store are important businesses that formed the basis this paper. These companies use supply chain to achieve their needs. Pre-press is a printing impression company that operate in the United States. This company is a full-service organization engaged in printing-related needs. The company engaged in different services including design services, collateral, catalogue, and book printing. The full-serve company also engaged in file management, drum scanning, binding fore hard case, inkjet print, SWOP certificate proofs. The company has incessantly assisted its clients on different projects, even engaged nationally, and locally recognized publications because it has the capacity to meet the printing needs. Landscaping firm is a full-service company that serves customers in the New York and the surrounding communities. This business provides cost-effective landscaping solutions to commercial and residential properties. It also focused on drought tolerance and water conservation landscapes. The Landscape business enjoys a long-term reputation for exceeding and meeting client expectations through outstanding customer service and quality workmanship for landscape projects. The Toy Store is also an important business point for children because it offers different designs of toys for kids of different ages. This has proved to be the ideal place where customers can source toys and games for children. Parents can order for girls products and boys toys that can ensure the children are occupied indoors. The parents can collect various games, puzzles, collectables, and traditional toys. By stocking toys and accessories for toddlers and babies, the business has offered educational games. The Toy Store also stock KNex, Lego Technic, Lego, and Mega Bloks that can help kids to learn problem-solving techniques by ensuring they develop exemplary coordination skills. Position of the organization in the supply chain These companies have taken strategic positions in the supply chain. For instance, landscaping business has an opportunity to design toys for the Toy Store, while the Pre-Press has to develop the designs to meet the expectations of the customers. Each of these companies needs one another for their operations to be complete. For instance, Pre-Press needs the design toys based on a design. The work of the Landscape Company is to design these toys to allow Pre-Press to make them and supply to Toy Stores. As explained by Monczka, Handfield, Giunipero, and Giunipero (2016, 4), a supply chain can only be successful if all the parties collaborate efficiently. This can define the production outcome based on the demand. Comparative Procurement Processes The business, such as Toy Store requires the right supplier. This process of choosing the right supplier calls for an extensive scanning process depending on the price lists. The company will have to consider different factors, among them reliability, quality, service, and value for money. However, the company will compare these factors depending on the business strategy and priority. Toy Store will have to use strategic approach to identify and choose the right supplier thus understand the potential customers and determine their purchasing decisions as clarified by Monczka et al. (2016). According to Ibac (n.d), progressive companies like Toy Store must not only produce quality products, but also do so at reasonable price. The quality of product is connected to the supplier and production workforce. The firm selects suppliers depending on the capability than the competitive process (Beil 2009). Monczka et al. (2016) believe that today, the sourcing trend is to cut the base of suppliers. Therefore, it is critical for Toy Store to go for a supplier that outperforms competition. Wysocki (2004) maintains that outsourcing is becoming a competitive weapon in businesses. Since it has proved difficult to task management with decisions of buying or make lesser services and component parts, outsourcing is filling the gap (Monczka et al. 2016). Nonetheless, the outsourcing decision requires strategic partnership. This is the only way the firm can arrive at the right make-versus-buy decision. The Toy Store seems to understand its strategy that complements its strategy execution. For example, it recognizes purchasing, logistics, production control, and inventory management are connected (Monczka et al. 2016). Given the high demand of children toys, the business must undertake intense screening process. It will involve taking proactive step involving verifying its qualification before awarding the contract (Gormley 2016). Through the supplier qualification screening, the company will reduce the chances of contracting a non-performing company. The company has to ensure the suppliers are a responsive partner. The qualification screening process would involve different steps including reference checks, financial status checks, among other aspects. Reference checks allow the business to contact the previous customers and seek information about the delivery performance of the supplier. The feedback from the consumer will help Toy Store to justify whether the firm complies with contract terms. Similarly, the financial status checks allow the firm to scrutinize the suppliers ratings thus determine the financial viability of the firm (Ronnback 2012). For instance, if there were instances that the supplier assumed debts, the aspects of raising a red flag would be possible. The surge capacity availability is essential in contracting a supplier (Gormley 2016). The company manage to determine the capacity of suppliers in improving delivery qualities. This will help to address the long-term demand. Procure to Pay In the modern world, these companies have opted for e-procurement thus achieving efficient purchasing transactions. As indicated in the appendix, the procure-to-pay process ensures the movement of materials and orders accompany documents. According to Monczka et al. (2016), companies have experienced delayed preparation and management of purchasing documents for decades. However, with the new technology, companies are streamlining the document flow process for each purchase. E-procurement has become the best tool that has enabled businesses to achieve efficient purchasing transactions. The e-procurement also allows them to manage the document flows as it automate the document generation processes and transmit the purchase documents to the intended suppliers electronically (Monczka et al. 2016, 52). Toy Store needs to adopt the eprocurement because of its benefits. it allows an organization to generate and transmit purchasing documents electronically. With this technology, the firm will always reduce errors and mistakes as everything takes place electronically. The e-procurement improves communication between the company and its suppliers. By adopting the e-procurement, Toy Stores can improve communication with its suppliers including Landscaping and Pre-Press. It also reduces the time between need recognition and the release and receipt of the order (Monczka et al. 2016, 52). Toy Stores and its suppliers seem to have embraced the e-procurement elements. Forecast and Plan Requirements Toy Store, Landscaping, and Pre-press recognizes the significance of this purchasing cycle as itallows them to identify the needs. Unlike big companies that have procurement teams, the small businesses like Landscaping usually undertake direct procurement. With the procurement personnel, the companies have undertaken planning proceeses thuis enhance spend analysis and prepare forecasts. In these businesses the procument officers have to meet with its internal customers to understand the needs. However, in Toy Stores, the supply managerent seems to revolve around sourcing of external inputs. Need Clarification/Requisition The internal customers have helped Toy Store to identify the needs for its unique products. Indeed, these employees communicate the needs to purchase including the purchase requisitions, customer orders, forecasts, stock checks, regular reordering system, and the identification of material requirements. The purchase requisition is an important method to inform purchasing needs. The suppliers of Toy Store have always transmitted the needs by computer-generated methods and phone calls. The company, however, has to identify the suppliers based on the needs. The company would approve the contract if the material needs and costs per unit are within the contract description. The company later place orders and receive the documents thereafter settle the pay (Monczka et al. 2016). With the e-procurement, the purchase process has become simple. Supplier Relationship Management Recently, supplier-buyer relationships have proved necessary because in many market segments, about eighty percent of the total production income depends on the supplier that offers them through payment for equipment, materials, and labour (Wagner Bode 2009). Similarly, the increasing trend of specialization has compelled businesses to seek solace in contract manufacturing. The significant value transfer experienced today, has also compelled Toy Store to focus on the management of supply chain relationships. This is because; the strategy provides an opportunity for the organization to survive fierce competition in this aggressive market sector. To this effect, Toy Store has to maintain strong relationships with its suppliers and contract manufacturers (Gormley 2016). Without a doubt, buying companies must handle pressure from rivals and customers. For this firm to remain in relevant and manage costs, it must seek solace in supplier relationship management. Strong buyer-supplier rela tionships provide a window for an organization to avoid the unpredictable suppliers in the market. Toy Store should embrace a competitive supplier relationship so that both parties can benefit from an appropriate arrangement. The move will help both companies to achieve their objectives by pursuing their interests. In this negotiation arrangement, the supplying and buying firms will avoid stopovers and secure their well-being. Wagner and Bode (2009) maintained that transactional relationships assume that the buyer will lower prices to help remain competitive in the market. The tier-three suppliers give the business a competitive advantage in the market (Pontre, Welter, Malta, Faria, Chernyshova 2011). Apart from transactional relationship, Toy Store can also benefit from a cooperative relationship arrangement. This system acknowledges the potential of all parties in the supply chain, and thus they strive to maximize their strengths to sustain the relationship (Tang, Teo Wei 2008). Therefore, a cooperative relationship optimizes benefits for the players in the network. Supplier Performance Evaluation Toy Store should evaluate the performance and ability of the supplier based on delivery of the services or products. It can use performance-based or process-based evaluation mechanisms (Schapper, Malta, Gilbert, 2006). With the performance-based evaluation, the company will use the objective measures of its performance, while the process-based evaluation involves the use of the suppliers service or production process (Tang et al. 2008). It further allows the firm or buyer to audit the supplier at the site. This enhances the assessment of suppliers system capability in meeting the market demand. Despite the size of the supplier, it would be prudent for the organization to seek certification through third-party including ISO 9001-2008. The Toy Store can evaluate the potential of its suppliers through the linear averaging or the cost-ratio methods. Procurement Process and Vulnerability Analysis In the network of supply chain, dependence is the need of an organization to maintain and manage its supply chain associates with organizational relationships. This ensures the business achieves its organizational goals (CIPS, 2013). Unfortunately, the dependence construct can be vague and the firm would rely on the operational construct to measure and evaluate its perceived time and relationship dependencies towards suppliers and customers. According to the description of Svensson (2002), there are seven different dimensions of dependencies. Knowledge, social and time aspects appear to be closely reliant within organizations. Knowledge aspects focus on the interaction processes between companies, especially two businesses. The interaction allows the two firms to learn from the strengths and weaknesses of the other. Zaman (2011) argues that interaction would create knowledge regarding the ability of an organization to solve a problem. The time aspect is the instance when two businesses focus on the time-based needs. With time, both firms can synchronize the mutual business operations. Wysocki (2004) affirms that unlike the knowledge aspect that addresses the interaction process, the social aspect values the interaction between two businesses founded on the personal relationships. It implies the personal chemistry and social atmosphere between the management can easily affect the activities of the company based on the rel ationships between the involved companies. As part of the procurement process and strategic planning, an approach to the suppliers has proved critical. For instance, no businesses can operate without a supplier because suppliers provide products to them. The discussed organizations in this article have incessantly sourced their products from international and domestic suppliers. Despite the Toy Store operating for over eight years and Landscaping and Pre-Press operating for about two decades, all these companies have demonstrated the significance of suppliers to deliver the raw products and goods efficiently. Indisputably, the dependence degree of suppliers for Landscaping and Pre-Press firms is average. This could be associated with the ability of Pre-Press to source its raw materials from the domestic and international suppliers based on the demand and requirements. For the plates, the company can get the stock locally because the suppliers who can stock plates coated with aluminium are readily available locally. Planning is critical during the procurement process. Each other the three businesses must select the best supplier for them to achieve planned purchases (Kern 2011). For the Toy Store, each supply remains unique based on the products leaving thus makes the shop vulnerable, as it will have no choice of supplier. The only factor that the firm needs is the identification of a desired product it needs to purchase. However, for Landscaping and Pre-Press companies seem to have a supply base because they offer homogenous product. This allows the company to seek for a strategic approach to identify the supplier. It, however, will depend on the availability of suppliers to provide materials in specification. Both organizations remain hesitant to depend on sole supplier relationships on their products purchased. The move ensures the suppliers provide materials at the market prices thus reduce the risks regarding the failure to supply (Kersten Bemeleit 2006). Upon identifying the appropriate suppliers, each of these businesses would undertake individual processes to place orders formally. For the Toy Shop and Pre-Press, they seem to generate the same purchase orders. Nonetheless, the landscaping business prefers suppliers who can provide different materials the firm requires for its operations (Zaman 20112). The landscaping business can work with suppliers who can accept orders before even making the first order. Based on these processes, the business enjoys the flexibility of placing orders at any time (Kern 2011). The processes on Continuous Improvement relating to the effectiveness of capacity planning can help in setting expansion and improvement goals. This can help the firm to creat e new versions of capacity plan. Such actions can help the business to mitigate problems regarding flexibility thus ensures regular capacity assessment. Conclusion In the modern business environment, supply chain and networks have proved to be the ultimate lifeline for businesses. The sourcing function is an indisputable contributor of competiveness and strategic goals in any industry. However, companies experience challenges in charting their course in establishing corporate purchasing departments. From this article, it is evident that companies need quality materials. The business would seek services from suppliers with high delivery dependability and offering at the best market value. The Pre-press, landscaping, and Toy Store are companies that can operate in a strong network. The selection of the best supplier depends on the potential of the firm and the needed materials for a project. Therefore, the businesses must evaluate their suppliers by emphasizing cooperative relationships with buyers and suppliers to meet their business goals. Bibliography Beil, D, 2009. Supplier selection, available at: https://www-personal.umich.edu/~dbeil/Supplier_Selection_Beil-EORMS.pdf CIPS, 2013. Supply chain vulnerability- CIPS knowledge works, available at: https://www.cips.org/Documents/Knowledge/Procurement-Topics-and-Skills/3-Risk-Mitigation/Risk-Analysis-and-Management/Supply_Chain_Vulnerability%E2%80%93CIPS_Knowledge_Works.pdf Gormley, B, 2016, Nov. 22. Government contracting: explaining the process in 5-steps, Blogs, available at: https://www.sba.gov/blogs/government-contracting-explaining-process-5-steps. Ibac, n.d. Vulnerabilities within the procurement process, available at: https://www.ibac.vic.gov.au/publications-and-resources/HTML/perceptions-of-corruption-survey/vulnerabilities-within-the-procurement-process Kern, D, 2011. Essays on purchasing and supply management, Gabler Verlag, Wiesbaden. Kersten, W Bemeleit, B, 2006. Managing risks in supply chains: how to build reliable collaboration in logistics. Erich Schmidt, Berlin. Monczka, RM, Handfield, RB, Giunipero, LC Giunipero, L 2016. Purchasing and supply chain management, Sixth Edition. Cengage Learning, Boston. Pontre, J, Welter, V, Malta, JNV, Faria, I Chernyshova, A, 2011. Risk management in humanitarian procurement and supply chain, Journal of Public Procurement, vol. 11, iss. 3, pp. 301-322. Pre-press. (n.d). Pre-press, available at: https://prepress.com/ Ronnback, A, 2012. Quality in the public procurement process, The TQM Journal, vol. 24, iss. 5, pp. 447- 460. Schapper, P, Malta, J Gilbert, D, 2006. Analytical framework for the management and reform of public procurement, Journal of Public Procurement, vol. 6, iss. 1/3, pp. 1-26. Svensson, G, 2002. A typology of vulnerability scenarios towards suppliers and customers in supply chains based upon perceived time and relationship dependencies, International Journal of Physical Distribution Logistics Management, vol. 32, no. (3/4), p. 168. Tang, CS, Teo, CP Wei, KK, 2008. Supply chain analysis: a handbook on the interaction of information, system and optimization. Springer, New York. Toy Store, n.d. Toy store: discover, available at: https://www.thetoystore.com/uae Wagner, SM, Bode, C, 2009. Managing risk and security: the safeguard of long-term success for logistics service providers. Berne, Haupt. Wysocki, R, 2004. Project Management Process Improvement. Artech House, Norwood. Zaman, NU, 2011. Procurement management - the process. Grin Verlag, Mnchen.

Wednesday, December 4, 2019

Psychology Personal Reflection free essay sample

Death comes to everyone human being living on the planet. I view death in two ways the first one is a long-lived life where the person enjoyed their life and die of natural causes. The second one is a short-lived life they did not get to enjoy the life to which it was given to but taken away by an unforeseen cause. Visiting this cemetery brings me sadness and a eerie feeling, the weather is overcast cloudy and very cold, I can see sun rays ahead of me peaking through ever so lightly touching the tips of the trees seems similar to heaven showing a sign to me that even though I feel sad being here the people whose body that are buried in this ground is at rest in a better place up above. The tombstones appear as though they reflects the person who its representing, some are huge memorial stating to me that person was center if attention and wanted to be known when he/she stepped into a room filled with people. We will write a custom essay sample on Psychology Personal Reflection or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Others are simple smaller in size on behalf of the person who may be timid and clam someone who you might find alone in a room filled of people. The set up of this cemetery fits the norm of the American culture, rows or tombstones evenly spaced out, surrounded by flowers left by loved ones. Each tombstone is uniquely designed. Today I am visiting my uncle who was lay to rest here ten years ago, I still see him, as he was when he was alive and healthy my family found out he had pancreatic cancer. The cancer was shocking since he was still young in his early forties, to see my uncle degenerate before my eyes was very hard he was this strong man who then became a fragile, pale, thin man right before his death. I remember him saying that he was ready to die, because living on earth being helpless was not what he wanted to be a burden to his family. He told my aunt she should remarry later if she finds a partner and for my parents to help look his after my cousins all five of them who are now young adults and parents. He was ready and prepare to die, he knew it was coming and less than a year later he passed away peacefully at home with his loved ones by his side. Having recently going through a traumatic life changing experience in a head on collision thinking death was coming straight my way, all I saw that horrific rainy night was head lights then the impact I was startled, frozen and in shock. I called 911 immediately to find out the only thing I could do was keep my seat belt on and hoped and prayed no one hits me from behind until California high way patrol came. I find myself pondering about my life and how I would want to be remembered, I want to live a long fruitful and content life where I am capable to travel the world and be knowledgeable of the many cultures and practice my skills of nursing helping the unfortunate. Also spending every single moment of my life thanking God I still have more time here to spend with my loved ones. Life is very precious it was given to each of us for a purpose for the reason we may not know but the time we have ahead of us gets us closer to finding answers. I want to be remembered as the fun loving, adventurous and bubbly person. My funeral should be a celebration of my life I want the mourning ritual to have my favorite songs played, I’m certain the genre would be country. I want to have my favorite flowers, which are orchids, plumeria, and color roses. My friends and family will each give a eulogy but the things that they will bring up are things that will be so memorable yet too funny to finish without them bursting in laughter. I want to be cremated even though it is against my parents and some of my loved ones wished it’s my wish. Having a close call to death and coming out of it without a scratch I am very fortunate. I now see my life as a second chance given to me to do things and to use my time wisely. I have a young son, and to not see him grown up to be a successful young man would be devastating for me. I want to see my son grow up and experience what life has to offer with his mother by his side to support him through all the trials and tribulations. I cannot bear to have any of my love ones morns because of my premature death. I know that every day stress with life such as school, work, family it is very hard some days I tell myself to take it one day at a time and to be grateful because in other parts of the world they worry about shelter, food and clean water to drink. Here in the states we have that a warm place to sleep at night away from the rain and cold weather. My family migrated from a small village in Laos where there is no electricity, an out house, but my relatives who are still there live off the land and they are very happy with that life style. Me visiting from the states to a whole new environment was like stepping back into time, I can say living there for three weeks was an eye opening experience I will never forget nor change. Life is priceless we are all fortunate to have lived, to love and be loved.

Thursday, November 28, 2019

The Fall Of The Roman Empire Essays (1299 words) - First Triumvirate

The Fall Of The Roman Empire For men who had easily endured hardship, danger and difficult uncertainty, leisure and riches, though in some ways desirable, proved burdensome and a source of grief. The causes for the breakdown of the early Roman Republic cannot be attributed to a single event, trend or individual, rather it was due to a combination of all three in varying degrees. The principal and fundamental cause was the breakdown of the political checks and balances, particularly the Cursus Honorum from 133 BC onwards. This subversion occurred both accidentally and through the subversive behavior of individuals, unconsciously and consciously undermining the fabric of the republic in their quest for power and glory. One substantial outcome of this incapacitation was the emergence of violence as a political means. Once this had occurred the end of the old republic was heralded an autocratic dictatorship was born. The republic was born out of a collapsed monarchy and was specifically geared to prevent a centralization of power. The mechanisms to this end were contained in the Cursus Honorum, a document that outlined the ladder of offices. It demanded, among other things, 10 years of military or legal service before any magistracy could be held, annual election and two years between consecutive offices. This system was designed to ensure that no individual could become too powerful by dividing jurisdiction between several groups and allowing for veto. The Gracchi brothers, Tiberius and Gaius are often blamed for causing divisions and antagonizing the aristocracy and particularly the senate by introducing laws and legislation that, although promoting egalitarianism for the poor, were catalysts to later breaches of the Cursus Honorum. Both Tiberius and Gaius had laws enacted without consulting the senate. This weakened the senate's power and started a trend of ignoring the senate that remained until the breakdown. These Graccian reforms included the implementation of a welfare system whereby Romans citizens would be given free corn and the Lex Agraria or land reforms that broke down the latafundia and increased the number of small-scale farms. The welfare corn system not only aroused violent anger from the nobility but also created an urban mob that relied on handouts and later participated in violence. Tiberius Gracchus ran for election to the tribunate for two years consecutively (123 and 122 BC). This was in direct contradiction to the Cursus Honorum. The senate, when they heard of Tiberius' plan, killed him. This action was significant, due to it being the first time that violence had been used for a political end, it was not to be the last. Marius and Sulla, great leaders of Rome from 119 to 78 BC, can be attributed part of the blame for the breakdown of the republic. Their constant quarreling led to factional fighting amongst the people and eventually to civil war. Marius came into power before Sulla and, like the Gracchi, showed a tendency towards disturbing the status quo and antagonized the nobility. Marius' reforms centered on military change, the most controversial of which was the extension of military service for the landless class. This seemingly insignificant reform had wide repercussions since it created semi-professional soldiers rather than a citizen militia. Since no pension scheme was organized, the soldiers were largely dependent on their commanders for payment and pensions of land. This dependence led to the soldiers being tied to their commanders, allowing for the later development of armies that were loyal to individuals rather than to the state. Marius' contempt for the Cursus Honorum is illustrated by his standing in the consular elections while not in Rome, a post that he gained and held for six years. This action was in dire ct contradiction to the rule of one-year consulships in the Cursus Honorum and allowed Marius to establish a power base that he used for his own political designs. Both Marius and Sulla used violence openly as a political means. The first such incident was during the tribunal election where Marius killed Nonnius, a political opponent to his friend Saturnius. This was not the only example of violence from Marius. When returned from exile, he killed everyone who had ever offended him and took their land for himself. Sulla was not much

Sunday, November 24, 2019

Ghost Soldiers essays

Ghost Soldiers essays Hampton Sides, the author of Ghost Soldiers, did an amazing job detailing the special operation to rescue the prisoners of war at the Cabanataun camp. The Cabanataun camp was a Japanese prisoner of war camp. Sides tells two stories throughout the book, he tells the story of the prisoners of war and then he accounts in detail, the story of the men who were performing a special operation to rescue the prisoners of war. The stories that are told in Side's book are absolutely heart-wrenching and also heart-warming. One side of the book discusses the cruelty that man will inflict upon another man. The other side discusses the risks that man will take to help another man. The story begins with the raid that occurred at Puerto Princesa Prison Camp. On December 14, 1944. American prisoners of war were ambushed by Japanese troops, they tortured these men, beat them and set them on fire among other torture tactics. Out of all of the POWs only 11 survived. Fortunately these men were able to give the United States the heads up on the Japanese treatment of POWs. Luckily for the POWs at Cabanatuan, this was not the first time that POWs had been tortured in Japan, and there were men who were able to rescue the tortured. It all began on April 4, 1942. Major General Edward King went to surrender to the Japanese, they were not faring well, food supplies were scarce and the soldiers were suffering from health issues. King knew that they could not continue. He therefore went to talk to the General Hommu about surrendering. He did this without the consent from officials. He sacrificed himself rather then lead 78,000 soldiers to their death. Not only were there American Soldiers but the Filipinos were fighting along side the United States. When he got to the headquarters to talk to General Hommu, he met with Colonel Motoo Nakeyuma, who was filling in for Hommu. King presented some requests and Motoo denied them. King knew no matter wh ...

Thursday, November 21, 2019

The Influence on Identity of Changez in the Novel The Reluctant Essay

The Influence on Identity of Changez in the Novel The Reluctant Fundamentalist - Essay Example However, it worked to his advantage in the co-operative world of Manhattan-based Underwood Company. Because he was always top of his class, Jim the person that employs him shortly takes keen notice of him. The notice is mainly because of two things which include the fact that they shared the same education background at Princeton and same economic background that was coupled with financial hardships (Hamid, 34). The discussion that is advanced in this paper looks at the indecisive nature of the protagonist and how this aspect has been affected by other characters in the novel especially Jim and Juan. It opines that despite the fact that Changez has a high level of education, much of his actions are deviated by the characters in the novel. It is therefore difficult to identify his own standing in the main issues that the writer tries to project through him. In this perspective, the author tries to show that the influence of many factors put together like environment add to the persona lity of an individual and direct the position taken. The input of education is important in one’s life. The protagonist goes through a high level of education but several instances indicate that the person is motivated by his previous environment. Ailing from a poor background, Changez is forced to live in a society of the elite in order to receive an education. He has to cook his own meals just to sustain his livelihood while receiving the education. The identity that is being built here is resilience. He has to survive in a totally new environment despite the fact that his previous environment does not fit this lifestyle. Poverty forces him to come up with techniques to survive and in this case, he has to make do with the little he has. We are also informed of the cases in the novel that he is footing much of his educational bills by aids.