Financial accounting Essay Example | Topics and Well Written Essays - 500 words

Financial accounting - Essay Example This contingent liability has to be explained in detail in the notes section with references to the law suit, failed bid and the estimated trial date. a. In the light of the information in the article, do you believe that it is appropriate for Santos to utilize a contingent liability note as the vehicle to provide information about the organization’s potential liability in relation to the mudflow claims? From the information provided in the article, it is evident that there is a big uncertainty associated with future claims and settlements. It is imperative to note that Santos has already agreed to make a payout of $ US 22.5 million to Minarak in order to protect itself from past, present and future claims. This reduces the possibilities of Santos being held responsible for claims, though the amount paid to Minarak is very low compared to the damage caused by the mudflows. The deal has also reduced the potential risks for a third party buyer indicating that the company is protected from future claims. As the chances for possible obligations are remote, it is not necessary for Santos to disclose contingent liability. Santos can set aside a certain sun to provide as a relief measure to the affected people of the villages in East Java and establishing new homes for them. Santos can avoid future claims by dealing with the affected directly and providing relief measures. This will reduce the uncertainty regarding the future claims, but at the same time will increase the current obligations. This will reduce the risk for Santos for being taken over by another company. This step also has the added benefit of repairing the company’s brand image in the minds of the people and the government of Indonesia. Hence this cost can be recognized as a provision in the financial statement, as the present obligation as a result of an

Global Impact Essay Example for Free

Global Impact Essay One of the main attractions of Daylesford, Melbourne is its picturesque, Victorian feel, a legacy of its first settlers. Giving the region a European feel, tourists flock to the area to take in its atmosphere, especially when spas antique and crafts shops and natural therapy centers started to populate the area. A regional park as well as natural springs abounding the area is also an added bonus. Suffice to say, tourism is a main industry for Daylesford, Melbourne. Given this perspective, it is a fair assumption that the region only had to tap these existing resources without much capital, and voila, a thriving tourism industry. Others might argue that there are costs involved in running this kind of industry, but we are under the assumption that whoever coined the place as tourist destinations did not have to capitalize on molding nature according to their preference; it was already there in the first place. There is a need to look into the different aspects of tourism, particularly Daylesford, Melbourne to determine how tourism impacts its citizen’s way of life and standard of living, and see whether tourism is worth the cost on the environment as per benefit. Natural Advantages and Disadvantages Tourism is a two-edged sword. A well-known tourist destination such as Daylesford, Melbourne will benefit from the increase of tourist visiting the area through increase in employment relative to increase in infrastructure development. Other forms of employment will also be available, given that tourism caters to various needs of different people. Locals will experience easier access to livelihood opportunities, thus increasing their average standard of living. Yet, this increase in employment will attract people from other places, not for the sights being promoted by the place but because of employment opportunities. This could result, in an increase in the local population, not necessarily bad if it’s in moderation, but anything more, will congest the naturally quant villages. Not to mention that population increase also increases pollution as well as environmental damages. Employment Generated There are a number of job opportunities that opens when tourism is a big business. In this case, spas and natural therapy centers, means a big boom for the medical industry. People who comes into the area, expects good medical services as well as amenities. Vacation houses and bed and breakfasts also benefits from the influx of tourist visiting the area, providing more jobs for the locals, as well as employing the services of the food industry in area. According to a study conducted by Deloitte Touche, International Institute for Environment and Development (IIED) and Overseas Development Institute (ODI): Limited evidence suggests that domestic/regional tourism and independent travel can create proportionately more local economic opportunities than international packaged tourism†¦Within the tourism industry, the informal sector is often where the poor and women can maximize benefits. (p. 10-11) To expound on this conclusions, the study also mentioned that part of tourism advantages, as a product, it is consumed at the point of production, where other opportunities for enterprising souls are created. It is a labor intensive industry, where there is great opportunity for women in the workforce. Needing very little capital, as its main stock is nature-based; it is a diverse industry that can build upon a wide resource base, where participation of the informal sector is also widely accepted. Changes at the local level to accommodate visitor needs In the case of Daylesford, Melbourne, tourism is indeed an important factor in its economy as well as the rest of Victoria region. In a 2006 brief of the Liberal Party Plans and Policy for the Victoria General Election, tourism was identified as one of the major areas where there will be massive development should they win. Accordingly, Daylesford, Melbourne was identified as one of the areas that need to be focused on. Mentioned in the brief, was that a special attention will be given to recognize the special needs and individuality of rural economies such as Daylesford. (p. 7) According to an article from Media Release last September 27, 2007, the government of Victoria was releasing a considerable amount of money to produce to market tourism in Daylesford. As an offshoot of the tourism industry, the government would like to focus on promoting the area as a destination for gourmet food and wine. It certainly has the appeal and the atmosphere for it. Environmental issues including pollution, traffic and crowding Despite the mentioned beneficial effects of the tourism industry, there are drawbacks. Pollution for instance and it also takes its toll on nature if not managed properly. As mentioned before, the need for employment will draw people to a thriving industry, increasing population, thus, pollution. Offshoot industries can also cause much damage to the environment, where this also leads to pollution. As it is, the environment’s greatest enemy is people itself. People cause traffic, and their bad habits leads to more pollution. Also, the constant wear and tear on the environment, because it is a necessity to cater to tourist’s needs, leaves much to be desired. Many changes will have to occur. Sometimes these changes, causes the decline of what was once beautiful and awe-inspiring. Indeed, tourism is a two-edged sword. Both sides have their considerable argument. Although, there is a way for these arguments to meet half-way, by saying that sustainable development; even in tourism is important. There is a pressing need to preserve and maintain the environment, as well as create new opportunities for the economy to prosper. Sustainability is even more needed in this industry because, on all sides of the economy, the environment is where all industry anchors and depends. REFERENCES: Travelmate. Daylesford Victoria. Retrieved October 23, 2008 from http://www. travelmate. com. au/Places/Places. asp? TownName=Daylesford_\_VIC UK Department for International Development. Bennett, O. , Roe, D. , Ashley C. (1999). Sustainable Tourism andPoverty Elimination Study. Retrieved October 23, 2008 from http://www. propoortourism. org. uk/dfid_report. pdf Victoria Online. Daylesford and Macedonian Ranges Tourism Funding Boost. Retrieved October 23, 2008 from http://www. legislation. vic. gov. au/domino/Web_Notes/newmedia. nsf Victoria Liberal. The Liberal Party’s Policy and Plans for Victoria for the 2006 State Election Building on Success: A Plan for Victoria’s Tourism Industry. Retrieved October 23, 2008 from http://www. vic. liberal. org. au/documents/Tourism_Policy. pdf. pdf

Riding The Train Essay -- essays research papers

Riding the Train (Description Essay ENC1101) Anytime a person experiences something for the first time, that experience can reside in their mind forever. Their first kiss, first love, and first look at the sunrise may permanently float among their cherished memories. My mind contains many of these memories. Although my first train ride occurred over 15 years ago, I still recall every wonderful detail from preparing for the trip to discovering the inside of the train and the beautiful five hour ride.   Ã‚  Ã‚  Ã‚  Ã‚  It was a breezy day in the summer of 1985 and after spending a week visiting my grandparent’s home in Sebring, Florida, I prepared for my first train ride home. Recalling many old movies I’ve watched with tearful lovers embracing on rain-soaked platforms, I carefully chose my train-riding outfit: a simple, tailored white dress, a pair of lace gloves reaching only to my wrists and a braided straw hat complete with a thick red sash tied neatly around the crown with an exploding bow draping down behind me. I settled into the back of my grandfathers Cadillac and my mind filled with visions of how my first train ride would be. Arriving at the station, I tearfully kissed my grandparents goodbye a bit more dramatically than necessary. As I strolled confidently towards the train platform, I felt like Audrey Hepburn or Ingrid Bergman and was quite certain many eyes rested upon my grace and followed me through the crowded terminal. Pushing open the heavy glas. ..

Harlem Renaissance :: essays research papers

Harlem Renaissance What is a renaissance? A renaissance is a movement or period of vigorous artistic and intellectual activity. There was a famous renaissance in Europe during the transition from medieval times to modern times that is still taught today. There was, also, a not so well known renaissance that occurred in the United States from the 1920’s to the 1930’s in Manhattan. This renaissance was called â€Å"The New Negro Movement†, but was later called the Harlem Renaissance. During this time, there was an unprecedented outburst of creative activity among African-Americans that occurred in all fields of art. The renaissance started off as a series of literary discussions in lower Manhattan (Greenwich Village) and upper Manhattan (Harlem). Many African-Americans had a considerable impact on modern day arts during this renaissance. Alain LeRoy Locke was considered the leader and chief interpreter of the Harlem Renaissance. His efforts to debunk race-based myths of the inherent intellectual, social, and spiritual inferiority of African-Americans that emerged in the post Reconstruction era are thought to be some of his greatest accomplishments. He sought to destroy commonly held myths through his writings and by identifying, selecting and promoting a talented group of well-educated African-Americans to become leaders and role models in their communities. To achieve greater understanding and harmony between the two races, Locke declared that "...there is a growing realization that in social effort the cooperative basis must supplant long distance philanthropy." This meant he felt that Negro people would have to develop self-sufficiency and no longer rely on seemingly altruistic efforts of other people. Langston Hughes was one of the poets who published many works of literature during this time. He acquired a medal give by the National Association for the Advancement of Colored People known as the Spingarn Medal in 1960. With this medal, he joined the ranks of famous African-Americans who spoke out or showed that racism was wrong such as Dr. Martin Luther King, Maya Angelou, Rosa Parks, and George Washington Carver. Another person who played a role in the Harlem Renaissance was Countee Cullen. At New York University his works attracted critical attention. His first collection of poems, COLOR (1925), was published before he finished college. Countee was a part of the fresh generation of new writers that came out during the renaissance. In 1927, Countee published two more volumes of verse - Copper Sun and The Ballad of the Brown Girl - and edited an anthology of Negro poetry called Caroling Dusk.

The Enron and Worldcom Scandals

E. Boos – Week 2 – Assignment February 17, 2013 The Enron and WoldCom Scandals ENRON 1. The segment of Enron’s operations that got them into difficulties had several parts. They published misleading financial reports. They could not meet their bridge financing commitment with Barclay Bank because outside investors were not found. Because of this, they restated activities of JEDI and Chewco SPEs so they could be retroactively consolidated into Enron’s accounts. The SPEs helped to hide the inaccurate accounting records.Enron’s legal department wrote contracts that helped provide a cover for misuse of funds regarding the SPEs. Future revenue was reported as current revenue. Stocks were paid with promissory notes instead of cash. They also engaged in off-the-books activities and excessive executive compensation. Enron’s board of directors allowed the executives, accountants and legal department to use Special Purpose Entities (SPEs), a type of pa rtnership, in an attempt to camouflage their debt and create a facade of financial stability (Brooks, 2007). 3. Enron’s directors understood how profits were made.They also knew management’s activities were dishonest. Andrew Fastow was active in forming the SPE partnerships and his affiliation with LJM2 was a conflict of interest. When Enron began experiencing financial problems in October 2001, the board of directors began holding special meetings. They were paid with cash, restricted stock, phantom stock units and stock options. The Senate Subcommittee Report, dated July 8, 2002, found that the Enron board of directors was aware that employees participated in management of the SPEs which was a conflict of interest.The directors ignored the inaccurate accounting, extensive unrecorded activities and excessive executive compensation. The Senate report discovered that the board of directors knew of financial activities between Enron and some of the board’s members . The board permitted consulting services, internal audits, and external audits to be performed by the same company, namely, Arthur Andersen (Brooks, 2007). 5. Ken Lay was chairperson of the board. He reassumed the position of CEO after Skilling resigned. As CEO he oversaw all of Enron’s activities.Lay and Whaley directed Causey to sell the Raptor SPEs. The sale price of was privately negotiated between Fastor, on behalf of Enron, and Kopper on behalf of LJM2. Lay did not interfere when Arthur Andersen directed Enron to record the buyout excess money as income. He knowingly allowed fraudulent activities and false information to be included in the financial reports. This was unethical. The Powers Report identifies seven questionable accounting issues concerning the sale of the Raptors (Brooks, 2007). 6.The board of directors did not insist that full disclosure of Enron’s earning be made available to the public and the shareholders. They allowed inaccurate reports to be published. Since they did not challenge management involvement in fraudulent activities, this meant the shareholders interests were not protected (Brooks, 2007). 9. Conflict of interest concerning SPE activities occurred because Enron employees were active in managing certain SPEs. Losses were not reported in end of year reports to offset other nonprofitable dealings.Arthur Andersen did not report all of the earnings and helped Enron cover up losses. When Andrew Fastow, wanted to manage the SPE, Chewco, he was advised by Jeffrey Skilling who was on the board of directors, that he should not manage Chewco because it would be a conflict of interest. Instead, Fastow appointed Michael Kopper who worked for him at Enron, to manage Chewco (Brooks, 2007). WORLDCOM 1. To inflate their profit in the current period, WorldCom created overstatements of cash flow and income by inaccurately reporting line costs. Line costs were a major expense to WorldCom.They were payments WorldCom made to third party telecommunicator network providers for the right to access their networks. These costs should have been shown as an expense rather than appearing on the income statement (Brooks, 2007). 2. WorldCom’s board of directors could have prevented the manipulation of revenue that management used if they had not been intimidated by Bernie Ebbers. They allowed themselves to be intimidated by Bernie Ebbers when he did not want their questions answered or give them more definitive explanations. Eventually, they demanded Bernie Ebber’s resignation and he resigned.The board of directors scheduled periodic meetings with WorldCom. The directors should have been more involved and familiar with WorldCom’s activities and efforts to manipulate expenses and decreased income (Brooks, 2007). 4. Bernie Ebbers was the CEO of WorldCom, the CFO was Scott Sullivan and David Myers was the Controller. Prior to working for WorldCom they had worked for Arthur Andersen. Arthur Andersen w as the auditor for WorldCom. That is why the accountants did not say or do anything to prevent Ebbers’ manipulation of WorldCom’s financial reports (Brooks, 2007). . Ebbers received $408. 2 million dollars as a loan to buy WorldCom stock or for margin calls as the stock price fell. Instead of using the money for the purpose he received it, he used it to buy a cattle ranch in Canada, build a new home, pay for personal expenses of a family member, and provide loans to family and friends (Brooks, 2007). Reference: Brooks, L. J. (2007). Business & professional ethics for directors, executives, & accountants (4th ed. ). Retrieved from The University of Phoenix eBook Collection database.

Workplace Ethical Issues

Workplace Ethical Issues Workplace ethics refers to moral principles and values governing proper behavioral conduct in the place of work (Barry Shaw, 2013). Work ethics guide the managers as well as employees to do the right thing even if doing the wrong thing can equally be rewarding and satisfying. Therefore, workplace ethical issues involve a plethora of ethical dilemmas and ethical abuses that come into play in any job.Advertising We will write a custom essay sample on Workplace Ethical Issues specifically for you for only $16.05 $11/page Learn More An ethical issue is defined as an illegal, unethical, or irresponsible act made against the employer, and it jeopardizes the employer’s business. Ethical issues arise when workers including the managers and the subordinates are given the responsibility of making decisions about alternative courses of action. This paper discusses a few ethical issues that arise in the workplace. Harassment of the co-workers or clients is one o f the major workplace ethical issues that involve violation of the employers’ workplace ethics policy. Harassment in any workplace may involve unsolicited sexual advances, interferences with work performance through intimidation, or non-compliance with the conditions of work. Sometimes illegal harassment can be based on sex, religion, age, disability, race, or color. Johnson (2007) provides that harassment does not only involve violation of business ethics, but also involves a breach of the federal laws. Sexual harassment is the common ethical issue many workers experience at their workplaces and it is propagated by both the management and regular employees. Basically, sexual harassment of any nature makes the workplace hostile and causes distress among the sexually abused employees. According to Bredeson and Goree (2011), the most common ethical issue within sexual harassment is a dual relationship that involves sexual relationships between employees who share professional r esponsibilities. Furthermore, sexual harassment occurs when employees engage in unethical intimate relationships, which in turn affects their professional decision-making process. Consensual relationships at workplace between a senior employee and a junior employee can become dangerous. This may happen because a senior employee has more authority to affect the working ability of the junior employee if their intimate relationship breaks.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More However, if this happens, the subordinates should report the act to the relevant authorities because it is improper for any person to use his/her authority to demand favors or create a hostile work environment (Barry Shaw, 2013). Therefore, it is advisable to avoid consensual relationships with co-workers to combat ethical dilemmas and workplace distress. Substance abuse is another ethical issue that crops up at many workplaces. It may involve dependence on stimulating substances such as alcohol and other addictive intoxicating drugs. Addiction to any substance becomes a workplace ethical issue when either a manager or a regular employee’s work performance and productivity are impaired until they use the substance (Johnson, 2007). Alcohol is the most abused substance, and when the employees carry alcohol to workplaces or use in the workplace, it raises serious ethical questions. Generally, substance abuse can be a serious ethical issue if not handled with care since it can create a hostile work environment, and consequently jeopardize the productivity and performance of the entire workforce. In addition, confidentiality is a workplace ethical principle that becomes a familiar ethical issue when it is violated (Johnson, 2007). For instance, the disclosure of an employee’s personal information or the employer’s business strategy to rival organizations is a ma jor violation of the workplace ethics. Actually, protecting the employees from privacy invasion creates trust and perhaps increases their productivity. However, when confidentiality is violated, serious ethical implications may occur, which affect the business negatively. Work ethics require that the clients’ private information or the co-workers personal information be accessed by authorized individuals only. Conflict of interest is another common workplace ethical issue. It refers to a situation whereby an individual’s interests affect or influence his/her workplace judgment, actions, or decisions. Conflicts of interest are virtually unethical and illegal because they negatively affect workplace performance, decision-making process, and relationships with other participants (Bredeson Goree, 2011). Conflict of interest is a serious ethical issue, which should be avoided or resolved immediately it appears because it may result in professional misconduct in the workpla ce. Despite workplace ethical issues being endless, organizations can devise moral or ethical policies to protect their employees from ethical violations.Advertising We will write a custom essay sample on Workplace Ethical Issues specifically for you for only $16.05 $11/page Learn More For instance, an organization can develop a workplace policy based mission, vision and code of conduct, and ensure that each employee understands the code of ethics. In addition, the organization can provide workplace ethics training for employees, create a legal office to deal with employees ethical issues, and research all federal and employment laws relating to whistle blowing to avoid making decisions that lead to negative ethical implications (Bredeson Goree, 2011). Conclusion In summary, ethical issues exist in almost every workplace because workers often face situations, which involve ethical dilemmas. Moreover, when ethical issues are not resolved in time, they resul t in a hostile work environment making it harder for the employees to give their maximum potential. Thus, it is imperative for employers to respond appropriately to every ethical issue that arises in the workplace to make the workplace safe and friendly. References Barry, V., Shaw, W. (2013). Moral Issues in Business (12th Ed.). Wadsworth: Cenage Learning. Bredeson, D. Goree, K. (2011). Ethics in the workplace (3rd Ed). New York: Cengage Learning. Johnson, C. (2007). Ethics in the workplace: tools and Tactics for organizational Transformation. London: Sage Publications.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More

Spanish Phrases That Refer to Foods

Spanish Phrases That Refer to Foods Just because a Spanish phrase includes a word for a type of food doesnt mean it has anything to do with food - just as the phrase eye candy isnt meant to satisfy a sweet tooth. Below are more than a dozen examples of such phrases and idioms. Note that many of the translations arent literal but are colloquial, as are most of the Spanish phrases. Chocolate (Chocolate) In English, you may give a foe a taste of her own medicine, but in Spanish you can give her soup made from her own chocolate, sopa de su propio chocolate. There is also a Spanish equivalent of the medicine metaphor, una cuchara de su propia medicina, a spoon of her own medicine. Los Mets le dieron a los Cachorros sopa de su propio chocolate al barrerles la serie de cuatro juegos. (The Mets gave the Cachorros a taste of their own medicine by sweeping the series in four games.) Harina (Flour) Ser harina de otro  costal, to be the wheat from a different bag, means to be something unrelated to what is being discussed. La carrera de Cameron hoy est en riesgo, pero eso es harina de otro costal. (Camerons career is at risk today, but thats another matter entirely.) Jugo (Juice) To remove the juice from someone, sacar el jugo a alguien, or remove the juice from something, sacar el jugo a algo, is to get the greatest benefit from a person, thing, or activity. El entrenador le saca el jugo a los jugadores. (The coach gets the most out of his players.) Lechuga (Lettuce) Someone who is fresco como una lechuga (fresh as a head of lettuce) is someone who is healthy, alert and in control of him- or herself. Possible similar phrases in English include cool as a cucumber and fresh as a daisy. Estaba fresca como una lechuga, sonriente y dispuesta a hablar con quien se le acercara. (She was all ready to go, smiling and inclined to speak with anyone who approached her.) Manzana (Apple) A bone of contention, something that becomes the focus of a dispute, is a manzana de (la) discordia, an apple of discord. The phrase comes from the Golden Apple of Discord in Greek mythology. Siria es la manzana de la discordia en las negociaciones de paz. (Syria is the sticking point in the peace negotiations.) Pan (Bread) We think of someone in prison as living on bread and water, a pan y agua. In Spanish, the phrase often refers to a strict diet, and sometimes to other types of hardships or deprivations. Si llevas un tiempo a pan y agua, intenta no pensar en ello y busca tu placer de otro modo. (If you spend some time deprived, try not to think about it and seek your pleasure in some other way.) Que con su pan se lo coma (roughly, let him eat it with his bread) is one way of expressing indifference to someones plight. I dont care, is a possible translation, although context can suggest many others. Hay muchos hoteles que no se permite la entrada con nià ±os. Quien elige un hotel para familias, que con su pan se lo coma. (There are many hotels that dont allow children. I dont have any sympathy for someone who picks a family-oriented hotel.) Ser pan comido (to be eaten bread) is to be extremely easy. Similar food phrases in English are to be a piece of cake or to be as easy as pie. Con nuestro software, recuperar un servidor de correo electà ³nico es pan comido. (With our software, restoring an email server is a piece of cake.) Someone born with a silver spoon in her mouth can be said to nacer con un pan bajo el brazo, born with a loaf of bread under her arm. El presidente no entiende  la gente. Fue nacido con un pan bajo el brazo. (The president doesnt understand the people. He was born born with a silver spoon in his mouth.) Pera (Pear) A candied pear, pera en dulce, is a thing or person that is widely seen as desirable. Mis padres terminaron de convertir su casa antigua en una pera en dulce. (My parents finished converting their old house into a gem.) If something is old, it is del aà ±o de la pera, from the year of the pear. No son compatibles con esta tà ©cnologà ­a, que es del aà ±o de la pera. (They arent compatible with this technology, which is as old as the hills.) Taco (Taco) Taco de ojo, meaning eye taco, is used primarily in Mexico and has a meaning similar to eye candy, especially when it refers to someone with sex appeal. As in the following sentence, it is often combined with the verb echar, which by itself usually means throw. Estas pelà ­culas de Netflix estn buenà ­simas para echarte un taco de ojo con los actores que salen. (These Netflix movies are excellent for tossing you eye candy with the actors who perform.) Trigo (Wheat) No ser trigo limpio, to not be clean wheat, is said of a person who is dishonest, creepy, shady, unreliable, or otherwise suspicious. The same phrase is used less frequently for things that seem suspicious or fishy. Recibà ­ un SMS de mi hermano: Cuidado con esa chica, no es trigo limpio. (I received a text message from my brother: Be careful with that girl. Shes bad news.) Uva (Grape) To have a bad grape, tener mala uva, is to be in a bad mood. The same can be said of someone with bad intentions. Tener mala leche (to have bad milk) can be used in the same way. La que tenà ­a mala uva era Patricia. (The one in a bad mood was Patricia.)

deforestation essays

deforestation essays Deforestation is the permanent destruction of indigenous forests and woodlands.(WWF) Currently, forests cover approximately one fifth of the worlds land. Forests provide us with many products we use in our everyday lives. They also provide for us in other ways such from helping stop soil erosion to providing us with medical drugs, dyes and fabrics.. Humanity depends on the survival of a healthy ecosystem and deforestation is causing many social, economic and ecological problems. Approximately 12 million hectares of forests are depleted each year. Ninety percent of the clearing occurs in the tropical rainforests. At the current rate of clearing, all tropical rainforests will be lost by the year 2050.(WWF) There are many reasons that deforestation occurs. Commercial Logging, Ranching, and farming are the main causes of deforestation. The UNFPA (United Nations Fund for Population Activities) said in its 1990 report that population growth may have been responsible for as much as eighty percent of the forest land cleared between 1971 and 1986 to make room for agriculture, cattle ranching, houses, roads and industries (Ramphal, 1992, p.55) Commercial Logging is accounting for the elimination of about 20,000 square feet of tropical forests per year. The increasing demand for fuel wood as populations expand is another important factor leading to deforestation. In most developing areas, wood is the primary source of fuel. In many of these areas, the demand for fuel wood is rising at about the rate of population growth, and ahead of the destruction committed by loggers. (Hardaway, 1994, p. 201). One third of the worlds people depend on wood for fuel as a significant energy source (Dudley). Tropical forests cover about 10 per cent of the worlds dry land surface, mostly located in South America and Asia (Dudley 6). In the tropical forests of the world, deforestation is occurring for agriculture and liv...

Should our food habits and eating preferences be guided by sense of Term Paper

Should our food habits and eating preferences be guided by sense of morality - Term Paper Example Maybe, what is intended is not that you are free to do whatever you want to the animals, morality states that we cannot treat animals with barbarity, brutality, savagery and truculence, but† since humans are made with more rationale than the rest of the animals on earth, it will be up to them to see that the animals are well cared for – humans shall not harm or kill them unless it is absolutely necessary." (Weil). It's not that I suppose ethics isn't an element in consuming creatures however, the cruel actuality of life is that with a explicit end goal to feed one form, some life, a living thing whether an animal, fish, bird or plant, must be given the ax. Every species has its own sort of sustenance that their physique needs in order to survive. Some individuals have the capacity to be solid on a veggie lover eating regimen, however numerous individuals go for vegetarian diets and sometimes their health deteriorates to dangerous levels. However, some individuals, regard less of the fact that their health suffers as a result of their veggie lover eating regimen, won't consume meat items in light of moral explanations. Endeavoring to go against what your physique needs in an exertion to be an "exceptional individual" is not ethics or morality, its silliness. It’s corrupt to damage yourself! Also, in the event that you don't think about yourself, and might rather spare a creature's existence than your own, that is one thing, however in the event that you have children or a companion, it would not seem to be a sensible, healthy and moral choice to give priority to an animal’s life over your own. You might be going overboard with your morality obligations because you have certain responsibilities regarding family and professional life. At the same time provided that you still consume meat from processing plants you have not, by definition, assimilated the actuality of atrocities committed by these plants. In the event that you legitimately comprehended the nightmarish fierceness of what happens inside these austere animal correctional facilities and butcheries, you essentially would not consume this meat (Walsh). Consider the fact that numerous individuals all over the world consume next to no meat and are among the planet's longest-living individuals, healthier by all intents and measure. Corporations that possess these horrific industrial facilities take agonies to keep their operations mystery, covered up behind showcasing symbolism (Weil). The even bigger concern is that, efforts to expose this gruesome and nightmarish abomination in exact, intentionally sourced profundity are not yet noticeably successful. Sacrificing your morality on the altar isn’t the only way of consuming meat, there’s a middle sensible path as well. It is quite clear that we see value in responsible farming on a diminutive scale. The logic behind this practice is that there is a considerable time period for an animal to become suitable for slaughtering. Assuming that individuals needed to raise all the creatures they consumed notwithstanding growing everything else they consumed, it is highly unlikely that they have the capacity to devour meat at the same rate most individuals do today, they'd

Impact and flexure tests on hampfibre Essay Example | Topics and Well Written Essays - 1000 words

Impact and flexure tests on hampfibre - Essay Example Before analyzing the given data, we must have a look at the basic preliminaries and definitions about the deformation, impact velocity, Hooke’s law and others, Deformation Deformation is the study in continuum mechanics which defines the transformation of an object (material) from its original (reference) shape to a newly adapted form. Deformation can be caused by the external stress (force) effects such as electromagnetic force, gravity, stress, strain and load or temperature. Impact velocity It is the relative measure of the velocity of one object to another in a very small transient time before the interaction of the two objects (interaction could be the result of applied force). In ideal scenario the velocity of the impacting object must not be reduced to 0 and it rarely happens in practical situations. velocity_(impact) = (m_1\vec v_(1f) + m2 vec v_(2f))/m_1 ~ Vec_v shows the velocity vector*. Hooke’s law Hooke’s law is a concept of classical mechanics which discusses the force needed to compress or extend the shape by an amount X (distance). Hooke’s law is also a measure of the deformation of solid bodies as long as deformation impact is small. It is also defined as the first order linear approximation or the material response studied in material science and material engineering (Bansal, 2010). Plastic region: Area under the stress-strain graph after bypassing which, the permanent change and deformation in a material starts occurring. This plastic region is shown in the stress strain graph as the highest point in the curve. Before plastic limit, there is an elastic limit under which the material does not deform itself but it remained confined in the actuality of its originality. However as soon as the elastic and the plastic limit is breached Plastic deformation take place in this deformation, upon uplifting the force and the load, the material does not regain its shape but it tends to adapt the newly deformed shape as the cons equence of the load applied to bring about the change of the shape. Stress: Any force applied in purpose to change the shape and objet and to make that object slide against its own structure. \Shear Stress: It is the force which attempts to deform an object by applying pressure on the surface of the object. Sress = Force/Area (i.e. force per unit area) Stress is not a vector. It is a tensor. Elastic Deformation: region in the stress-strain graph where the deformation take place in a transient mode. It means that the deformation in this region is temporary. Beyond this limit, the material experiences plastic deformation which is permanent. Figure #1 The above figure shows the effect of the impact velocity on the three shapes and different samples. The above figure shows that the impact velocity of the 30 degree conical and the 90 degree conical shape is nearly the same because of having a harmony in the shape (as both are conical). The next shape which is a hemispherical shape, the f igure shows that it has less impact of the relative impact velocity as compared to the rest of the figures. Because the hemisphere has a changed shape and surface as compared to the conical tip, it exhibits an elasto-plastic dynamic behavior under examination. This also relates with the hemispherical heavenly bodies and other cosmological objects who while colliding with each other do not cause any explosion or sudden disruption, but are slowly deformed resulting catastrophic vibration (seismic) activities. Figure # 2 This diagram shows the effect of the load variation and its results on the various samples of three different shapes. With the varying samples of these conical 30, conical 90 and hemispheres shapes the load is also being shown to be varying and gradually rising under the scenario of the change of the shapes. This shows that as the shapes change the ability to deform an object or bypassing its deforming threshold and the requirement of the force to perform this task var ies in accordance with the

Current Issue Coursework Example | Topics and Well Written Essays - 250 words

Current Issue - Coursework Example While the U.S. battles with the ranks of fearful parents, the the anti-vaccine movement has grown exponetially in Europe and Russia, much to the detriment of the children involved. That is the claim made by Maggie Fox (2015) in her NBC article â€Å"Vaccinate Against Measles, WHO Tells Europe and Russia†. Basically, the importane of vaccination is not something to be toyed with as it can help to prevent the future spread of diseases as in the case of Polio in the United States. By vaccinating a child early against Measles, he is given a chance to prevent the spread of the illness to other children he comes into contact with and in the process â€Å"kills† a carrier line of the virus (â€Å"Five Inmportant Reasons to Vaccinate Your Child†). This is a reason that I totally agree with as I have seen first hand the effects of Polio in non-vaccinated children in poor countries where vaccination is not possible. However, in other areas of the world such as the Philippines in Asia, where the same vaccine is mandatorily given, there are no active cases of polio. Vaccinating a child against a life debilitating illness such as Measles is not something that a loving parent should be willing to not consider. Afterall, if a doctor told them that there was a vaccine for the common cold, they would be the first one to sign up their child for the vaccine. So, it is important to make sure that children, who cannot protect themselves, are properly protected by their parents against existing viruses (â€Å"Reasons to Have Your Child Vaccinated†). As a future responsible parent, I fully support the idea of prevention rather than having to find a cure. If you prevent the spread of an illness or prevent your child from contracting it, then you have already paid it forward to the next child, whose immune system may not be as strong as his parents might think. Fox, M. (2015). Vaccinate against Measles, WHO tells Europe and Russia. nbcnews.com.nbcnews.com Retrieved

Accounting for Income Tax Essay Example | Topics and Well Written Essays - 1500 words

Accounting for Income Tax - Essay Example In the same way, the recognition of deferred tax liabilities and assets in combination of an entity has implications on the extent of goodwill that is realised in the recognised bargain purchase gain or in such an entity combination. Other areas that are dealt with by this standard include the recognition of differed tax assets that are generated from unused tax credits or unused tax losses, and the disclosure of income taxes information and the presentation of income taxes in the financial statements (EFRAG, 2011). According to IAS 12, the way, a liability is settled or the way an asset is recovered can have implications on either the item’s tax base or the relevant tax rate, or both. For example, if a vehicle is sold, indexation can be applied on it, in addition to tax deductions against the proceeds of its original cost. In other words, the tax base of the vehicle would act as the vehicle’s indexed cost. On the other hand, if the vehicle is used to run business with the purpose of making taxable profits, corporation tax allowances are not provided, and in that note, its tax base would be zero. It is, however, essential to know that the tax rates applied on use of an item or on sales differ from one jurisdiction to the other (EFRAG, 2011). Difficulties of applying and understanding IAS12 and provide examples. The standards are perceived by the users of financial statements as complex, incomplete and non-standardised. In particular, the information regarding the deferred tax is considered, by users, to be to be insufficient to an extent that it is difficult to forecast the future tax cash flows, accurately. Incidentally, it would have been much helpful if the users are able to understand the strategy applied by an entity, which should be coupled with clear clarifications on the treatment of tax expenses because users do not have the technical accounting knowledge to understand accounting irregularities and complex tax issues that characterise the financial statements. These limitations originate from lack of reflection of the economics of transactions by the accounting method, and from the current standard’s exceptions to the principles - IAS 12 requirements to recognise deferred tax on assets estimated at fair value, and long leasehold investment assets does not reveal the economic implications of recovering the property (EFRAG, 2011). In some jurisdictions, the seller is prohibited from deducting the cost of the property against the income following its use. In such a situation, the fair value of the property will show the present value of future cash flows minus the payments of future tax. Although the current provisions by IAS12 may not reveal the economic impacts of getting back the carrying amount in such situations, when the property is valued at fair value, the deferred tax liability reproduces a tax impact that is perhaps already featured in

Character Analysis Assignment Example | Topics and Well Written Essays - 1000 words

Character Analysis - Assignment Example The first words spoken by the girl of his dream was also about ‘Araby’, giving the reader the assumption that it will be a mythological place that he can escape from reality and his harsh environment. The story of ‘Araby’ highlights the contradiction between reality and illusion through illustration of the transformation of innocence to the path of realization and disillusionment as a phenomenon that occurs in a child’s boyhood. The protagonist of the story is the matured boy who had once been the innocent boy depicted in the story. The story opens with the lines â€Å"North Richmond Street, being blind, was a quiet street except at the hour when the Christian Brothers' School set the boys free†. Paradoxically, even though they were free from school, even their play did not give them the desired pleasure, for it was an equally dull world, where not even play brought any stimulant for the children. All these descriptions of dullness actually cre ate the backdrop against which the boy takes resort to an imagination larger than life and hence encounters a surprising disillusionment. In â€Å"Araby†, the author focuses on character rather than on plot to expose the ironical evidences present in self-deception. On one hand, "Araby" is a story of a boy’s search for excellence or his dream. The search is in vain but gives way to an inner self-realization and an initial step into manhood. From another facet, the story encompasses a grown up man's experience. While the boy's first hand experience relates to his meet with the first love it is also a portrayal of an unrelenting problem of human life – the incongruity between what one wishes to be or have and what destiny actually has in store for us. This opposition experienced by the boy sets up the theatrical background of a story of first love as narrated by the author who has used some consequential symbolic metaphors and irony to reveal the meaning of the st ory. Symbolic images portray the boy as a lonely individual who is aware of the bleakness of the surroundings – the dullness that he rejects silently to find solace in his world of fantasy. During the first reading, the story might seem to be about the love story or first crush of a young boy who craves to gain the attention of the girl, ‘Mangan’s sister’ whom he adores in his mind - â€Å"Her dress swung as she moved her body, and the soft rope of her hair tossed from side to side† (Joyce, 539). The boy simply cannot get her out of her mind – â€Å"At night in my bedroom and by day in the classroom her image came between me and the page I strove to read.† After the time when the girl speaks to him asking him to visit ‘Araby’, it is as if â€Å"The syllables of the word ‘Araby’ were called to me through the silence in which my soul luxuriated and cast an Eastern enchantment over me† (Joyce, 540). The bo y has now grown up into a man who is already aware of the reality and talks about his childhood innocence that led him to find a strange solace in fantasizing to describe which he says, â€Å"soul luxuriated†. The idea of casting an enchantment somewhat prepares the contrast image that is eventually revealed in the end to make the boy realize the truth about the world where he lived. The presence of the girl’

Accounting for Income Tax Essay Example | Topics and Well Written Essays - 1500 words

Accounting for Income Tax - Essay Example In the same way, the recognition of deferred tax liabilities and assets in combination of an entity has implications on the extent of goodwill that is realised in the recognised bargain purchase gain or in such an entity combination. Other areas that are dealt with by this standard include the recognition of differed tax assets that are generated from unused tax credits or unused tax losses, and the disclosure of income taxes information and the presentation of income taxes in the financial statements (EFRAG, 2011). According to IAS 12, the way, a liability is settled or the way an asset is recovered can have implications on either the item’s tax base or the relevant tax rate, or both. For example, if a vehicle is sold, indexation can be applied on it, in addition to tax deductions against the proceeds of its original cost. In other words, the tax base of the vehicle would act as the vehicle’s indexed cost. On the other hand, if the vehicle is used to run business with the purpose of making taxable profits, corporation tax allowances are not provided, and in that note, its tax base would be zero. It is, however, essential to know that the tax rates applied on use of an item or on sales differ from one jurisdiction to the other (EFRAG, 2011). Difficulties of applying and understanding IAS12 and provide examples. The standards are perceived by the users of financial statements as complex, incomplete and non-standardised. In particular, the information regarding the deferred tax is considered, by users, to be to be insufficient to an extent that it is difficult to forecast the future tax cash flows, accurately. Incidentally, it would have been much helpful if the users are able to understand the strategy applied by an entity, which should be coupled with clear clarifications on the treatment of tax expenses because users do not have the technical accounting knowledge to understand accounting irregularities and complex tax issues that characterise the financial statements. These limitations originate from lack of reflection of the economics of transactions by the accounting method, and from the current standard’s exceptions to the principles - IAS 12 requirements to recognise deferred tax on assets estimated at fair value, and long leasehold investment assets does not reveal the economic implications of recovering the property (EFRAG, 2011). In some jurisdictions, the seller is prohibited from deducting the cost of the property against the income following its use. In such a situation, the fair value of the property will show the present value of future cash flows minus the payments of future tax. Although the current provisions by IAS12 may not reveal the economic impacts of getting back the carrying amount in such situations, when the property is valued at fair value, the deferred tax liability reproduces a tax impact that is perhaps already featured in

The gendering of people and nations Essay Example | Topics and Well Written Essays - 1500 words

The gendering of people and nations - Essay Example The policies of Woodrow Wilson were centered around the promotion of progressive American ideals and reforms. Liberalism was the belief in basic human rights such as the right to freedom of religion and free speech. The United States also promoted the system of democracy to ensure that vestiges of colonial rule were eliminated, in favor of political institutions that promoted active participation by the people in the formation and functioning of Governments. The development of the Truman doctrine and the Marshall Plan, as well as American leadership in the development of the United Nations and NATO are all means by which America has sought to enhance the levels of support it receives from other international countries for its democratic principles. During the first world war, President Woodrow Wilson opposed the German submarine warfare against commerce as a â€Å"war against all nations† and clearly articulated the objectives that must be sought to be attained – â€Å"our motive will not be revenge or the victorious assertion of the physical might of the nation, but only the vindication of right, of human right, of which we are only a single champion†¦Ã¢â‚¬ 1 This clearly sets out the direction in which American foreign policy was to be headed; it was to focus upon the propagation of basic human rights across the world, since America was the sole champion of such rights and the progressive reforms taking place in the country were also to be echoed in foreign relations. When the preservation of such principles have entailed the United States entering into war, it has been adequate as a propellant, for instance during the first world war, when the motive behind entering the war was to resist German imperial ism and to make the war a safer place for democracy to thrive. One example of implementation of American values and principles on civil rights may be noted in the representation of women in the new international organizations

Personal Statement Essay Example for Free

Personal Statement Essay What you want to study at university and why * Specific aspects of the courses that interest you * Examples of coursework you have completed * Practical work you have enjoyed * Books, articles, etc. you have read related to the subject area * Work experience or voluntary work in this area * Conferences you have attended * Personal experiences that lead to the decision to take this subject * Where you hope a degree in this subject will take you in the future * Experiences that show you are a reliable and responsible person * Part-time job * Business enterprise * Community and charity work * Sixth form committee * Helping out at school events and open days * Young Enterprise, World Challenge, Duke of Edinburgh award, Asdan Award, Debating societies, and what you have gained from these experiences. Your interests and skills * What you like to do in your free time * Sport and leisure activities * Subjects you study that are not examined * Musical instrument(s) you play * Languages you speak * Prizes you have won or positions achieved in your interests From the personal statements you have just read through, you may have gathered the following guidelines: * Don’t sound arrogant and pretentious * Try to have an interesting phrase or paragraph to start and finish on * Try not to quote books, magazines or publications in a way that makes it sound like you’ve only read them to put them on your statement. * Do not lie outright and stay as close to the truth as possible * Dont try to be funny or make jokes in your statement * Dont start every sentence with I * Dont include your hobbies and interests unless they are relevant * Dont use vocabulary you dont normally use and just looked up in a dictionary * Dont use famous quotes in your statement unless you back them up with information on how and why this person’s quote influenced you. Dropping them in just for the sake of it makes you look silly and that you haven’t given serious thought to your personal statement. * Dont repeat things already on your UCAS form, e.g. predicted exam grades. * With the exception of a gap year, dont make claims you are going to do something before you come to university * Dont include clichà ©s * Dont take any political or religious viewpoints. write down a list of words or sentences you would like to use like this: * to gain greater understanding of the world around you * sends a signal to prospective employers and graduate schools * students of economics become problem-solvers * the fact is economics affects our daily lives * a challenging and diverse discipline * develops analytical skills, quantitative skills, research skills * it is interesting and relevant Another approach is to split up your notes into a few categories and write a paragraph on each category. For example: * Paragraph 1: Introduction to the subject, the aspects you’re interested in and why * Paragraph 2: What you have done related to the subject that isn’t already on your UCAS form * Paragraphs 3 and 4: Work experience placements and relevant activities at school * Paragraph 5: Your interests outside of school, particularly those that show you are a responsible and reliable person * Paragraph 6: Your goal of attending university and a memorable closing comment In our opinion its best to start with why you want to take your subject, and finish with why you want to go to university or what you want to do afterwards. Before you begin, take a look at the websites and prospectuses of the universities you are applying to, and see if they say anything about writing personal statements. Along with writing about what youve done, try and  explain why you did it, or what you think you learned from it.For example: I currently have a part time job and this has taught me about teamwork, responsibility and time management in the workplace. - Computer Games Programming personal statement I find the fields of Artificial Intelligence and Games Physics interesting and so I have decided to study a course to include these areas. I am currently studying an A level in Information Technology in which I have used Visual Basic in Microsoft Excel and Access. At home I have used the actionscript language in Macromedia Flash to build an interactive personal website. I found this aspect of computing very interesting and so I will really enjoy programming in C++ and other programming languages. I am also studying an A level in Mathematics that I really enjoy. This would be useful for many parts of the course such as games physics. When I’ve played computer games in the past I have always wanted to be able to create something similar. Consequently, the computer games programming course stood out as something that I really wanted to do. I have used some software programs such as Microsoft Visual Basic, Softimage|XSI ESP 3.0, Discreet 3DS MAX 5 (evaluation version) and Maya Per sonal Learning Edition. I would like to see people’s enjoyment when playing a game, knowing that I took part in producing it. I have emailed a few programming companies such as Valve Software, id software, Lionsoft, Electronic Arts and Codemasters explaining my situation and asking whether it would be better to take a games programming course or a software development course and learn game specific items afterwards or in my spare time. All of the replies advised me to take the computer games programming course as this way I would already possess the games programming knowledge. Undertaking my work experience as a sales assistant in a computer store allowed me to develop skills such as working in a team and dealing with customers. Although I was working with others a lot of the time, I also had to work independently. This allowed me to use my own initiative and solve problems. Whilst attending Sutton High Sports College, I have done a large amount of voluntary work. During years 10 and 11, I helped with the schools open days and sports days where I did scoring.  I also took part in after school activities such as playing music. Outside of school I have helped at â€Å"Darby and Joan’s† which is for old aged pensioners where they can get together for company, and to talk and play bingo. Year 12 saw me helping with the year 6 induction day, and assisting with scoring on both the school’s open day and the St. Helens Athletic Finals. Participation in a first aid course gained me a certificate in â€Å"Emergency Aid in the workplace for Appointed Persons.† This involved areas such as resuscitation and control of bleeding. Hobbies and interests include reading books; the genres preferred being science fiction and horror. I also like playing piano of which I am currently working towards grade 8, and I have played â€Å"The Skaters’ Waltz† at Parr Hall (a concert hall) in Warrington. I enjoy using my computer for playing games, including playing games online, and for using the internet to keep up to date with current news in the computing and gaming world, new hardware and software releases. My interests cover a wide area, which I believe will help me in both academic and social life at university. My aim is to become a computer games programmer developing any type of game for PC or console, and I believe that a university course will help me achieve my goal. - Computer Science personal statement From an early age I’ve always been deeply interested in computing. It was my dad, introducing me to the computer systems at his work place that first sparked this interest. I can always remember the feeling of wanting to know just how computers worked, why they worked and what else they could do. This interest never left me, only growing more profound and passionate with every new discovery I made. From communicating with an artificial intelligence to seeing the wonders of the Internet for the first time, computers have left me fascinated with just how much power yet mystery they hold. The A-Levels I chose to study have all helped me to develop both myself and my understanding of the subject. Physics for example has helped me to understand how certain parts of a computer function, while Computing has given me a greater insight into the business aspects of the computer industry. Chemistry and Physics have both helped to improve my analytical and evaluative skills. Within maths I have been lucky enough to have a  teacher who was very interested in computer science. He has been especially helpful, lending me books such as Gà ¶del, Escher, Bach: an Eternal Golden Braid. This has given me an insight into the richness that is computer science. My interest in computing has not been restricted to the classroom and college life. Within the last twelve months I’ve used the knowledge that I’ve gained over the past twelve years together with the help of my family to set up my own computer related business. This has given me a totally new perspective on how certain things function, and how business operates. The writing of a business plan was a totally alien experience for me, but over the course of 9 months I researched and planned, and finally when the plan was complete I was rewarded with the satisfaction of knowing that I had completed something that most people would never have the chance to do especially at my age. Through the setting up of the company and its subsequent running I have learnt many things. These include how to balance tasks effectively, how critical teamwork can be and how to delegate tasks to get the job done quickly and efficiently. As well as spending time both studying and helping to run the business I understand the importance of having time to relax. One of my hobbies that I try to make time for is learning to fly, and gaining my private pilots license. As a child I dreamed of becoming a pilot and luckily its one dream that I’ve managed to follow. I love the freedom that flying gives you and the control that you have when in the air. Training for my private pilots license (PPL) has also involved me taking onboard a lot of responsibility for the safety of those onboard, and those around the aircraft. From ensuring that I carry out the pre-flight checks correctly, and knowing what’s around you both while you’re on the ground and in the air to ensuring that I’m prepared for any eventuality. I also enjoy both playing and watching tennis. I’ve played in various competitions before, and have helped to umpire junior matches at my club. To ensure that I can fit everything in I’ve had to develop very good time management, prioritising what I need to do efficiently. I’m looking forward with great anticipation to the challenges that studying for a degree in computer science will bring. - Computer Science Personal statement I want to study Computer Science because the world of computers and their integration has exploded in recent years. It has been incredible to observe the development of the computer, from something that was originally the size of a small room and now can fit easily into your hand and has become an integral part of modern society finding uses in just about everything. I want to be a part of the fastest moving technology in the world striving to advance the technologies available to industry and the consumer. While studying my AS Levels in Computing, Mathematics, Further Mathematics and Physics I have found that they are all interlinked. The choice of my subjects has given me an in depth understanding of the principle ideas of computing that I would not have been able to achieve studying them in one context. The area that I most enjoyed in my computing course was a piece of coursework which involved having to create a database to a stringent specification. I found this challenging to complete because I was given a problem and had to construct a working solution for it using Microsoft Access and Visual Basic in Applications. Programming is a major factor in my interest of Computer Science. I find programming appealing because of the challenge involved in creating a resolution to a problem using different methods. My study of Mathematics and Further Mathematics have played a pivotal role in my studies giving me a logical thought process that I can apply to other subject areas. I found the Mechanics module that I took in my Further Mathematics most intriguing as it could be applied to real life situations such as projectile motion. This was also true for some other modules as I found the applied side more rewarding and enjoyable as opposed to the pure side of Mathematics. While at my secondary school I chose to take my statistics module in year nine staying behind once a week so I could improve my mathematical understanding in preparation for my further education. I also opted to take a vocational art and design course which meant I attended a class at Blackburn College for two hours a week extra. In addition to these I studied an AS level in critical thinking during year ten. Studying for these extra qualifications has reinforced my determination to proceed on to higher education. In my spare time I have worked for over a season as a Ground Safety Steward at Blackburn Rovers Football Club. During my time at the club I have learnt skills such as dealing with the public and providing a welcoming atmosphere, working under pressure and becoming a  reliable and responsible person. Stewarding at Blackburn Rovers has provided me with an interesting escape from college life. At college I was a member of a cross college committee which involved representing the student voice with regards to the ICT issues within the college. I acted as the link between the student body and the administration. I found this a good use for my ICT knowledge and also gained an understanding of how problems are dealt with in a business type environment. My hobbies include keeping fit by running regularly. I benefit from this because it is a chance to test myself and it enables me to focus and calm my mind eliminating everyday stress. I hope to gain my scuba diving license this year which means I will be qualified to scuba dive. From my university experience I aim to become a more independent person and make new friends with similar interests. - Computer Games Programming Personal Statement It has been said a picture can paint a thousand words. If this is the case then I believe a game, an interactive picture, which can not only be observed but experienced fully by the user, an entire world for them to immerse themselves in can speak volumes. Games are a growing part of our society and become more and more popular every single day. Games have been a lifelong hobby and enjoyment of mine, a way of escaping to a new world where you can leave reality behind and experience scenarios and situations that would not normally be possible for most people. However my greatest passion is not with the playing of games, but the workings of them. I have always been curious about the way things work. Especially computers and the software they run. In my spare time I enjoy repairing, building and upgrading PCÃÆ'ƒÂ ¢ÃƒÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬ÃƒÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¾Ãƒâ€šÃ‚ ¢s for myself and friends. I like to learn about and have knowledge on most areas of computing hardwa re and software wise, however it is games and the creation of them which really catches my eye and sucks me in as the area I would love to go into as a career in life. Despite my passion for games and computers I am not deskbound all day long. I have a part time job as a Business Machines Associate working in the technology section of my local Staples UK ltd store. Dealing with customer problems/repairs, offering advice and maintaining security protocol among other duties. The Job which I have held for almost a year now has given me a  major confidence and initiative boost, taught me to work independently and think logically and on my feet. When not at work, school or at my PC I can be found juggling another passion of mine. Balls, clubs, fire and knives I juggle just about anything and find it to be both an enjoyable and relaxing pastime. I also attend my local gym regularly in order to keep fit as I believe this benefits the individual in many areas of life both mentally and physically. Being involved with school is another important thing to me. I have worked with the IT technicians testing the security of the school network and discovering a number of security holes which I pointed out to them which have since been corrected. I continue to help maintain the integrity and security of the network by ensuring no security holes exist. I also visit a year 10 class once a week in the morning to help out with organising assemblies and events for them. Learning more about how games are actually designed, programmed and put together has been something that I have actively tried to learn about myself ever since I had the resources available to me and have familiarised myself with Macromedia flash and the action script language it uses. AutoDesk 3DS Max and Maya (PLE edition) and have begun to teach myself C++. I wish to carry on learning about games design and programming at university so that I can pursue it as a career and continue to extend my knowledge on it throughout my life. To be involved in the creation of one of the most enjoyable and advanced forms of entertainment today is a major ambition of mine. To have the opportunity to leave a quirky Easter egg of my own hidden in a game. Games are like a concert where the audience gets to perform and I want to be the one who made the instruments. Computer games programming isnt a degree that a typical girl would probably be interested in. But then, I do not see myself as a typical student. When I first left school I studied A levels, but at the end of two years I felt as though I lacked direction and still had no idea what I wanted to do in the future. I took the opportunity to work for a year and give myself some time to think about what I wanted to do in the future. I tried to think about something that I had been passionate about my whole life, and what I came up with was games. Ever since playing the Master System II as a child I have  always had an interest in playing the newest and most exciting games, and the thrill of completing them. I enrolled on a National Diploma course for IT Practitioners and my resolve was strengthened when I started my Software Design and Development unit and discovered a passion for programming, which I continued to enjoy in my Event Driven Programming unit. I enjoy the logical thinking req uired to create a program trying to fix any problems, and the sense of achievement when the program is finished and working. I am particularly interested in the advancing technology of gaming, especially human computer interaction and artificial intelligence, and would love to study these in more detail. When I am not at college I work in a shop selling teas and coffees. I am given a lot of responsibility there and I am trusted to run the shop on Sundays, which involves looking after the money and directing my colleagues. I have also been responsible for training new members of staff. This has given me the skills of working in a team. The job also requires me to have a good knowledge of the products, which is something I have studied in my spare time, as well as the ability to explain what you know to the customers. I think this has helped me to be able to speak to people easily and confidently. I have also developed excellent time management skills from my previous job, which required me to get a variety of different meals ready on time. These skills have been useful at college for helping me to plan my assignments and get them in on time. I also volunteer with a group called Silver Surfers, an organisation run by Age Concern to help elderly people with using computers and the internet. I enjoy doing this because I like helping people with something that I am confident in doing, and seeing the progress in someone who had never used a computer before, and by the end of the session being happy that they have achieved something. I find helping these people becoming more confident with computers very rewarding and have made friends with a lot of the clients that I have helped. I have also helped out at my college in promoting the course that I am studying. I had my photograph taken to be put in this years prospectus, and took part in a video interview about the course to be shown to prospective students. As well as playing games, I spend a lot of my free time reading. I enjoy many genres but my favourites are fantasy and romance novels. I have even started writing my own novel along these lines. Though it is still a work in progress I find writing is a good way of  letting my creativity out, and find it very satisfying when I have finished writing an interesting chapter. I also love watching films and frequently have movie nights with my friends, where we will watch anything from horrors to musicals. After completing my games programming course my aim would be to work in a games company, programming the latest console games. My dream would be to see a project that I have worked hard on selling in shops and people enjoying the products that I have put all of my passion and energy into. In a fast paced world surrounded by technology my fascination with computers continues to grow. From an early age I had an urge and desire to understand how technology worked and it is this fascination that has led me to study computer science. As I have progressed through education to satisfy my appetite for knowledge I have become an experienced programmer and website designer. During my studies I have programmed using Java, Python and PHP. On average, I have produced two games or applications per year, usually with a MySQL database backend. My portfolio so far includes: three web applications (a car rental, film hire and plane booking system), an Android application (a sponsored swim management tool) and two games (peg solitaire and noughts and crosses). One of my favourite units of work was designing the airline booking system because I find the area of Human Computer Interaction incredibly interesting. I personally find it fascinating that the interpretation of a system or application by its users can make a fundamental contribution to aspects of productivity and efficiency. For this reason my long term goal is to complete a masters degree focusing specifically in the area of user experience. My ability to solve complex problems with a methodical and logical approach was demonstrated in Computer Forensics and Advanced Databases. An excellent understanding of the operating system and file structures were required to construct plausible scenarios and timelines relating to possible crimes. I also found relational algebra challenging but fun. With the use of online tools such as Deepnet search engines I was able to find academic papers with which to research areas of particular interest and that enabled me to better understand advanced topics including privacy enhancing technologies and biometrics. During my individual project (film rental system) I had the ability to adapt  modules (Software Development Introduction and Project management) to implement an agile software development strategy. I am also really enjoying taking part in the group project which is designing a diagnostic tool for use in the NHS. I am a very reliable team player and my responsibilities so far have been: research of current diagnostic solutions and organising team meetings via hangouts on Google Plus. Work experience and working independently with various clients in website development and software support tasks has improved my confidence and working knowledge. Experience in the real world has been very beneficial; deepening my understanding of topics that I have studied at university such as Object Oriented Programming and Design allowing me to produce more reliable and efficient code with the use of frameworks (Codeigniter) and APIs (JQuery). In my free time I like to relax by going to the swimming pool. I am a dedicated and motivated swimmer and was an active member of East Sutherland and Tain Amateur Swimming Clubs, regularly participating in training and swimming competitions. I was elected as club secretary of East Sutherland for two consecutive years, during which time my responsibilities included negotiating financial agreements, co-ordinating a training strategy with coaches and working alongside designers to develop brand concepts and produce logos. As well as being a keen swimmer I am a self-taught photographer specialising in portraits. I am a highly skilled Photoshop user and am delighted to have been recently asked to showcase my work at a wedding. Why do it? The modern world depends on technology for everything from the financial markets to your weekly shop, and a good computer science degree will teach you all you need to know to create the next generation of technology and beyond. Computer science would suit you if you like to solve puzzles, enjoy mathematics at school and want a degree that involves technology and creative thinking, with a good blend of practical and theoretical work. Robert Harle, lecturer, and Alastair Beresford, academic fellow, the Computer Laboratory, University of Cambridge Whats it about? Fundamentally computer science is the study of logical reasoning and practical techniques to build solutions to real-world problems using modern technology. Any broad computer science degree will equip you with powerful  analytical and programming skills as well as expose you to project management, software and hardware development Computer science is also an umbrella term used to account for many specialist or v ocational degrees involving computers and technology. Specialist degrees will begin by covering the fundamentals of computer science before concentrating on a specific area such as artificial intelligence, games development or computer security. Vocational courses typically cover management and development on current platforms with less of an emphasis on underlying theory. The list of computing pathways is getting longer by the year – in 2012, there’s over 1,200 different courses – enabling you to focus all of your attention on areas such as software engineering, artificial intelligence and games development; Abertay now even offers a four-year degree in ethical hacking and countermeasures. In your first year, theory is likely to dominate most courses, but lab time tends to increase as the years progress, with large-scale, research-led final projects on a piece of software being commonplace in the final year. Study options: As with most degrees, you’re looking at three years full-time studying, or four years in Scotland. However, a large proportion of courses offer an industrial placement year, and MEng courses last for four years. At Bath, you can study a five-year MComp, which incorporates a sandwich year, while at Buckingham, you can complete a BSc in two years. What will I need to do it? Most universities want a maths A-level, with Cambridge and Imperial both requiring an A*, as well as a further A-grade A-levels. Cambridge prefers applicants to have physics as well, and further maths is also recommended. Surprisingly, a study of computer science itself is not usually a compulsory pre-requisite. Given the number of courses at over 100 different institutions, entry grades vary widely – London Met asks for just 220 UCAS points (CCD at A-level, or equivalent). What are my job prospects? The majority of graduates go into the computer industry, working as managers, product developers and engineers at companies such as Google, Microsoft, IBM and Apple. There is also a vibrant start-up culture emerging in the UK, and graduates often work for smaller technology companies or start their own business. Despite the financial crash, computer science graduates remain in high demand in the financial sector at companies such as Morgan Stanley, Deutsche Bank or Goldman Sachs. The broader problem-solving and practical skills developed by  computer science graduates are highly transferable and thus graduates are in demand in almost every sector. Further study is also a popular choice, with graduates going on to careers in industrial research or teaching. Although you may find reports of high unemployment amongst new computer science graduates, your prospects will vary greatly according to the course and institution you study at. For example, this year’s Good University Guide, compiled by The Times, points out that graduate unemployment is highest among new computer science graduates, at 17 per cent. However, data from Unistats, a website run by UCAS, shows that graduate employment rates for those studying the broader computer science degrees at top universities are typically above 95 percent – higher than students studying most other subjects at the same institutions. Where’s best to do it? Cambridge topped the Complete University Guide 2012, followed by Oxford and Imperial. However, students at Stirling were most satisfied with their course, and St Andrews and Loughborough also fared well in this area. - Cracking the code: a guide to computer science Top of Form Bottom of Form * Login * | Register The currency of computer science is information – how to store it, transmit it and process it electronically. It is considered by many of its practitioners to be a foundational science, one which makes other knowledge and achievements possible. And the things that have been made possible by computer science experts permeate every aspect of our modern lives. Look at mobile phones, satellite navigation, the internet; it’s easy to forget just how sophisticated these now everyday objects are. Consider computer science, then, if you think an exciting career at the forefront of technology is the thing for you. But, this potential glamour means that the subject can be quite popular, which in combination with its basic complexity means that  you’ll have to prove your mettle, particularly if you have your sights on one of the more prestigious courses out there. Be ready to demonstrate both basic proficiency as well as demonstrable passion. If you manage to make the cut, you will begin by acquiring a basic grounding in algorithms, programming, and organizing data, with a smattering of essential mathematics. You will then be able to choose from a raft of specializations, which in turn open up a whole host of careers†¦ * View the QS World University Rankings by Subject: Computer Science Career options and prospects One of the most appealing things about a degree in computer science is, in our increasingly technological era, that employers will virtually be fighting over you. In the UK, for instance, 1 in 20 workers are employed in IT and telecoms – a field for which computer science graduates are particularly well suited – and there is still further demand, with computer science graduates enjoying one of the lowest unemployment levels in the country. In Australia there are more vacancies for ICT professionals than for business, finance and human resources professionals put together. Programmers are also always in demand, from established and new companies alike. And as more and more aspects of our modern lives become computerized it seems unlikely that opportunities will be drying up too soon. The Association for Computing Machinery identifies a raft of potential career paths. For example, there is designing and implementing software, a path has changed a lot in recent years, with web development mobile computing coming to the fore. You might also work in an academic or industrial research capacity, coming up with new ways in which we might use computers. Or you could work in planning and managing organizational technology infrastructure. This final career is best suited to candidates who specialize in information technology, as modern courses in this field tend to focus on this area. There’s plenty of scope for using your knowledge in an entrepreneurial capacity, and there are plenty of non-computer science jobs graduates might take up. Teaching, management and general IT roles are some examples. Specializations Given its nature as subject which is essentially concerned with the building  blocks of complex things, computer science contains within it a whole host of potential specializations. Some of these include: †¢ Computer graphics: The use of computers to render still or moving two or three dimensional images. This has applications outside of the traditional remit of computer science – think architecture or product design – as well as things like computer games design †¢ Programming language theory: Though programming is often treated as a means rather than an end, it is a key area of study. This is an interdisciplinary specialization, incorporating elements from subjects such as mathematics and linguistics. †¢ Human-computer interaction: With technology coming to play a greater and greater part in our lives, the way we interact with it is becoming increasingly important. The wheel of an iPod, the motion sensing devices of modern games consoles, and augmented reality applications on smart phones are examples of innovations in this field. †¢ Robotics: Sometimes incorporating artificial intelligence, robotics is the development of mechanical devices to perform tasks more efficiently than a human could (or tasks that a human could not do). Unsurprisingly, there is much crossover with engineering. †¢ Systems analysis: A study of existing computer systems with a view to improving them by making them more efficient, user friendly and generally fit for purpose. This could lead to a career in consultancy. Skill Summary Computer science is a challenging discipline, but succeeding in it will furnish you with an impressive skill set. Skills you will gain include: †¢ Technical expertise – most importantly, an understanding of algorithms and computer languages †¢ Practical skills †¢ Analytical and critical thinking †¢ Creativity †¢ Working as part of a team †¢ Communication skills †¢ Mathematical aptitude (potentially also stretching to engineering). General interdisciplinary ability †¢ Commercial awareness †¢ Adaptability to developments in the field (continuing professional development is very important in computer science) †¢ The application of  theory to real life It depends if youre dedicated and really want it, or if you just think it might be fun to write games because you enjoy playing them. Im working as a junior game developer alongside doing a BSc in Computer Science (I got recommended by various game developers to do straight Computer Science instead of * With Games Technology), its HARD work, the pay is average, you work late, you work weekends, usually without overtime pay. I have A Levels in Maths, Further Maths Physics, and did a few modules of Maths in University and I still find it difficult to grasp some of the mathematical concepts in game programming. So yes, Maths is essential, some game development companies prefer you to have a BSc in Mathematics instead of Computer Science, having knowledge of College level physics (or higher) is also a big plus. Also, the games industry is very full at the moment, I only managed to get a position from knowing people in the industry otherwise you need to be very good at what you do to get in, and stand out from the massive amount of people who are applying every day. Theres always openings for exceptional programmers (and other people who excel in their area of expertise) but put it this way, in the year Ive worked here weve had hundreds of people apply for jobs, tens of people got through for interviews, and only 2 got hired (the company has over 250 employees). One of the two guys didnt have any official education, he just sent in an amazing example of his work and was hired almost instantly. The Computer Science with Games Technology degree would only really cover you as a programmer, those types of degrees touch on 3d design too, but not in enough detail. If you dont really enjoy maths though I wouldnt say a game programmer would be the best role for you. For a designer, you would ideally need to be good at 2D art and then learn the popular 3D modelling packages 3Ds Max, Maya XSI (learn all 3,  specialize in 1) I think only one of our designers doesnt draw as well as do the 3D design. Being a producer would be an option, but a more suitable degree for that would be a business one, and then learning the fundamentals of programming and 3D design on the side. You dont need anywhere near as much programming/design experience to be a producer though just enough so you can oversee whats going on. As you say though, this is a hard role to get in to because theres usually only 1-2 producers compared to 20-25 programmers, and 30-35 designers working on a game. Im sure if youre passionate about really wanting to get into the industry you would be able to do fine in any one of those roles with the suitable learning. Its very hard work, but nothing beats the feeling of finally seeing a game youve worked on every day for the last year out on the shelf in shops, so good luck whatever area you choose.

The Failure Of Business Process Reengineering Commerce Essay

The Failure Of Business Process Reengineering Commerce Essay Let us start with a little history. In 1990, Business Process re-engineering emerged as a concept for integrating information technology into business processes with a cross functional perspective (Childe, Maull Bennett, 1994, pp.22). Hammer and Champy(2001, p.35) on the other hand according to their famous book defined business process reengineering (BPR) as the fundamental rethinking and radical redesign of business processes to achieve dramatic improvements in critical contemporary measure of performance such as cost, quality, service and speed. BPR take in the methodologies, techniques from Information systems analysis, management, behaviour of the organisation and communication (Al-Hudhaif, 2009, pp.184). The pressure to meet expectations of customer is growing at a fast rate and Ronald tell us that the need for complete change is the way we work (as cited in Magutu, Nyamwange Kaptoge, 2010).The total quality management (TQM) is found to be used to manage system cost according to quality requirements and a discrete event simulation is used to perform process reengineering and process improvement (Borgianni, Cascini Rotini, 2008, 305-306). Hypothesis: For this essay, we have developed the below hypothesis Hypothesis 1: Resistant to change will is one of the top failure factors that lead to the failure of implementing of BPR since BPR is all about implementing dramatic changes. Business Process Reengineering Research: Various essay and studies estimated that about 70% failed to achieve the remarkable result that was intended (Hammer Champy, 2001, pp.221; Chamberlin, 2010, pp.14). It is due to the high failure rate that we need to investigate on it failure factors to identify why it failed. Elmuti and Kathawala (2000, pp.34) came out with the list of 10 failure factors that lead to BPR failure from a survey conducted. This survey was derived from the 24 organisations which were mentioned that they failed in BPR implementation out of the 146 questionnaires returned from the 500 questionaries sent out to organisations throughout the United States. The 10 failure factors are shown in figure 1. Figure 1: Failure factors that may contribute to business reengineering (Elmuti Kathawala, 2000). I would be discussing on the first 3 failure factors on the above figure 1 as Hammer and Champy(2001) on the other hand have another set of failure factors which in my opinions are more interesting to share. BPR failure factors: Inadequate understanding of business reengineering ( Elmuti Kathawala, 2000, pp.34) : You can understand something but you dont have to lead but you cant lead something you dont understand. Of the 24 organisations, 78 percentages of them saw business reengineering as a mass chaos where there were no clear directions or clear solutions to many of the organisation problems. Hammer and Champy(2001, pp.229) further supported that by stated that in order to succeed un BPR, only one who is capable of thinking about the entire value added chain from production to sales and service can take the lead in the reengineering attempt and not just any senior management who has no clue on what is BPR. Lack of an successful methodology to take on the reengineering plan( Elmuti Kathawala, 2000, pp.34) Having a detailed methodology allow the organisation to know how it is suppose to start implementing BPR (Elmuti Kathawala, 2000, pp.34). Carr and Johansson (1995, pp.86) stated that two third of the companies that surveyed used a structured framework or what they termed it as methodology. Carr and Johansson(1995, pp.86) informed that a methodoloy is 60 percent designed by a outside consultant, 20 percent developed in house and 20 percent a combination of consultant and in house. The advantage of an in house methodology is that it will present ideas that the employees are familiar with and easier to follow. An example of an methodology with regard to Aetna(Carr Johansson, 1995, pp.87) includes methods for below: Project Selection Project planning which needs requirements for: Defining a mission Defining critical success factors Internal and external scans Defining gaps today and predicting gaps to be filled in the future Objectives on what will be delivered , to whom and why Steps to be taken Team formation Project management done by a reengineering team A successful methodologies as stated by Carr and Johansson(1995, pp.87) is shown as below: A Successful BPR Framework Incorporates change management Provides for organisation communications Allow for radical change Prescribes clearly defined goal/ targets Provides a variety of tools to be used throughout processes as necessary Plans for customer/supplier input Integrates IT Is flexible enough to be tailored to the organisation needs. Lack of leadership support and low participation( Elmuti Kathawala, 2000, pp.34) Farina Group was one such organisation that has lack of higher management support that the business reengineering was abandoned (Newman Zhao, 2008, p.413). The top management from Farina apparently didnt want to change the business processes that are current existing when BPR is being implemented. Try to renovate a process instead of altering it (Hammer Champy, 2001, pp.222): Hammer and Champy(2001, pp.222) stated that the most conspicuous way to fail is to not reengineer at all but conducting process changes and called it reengineering. The IBM Credit Corporation is such example that used to do it this way and failed before they finally change for the better. They first tried to automate their existing process which enabled them to commit to computer software instead of the previous offline system. This did not balance the work load to minimise wait times which they intend to. After changing the whole process by using queuing theory and linear programming techniques, they finally were able to solve the whole problem. Dont focus on business processes(Hammer Champy, 2001, pp.223) BPR should look in on business processes and nothing else. This is due to organisations is only as efficient as it business processes (Hammer Champy, 2001, pp.223). An U.S subsidiary of major European company was one such example that failed in such a case by not defining the architecture of the work processes (Hammer Champy, 2001, pp.224). Cardarelli, Ritu Mohan(1998) also supported by saying that management must focus on the process and not event to make sure that the redesigned process affects the strategy positively now and into the future. Neglect peoples values and beliefs(Hammer Champy, 2001, pp.225) Hammer and Champy(2001, pp.225) stated that when radical changes occurs, there must be a form of rewarding mechanism that cultivate the employees to exhibit the right behaviours to changes. Ford and DRG are examples stated by Hammer and Champy to successfully adapt to such changes. Allow current corporate cultures and management attitudes to prevent reengineering from starting(Hammer Champy, 2001, pp.228) Hammer and Champy(2001, pp.228) stated that a company cultural characteristics can support or defeat a reengineering effort before it begin. They shared that companies that focus on short terms quarterly results may find it hard to be successful to reengineering longer horizons. Bias against conflict in organisation may feel uncomfortable challenging long established old rules. Make reengineering happen from bottom up: (Hammer Champy, 2001, pp.228) Hammer and Champy(2001, pp.228) stated that reengineering will never happen from bottom to top. Hammer and Champy(2001, pp.229) put it to two reasons on they are frontline employees and middle managers are unable to initiate and implement a successful reengineering effort. The first reason is that the push for reengineering must come from the top of an organisation as people near the front line lack the broad perspective that reengineering demands. Their expertise is largely bound to the individual functions and departments that they stay in. The second reason is that any business process will cross organisational boundaries and no midlevel managers will have the sufficient authority to insist on a process to be transformed. Furthermore, some of the affected middle managers will fear that major changes to existing processes might kill off their own power or authority. These managers have much invested in the existing ways of doing things and the future of the company may compromise t heir own career interests. They will fear changes and if radical changes threaten to bubble up, they may resist it. Only Strong leadership from above will induce people to accept the transformation changes. Bury reengineering in the middle of the corporate agenda(Hammer Champy, 2001, pp.230) Hammer and Champy(2001, pp.231) stated that if organisations do not put reengineering at the top of their agenda, they will never get it done. They mentioned that without constant managerial concern, the natural tendency of doing what people pretty much want will be reverted back. This will result BPR to fail altogether. Dissipate energy across a great many reengineering projects(Hammer Champy, 2001, pp.231) Hammer and Champy(2001, pp.231) stated that reengineering requires companies to concentrate their efforts on small number of processes at any given time. This is for example if customer service, research and development and sales processes all need radical redesign and nothing will really happen if all of them are done simultaneously. Attempt to reengineer when the CEO is two years from retirement(Hammer Champy, 2001, pp.231) Hammer and Champy(2001, pp.231) stated here that the CEO is the head of the business. If any organisation attempts to reengineer when the CEO is one or two years away from retiring may take a dim and unenthusiastic view to reengineering. They stated that this is because a retiree may not want to deal with such complex issues that will constraint a successor. Another problem raised by them is that when CEO is about to retire, contenders for that post will want to focus on impressing rather than doing reengineering which could hinder their advancement such as reengineering. Pull out when people start to resist to reengineering changes making(Hammer Champy, 2001, pp.233) Hammer and Champy(2001, pp.233) stated that people almost would resist to change. It is in a human trait to resist major changes. When managers are face to resistant and do not press on, it is almost likely that BPR will fail. Drag the effort out(Hammer Champy, 2001, pp.234) Hammer and Champy(2001, pp.234) stated that reengineering is known to be a stressful job for everyone. Stretching it over a long period will discomfort start to surface. Normally 1 year should be enough for a company to move from articulation of a case for action to the first release of a reengineered process. Taking longer and people may become frustrated and the reengineering will fall apart. Conclusion: Based on the research on the failure factors of BPR, we could conclude that our hypothesis is not fully correct. It is found in the survey by Elmuti Kathawala(2000) that non understanding of BPR as the top factors leading to failure. Resistant to changes has become ranked as number 5. Which allow me to come to a conclusion that although BPR is about dramatic changes, it is not necessary classified as the main factor for failure in the BPR implementation.