Investigation How Business Work Essay Example for Free

Investigation How Business Work Essay My name is Jasper and I have been asked to choose a company and investigate all about that company. The company I have chosen to investigate about is Safeway Supermarkets. In this task, I will be investigation the business objectives of Safeways and why they have those objectives. Safeways was first started in 1977 and has grown very large since than. It is in the service business where by they buy stock from manufacturing companies and sell it on to their customers and its also a public limited company (Plc). Safeways now own about two million high street stores in the U.K. alone and are now looking to opening some of its stores in other parts of Europe. The head office of Safeways is at London. All decision must be clarified or accepted by the people at the head office before it goes ahead. Safeways makes an income of 50 million pounds a year and are stills looking to improving their income. Safeways vision in future is to become (The first choice food retailer for all their customers locally.) over the past four years, Safeway have been working hard to achieving its vision and to achieve it, they have set out the following objectives. * To have the best promotional deals on the products which most of there customers regularly buy. * To have the best and most innovative fresh food offers * To have the best product availability, keeping their shelves full every hour of every trading day * And to have the best customer service, in a warm and friendly store environments. Explaining of objectives * The first objective of Safeways is to have the best promotional deals. If they do have the best promotion, more and more customers will buy from Safeways and the more the customers the more profit they make. * Now a day, people are breaking from the habits of canned food to fresh food and if Safeways could do this than a greater number of customers will buy more and more from them meaning they get more profits. Safeways sells ready prepare meals for customers who dont have time to cook. * The third objective by Safeways is to keep their shelves always full so that customers dont go to other stores when Safeways dont have stokes on their shelves. * The fourth objective by safeways is to have the best customer service. If they dont have good customer service to help customers when they need help, customer will go somewhere else and they will loss money. The functional areas of Safeways Lawrence Christensen, CBE, Group Operations Director, Safeway Stores plc, is the Main Board Director with Corporate Social Responsibility, which incorporates Health and Safety and Environment. He chairs the Corporate Social Responsibility Steering Group, which oversees, reviews, monitors and advises on CSR matters particularly where they are of concern to our stakeholders. He also chairs the Corporate Due Diligence Committee, which reviews, monitors and advises on due diligence matters associated with product safety, employment, environment and health and safety. Jack Sinclair, Group Marketing and Trading Director, chairs the Commercial Committee which is responsible for reviewing and making decisions with regard to Trading and Operational performance of the Company, including Promotional and Pricing Strategy, Store and Product Category Performance and Marketing, Seasonal and Range Initiatives. Liz Kynoch, Technical Director, Chairs the Executive Health and Safety Committee and has day-to-day responsibility for health and safety management as well as Product Technical Issues. Jim White, Human Resource Director, employs staff for the company and also makes sure that employees are working in a safe environment. It also dismisses an employee who does not perform his or her job properly. David Wilson, Company Secretary, Chairs the Product Policy Group Committee, which defines and refines company policy. The Board then signs these off. He has responsibility for assisting the Board to ensure compliance with all its legal obligations and to ensure that in regard to corporate governance the Board takes account of, and reflects, wherever appropriate, the standards required by the combined code appended to the UKLA listing rules. His role is to ensure that the Board follows its procedures fully and that in the management of the business, it has regard, at all times, for its duty to act in the best interests of the company (present and future shareholders), and to have regard to the interest of other stakeholders. These stakeholders are employees, customers, suppliers and any others who may be affected by its operations. He is vice chairman of the Corporate Due Diligence Committee and a Member of the CSR Steering Group. Nicola Ellen, Strategy Manager CSR, reporting to Lawrence Christensen, is responsible for day-to-day CSR management. Which is the report sent to stakeholders of how the company is doing in teams of income and the company environment. Dr. Kevin Hawkins, Director of Communications reports to the chairman (David Webster) about the press release and public affaires. He also chairs the Charity Committee, which manages the corporate charity budget. David Webster, director of Finance chairs the finance departments. His job is to give financial advice to the company and to also calculate the profits and loss of the company. He also keeps financial records of the company. Department job roles In every functional area, there are different job roles. A job role tells determines the jobs and tasks of employee that they are being expected to do. Below are some of the job roles in the functional areas. Human Resource * Employ and dismiss employee on reasons. * Motivate * See that all employees are treated the same due on their work. Marketing and trading * To promote products * Perform researches * Good communication skills Technical * Make sure that all employees are working in safe environments. * Get safely equipments for employees * Test employees knowledge of safety incase of emergency Communications * Have good communication skills * Be very persuasive * Make sure that the press dont release bad stuff about company Strategy * Be able to know what company need to survive * Be able to create reports (CSR) * To be able to set out companys aims and objectives Laws, which protect Employee rights. The governments has set up laws just is to protect the employees rights. These laws are to be followed by employers or they could be put out of business. The laws are has follows. o Employments Rights Acts1996 o The Sex discrimination Acts 1975 o Race relation Acts 1976 o Disability discrimination Acts o Equal opportunity legislation The Employments Rights Acts This rights covers mostly all the other rights of the employees i.e. * The employer must give the new employee, a written statements or a contract no more than 8 weeks after the employee has started working for the company. * All employees must be given an entitlements pay slip, which shows the gross and net pay etc. * An employee asked to work on Sunday can opt-out by serving notice. * All females can take maternal leave and can return to work on the same terms and conditions has they were. * An employee can act has a trade union official or health and safety official and cannot be dismissed. * All employees who have been dismissed through redundancy have the rights to receive redundancy payments if they have been working fro the firm for more than two years. * Employee have the rights to take a time of on the grounds for jury service and antenatal care * Any employees that this dismissed from working on medical terms have the rights to receive payments for up to 26 weeks. The Sex discrimination Acts 1975 This act makes it illegal fro any employer to discriminate upon anyone on the grounds of gender either directly or indirectly. This act applies to the following recruitment and selection for jobs and promotion, training, the way you are treated in a job, dismissal and redundancy. The Race Relation Acts This act makes it illegal fro any employer to discriminate against on the grounds of the persons colour, race nationally, or ethnic origins whether directly or indirectly. The Disability Discrimination Act This act is concerned with the discrimination against people with disabilities in employments, when obtaining goods and service or buying/renting land or property. The disability can be physical, sensory or metal but must be relatively long tern (for more than 12 months). An employer must not treat a disabled person more favorably than able body person whether in recruitments, training, promoting or dismissal unless it can be justified. Employers must also be ready to make reasonable adjustments to the work place to enable a disabled person to do their jobs. Disabled person who suffers any discrimination can report their complains to the employments tribunals. Discrimination in this case is not divided into direct or indirect but less favorable treatments can be justified. Equal opportunities in Safeways Safeways makes sure that it follows these acts. In order not to violate any of these Acts, it states at the bottom of its application forms about the above acts. An example of safe ways employments from has been attached to this work.

Motivation Behind Creative Accounting Accounting Essay

Motivation Behind Creative Accounting Accounting Essay Creative accounting is a practice that potentially being undertaken as a result from some individual care more on their own interest and indirectly causes issues arise in ethical dimension of creative accounting. From information perspective, agency theory gives a clear picture on creative accounting scenario. Whereby managers misuse their privileged position in manipulating financial reporting in their own interest which providing superior information content to shareholder. Lack of personal skill or unwillingness to carry out detailed analysis making individual shareholders do not have the clear view on the effect of accounting manipulation give a high possibility in the incidence of creative accounting. Definition of creative accounting In the USA, the preferred term of creative accounting is earnings management, however in Europe the preferred term is creative accounting. Generally, creative accounting is accounting practice that falls outside the regulation and give benefit to certain people. It can be described as a practice with a clear aim to interrupt the financial reporting process which affects reported income to make it looked normal and provides no true economic advantages to relevant parties like shareholders. Concisely, creative accounting is the transformation of financial accounting figures from what they actually are to what users desire by taking advantage of the accounting policies which is permitted by accounting standard. Motivation for creative accounting There are several motivations have been identified in stimulating the behaviour of creative accounting in the organization. These are proven by various researches being done in the past. Firstly, the significant motivator for creative accounting is to report a decrease in business income to lower the tax paid. Second, to enable the companys performance appear better in future, company will maximize the reported loss to make bad loss in that year. This is called big bath accounting for the purpose in smoothing the income. Thirdly, to provide positive view on expectations, securities valuation and reduction on risk for analysts in anticipated capital market transactions and maintain firms performance in analysts expectation. Other motivations are to manipulate profit in order to match the reported income to profit forecasts and to distract attention from negative news by boosting companys profit figure though change in accounting policies. Managers motivations in managing earning aim to report a stable growth in profit not only to reduce the perception of variability toward organisations earnings, but also are in relation to income measurement. In order to make company faces less risk and gain more benefit in aspect of raising fund, takeover bids as well as prevent takeover by other company. Creative accounting is needed to maintain or promote the share price and create a good profit growth. To gain benefit from inside knowledge, director of the company engage creative accounting to postpone the release of information to the market. Last but not least, many types of contractual right, obligation and constraints based on the amount reported in the accounts also motivate company to apply creative accounting. Techniques of creative accounting Creative accounting is actively applied in six areas. The first area is regulatory flexibility, whereby changes in accounting policy are permitted by accounting regulation. For example, IAS permit carrying non-current asset can be recovered at either revalued amount or depreciated historical cost in asset valuation. Secondly, dearth of regulation by which some accounting treatment might not be fully regulated as there is few mandatory requirements. The third area is management has large extent of estimation in discretionary areas, such as assumption in bad debts provision. Fourthly, some transactions can be timed as to show the desired appearance in accounts. For example, the manager is free to choose the timing to sell the investment just to increase earning in the accounts. Fifthly, to manipulate balance sheet amounts by using artificial transaction. Last but not least, by reclassification and presentation of financial amounts through balance sheet manipulation in order to smooth financial ratios and also based on cognitive reference point in financial numbers presentation. Existence of creative accounting Theoretically, managers motivation in creative accounting is acceptable. However, there is various empirical studies have concluded that certain of companies apply a particular techniques of creative accounting to some extent, for example, applied in non-discretionary component of the bad debts provision. Other evidence is classificatory smoothing by using the extraordinary items, such as pensions cost, dividends from unconsolidated subsidiaries, extraordinary charges and credits and research and development costs in manipulating the figure of income in financial statements as it was proven by several researchers. Merchant found that managers acknowledge manipulative behaviours in accounting information and Black argued non-current asset sales are exploited by manager as creative accounting tools through timing of its transactions since relevant accounting standards are permissive. Creative accounting behaviour is slightly still persisting although regulations are tightened. Amat reported out of 35 large listed companies especially in Spanish identified that creative accounting behaviour was overt and considered legal. In addition, there are 3 possible indicators of creative accounting: (1) auditor report qualifications, (2) special authorizations from regulatory agencies, and (3) changes in accounting practices. In Spanish case, the direction of creative accounting was connected to general economic conditions and this somehow affected reported earning and adjusted earning against Spanish listed companies. However, there are some unique features of Spanish accounting environment bring out special attention such as the audit report qualification are ordinary, and creative accounting may be arose from the collusion of the regulatory authorities. Creative accounting behaviours can be identified by having thoughtful analysis of financial statement or observed by reasonably well- informed user of financial statement. But, how clearness the users of statement observe creative accounting is questionable. As in Spanish, analysts fail to report the existence of creative accounting. Anyway, value of information content in financial statement is concerned even though financial statements give adequate information enable users to adjust for creative accounting as certain investors rely on reported earning numbers in income statement. Ethical perspective of creative accounting There are some ethical issues concerning the exercise of creative accounting. Revsine stated that loopholes in accounting standards provide manager some spaces in the sense of manipulate the timing in income reporting. In his opinion, accounting is a tool to supervise contracts between managers and financial groups, identify possibility of accounting manipulation and how properly it reflected in pricing and contracting decisions. Ethics of bias in choosing accounting policy which implied in creative accounting can be seen through accounting regulators and management level. There are 2 views of accounting (deontological and teleological) which viewed differently by Revsine and Ruland. From Rulands perspective, deontological view is the moral applied to actual action and teleological view is actions should be judged based on the result of such action. Whereas from Revsine perspective, teleological view of accounting is employed in private sector which permit manager to use loose standard to achieve what they want and deontological view is about strict standard in preventing accounting manipulation in public sector. In addition, Ruland has also differentiated positive responsibility and negative responsibility. From accounting perspective, positive responsibility refers to present an account free from bias. Meanwhile, negative responsibility refers to managers would be liable for actions done by others, which they fail to avoid. Compared to duty to act, Ruland has stressed on duty to refrain, which means avoid the inherent bias in creative accounting. Its importance can be looked into 3 issues, which are relentlessness, certainty of result and responsibility. Professional accountant regards creative accountings are ethically doubted. Conner stated that managers tend to misapply accounting principles to give better appearance in financial statement to investors. Conflict of interest, client requests to alter account and for tax evasion are the most frequent ethical issues. Accountants attitudes toward creative accounting depend on whether it is arisen from misuse of accounting principle and manipulation of transactions. Merchant and Rockness found that accountants more critic in misuse of accounting principles as accountants duty is on rule-based and it falls within their expertise. Failure to act ethically may damage the reputation as an accountant unless he or she reports the abuse to the appropriate party. Slotting is not an acceptable accounting treatment in company practices. There are some action can be taken by accounting regulators in order to restrain creative accounting: Decrease allowable accounting method or fix method used in different condition so that scope for choosing accounting method can be narrow downed. Companies should also be consistent in using method chosen by them. Some rules should be established to reduce the abuse of judgement. For instance, International Accounting Standards presently have almost removed the extraordinary item from operating profit. Also, companies should be consistent in applying accounting policy to restrain the abuse of judgement. Implementation of Substance over form can decrease artificial transaction and this can make linked transaction become one as whole. To restrict the use of timing of genuine transaction, item in account should be regularly revaluated. The increase or decrease in value should be stated in the account each year the revaluation occurs. International Accounting Standards also tends to value item at fair value rather than historical cost. Besides alteration in accounting regulations, ethical standards and governance codes must be properly executed to avoid individuals from performing creative accounting. Comparison with other author on the article presented From the study done by Dilip and Eno in Creative Accounting in Bangladesh And Global Perspectives found that the cause of creative accounting is the conflicts of interest among different interest groups. For example, managing shareholders want to pay less tax and dividends. Investor-shareholders are interested to get more dividends and capital gains. Countrys tax authorities would like to collect more and more taxes. Employees are interested to get better salary and higher profit share. Dilip and Eno also reported that creative accounting may arise under 3 different financial market conditions: Depending on the financial market evaluation of the companys future prospects, company keep changes its shares to attract investors to contribute to such shares either at par or at a premium. Aim to show a desirable picture of its financial conditions when the company whose shares are already listed in a stock exchange. Based on inflated profits through overvaluation of assets, undervaluation of liabilities and change in systems of stock valuation that promote the image of company in a short time, company having its shares listed in the stock exchange may declare and pay high dividends. Both of them examines creative accounting in Bangladesh scenario, they found out many of the company prospectuses published in Bangladesh are based on creative accounting. An expert opinion survey also done by them and result showed that although it is not clear for how long, creative accounting has been clearly practice in Bangladesh. Creative accounting not only being practiced in Bangladesh but it seems to be widespread globally in developed countries such as UK, USA as well as Australia. And the case of Enron is the most broadly known case of creative accounting in USA. Dilip and Eno also suggested that the code of professional ethics should be strictly overemphasized. Accounting education is needed as well as the responsible of instructor to instill moral values of integrity, honesty and sincerity into students character as it is critical to modern society, the business world and the accounting profession.

Lipase Catalysed Synthesis of Bio-based Reactive Polyester

Lipase Catalysed Synthesis of Bio-based Reactive Polyester TITLE OF THE RESEARCH PAPER: Green polymer chemistry: lipase catalysed synthesis of bio-based reactive polyester employing itaconic anhydride as renewable monomer. JOURNAL: Polymer Journal (2014) 46, 2–13 INTRODUCTION SUMMARY This paper is about the lipase catalysed synthesis of reactive polyester. In this synthesis lipase used as natural catalyst. The synthesis of reactive polyester was done by ring opening addition condensation polymerization (ROACP) reaction with dehydration. Cyclic anhydride and diol were used. Itaconic anhydride (IAn) is renewable biomass material so it was ideal monomer for synthesis of reactive polyester. IAn is five membered cyclic anhydride. ROACP did not possible between IAn and diol so the monomer succinic anhydride (SAn) or glutaric anhydride (GAn) were used with IAn and diol. The diol used were 1, 4-butanediol (BD), 1, 6-hexanediol (HD), 1, 8-octanediol (OD) and 1, 10-decanediol (DD). ROACP reaction of IAn with the diols in the ratios of IAn: diol with lipase as a catalyst in presence of molecular sieves were studied at 25 ºC in toluene for 120h. From the GPC analysis it is observed that all the reaction remained inhomogenous during the reaction and gave only low-molecular weight product with Mn between 150 and 390. The NMR result show that starting IAn completely consumed in ring opening reaction so IAn alone does not show RCACP so the addition of other component or changing reaction condition necessary. For these regioselectivity and substrate selectivity examination of IAn done by using model reaction of IAn and n-octyl alcohol. For regioselectivity observation ROA reaction was performed with Novoenzyme 435 catalyst without molecular sieve in toluene at 25 ºC with stirring. The ÃŽ ²-selectivity value without lipase was 90% and with lipase catalysis was 49%. It was because the ÃŽ ²-carbonyl group is sterically more favourable than ÃŽ ±-carbonyl group group adjacent to the vinylidene group so it confirmed that reaction catalysed by lipase. In ROACP reaction first ring opening addition (ROA) reaction between cyclic anhydride and diol and after that dehydration condensation reaction between alcohol group and carboxylic acid group occur. Out of four d iol OD gives good result in terms of yield, molecular weight and number of unit per molecule. ROACP using IAn, SAn or GAn and diol produced polyester in good yield. From the SAn polyester with Mn value of 650-3510 with 1.3-2.6 units per molecule were obtained and from GAn these value were 560-3690 and 1.2-3.1 respectively. The polymer synthesized have application as macromonomer, telechelic or crosslinking reagent. 2. LITERATURE SURVEY The review of this manuscript and presentation of perspectives has been conducted based on an extensive survey of the manuscripts describing similar or related research. Renewable biobased polymeric materials: facile synthesis of itaconic anhydride-based copolymers with poly(L-lactic acid) grafts (Okuda et.al, 2012) Biobased material are environmental friendly so these material now a days used mostly for synthesis organic compound. Current paper used itaconic anhydride (IAn) and lactic acid (LA) as a renewable starting material for synthesis of biobased polymeric material of poly (lactic acid) (PLA)-graft copolymer. Synthesis of Poly (lactic acid) (PLA) was done by two way; ring-opening polymerization of lactide with a variety of metal or nonmetal catalysts and direct polycondensation of lactic acid (LA) with acid catalysts. Poly (lactic acid) (PLA)-graft copolymer were synthesized by two way macromonomer approach and copolymer approach. First the using IAn the methacryloyl-type polymerizable PLA macromonomer (IAn-PLA Macro) were formed and then its copolymerization with n-butyl methacrylate (BMA), n-butyl acrylate (BA), methyl methacrylate (MMA) or ethyl methacrylate (EMA) to give graft copolymer with molecular weight Mn up to 1.61Ãâ€"105and biomass content more than 34wt%. When copolymer appr oached employing IAn as comonomer for radical polymerization with BMA used then IAn-BMA copolymer with Mn 5.76Ãâ€"104 obtained. These two approaches are used for synthesis of PLA-graft copolymer as â€Å"biomass plastic† having various application. 2).Enzymatic Polymerization: A New Method of Polymer Synthesis (kobayashi 1999) Enzymatic polymerization refers to polymerization using an isolated enzyme outside the biological system through non-biosynthetic pathways. The present article gives idea about development of enzymatic polymerization technique. Hydrolases and oxidoreductase types of enzyme were used for polymerization. By using these enzymatic polymerization method various material synthesized including polysaccharide like chitin, cellulose, xylan and amylose and un-natural polysaccharide by glycosidase through various monomer. Oxidoreductase initiated vinyl polymerization. The polymerizability was depend on ring size, opposing to chemical catalysis where ring strain is operative. Enzymatic polymerization has advantages of high selectivity, ability to operate under mild condition, catalyst recyclability, and biocompatibility. 3. Dehydration polycondensation in water for synthesis of polyesters by lipase catalyst. (Suda et al., 1999) Lipase is natural catalyst used for synthesis of polyester .In the present paper aliphatic polyester was synthesized by dehydration polycondensation in water by using lipase as catalyst. Polymerization was carried out at 45 °C for 24 h .size exclusion chromatography (SEC) was used for molecular weight determination. Methanol was used for isolation by reprecipitation. Effect of reaction parameter and the lipase origin on the molecular weight and the polymer yield have been systematically measured in the combination of sebacic acid and 1,8-octanediol. When the experiment was carried without the lipase (control experiment) then the polymerization did not occur indicating that polymerization takes place due to lipase as catalyst. The effect of temperature, solvent and amount of enzyme and monomer were systematically measured. When enzyme concentration increased it was observed that the yield was increased. It was seen that monomer amount also affected polymerization behaviour .The poly merization behaviour depended on chain length of the monomer in the polymerization of a co-dicaboxylic acid and glycol. NMR and MALDI-TOF mass spectrometry was used for terminal structure analysis. 4 .Enzymatic polymerization towards biodegradable polyester nanoparticles (Taden et al., 2003) Biodegradable polymer nanoparticles synthesized from the direct enzymatic polymerization of miniemulsion consisting of lactone nanodroplets. For polymerization of lactone lipase as catalyst was very efficient. Lipases were ampiphilic molecule and they adsorb onto the hydro-phobic lactone nanodroplets. Ultrasonication was used for the miniemulsification until reaching equilibrium and measure by turbidity measurement. When DSC measurements was done it was observed that the dynamic crystallization point of the synthesized polyester were shifted much down that crystallization inside the droplets was supressed when polymerization condition applied. The melting point of dried polymer was determined by DSC method. Non-spherical aggregate was formed when crystallization carried out at low temperature. The pH of the minemulsion shifted to 5-6 after polymerization from 7. 5. Green Polymer Chemistry Using Nature’s Catalysts, Enzymes (Pukas et.al, 2009) Enzyme are the natural catalyst. The use of enzyme as a catalyst increases as substitute to chemical catalysis method of organic synthesis. The advantage of enzyme were ability to operate under mild condition, high selectivity, biocompatibility and recyclability. The polymer synthesis was done by enzyme and the most common example are polycondensation, oxidative polymerisation and ring opening polymerization. The use of enzyme as a catalyst in polymer science is important methodology for the synthesis of novel polymeric structure, which are impossible or difficult to prepare. 3. CRITICAL REVIEW 3.1 ORIGINALITY The present paper is about the lipase catalysed synthesis of bio-based reactive polyester employing itaconic anhydride as a renewable monomer. For reducing carbon dioxide emission polymeric material was produced from biobased renewable material. Thus poly-lactic acid has been produced using biobased renewable material. Work on the ring opening polymerization using enzyme catalyst was already done. The work on the lipase catalysed ring opening polymerization of dicarboxlyic acid was first done in 1993 for the ring opening addition condensation polymerization (ROACP) involving dehydration already carried out. The work on the â€Å"dehydration in water† using lipase catalysed polymerization to formed polyester in water was also done. From the extension of an all these studies the current paper include lipase catalysed synthesis reactive polyester employing itaconic anhydride (IAn), succinic anhydride (SAn) or glutaric anhydride as starting monomer with for diol. Even though the c oncept was not new but the work done was novel. The author done the work with using new monomer IAn and four diol. ROACP between two monomer itaconic anhydride and diol was not possible so the author added one extra polymer so that reaction completed. Author carried out model reaction for getting information about the regioselectivity and substrate selectivity of itaconic anhydride using n-octyl alcohol. 3.2 TECHNICAL CORRECTNESS Technically, this paper is almost correct. All the obtained results have been represented through lucid graphs. DATA REPRESENTATION All the employed methods have been well-described by the authors. This enabled easy and correct interpretation of some of the related plots and enabled the understanding of the associated concepts. The spectra included in the manuscript clearly represent the results obtained via various experiments and the theoretical discussion supports the results represented in these spectra; which enabled better understanding of the experiments and the concepts. FLOW OF EXPERIMENT The flow of the experiments conducted is logical. In the initial part of this paper, the scientists have given a brief introduction about biobased renewable material. The authors used some references to state the method for poly lactide synthesis using two method ring opening polymerization of lactide and direct polycondensation of lactic. Lipase catalysed ring opening polymerization of dicarboxylic acid anhydride involving dehydration. The reference also included the â€Å"dehydration in water† and have conducted green polymer chemistry. To the extension of these work done current paper utilised the itaconic anhydride as a starting biobased monomer to produce a poly (lactic acid) macromonomer. The strategy of synthesis of biobased reactive polyester from itaconic anhydride was like that itaconic anhydride does not react with diol alone so it is necessary that the monomer added so that the reaction was completed therefore succinic anhydride or glutaric anhydride was used in combination. During the synthesis all reaction were remained inhomogenous and gave only low molecular weight product with Mn values between 150 and 390 as determined by GPC analysis. The H ¹ NMR studies show that the itaconic anhydride was completely consumed during ring opening reaction. In addition to these EIS-TOF MS analysis show that reaction of itaconic anhydride with diol reaction gives mixture of 1:1 and 2:1 adduct of IAn: diol. From these it was conclude that in addition to main ROA reaction small extent of condensation and dehydration occurred. After these study the author pointed out why the itaconic anhydride alone does not initialised expected ring opening addition condensation polymerization reaction. The reason behind these was that itaconic anhydride is less reactive than succinic anhydride in dehydration step. The author gives the information from result that ROACP involves two different types of reaction a ROA between diol and cyclic anhydride and dehydration condensation between carboxylic acid group and alcohol group. Author carried out model reaction before the study of the ROACP reaction to obtain valuable information about the product polyester structure and fundamental aspects of itaconic anhydride. The model reaction carried out using n-octanol instead of a diol. The regioselectivity information obtained from reaction carried out with novoenzyme 435 catalyst without molecular sieve in toluene at 25 °C. The author interpreted from result that was obtained from H ¹ NMR. The ÃŽ ²-selectivity value with lipase catalysis was 49% and without lipase catalysis was 90% and thus demonstrate that reaction was governed by lipase catalysis. Author also focus on the substrate selectivity in the reactant in order to prepare reactive polyester. The result from H ¹ NMR studies show that after 3h the IAn and SAn were 13% and 27% consumed respectively and without lipase catalyst these reaction did not occur. Author carried ROACP reaction under different condition using IAn, SAn and diol. IAn: SAn: diol were 2.5:2.5:5.0 and 1.4.0:5.0 taken for synthesis of polyester. When reaction carried out in without novoenzyme 435 no product was formed which insoluble in n-hexane. When the reaction carried out with the lipase but without the molecular sieve, reaction system becomes homogenous to synthesized polymeric product with low Mn .When the molecular sieve were added ROACP was increased and gave the polyester with higher Mn values. Out four diol 1,8-octanediol was the most favourable diol in terms of molecular weight , yield and number of units per molecule. Then paper ended with a detailed discussion on various parameters studied and results observed, which was followed by an appropriate conclusion. 3.3 CLARITY In this paper, the authors have lucidly explained the background of the topic, which gives a clear dogma of the researched topic. Explanation of some concepts enables better understanding of the experiments and reveals the authors’ logical approach towards the work conducted. Each of the sub-topics well describe the basic concepts covered within them. There is no repetition of matter. Therefore paper is reasonably easy to follow and understand. 3.4 BIBLIOGRAPHY Authors have provided 38 references; all the references have been cited in course of the discussion. All references are formatted as per guidelines mentioned for authors by the publishers of this scientific journal. Statements in paper can be correctly interpreted by referring to the cited references. 3.5 TITLE AND ABSTRACT Title of the paper is â€Å"Green polymer chemistry: lipase catalysed synthesis of bio-based reactive polyester employing itaconic anhydride as renewable monomer†. It is self-explanatory. By looking at the title we can get clear idea that the experiment includes synthesis of biobased reactive polyester using itaconic anhydride as a renewable monomer and lipase as a natural catalyst. The abstract of the paper presents an overview of the various studies conducted in the manuscript and briefly presents experimental framework and the most important results obtained by the authors. The abstract of paper is of appropriate length and sufficient to give clear idea about what work has been done. The abstract brings out all the main points of paper. 3.6 ILLUSTRATION AND TABLES The spectra and graphical representations as well as the table represented in the paper are appropriate. The results discussed in the text are accurately represented in the graphs and spectra. They are self-explanatory and simple to understand. There searchers have provided the analytical data of material synthesized during their research. This included Mass spectra, proton NMR spectra and IR spectra of precursor material and intermediate synthesized to point out the differences between the various polymer synthesized during the work using different combination of a monomer in different ratio using different diol and different reaction condition as a proof of the polymer being synthesized varies according to a reaction condition and monomer and its concentration. 3.7 ALTERNATIVE INTERPRETATION No alternative interpretation can be made from the obtained results. All the conclusions made by the author are correct and justify the results obtained. REFERENCES 17 Kobayashi, S. (1999). Enzymatic polymerization: a new method of polymer synthesis. J. Polym. Sci. Part a 37, 3041–3056. 26 Suda, S., Uyama, H. Kobayashi, S. (1999). Dehydration polycondensation in water for synthesis of polyesters by lipase catalyst. Proc. Jpn Acad. B. 75, 201–206. 29 Taden, A., Antonietti, M. Landfester, K. (2003). Enzymatic polymerization towards biodegradable polyester nanoparticles. Macromol. Rapid Commun. 24, 512–516. 34 Puskas, J. E., Sen, M. Y. Seo, K. S. (2009). Green polymer chemistry using nature’s catalyst, enzymes. J. Polym. Sci. Part a 47, 2959–2976. 15 Okuda, T., Ishimoto, K., Ohara, H. Kobayashi, S. (2012). Renewable biobased polymeric materials: facile synthesis of itaconic anhydride-based copolymers with poly (L-lactic acid) grafts. Macromolecules 45, 4166–4174.

Albert Einstein Essays -- biographies biography bio

"Great spirits have always encountered violent opposition from mediocre minds." "There are two ways to live your life. One is as though nothing is a miracle. The other is as though everything is a miracle." Albert Einstein was the first child born to Hermann and Pauline Einstein, Jewish, middle-class Germans, on March 14, 1879 at Ulm, in Wurttemberg, Germany. Albert's sister, Maria, was born in November of 1881. They remained close throughout their lives.Einstein and sister 1 The Einstein family moved to Munich in 1880 to start their own business. Albert began his secondary schooling at Luitpold-Gymnasium. In 1894, the family business failed and the family moved to Milan, Italy. Albert stayed behind in Munich to finish his education at the Gymnasium. However, Albert hated the high school he attended and a teacher recommended that he leave, as his presence encouraged students' disrespect for teachers. So, at 15, he quit school to join his family in Italy. In 1895, Albert took an entrance exam to get into the Swiss Federal Institute of Technology and failed. He studied at a Swiss school in Aurau and graduated a year later. In 1896 he returned to the Institute and graduated in 1900 as a secondary teacher of mathematics and physics. During this time he meets Mileva Maric and falls in love. He tried unsucessfully to obtain an Institute job, but failed. He eventually obtained a job at the Swiss Patent Office. The position at the Patent Office gave Albert the time to devote his thought to physics and he began publishing scientific papers. In early 1902, Lieserl, daughter of Einstein and Mileva Maric, a former fellow student, was born in Hungary. Not much is known about the life of his daughter, as she was probably gi... ...iss. In May of 1946, he became the chairman of the newly formed Emergency Committee of Atomic Scientists. Although his activity was limited by his increasing age and ill health, Einstein retained his commitment to civil liberties. By 1948, he begins to suffer problems attributed to a heart aneurysm. In 1952, Einstein was offered the postition of President of Israel, an honorific post. At peace at home in Princeton, he declined, but remained interested in public affairs. In 1955, he joined Bertrand Russell in urging scientists toward mediation between East and West and limitation of nuclear armament. Due to failing health over the previous several years and his refusal to have surgery done on his weakened heart, Albert passed away from a heart attack on April 18. His brain was donated to science, per his request and his ashes spread over a nearby river.

Methods of Communication at Portmeirion :: Computer Science

Methods of Communication at Portmeirion ========================================== In this section I am going to describe the different types of communication within Portmeirion together with the use of ICT. Here are some examples of written communications that Portmeirion use; * Letters: ICT now have a major part when writing letters because a lot of company’s prefer to word process them as it quicker, simpler and neater. Letters can be sent home to make customers aware of the latest offers. * Notes can be used to inform work colleges of meetings with the rest of the company. * Faxes * Text Messages: * E-Mail: ict is used because letters are sent electronically  · Notices for Notice Boards): ICT could be used as they could display notices on notice boards using Word or Powerpoint or a DTP package – posters done on the computer always look more attractive and neater – also they can be saved an edited in the future. * Reports: could be written for major areas of development or concern using ICT. * Agenda * Records: of customers and daily sales etc could be saved on file using ICT. * Magazines: company’s could publish magazines and other promotional literature for sending out information * Diaries * Memos are used to remind workers of certain events and to pass messages between departments * Contracts and other personnel documents * Calendars * Invoices and other financial documents * Cheques (payments) * Graphs and Charts * Reports can be used to make reports on employees, purchases and exports. * Posters and leaflets are used for advertisements * Here are some examples of Oral Communication that Portmeirion use: * Telephone * Voicemail * Web Cam & video conferencing * Meetings * Answer Machine * Requests  · Office (could send messages) * Discussion * Dictaphone * Training sessions * Face to face talking * Vide * Interviews C2 C3 ===== Are methods of communication at Portmeirion effective? ====================================================== Portmeirion's communication is very effective in my opinion or else the business wouldn’t be as successful. This is because every business needs to communicate with its workers or the workers need to communicate with each other. A way that this is shown is if the Sales and Marketing department is doing a new promotion that they can tell the ICT department to send a letter out to all the customers of Portmeirion by mail merging which requires ICT Written communication outside of the business Word processing, excel, e-mail and fax are some of the ways that written communication is used outside of a business. These are very effective because if the company is doing a new production they can send a letter to all the companies’ customers by mail merging this means that they can send the same letter to different customers by

Detailing Product Life Cycles Essay

We may conclude that ISO 14001 has significant and direct profit and wealth creation potentials. Companies need effective management accounting systems to monitor all costs and benefits that accrue from the ISO 14001 process. Companies also need to market the consumer and social benefits of ISO 14001 effectively to targeted market segments for which environmental management matters. ISO 14001 and Seasonal Business Union Carbide’s Indian pesticides business, which caused the toxic cloud in Bhopal, was a highly seasonal business, with uncertainties regarding pest outbreaks and cropping patterns. The accident occurred in December, some 100 days after the peak demand for pesticides in that sub-tropical climate, with monsoon-dependant crop acreages. The worldwide tourism business is another example of high seasonal fluctuations in demand. Cyclical downturns are notorious for taking place when full complements of expert staff are not available, as outside normal working hours. Any operation with wide differences between times of peak demand and off-peak times, will inevitably respond by having fewer people available for watch and ward duties, at some times. Environmental Management Systems can never afford to slacken their vigilance, as all dangers and risks are not necessarily related with peak loads. ISO 14001 offers a reliable structure within which systems can operate to adequate standards even during times of low demand. The documentation support of ISO 14001 can prove to be invaluable in containing the emergent implications of any incident. The tourism industry benefits from ISO 14001, not only because of the off-season protection, but simultaneously because of the demand for eco-tourism and out of sustainability concerns for this large service sector. ISO 14001 is especially useful for any enterprise with high seasonality of demand. It helps organizations establish infrastructure that can maintain emergency response and environmental management capabilities at optimal costs during the lean seasons. It also helps companies to plan for peak demand in terms of environmental loads. These advantages are over and above the other benefits of the system that apply to all registrants. ISO 14001 and Building Projects The project nature of civil construction, and its high involvement with third party contractors, places a special challenge for ISO 14001. The growing demand for ‘green buildings. ’ is a special opportunity for the system. ISO is very well suited for the construction industry, and can help it meet new demands for sustainability. Much of the most lasting harm to the environment from modern industry arises from the materials, processes and designs of buildings and related civil structures. Asbestos abatement has been the focus of many environmental management standards of the building industry during the recent past. Asbestos exposure has occurred 3-4 decades earlier. This is a powerful reminder of the need for LCA in civil construction. The entire ISO 14001 system has a host of similar benefits for all stakeholders in the building industry. Architecture and ISO 14001 share a common emphasis on the design phase of projects, to avoid problems arising out of implementation. Hence, professionals in the construction business are especially amenable to the spirit of ISO 14001. The system has much to contribute by way of reducing material wastage in construction, and in reducing energy loads of actual use of buildings. ISO 14001 is eminently suited to meet the certification standards of the Green Building Council, and the specifications for Leadership in Energy and Environmental Design (LEED) status. ISO 14001 has additional benefits with respect to protecting investors from a legal point of view in real estate transactions. The Comprehensive Environmental Response, Compensation and Liability Act (CERCLA), accompanies a number of state and local regulations that have major environmental implications. Any business in the construction or real estate business can benefit from ISO 14001, as they will have a sound system to choose projects with which they can be involved. They can also plan for full legal compliance as new laws take effect. ISO 14001 has powerful marketing potential for real estate developers. Investors and people on the market for buying homes would be inevitably attracted to projects that have sound environmental management systems in place. Buildings, neighborhoods and cities that make minimal imprints on the environment, that have track records of continual improvement and that make invaluable savings in maintenance resources, will always appreciate and attract communities. ISO 14001 has the potential to become mandatory for new real estate projects, particularly for ones in places that are rich in natural resources. ISO 14001 and Equator Principles Banks that subscribed to the Equator Principles have often found themselves in difficult situations, having to assess the environmental impacts of projects that for which they consider financing. Conflicting views from various stakeholders can be difficult for lenders to reconcile, as many aspects of the matter require local expertise and technological appreciation. ISO 14001 offers a solution for such matters, since it calls for a transparent and systematic assessment of chosen aspects, with a structured audit and review process. The Equator Principles could extend towards fields of transnational endeavor other than funding, and ISO 14001 can be a reliable and universal bridge for assessment and continual evaluation. The next decades will see a spurt in funded development projects in large tracts of the world. There is enormous pressure for large projects designed to bring succor to rural and urban communities. Funding will be mostly across geographical boundaries as capital resources are centered with countries other than the ones with the physical features for development. Investors and sources of public funds everywhere will face questions about environmental management, as they peruse candidate projects from distant locations. ISO 14001 is a good solution in these circumstances, for it provides a neutral and universal format in which all developers and governments can plan to manage the environmental impacts of the new projects that they conceive. International bodies can respond to social activists who claim that most development projects cause environmental harm, by asking project owners to use the transparency and accountability of the ISO 14000 series. SME Experience with ISO 14001 The vast majority of enterprises in most countries belong to the small and medium categories. ISO 14001 cannot be the force that it should, unless the system proves to be valid, useful and feasible for such organizations. A superficial look at ISO 14001 could lead most observers to conclude that it is too involved and expensive for any but the largest of corporations to afford. However, the reality is that ISO 14001 lends itself to adoption by even small and medium enterprises. An on-line survey of small and medium enterprises (those with fewer than 100 employees) with ISO 14001, displays pleasantly surprising results (International Organization for Standardization, 2005). Pressures to comply with environmental regulations, demands from corporate customers that are higher up in the supply chain and lucrative opportunities in foreign markets, are the three most important stimulants for small and medium enterprises (SMEs) to seek the business advantages of ISO 14001. Many SMEs lose out because they do not seek ISO 14001 certifications, either out of ignorance, or because of wrong impressions they hold of the resources required. There is a clear need to make the system’s benefits more widely known and more accurately appreciated. Many SME owners incorrectly believe that pollution is an exclusive preserve of large corporations! The significant negative contributions of SMEs to environmental management are often ignored, especially if units are scattered and relatively isolated. Many SMEs stay away from ISO 14001 as they are not aware of government and institutional support available for them to secure certification within their means. Some consultants confound the issue by outlying more paperwork and bureaucracy than is necessary for the sizes of some potential clients. SMEs also have the choice to build their EMSs on alternative systems that compete with ISO 14001. It would appear overall that ISO 14001 has a great deal of unused potential with respect to EMSs for SMEs. This is a marketing challenge for country organizations of the ISO body. SMEs can be very wasteful of material and energy, albeit on a relatively small scale. They may not be immediately aware of wastes they generate, but this has a cumulative effect that has to be addressed at some stage. Pest Control Operators and Applicators are classic examples of small enterprises that deal with highly toxic chemicals. The latter can affect wide areas and large communities. All SMEs everywhere can use ISO 14001 to fight competition from better resourced corporations, by using effective EMSs. The move to terminate enterprises that have no controls on the pollution they cause and the hazards inherent in their operations, is current already. Growth is a natural evolution even for SMEs. ISO 14001, apart from protecting business interests as described above, also has the power to afford rapid growth for SMEs. The Internet enables local companies to achieve global reach. ISO 14001 can help them match their new found logistical strengths with EMSs that work. Any SME with growth ambitions has to use ISO 14001 as essential infrastructure for its future plans. Summary of Benefits of Environmental Management Systems Environmental management standards help companies to build their transactions across territorial boundaries. It is likely to become a sort of pre-requisite for global corporations. Emerging economies must develop expertise in environmental management to fight non-tariff barriers to markets in advanced economies. It is an integral part of the branding process. Environmental management systems help companies and organizations respond to important concerns of their main stakeholders. It is therefore a matter of priority for most entities in the conventional world. Companies from all sectors of the economy have become aware of the pressing need to conserve precious natural resources (Case Studies, 2002). ISO 14001 has enabled companies such as Apple stay abreast of changing regulation on environmental matters. The company was able to eliminate lead from batteries, and later to substitute Nickel-Cadmium batteries in line with European Union directives. These are concrete examples of how ISO 14001 helps companies stay in business by conforming in time to new and higher environmental protection standards. Apple’s switch to lithium ion batteries is an example of how ISO 14001 can squeeze additional ingenuity out of the industrial sector. Progressive companies such as Apple Computers buy products and services from companies that demonstrate effective commitment to environmental conservation (Case Studies, 2002). Supply chain considerations make ISO 14001 essential for the suppliers of major corporations. The proponents of ISO 14001 started by show-casing the benefits of the discipline in terms of the ethics of environmental concerns. The world has moved on since then, and ISO 14001 is no longer an option chosen by those with surplus cash. ISO 14001 has become a vital visa that provides contemporary corporations with the rights to continue business in the 21st century. The days of firms that do not meet ISO 14001 standards, are numbered. Savings in energy bills provide financial succor to firms that invest in reducing power consumption. This is a good example of the meeting point between the financial and non-financial advantages of environmental management systems. ISO 14001 is voluntary and flexible. It does not enforce any external standards. Companies can tailor their individual EMSs to the nature of their enterprise, and to the levels of expertise they have achieved in environmental management. It is a stable framework for the conduct of modern business that will appeal to professionals, and it is an effective way of extracting new efficiencies out of matured business processes. What Is It? The International Standards Organization, with its impressive name, has given ISO 14000 impressive credentials. The success of the ISO 9000 series in promoting quality consciousness has created high expectations in terms of the 14000 series enjoying similar success on the environmental front. However, many people are still not aware of the precise nature and scope of ISO 14000. The ISO 14000 series started in 1991: the first standards were published in 1996. It is therefore less well known and understood than the 9000 series which have been used for longer. The ISO 14000 series helps organizations meet environmental issues (Hanson, A. J. not dated). It is a documentation system that sets out objectives with priorities, divides responsibilities amongst a team, and provides for independent audit. It is important to bear in mind that ISO 14000 is not a single system, but rather a series of international standards (Environmental Management Guide 2004). ISO 14001 helps organizations to implement EMS, to ensure conformance to standards, to ensure compliance with relevant regulation and to seek independent certification (Environmental Management Guide 2004). Any organization that uses ISO 14001 disciplines will be better equipped to deal with the challenges of environmental management. ISO 14001 is one unit of the ISO 14000 series. ISO 14000 is a voluntary system-business houses and organization have rights to decide on whether or not they would like to invest in it. It has a pervasive influence, and calls for serious commitment of time and money. The decision to use ISO 14000 is therefore strategic by nature. Though community and key customer pressures can often be motivating factors, some organizations opt for ISO certification out of genuine concern for the environment. ISO 14000 recognizes environmental conservation as an integral part of organizational process, on par with more traditional functions such as Finance, Personnel and so on. The system must integrate with the total company organization and structure, if it is to yield meaningful and lasting benefits. Most companies start their ISO 14000 experiences with the help of experienced consultants, but that does not preclude deployment of significant human resources from an organization’s own pool. ISO 14000 has three major sections: life cycle analysis, environmental performance evaluation and labeling (Hanson, A. J. not dated). ISO 14001 in the series is concerned with environmental management systems. Organizations should plan to deploy the full ISO 14000 series over time, though they may start with ISO 14001 for reasons of resource constraints, to obtain the benefits of focus, and to give time to their employees to adjust to the new way of working. The ISO 14000 series is a guide that almost every organization can adapt to its specific needs. The system is very flexible in terms of fitting in to various sets of circumstances. Companies that work for profit have used ISO 14000 more widely than social organizations and government bodies. Firms from diverse segments of industry and even the services have all used ISO 14000 with equally remarkable success. However, the ISO system is not a packaged solution by itself. It is up to each registrant to use the system to its advantage. ISO promotes a new culture of professionalism. The documentation and procedures that the system enjoins on its followers, enforces a systematic approach to issues. It also promotes transparency, and ensures that organizations can respond in uniform manner, with low dependence on individual whims. It is especially useful to deal with emergent situations, and in ones in which a large number of variables require simultaneous consideration. Employees of an ISO 14000 certified organization display new confidence about their responsibilities and can do a more complete job of conserving the environment. ISO 14001 is a new template for modern business. It acknowledges the ubiquitous role of the environment in our lives, and provides paths to sustainable compromises that technology and conventional issues can negotiate with our natural surroundings. The ISO 14000 series can give a new lease of life to a business that is under attack because of the hazards and toxicity that it entails. It can help a small business rival a large corporation in terms of professional standards. It can help organizations perform uniformly across geographical and cultural boundaries. ISO 14000 is truly the way of the 21st century. There are concrete profits to be earned from the ISO 14000 series. The system is relentless in searching for ways to reduce consumption per unit of output, and ways to reuse or recycle waste and by products. Certification brings access to new markets and strengthens a company’s competitive position. There are therefore classic business reasons for using the ISO 14000 system. Environmental Labeling and ISO 14000 Some manufacturers have used the absence of regulations to prepare labels with unsubstantiated ecological claims on labels (Hanson, A. J. not dated). Consumers who would like to support manufacturers of environmentally sound products are hampered by the proliferation of labels that make vague and even incorrect claims about environmental impacts. Environmental labeling under the ISO 14000 series, corrects this anomaly. This is an important reason for business houses to support ISO 14000. The world is on a move towards the regulation of labeling standards, and companies that do not follow ISO 14000 may soon find themselves excluded from key markets. Three levels of labeling standards are available for manufacturers who would like to use the ISO 14000 system for their products. Most consumers are accustomed to Type 1 Environmental Labels. The latter provide criteria against which each covered product is measured. Canada and Germany have adopted these standards. Type II labels will use uniform terms and definitions: standards and details will be available in due course. Type III labels seek to provide information along a set of pre-determined criteria. Such labels are already in use for some nutritional products. Environmental labeling predisposes companies to resort to Life Cycle Analysis. The number of products with environmentally sound labels has grown exponentially since the 1990s (Hanson, A. J. not dated). There were less than 25 such products in the United States in 1989. The number grew to 600 by 1990. It is now a business that exceeds $10 billion. The stage is set for economies in all countries to move over to products and services that can make valid claims about environmental management on their labels. The ISO 14000 deals with environmental management on the basis of the following main principles (Hanson, A. J. not dated): â€Å"Labeling should be accurate, verifiable, relevant and should be non-deceptive. †¢ The party that makes the label should make relevant information about the attributes available to purchasers †¢ Labeling should be based on comprehensive scientific methods that are reproducible †¢ Information on the process and methodologies should be available to all interested parties †¢ Labeling should incorporate where appropriate the life cycle of the product or service †¢ Administrative requirements should not make participation difficult †¢ Labels should not create unfair trade restrictions †¢ Labeling should not inhibit innovation that may improve environmental performance. †¢ Labeling criteria should be developed by consensus† Environment labeling programs are democratic in nature. Producers can decide to comply of their own volition. Any manufacturer can decide to use the system, regardless of nature, size and location. It therefore gives an opportunity for new industrial entities to seek competitive advantage against entrenched brands. The greater interests of consumers always have over-riding priority. There are four methods available for verification of claims made on environmental labels. These are: â€Å"Declaration of conformity: the manufacturer self-declares conformance †¢ Review of supporting documentation: the practitioner requires the applicant to provide documentary evidence of conformity †¢ Evaluation of conformity with manufacturing phase requirements: where the production phase is evaluated †¢ Product testing: samples of the product are tested (Hanson, A. J. not dated). Companies have to establish monitoring systems to ensure on-going compliance once their label claims have been verified. Environmental labeling is an important development in terms of improving environmental accountability of modern business. It is an integral part of the ISO 14000 process. It is also in the best interests of companies as it costs less than invasive regulation. Since awareness about environmental matters is growing, environmental labeling can improve market share. Products with comprehensive information about environmental impacts on their labels will perform better in highly competitive situations. There is the analogy of air emissions as a buying benefit in the case of automobiles. Clothing made from organic fiber, food free of harmful residues, cosmetics that do not use animal testing, durables that consumers can return to manufacturers for recycling and instructions on how to use dangerous products without causing harm, are all live examples of some of the most successful branding that has been achieved through environmental labeling. This portion of the ISO 14000 package is instrumental in building unbreakable bonds between brand owners and customers, and in improving customer satisfaction. It is therefore a pivotal strategy for profitable and sustainable business growth. ISO 14001 for International Corporations Since environmental standards and concern vary by country, international corporations face dilemmas with respect to environmental management systems. Most of these companies are headquartered and controlled in the first world, though their products, services and operations cover far corners of the globe. Such companies used to follow territory-specific environmental management systems in the past. This has some technical validity, as natural resources, climate and social habits can place such different demands on business. However, social activists have begun to question the ethics of double standards. International companies have become accountable for following uniform policies and standards wherever they may operate. This can be quite confusing as regulatory requirements are not uniform throughout the world. ISO 14001 offers a path out of these contradictions. Group Managements can influence policy statements and control systems, leaving affiliates and subsidiaries to identify aspects, programs and specifications. Audits and reviews provide a uniform basis for transnational comparisons. Certification is a strong defense against unsubstantiated attacks by social activists. Overall, ISO 14001 offers value to organizations that need to harmonize international and local components of environmental management systems. The portability of human resources is a key consideration for international companies. Assignments and transfers to new locations are established means of career development. New perspectives of individuals from exotic markets, often inject new dynamism in to stagnating business sectors. Periodic changes in fitment for key positions ensure transparency and integrity of linkages between companies and its independent suppliers and contractors. There are therefore a host of reasons for international companies to move personnel between countries, markets and sectors. However, continuity of important business processes becomes a concern, as new people occupy crucial positions at various points of the organization. The accumulated learning of an individual, as well as the rationale for pivotal decisions, has to be available for a new incumbent. The environmental aspects of management situations can be too important and irreversible in nature for companies to depend on word-of-mouth spread between colleagues about the reasons for how operations are conducted. Casual or experimental changes in processes based on theoretical concepts, or based on notions from irrelevant past experience, can be devastating in environmental terms. The ISO 14001 system plays a most helpful role in such matters. Versions of the manual built up over time serve as invaluable references in managing the evolution of all business processes. Records of management reviews lend authenticity to how things are done in each function and location. Since ISO 14001 is an on-going process, it also allows adequate scope for new incumbents in local organizations to express themselves fully, and to expound their ideas for business improvement. The ISO 14000 series is therefore an enabling network for large and inter-changeable teams of professionals to work in a seamless way. Environmental concerns are important for modern branding and new product development processes. Though branding and new product development should be globally uniform for the best returns on investment, environmental aspects can vary across countries, and even within segments of domestic markets. There can therefore be an inherent conflict between marketing and environmental concerns. The ISO 14001 system offers a way to resolve such conflicts. The policy statement serves to establish universal ground rules within which innovation can be encouraged. The choice of environmental aspects that are chosen for address in individual countries can be adapted to meet local requirements. ISO 14001 helps to define the boundaries between local and global environmental management concerns related to brands and new product development. Group managements of international corporations have to make choices between territories and industrial sectors for resource allocation, especially in terms of financial deployment. Since most projects have long gestation periods, and may involve very substantial commitments, managers at one central location can always have difficulties in making choices between alternatives at more than one remote location. Local environmental concerns tend to be in flux and there are often crucial differences between the regulatory conditions related to environmental management systems of various countries. Group managements may have to take important decisions in the face of incomplete and uncertain background information. Countries with less transparent and elaborate environmental regulations may either fall by the wayside in investment choices, or at the other extreme, attract funds for new projects without due consideration for the risks involved. ISO 14001 makes it possible to compare opportunities and threats across nations in a fair and even way. Records of progressive audits provide a firm and equal basis to take decisions on the future of operations in various territories. This is apart from serving as a common platform for the evaluation of business performance. Social activism tends to concentrate on large international corporations. Environmental degradation due to poverty, ignorance and by SMEs is often overlooked by non-governmental organizations. Such attacks can occupy limited management time and lead to intractable and unproductive negotiations. An ISO 14001 certification is an effective safeguard in such circumstances. It provides a harmonious platform for divergent views to be addressed, and a participatory format for conflict resolution. Records of management reviews can form crucial evidence in defense of executive action and environmental responsibility. The advantages of the ISO 14000 system for large international corporations are so obvious and pervasive, that one can conclude that all such organizations do have EMSs in place, though they may not always seek certification. It is difficult to conceive of a body conducting business in a sustained way across the globe without any systems for environmental management. The external audit and public scrutiny of the ISO 14000 series is what most management teams would want to avoid. It is possible to conclude that most if not all large international corporations follow ISO 14000 systems in some form, though they may not find it expedient to join the organization in a formal sense. ISO 14001 in Mergers and Acquisitions. Differences in environmental management systems can confound and delay mergers and acquisitions. Potential buyers may be put off by uncertainties about product liability. Due diligence can be affected by paucity of documentation, and by contradictory verbal feedback from employees and other stakeholders. The entire ISO 14000 series is a way out of such problems. ISO processes serve to assure all parties about the integrity of environmental impact assessments, while successive editions of the manual and audit reports put achievements and progress in valid and measured perspectives. Companies that follow ISO 14001 will find it relatively easy to continue business normally very soon after a merger or an acquisition. There could be major disruptions or unpleasant surprises if an inter-corporate transaction involves an unregistered entity. ISO 14001 also protects minority and dissenting interests in mergers and acquisitions. Stock market regulators are well advised to insist on ISO registration as a pre-condition to equity restructuring. The case of batteries illustrates how tangential product components can have significant impact on the core strategies of a business. Computers use batteries inevitably, but the technology of their production lies outside the domain of electronics and software. However, ecological concerns about the use of heavy metals such as lead, nickel and cadmium in batteries, and the relatively high rate of product obsolescence in computers, has forced companies in this field to acquire expertise in technologies such as that of lithium ions, and to find sources for commercial supplies of ecologically sound batteries. Computer companies have also to divert major resources to recycling programs that are integral to their products, but the matter of batteries illustrates the inter-related complications that can be part of doing business in the 21st century. This aspect gives Life Cycle Analysis great value, as it is a systematic way to cover all known environmental impacts that arise as a result of any enterprise. Life Cycle Analysis (LCA) seeks to cover all sources of burdens on the environment that the production of a product may entail (Hanson, A.J. not dated). The system covers the consumption of all materials, use of energy in all forms, production processes, supply chains, logistics, waste disposal and recycling. LCA adopts an integrated approach to environmental management, and it works in four stages. Initiation, inventory analysis, impact analysis and interpretation are the four stages of LCA. Interpretation is also called improvement analysis. LCA is a vital part of the ISO 14000 system, and it has universal application for all fields of human endeavor. LCA has most utility when designing new products, but the technique can also be used to reduce the environmental burden of an existing product. Substitutes may compete on the basis of LCA facts, as is the case of disposable diapers versus washable ones. Such comparisons engage healthy debate and help to build indelible opinions about environmental conservation. LCA is integrative and holistic in its approach to environmental concerns. It is especially useful in uncovering hidden risks and costs that may associate in covert manner with some products and services. LCA proceeds in a step-wise manner, toting up the material and energy requirements of each component of a production process, and then presenting a total picture of the environmental impact of each product or service that is covered. LCA considers waste generations and impacts on air and water at each stage of procurement and production. It also considers distribution and actual use. The ISO 14001 process cannot be complete without full LCA. The Canadian Standards Association has stated LCA benefits in the follo.

Evaluate ways in which concerns about poor practice Essay

3.3 Evaluate ways in which concerns about poor practice can be reported whilst ensuring that whistleblowers and those whose practice or behaviour is being questioned are protected. In any child care setting, staff or volunteers can cover anything that affects the safety and wellbeing of a child or young person. For example: a manager has a good relationship with a family whose child attends the nursery. Several members of staff have reported the abuse of neglect to the manager concerning the child. The manager brushes the issue off and replies â€Å"I’ve known the family for years; they would never neglect the child†. The neglect continues and the child has become isolated from the children as their clothing has a strange smell. The practioner eventually acts in good faith and takes the matter into the local children services. The case was taken further and investigated. The member of staff who reported the abuse was protected against being bullied and disciplined. If a member of staff try’s to seek help by the appropriate person and the topic is neglected, all staff should ‘blow the whistle’ all children have the right to feel safe and protected. 3.4 Explain how practioners can take steps to protect themselves within their everyday practice in the work setting and on off site visits. Schools and childcare settings should be safe for children. In some cases the staff and adults who have contact with the children, have harmed and abused the children who are in their care. Staff can take steps to protect themselves, by ensuring that they encourage the children to speak openly to express themselves. Staff can set activities or circle time, so all the children can express how they feel. Practioners can ask opened questions like â€Å"how do you feel today? Are you happy, Sad? This gives opportunity to analyse and record what the children have to say. Practioner should give children as much control over intimate care. Practioners should not go ahead and take over a situation involving intimate care. The child will think it is ok for anyone to invade their personal space, and think that this is ok for adults or grownups to do this. This will stop any child to speak about anything they find strange that has happen to them. For example a child has wet themselves, the teacher may automatically gives the child a new set of underwear and says to the child ‘come on child a, let’s get you changed’ the child screams and runs out of the teachers way. The teacher should of said ‘would you like help child A?’ this gives the child a choice to say yes or no, and a chance to realise no grown up can invade their space without giving their permission . When being off site any member of staff & volunteer should be responsible to avoid injury to themselves or others. All practioners should act in a matter of an urgent situation. This is to ensure that statutory duties are being met. Anyone who is in care of the children must have a CRB check. Ratio of staff to children must always be in line with guidelines according to age. To avoid any allegations staff qualified or unqualified should never be left alone with the children. 4.1 Describe the possible signs, symptoms, indicators and behaviours that may cause concern in the context of safeguarding. Physical Abuse: this is the most noticeable type of abuse. It’s the physical contact that an person can give to the child; shaking, hitting, kicking, poisoning etc. Physical harm can also be caused when a parent is making a child ill, and giving the health services the outlook that the child has something wrong with them. This turns the direction of blame away from the parent. Signs and symptoms: * Child with visible bruising and marks * Who does not receive the right medical treatment when un well * Mood swings – anger, aggression Emotional Abuse: a child suffering from emotional abuse is deep hidden under the surface of feelings and thoughts. This can be from bullying of the people around them; negative talk, putting the child or young person down, criticism. A parent, who is over protective and stops a child engaging with other children and activities, will stop the development of the child and may fall behind for the future progress. Parents who let children see exploitation of others will emotional effect the child and cause problems for the outlook for them. Signs and symptoms: * Being withdrawn * Indirect use of language to the child; bad language, tormented, teased. * Witnessing inappropriate behaviour; drug taking, domestic violence, drinking. Sexual Abuse: forcing a child to do something sexual unwillingly. This is a physical sexual act that child are oblivious to, and not realise what is going on. Children do not have to physically have contact with a person sexually to underline sexual abuse; a child forced to watch or see sexual nature or persuade a child to act unsuitable. Signs and symptoms: * Fear of a particular person * Familiarity of sexual words or behaviour Neglect: parents who cannot meet a child’s basic daily needs such as; hygiene, hunger, clothing and shelter. This can cause the child’s health to worsen and for their development to suffer. The child can also be left with people who cannot properly care for them. Signs and symptoms: * Clothing is dirty and has a stench smell. * Inappropriately dressed for weather conditions * Being left alone at home or unsupervised 4.2 Describe the actions to take if a child or young person alleges harm or abuse in line with policies and procedures of own setting. If a child or young person in your setting claims that they are being abused it is very important that you are careful of how you deal with the situation. A practioner should remember every child is an individual character and how they deal with it should vary. In some cases a child or young person may tell a practioner directly that they are being abused, it is very important that a practioner listens to the child or young person and does not question what they have said. For example: a child may say they are being abuse, the practioner could ask â€Å"who was it mummy or daddy† a child could give a response which is false causing wires to be crossed. It is a practioner job to listen and observe the child’s behaviour in the setting and take note of any unusual outburst. For example: a child is in the home corner, using the pillow to put on the child’s face. This could indicate a child has witnessed or show what has been done to them. In my setting it is common procedure that all staff and volunteers take note of what they have witnessed or heard. All staff must report this to the safeguarding officer who will take the matter further and act in response to the allegation: * No Action Taken – when this has been discussed with parents and an explanation is put in place for the child’s harm or conduct. * Giving appropriate advice – giving the parent some guidance in the matter of concern. This could be monitored at the setting. * Offering Support – professionals can give the best of their knowledge to help a parent seek support in services to improve the situation. * Referral to suitable local centres – receiving help outside the setting will help offer support and guidance. The childcare setting can work alongside the local centres to achieve the best outcomes for the child a nd family. * Referral to children’s social services – if the harm continues and the child is at risk of harm; a written referral will be made to the social care. 4.3 Explain the rights that children, young people and their carers have in situations where harm or abuse is suspected or alleged. Confidentiality and ‘need to know’: when important information is at risk, it is a practioner role to keep all information confidential. If a parent feels that the information is to freely being shared, a parent will stop involvement with the information shared with the staff.