Pros and Cons of Alternative Work Schedule

Many people are now opting to find work schedules that would best fit their lifestyles and suit their needs in doing other tasks. Some people are having a difficult time adhering on the traditional work schedules or the work schedules as prescribed by their company. That is why they look for schedules that will best suit their needs and allow them to manage their time on their own. Everyone has their own perception of flexibility and work. Such perceptions may greatly depend on the personal needs, educational background, skills and the type of work that you are about to pursue.Alternative work schedules refer to the type of schedule that is not based on the conventional work schedule. Types of alternative work schedules include part-time employment, flexible leave and subcontracting. Part-time employment has the advantage of doing many jobs effectively; however, employing two part-timers may cost more than employing one full-time employee. However, part-time employment may be a bette r option than lay-offs (Rogovsky, Ozoux, Esser, Marpe & Broughton, 2005). On the other hand, subcontracting is the type of alternative work schedule that is detaching some of the employees in period of time.The employees still belong to the company but they will work for another company. Flexible leave allows the employees to avail limited leave that is agreed by the company and the employee (Rogovsky et al. , 2005). Flex-time is a growing idea in the business industry and becoming a popular option in the workplace’s work arrangements. The idea that the employees should not be tied on to their desks the whole week emerged in the 1990’s. Today, flexibility is an integral part of business. This is expected already as the new generation enters the workforce (Bitti, 2008).The inception of new technology, especially the use of computers, changed the landscape of work arrangements. It allows employees to be more present or attend to their work anytime and anywhere if their w ork is accessible in the internet. That is why more companies are embracing flexi-time work schedules for their work arrangements (Bitti, 2008). Compressed work week is becoming an option for the company to attract more employees and increase their productivity. Compressed work week means that you will work for the same number of hours as they would work for regular week but in fewer days (MacKillop, Geddie & Miedema, 2003).Compressed work week may be in the form of flexible work arrangement in order to maintain balance between work and family. Alternative work schedules provide options for the employees that have other responsibilities – either at home or at school – as most of the people that seek for alternative work schedules are mothers who are engaged in household activities and students who seek job opportunities while studying. The alternative work schedule has its own advantages and disadvantages. Flexible work arrangement is a type of alternative work schedul e that renders benefits to the employees.One of the advantages it renders is allowing employees not to commute on the rush hour that is less stressful on the part of the employees (Katepoo, 2008). Alternative work schedule also improve the morale of the employees and considerably reduce the stress experienced of the employees. Alternative work schedule can lower the absences of the employees and can contribute greatly in productivity. In addition, the overtime pay for the employees is reduced, thus lowering the costs for the employers (Beierlein & Van Horn, 1995).Moreover, there is an enhancement in the aspect of recruitment as well as for the people who may be unavailable for the traditional work schedule. The business hours are also extended due to flex-time and compressed work week options. The equipment and facilities are also economically used in alternative work schedules (Beierlein & Van Horn, 1995). One of the advantages of the flexi-time is that it allows the employees to j uggle different things while receiving a regular payment. They are able to attend to other things without sacrificing their work (Bitti, 2008).Alternative work schedule also has its own share of disadvantages. This includes mentally and physically stressful or draining for the employees working in the compressed work week arrangement. This may also become the onset of chronic fatigue due to work and family conflict time pressures in some types of alternative work schedule. The compressed work schedule may render difficulty especially for mothers who are attending household responsibilities (Katepoo, 2008). Furthermore, supervisors and subordinates may not work on the same schedule making it hard for the management to effectively manage the company.Problems may also arise in the areas of timekeeping and how benefits are distributed (Beierlein & Van Horn, 1995). There is also the possibility of lower workforce on peak days that require the managements to establish efficient cross and back-up training and good communication system to ensure high productivity. In compressed work week arrangement, people with young family members spend longer hours in the office in some days and experience difficulty in their day care obligations (MacKillop, Geddie & Miedema, 2003).The alternative work schedule is a growing trend in the business industry and slowly gaining popularity in some companies. It renders advantages not only for the employees but also for the employer and the company. However, the alternative work schedule has its own set of disadvantages for both parties.References Beierlein, J. G. & Van Horn, J. E. (1995, June). Alternative Work Schedule. National Network for Child Care. Retrieved November 12, 2008, from http://www. nncc. org/EO/emp. alt. work. sched. html.Bitti, T. (2008, July 14). What are the pros and cons of flex time?. Financial Post. Retrieved November 12, 2008, from http://www. financialpost. com/small_business/businesssolutions/story. html? id=645 783.Katepoo, P. (2008). Compressed Workweek: Pros & Cons as a Flexible Work Arrangement. WorkOptions. com. Retrieved November 12, 2008, from http://www. workoptions. com/compros. htm.MacKillop, M. , Geddie, J. & Miedema, A. (2003). Legal Terms for Human Resources Professionals. Canada: CCH Canadian Ltd. Rogovsky, N. , Ozoux, P. , Esser, D. , Marpe, T. & Broughton, A. (2005). Restructuring for Corporate Success: A Socially Sensitive Approach. Geneva: International Labour Organization.

Benefits of Activity Based Costing Essay

In order to make a profit on production, the firm would have to charge a price that is greater than the cost of production. Generally, the cost of production is understood to be the cost of producing a good plus the cost of transportation to the consumer. In order to stay in business, and therefore, to avoid losses at all possible costs – the firm must cover all costs related to the production of the good and include all costs to deliver the same to the consumer at a price that is higher than the cost of production. The operating or overheard expenses of an enterprise are generated by its activities to perform its business and/or manufacturing processes successfully. As its name implies, activity based costing relates the costs facing the enterprise to its various activities. By so doing, this system of costing provides pretty accurate information about costs, allowing businesses to effectively manage their overhead expenses in order to increase their revenues (Cooper, 1988). It is but commonsensical that companies may work on cutting their costs once they know what is driving these costs. By improving their processes in order to cut costs, businesses may realize greater profits than before. What is more, by identifying high costing activities needed to produce certain goods or serve certain customers, companies may decide to focus instead on low costing products or customers by reducing their production of or service to high costing products or customers. In this way, they may shift their focus to products or customers that are more profitable to produce or to serve. Thus, management experts cite the following benefits of activity based costing as opposed to traditional methods of costing: Identifying the most and least profitable customers, products and channels. Determine the true contributors to— and detractors from—financial performance. Accurately predict costs, profits and resource requirements associated with changes in production volumes, organizational structure and resource costs. Easily identify the root causes of poor financial performance. Track costs of activities and work processes. Equip managers with cost intelligence to drive improvements. Facilitate better Marketing Mix. Enhance the bargaining power with the customer. Achieve better Positioning of products. (â€Å"Activity Based Costing,† 2008). Businesses that benefit the most from activity based costing are those with high manufacturing operating expenses or overhead costs. These costs may result from a diverse range or products, intensity of capital, or vertically integrated system of manufacturing. Activity based costing may help such businesses not only to understand but also to control their operating expenses so as to increase their revenues (O’Guin, 1991, p. 76). Organizations with large marketing, sales or distribution costs may also reap great benefits from activity based costing. As mentioned previously, this method of costing identifies those customers that are most profitable from those that are least profitable. This provides insight to management on how to improve operations. With activity based costing, such businesses may be able to answer questions such as: â€Å"What discounts are appropriate for large orders? What size accounts should salespersons no longer call on? How effective is advertising to different markets? † (O’Guin, p. 76). Firms that are experiencing sluggish or low profitability on increasing sales may be suffering from growth that is unmanaged. It may very well be that these businesses are selling products at losses to a number of customers. The accounting system of accurately measuring costs, that is, activity based costing, would allow these firms to determine which of their customers and products are generating revenues and which are not (O’Guin, p. 76). O’Guin describes another benefit of the activity based costing system thus: Even with a diverse product line or customer base and very high profitability, a company lacking an ABC system is surprisingly vulnerable. Product profitability probably varies widely across the company. Highly profitable products present an irresistible target to new market entrants. Management should know which products are reaping enormous margins, so they can erect barriers to entry. (p. 76). Also according to O’Guin, the activity based costing system provides not only strategic but also tactical benefits to businesses that implement it. Whereas benefits that are strategic in nature may be realized only once in a blue moon, for the simple reason that organizations cannot be expected to change their pricing, business operations, distribution or manufacturing processes each year – tactical benefits may be realized constantly. Indeed, activity based costing could help businesses not only with reduction of overhead costs, but also just-in-time support, improvement of quality, decisions about design, and investment in capital. Thus, businesses that implement the activity based costing system may improve their profitability on an ongoing basis (O’Guin, p. 76). In the twenty first century, companies that have a competitive edge are those that maintain flexibility, a trend that has been recognized as a critical factor for success since the 1990s. Life cycles of products have been shortened and focus on the customer has become increasingly important. As economies of scale virtually disappear, manufacturing plants that are successful are those that are able to quickly introduce innovative products and economically produce small quantities. Activity based costing system can help businesses tremendously to achieve these goals. What is more, this system of costing could assist businesses of the twenty first century to achieve their goal to increase employee motivation. With the activity based costing system in place, employees increase their understanding of business activities and therefore their involvement in business operations. So, for example, whenever they see a mound of papers they would see overhead costs, leading them to the following questions: Why do we have so many bills? Why are there so many process involved in our purchase orders (O’Guin, p. 76)? Thus, the activity based costing system encourages businesses to push their rates of cost drivers down. This helps in the reduction of time to setup, streamlines buying, in addition to time taken to development a product. When costs are attached to each of these processes or activities, management may not only measure but also plan improvement (O’Guin, p. 76). As mentioned before, some of these improvements may entail reducing production of goods or service to customers that cost more to produce or service than the others. Hence, the activity based costing system may also lead the business that implements it to improve upon its marketing mix or positioning of its products. If products and customers that cost more than the others are required by the company to produce or serve in the same quantity as before, however, activity based costing system helps the organization to improve its processes in order to decrease its costs without reducing the quantity to produce or serve. After all, it is only possible to improve inefficient processes. Because activity based costing allows the company to weigh the costs of activities against their benefits, firms that use it are in a great position to increase the efficiency of all of their processes so as to gain competitive advantages. References Activity Based Costing. (2008). Value Based Management. Retrieved Jan 27, 2009, from http://www. valuebasedmanagement. net/methods_abc. html. Cooper, R. (1988, Summer). The Rise of Activity-Based Costing – Part One: What is an Activity-Based Cost System? Journal of Cost Management, pp. 45-54. O’Guin, M. C. (1991). The Complete Guide to Activity-based Costing. Chicago, IL: CCH Tax and Accounting.

Project Planning and Control Essay Example | Topics and Well Written Essays - 2500 words - 1

Project Planning and Control - Essay Example Project management may be defined as the sum total of the functions of conceiving, formulating, scheduling, implementing, supervising, controlling, and reviewing a project with the objective of completing it on time according to specifications and budget. Marion Haynes (2002, p.3) describes project management in the following words: Project management focuses on a project. A project is an undertaking that has a beginning and an end and is carried out to meet established goals within cost, schedule, and quality objectives. Project management brings together and optimises the resources necessary to successfully complete the project. These resources include the skills, talents, and cooperative efforts of a team of people; facilities, tools, and equipment; information, systems, and techniques; and money. Newman, Warren, and McGill defined a project and its value as â€Å"simply a cluster of activities that are relatively separate and clear-cut. Building a plant, designing a new package, soliciting gifts of $500,000 for a men’s dormitory are examples. A project typically has a distinct mission and a clear terminating point†. The multifarious tasks within an organization get simpler and more amenable to effective execution when they are broken up into separate projects that are distinct and specific in terms of cost, time frame, activities, and the project team. As such it is most often likely that a given project remains as a part of a larger organizational project with a longer time frame.

California Voter Online Registration Essay Example | Topics and Well Written Essays - 500 words

California Voter Online Registration - Essay Example This essay demonstrates that the information entered by the prospective voter online will be checked carefully by the elections official before an applicant can be qualified as a voter and be enlisted on the voter rolls. Basically, the law allows for a more convenient, easier, and faster way to register to vote as registration can be carried out even in the comfort of the applicant’s home. After the law has been passed, the Republicans, according to Yee, started running and â€Å"we start grabbing online registrations and that’s how we won† (Sankin n.p.). Another beneficent face of this law is that it increased California citizens’ participation in the election. Because the voter registration was made easier, more applicants have come to register online. Essentially, this brings a better turn out during elections because the State will be represented more accurately by the growing number of potential voters. Furthermore, because California is a very divers e State, it would allow for ballots to be translated into different languages which will improve access to all citizens. Nevertheless, the fear of online hacking and virtual theft would be an apprehending issue. Also, there might be a need to add more people for the verification of voter’s identities and the voters’ votes – whether they are genuine or dummy. This is to say that while California has evolved in terms of its voter registration system, there is no way that technological threats and legal implications can be discounted.

How to decrease the possibility of having financial crisis Essay

How to decrease the possibility of having financial crisis - Essay Example The financial crisis in a company is an unplanned burden which may affect its resources, capabilities, the values and the goodwill of the company. Lack of corporate governance and business ethics is one of the reasons responsible for the financial crisis in an organization. Acemoglu and Johnson (2003) have said that managers should change their way of thinking by disregarding that mismanagement of the macroeconomic policies is responsible for the lack of corporate governance. They should plan for strategies to overcome crisis in an organisation. The business leaders should focus on the policies like the legal framework of the organisation and protection of the interest of the stakeholders and investors. A good relationship between the shareholders and the managers help to achieve corporate governance within an organisation. Lack of business ethics in an organisation is responsible for weak corporate governance. Business ethics help an organization to frame a corporate governance stra tegy consisting of values, principles, a good work culture and proper decision making ability of the organizations. Wood (2002) and Lagan (2006) have said that organizations need to set the business ethics with strategic objective which can provide scope for achievement of corporate governance. ... The purpose of this research is to provide a methodology by which an organization can achieve proper corporate governance required in order to reduce its financial crisis. The main objectives of this research are: To achieve transparency and fair operations within an organization. To provide proper decision making ability in order to achieve the goals of an organization. To protect the interest of the customers, the shareholders and the investors. To understand the needs and demands of the stakeholders. To prevent the occurrence of unethical behaviour within an organization. To understand the liability of the directors to the managers and the liability of the managers to the shareholders, also known as accountability. Methodology According to Joseph and Tobin (2006) research philosophy is a procedure of collecting data, analysing it and then interpreting the result in order to work on a particular research. Research philosophy mainly consists of two approaches. One is the positivist style and the other one is the phenomenological style. Positivist research model focuses on analyzing the interdependency of the external variables and internal variables. Positivist style is selected for this research, as this style deals with understanding of the internal affairs related to a business. Positivist style of research will also help to understand the reasons behind the lack of corporate governance in an organization. There are two types of research strategies, namely quantitative research methodology and qualitative research methodology. The research strategy chosen for this research is qualitative methodology. Qualitative research model is used for descriptive research. Qualitative research can be analysed in terms of culture, ethics and behaviour. Qualitative

Economics 2 Essay Example | Topics and Well Written Essays - 1500 words

Economics 2 - Essay Example The stark contrasts in these unemployment figures reveal causative features in these two diverse European economies. The UK has a rich tradition of work culture resulting in high economic activities and thereby yielding low unemployment figures. The activities comprising employment turnover in UK is generally well coordinated ensuring better chances of employment for the unemployed while moving from one job to another in short period of time within the financial year. The job market is upbeat with healthy prospects for part time and contract employments. The availability of employment, however, does not per se serve as criteria for better quality economy. The parameters for economic excellence extend beyond the precincts of the employment factor. Advancing technologies, changing business practices, communication and information systems, globalization, etc. require adequate qualified and trained manpower. The lack of adequate education and training among significant number of job seekers in UK to meet the growing demands of the industries is the mitigating factor in UK's economy. This factor is problematic for employers on the lookout for candidates possessing the right educational qualification and skills. Nonetheless, organizations such as Learning and Skills Councils (LSCs) have taken up the responsibility of providing ways and means for continually educating young adults over 16 years of age and also providing them with job-specific training. One of the major causes for unemployment in the UK can be attributed to the insufficient availability of prospective candidates possessing the right educational qualifications and skills. Other reasons may comprise job seekers' lack of motivation or disproportionate expectations. Still, other factors may relate to the job market situation of the day necessitating lay off, etc. Also, changing or leaving jobs for better prospects could leave some people without employment for some time. Advancing technologies is another reason for unemployment. Technologies and communication systems are changing the way we work the world over. Job competition in such situation causes employers to seek out hard working, efficient candidates for various posts leaving less efficient or motivated individuals jobless. (Tim Miller) Unemployment in Italy The unemployment scenario in Italy is spread unevenly along the lines of region, gender and age. Unemployment among the female workforce is approximately 14.4%. It is 8% for the male working population. Given the fact that Italy espouses conservative social values, many female young adults choose to stay home if safe and secure jobs are not available. Unemployment among

White plc report Essay Example | Topics and Well Written Essays - 2500 words

White plc report - Essay Example Projects with higher values than the weighted average cost of capital should be accepted. In the case of White plc, the case of this method will help the company since the company dealt with materials handling equipments which belongs to the medium risk industry. The company firstly dealt with just one type of business risk i.e. medium risk. Thus this method has been very useful for the company allowing the company to correctly and accurately use the weighted average cost of capital as the discount rate. b) Redeemable Debentures: In this type the face value of the debentures is repaid to the debentures holders at the end of a particular period. The interest is also paid over this period to the debenture holders (CBDD, 2008). ii) After Tax: It is essential to understand that an important difference between the equity and debt is the interest payment on the debt capital can be reduced from the profits as an expense before charging the tax. In this case the net after the tax will be lower due to the tax savings. It is essential to understand that the cost of redeemable debt and the irredeemable debt would normally remain the same in perfect capital markets for organizations with similar characteristics like the risk, size, earnings, etc. However these will differ in a few cases where the markets are imperfect, the securities offered are different, the business risk that has been anticipated is different and lastly the gearing of the company is higher due to reasons like bankruptcy and financial risks (Scribd, 2008). This method takes into account the risk of a project. The discount rate consists of a) the risk free rate and b) risk premium. The risk adjusted rate is used along with the net present value to obtain the risk adjusted NPV (RANPV) (Free Dictionary, 2008). The methods to calculate the project beta: a) direct estimate

Binding Contracts Assignment Example | Topics and Well Written Essays - 1250 words

Binding Contracts - Assignment Example In our case, Dave and Sam are friends from the same University, with Dave wanting to indulge Sam in a business deal, where they could purchase iPads from a supplier who is seeking to expand his business in Australia. In this case, Sam is worried because he does not have sufficient money and thus opts to say nothing. Dave concludes that both will contribute $500 each to purchase the iPads, which they will sell at a profit and share the profits equally. Considering the requirements of the laws of contract, for an offer to become legally binding, there must be a mutual consent between the two parties (Wilmot, 2009 p35). One party must make an offer and the other party must accept that offer. In this case, Dave is the party making an offer, which Sam is reluctant to accept. A binding agreement is established if the parties involved accept the offer as it is. In case one party gives a different term regarding the offer, then that becomes a counter offer, indicating the rejection of the or iginal offer (Black, 1979 p23). In our case, the original offer required both parties to contribute a Sum of $500 each. However, contrary to the requirement, Sam leaves Dave a message to the effect that he can only contribute $200 and get 20% of the profit share as opposed to the 50% he would have obtained by contributing $500. Therefore, Sam has offered a different term to the agreement, making a counter offer. At this point, the original contract becomes void and unenforceable (Peter, 1979 p45). Therefore, there is no binding agreement in existence between Dave and Sam. Further, under the laws of contract, two parties can be involved in negotiation or pre-emptive talks, where they discuss the terms of the contract just before committing to it. This is referred as an invitation to treat (Horwitz, 1974 p100). In our case, Dave and Sam are discussing about the business deal in a coffee shop, where Dave concludes by himself that they have to enter into the business and make equal cont ributions, without having Sam confirm. Therefore, the discussion they had in the coffee shop amounts to an invitation to treat, where Dave is inviting Sam to consider the iPad business deal (Ewan, 2005 p400). Thus, this is not a contract but a mere invitation to treat, meaning there is no binding agreement between Dave and Sam. More important to the creation of a binding contract is the fact that there has to be an intention to have the two parties legally bound by the agreement they establish (Barnett, 2008 p482). In this case, the two parties involved did not indicate any intention of being legally bound by the agreement. While Dave was developing the business deal that they shall indulge in, Sam was nonresponsive. As a matter of fact, Sam only agreed to contribute $200 to the deal, to avoid offending Dave since he is a friend. Thus, the agreement in this case was established based on friendship without any legal intention created by the parties involved. In this case, the contrac t is not legally binding and thus it is voidable (Gardner, 1992 p170). Therefore, there is no binding agreement that obliges Sam to pay Dave any money. Question 2 In this case, Dave approaches Jane to partner with her in securing the deal and have her contribute $500 to purchase the iPads for sale. In fact, Jane is excited about the whole idea and wants them to make it a full time business of importing 100

Business Information Systems Essay Example | Topics and Well Written Essays - 2000 words - 4

Business Information Systems - Essay Example Decision support system is an approach based on which information is accumulated and disseminated through computerized system. In this context, decision support system is helpful for managers to select more than one solution for a problem. The integration of decision support system in an organisation is effective for retrieving as well as dissemination of information in different departments of an organisation (Nizeti & et. al., n.d.). In this regard, the essay intends to explain about the importance as well as impact of decision support system on organizations and their management. In addition, the key system applications of decision support system of organizations are to be discussed. Discussion is made regarding the procedure based on which decision support system is helpful for enhancing the decision making in organizations. Decision support system is important for managers to select the best solution of the problem. This system provides several alternative solutions of a problem to the organizations as well as management, which is one of the significance of decision support system. The system comprises three systems that include ‘passive decision support system’, ‘active decision support system’ and ‘cooperative decision support system’. Passive decision support system is identified to supports the process of decision making, but this system cannot provide explicit solutions of decision. Active decision support system provides explicit solutions of decision. Cooperative decision support system permits the decision makers to change or make decisions by considering the viewpoints of the decision making group. It supports various levels of decision-making process along with strategic level, tactical level and operational level of decision. The three parts of this sys tem are essential for selecting and modifying the solutions of a problem, which are provided by the decision support system (Nizeti & et. al., n.d.). It is a computerized system

Book Cover Analysis on the Pinocchio Effect Essay Example for Free

Book Cover Analysis on the Pinocchio Effect Essay Upon going through the vast artwork, one particular piece grabbed my attention. It was of a line up composed of men in boxer shorts in different colors. The overall look of the work gave it almost a vintage feeling because of the way the figures were drawn. It gave a sort of â€Å"pin-up† feel. Although composed of men, you can not help but be transported through time just by the visual aspect. The book was entitled â€Å"The Pinocchio Effect: On Making Italians, 1860-1920†. It dawned on me that these were Italians lined up, in a way that is reminiscent of a group of new recruits waiting to get their gears for war. As I further observed, these figures were progressing, starting from left to right. And taking this into consideration, I realized that this was a crude depiction of the evolution of an Italian man. The use of this illustration was very effective in stirring up intrigue in the work and as well as reinforcing what the book was about. Further research on the contents of the book revealed that this was indeed a book about the progression of the Italians after different Italian states began uniting into one nation (Stewart, 2007). This artwork was done by Isaac Tobin, an artist particularly renowned for his works on graphic design. The original look of the figures depicted in the work was compromised by the addition of color on the trunks. This added a comical feel to the overall mood of the figures, but is nonetheless effective in drawing out attention and to provide a contemporary feeling for the art. Overall, this artwork leaves a lasting impression and certainly a valuable addition to the cause of the book. It took the theme of the book and properly wielded the appropriate sources to tell its story at a moments glance.

Risk Based Regulation and Solicitors Regulation Authority

Risk Based Regulation and Solicitors Regulation Authority As seen in the case of Timothy Schools, a former director of ATM Solicitors in Preston who was struck off because of breaching various outcomes and principles of the SRA code of conduct. The SDT[1] had made allegations against the involvement of the defendant and his firm acting on behalf of clients who challenged the enforceability of various Consumer Credit Agreements. Mr Schools had been motivated by his own financial gain compared to the interest of his clients, contrary to the O(3.2)(a) and that the misconduct had arisen from the way he had operated the firm. He had failed to provide information to clients which might have been material to their decision to instruct his firm to act for them. Thus he had failed to act with integrity which led to his and the firms independence being compromised, hence breaching Principles 2[2] 3[3] of the SRA. Mr Schools behaviour towards his clients and not acting in their best interests because of his own financial interest, not only breaks the trust of the public in him and his firm but also the legal profession in itself, breaching Principle 6[4] of the SRA. The defendants action were deliberate and had continued for a period of time. Hence the SDT ordered for Mr School to be struck off the roll. The SRA agreed and Mr School was struck off the solicitor roll. Through this approach, the SRA identifies the risks to the regulatory objectives outlined in the LSA and requires the firms to ensure the same. The risk-based approach also ensures that regulatory activities and resources are prioritised and applied proportionately. For example, you may tend to show that you have met outcome 3.3 if you decline to act for clients whose interests are in direct conflict. The example used is claimant and defendant in litigation (IB 3.2). A key advantage to taking a risk-based approach to regulation is that it enables us to become much more proactive, identifying and tackling risks before they occur, rather than acting retrospectively once harm has arisen. 2.5 Exceptions to acting in client conflict situations Outcomes 3.6 and 3.7 in chapter 3 outline two exceptions where it may be possible to act even if there is a client conflict. When deciding whether to act in these situations, the overriding consideration remains as expressed in Principle 4, to act in the best interests of each client. You must consider whether in acting for all/both clients the benefits to the clients outweigh the risks. These outcomes reflect the fact that there may be situations where, if the qualifying conditions are met, then despite a conflict of interests, the clients separate best interests are served by you acting for two or more clients. The wording was changed from October 2005 with a new, tougher aggregation rule, so that claims arising from one act or omission in a series of related matters or transactions, or even similar acts or omissions in a series of related matters or transactions, will, arguably at least, be more likely to be regarded as one claim. This was a particular issue for firms doing volume work. At the same time, the compulsory minimum cover increased to  £2m for sole practitioners and partnerships and  £3m for LLPs and limited companies. Ethics involves making a commitment to acting with integrity and honesty in accordance with widely recognised moral principles. Ethics will guide a professional towards an appropriate way to behave in relation to moral dilemmas that arise in practice. Ethics is based on the principles of serving the interests of consumers of legal services and of acting in the interests of the administration of justice, in which, in the event of a conflict, acting in the interests of the administration of justice prevails. A firm which has a low or medium risk will have the outcomes of the SRA in a different way compared to the one which is considered high-risk like a huge corporate law firm. For example, a larger firm may need to put in place, or upgrade, a database system to collect information required under the reporting requirements. A smaller firm may be able to collate the information by the use of paper returns and a spreadsheet. Why is SRA risk -based? The SRA plans to shift the supervisory emphasis towards assessing a firms risk management systems and identifying whether they are achieving the outcomes rather than a detailed consideration of a firms processes. The level of supervision a firm will experience will depend on the perceived risk that it poses to the regulatory objectives. Supervision will also be tailored to take account of factors such as firm size and risk management systems, as well as the firms previous compliance history and positive engagement with the SRA. The SRAs vision24 is to: à ¢Ã¢â€š ¬Ã… ¾ Concentrate on dealing with firms which pose serious risk; à ¢Ã¢â€š ¬Ã… ¾ Encourage firms to assess and tackle the risks themselves; and à ¢Ã¢â€š ¬Ã… ¾ Concentrate on those which cannot or will not put things right. The task can be made harder when management are confronted with people who are over-confident in their own abilities and believe risk management does not apply to them. As Captain E J Smith, later the captain of the Titanic, said in 1907, in all my experience, I have never been in any accident of any sort worth speaking about. I have seen but one vessel in distress in all my years at sea. I never saw a wreck and have never been wrecked nor was ever in any predicament that threatened to end in disaster of any sort. The Titanic sank in 1912. As well as professional obligations to protect their independence and promote the best interest of the client, there are obligations to uphold the rule of law and the proper administration of justice. A solicitors professional obligations give primacy to the public interest and the public interest in the administration of justice.2 This raises the interesting question of how legal risk management, which tolerates, normalises, and sometimes promotes the desirability of taking risks with law fits with these broader professional obligations. It is not a question that we have seen addressed. There needs to be a full and frank discussion that begins the process of articulating what such obligations mean in the context of commercial law practice generally and in-house practice specifically. Confidentiality and conflict of interest breach case http://globelawandbusiness.co.uk/RML/sample.pdf 1.4 Liability for breach A lawyer who acts for a client when there is a conflict of interest, whether with the interests of another client or with the lawyers own interest, may be liable to compensate the client. That may mean an award of damages, or in some jurisdictions, an account of profits. By way of illustration, an example in the English courts was the case of Hilton v Barker Booth Eastwood. 1 The defendant solicitors acted for both a seller (Mr Hilton) and a buyer (Mr Bromage) on a commercial property transaction, contrary to the conduct rules then in force. The solicitors failed to disclose to the seller that they knew that the buyer had a criminal record for bankruptcy offences which had resulted in imprisonment. They also failed to disclose that they were lending money to the buyer to complete on part of the transaction. After the contract was completed, the buyer defaulted and Mr Hilton was left with substantial losses, which led to his bankruptcy. Attempts at recovery from the buyer failed. The solicitors defended the claim on two bases. First, the conviction was a matter of public record. Secondly, had the claimant instructed other solicitors, those other solicitors would not have known of the conviction and, they said, their breach therefore caused no loss. The defence succeeded initially but the claimant won on appeal. Put simply, the solicitors were in breach of duty to Mr Hilton, and could not complain if they had put themselves in that position by their own actions. Note the comments of one of the judges on appeal, Lord Scott of Foscote: The reason why it would have been a breach of the solicitors duty to Mr Bromage to inform the appellant of Mr Bromages bankruptcy and criminal conviction was not because the information was confidential but because it was their duty as Mr Bromages solicitors to do their best to further Mr Bromages interests in the transaction in respect of which Mr Bromage had instructed them. 2 The firm was found liable to compensate the claimant. Firms are also required to have effective systems and controls in place to enable [them] to identify and assess potential conflicts of interests. They must have systems and controls for identifying both client and own interest conflicts appropriate to the size and complexity of the firm and these must also extend to the identification of commercial conflicts. If in the above examples, the firm would have carried out the effective systems set out in the chapter 3 on the SRA and the risk assessment process, then they would have not been in breach of the SRA outcomes and would have successfully mitigated the risks. Outcomes-focused regulation concentrates on providing positive outcomes which when achieved will benefit and protect clients and the public. The SRA Code of Conduct sets out our outcomes-focused conduct requirements so that you can consider how best to achieve the right outcomes for your clients taking into account the way that your firm works and its client base. The Code is underpinned by effective, risk-based supervision and enforcement. Introduction to the SRA Code Introduction Sir David Clementi recommended that the professional bodies should separate their roles of holding both regulatory and representative responsibilities. This led to the formation of Solicitors Regulation Authority (SRA) by the LSA[5] to act as the regulatory body for solicitors in England and Wales. The main aim of the SRA is to work compatibly with the objectives set out in the LSA. In 2011, the SRA moved from a rules-based approach to an outcome-focused regulation (OFR). This approach introduced high-level Principles[6] and Outcomes that had to be observed by firms and individuals to operate independently, with integrity and in their clients and wider public interest. Even with the principles, outcomes and indicative behaviours set in place, risks towards a duty owed by a lawyer to a client can arise. Hence the SRA also needs to take a risk-based approachby identifying the potential risks of not meeting the mandatory outcomes and principles, through a risk management process. The SR A approach to regulation i.e. authorisation, supervision and enforcement is therefore outcomes-focused and risk-based. Outcomes-focused Regulation SRAs aim is to ensure that all firms and individuals should achieve the right outcomes in delivering their legal services therefore benefiting and protecting the clients and the public at large. These outcomes are mandatory and are found in the SRA Code of Conduct. When lawyers deliver the right outcomes, it will help ensure compliance with the Principles and mitigate the risk of lawyers being in breach to professional conduct. Risk-based Regulation A risk is considered to be a combination of impact, which is the potential harm that could be caused and probability, which is the likelihood of a particular risk occurring. There are risks attached with the firms and individuals acting compatibly with the regulatory principles and outcomes outlined in the SRA. For example the risk of conflict of interest arising between the lawyer and the client or between two current clients if proper systems were not in place to identify potential conflicts of interest in the first place as per O(3.1), the risk of failing to protect clients confidential information and many more such risks can arise when the lawyers cannot achieve the best outcomes for their clients. A case where risk of conflict of interest and breach of duty of confidentiality arises is Hilton v BBE[7]. Hilton instructed BBE to act as his solicitors in him selling a developed piece of land to one of their other clients, Bromage. BBE did not tell Hilton that they had previously acted for Bromage when he was imprisoned for fraud; nor did they tell him that they were acting for Bromage in this same transaction and lent money to Bromage for the deposit hence breaching O(3.4)[8]. Outcome(3.5) clearly states that a firm or individual should not act if there is a client conflict or a risk of a client conflict unless all the risks have been explained to both clients and they understand them; both parties should give their consent for the firm to act for them and many more objectives set out in O(3.6) and O(3.7) need to be satisfied. Although neither of these outcomes were achieved. Bromage failed to complete the transaction therefore Hilton incurred a huge loss. The House of Lords found that it was unacceptable to breach the conflict of interest principle as it will override the duty of disclosure and confidentiality owed to their client Bromage. BBE already had a contract with Bromage and due to an implied term in this contract, BBE could not reveal any confidential information about him to Hilton. Hence BBE should have asked Hilton to seek independent legal advice as professional ethics meant that they could not act for him. But instead proceeded to act for him as well as their client since they were only interested in their own financial gain therefore breaching O(3.2)(a). This definitely was a breach of duty owed by BBE to Hilton in failing to act in his best interest. Timothy Schools[9], former director of ATM Solicitors was struck off because of his own financial interest contrary to O(3.2)(a). His misconduct had arisen from the way he operated the firm, he failed to act with integrity and the firms independence was compromised, hence breaching Principles 2[10] 3[11] of the SRA. Professional conduct as such would break the trust of the public in Mr Schools, his firm and the legal profession, thus also breaching Principle 6[12] of the SRA. The above cases show the consequences of failure by the firms to comply with the principles and outcomes of the SRA. Hence the SRA needs to regulate a risk-based approach so that the clients receive a proper standard of service which best suits them as per Principles 4[13], 5[14] and 8[15]of the SRA. Risks are typically considered at an individual, firm, thematic or market level. The identification and management of these various risks is operated through a risk management and governance process, outlined in the SRAs Regulatory Risk Framework. The Regulatory Risk Index sets out a list of risks that are managed under the Risk Framework. This is important for the risk management process as it gives a universal index which ensures that each risk is accurately identified. This index is comprised of 38 risks: 28 are firm risks[16] and 10 are market risks[17]. Impact[18], Operational[19], and Viability[20] are all firm risks. Breach of confidentiality and conflict of interest are both Impact risks and are always caused by Operational risks. For example, impact risks can arise due to ineffective systems in place like sensitive client information was inadequately encrypted or due to lack of integrity or professional ethics like a member of staff deliberately breached confidentiality for ones financial interest. Firms use informational barriers[21] as per O(4.4)(b)(ii)[22]to mitigate these impact risks though courts are not always supportive of them and may take some convincing. Bolkiah v KPMG[23], where a firm of accountants who owe the same duties as solicitors, wanted to act for BIA[24] .They wanted KPMG to carry out investigation on Bolkiah who was the former chair of the agency. Bolkiah was a former client of KPMG hence they had confidential information about him. Conflict of interest existed and so the firm created an information barrier in which they made sure that the staff working for the agency was completely separate from those who worked with Bolkiah. However the House of Lords granted an injunction in favour of Bolkiah to prevent KPMG working for the agency. They agreed that KPMG could have acted for the agency given that they took Bolkiahs consent first as per O(4.1)[25] ,O(4.3)[26] and O(4.4)(b)(i)[27] . According to the courts the information barrier did not prevent the possible outflow of confidential information thus breaching the fiduciary duty of confidentiality. Lord Millett emphasised that the duty was to keep the information confidenti al, not merely to take all reasonable steps to do so. This decision was followed in MS v Freshfields[28] . Even after creating an information barrier, firms cant escape the above risks. Therefore firms need to strictly carry out effective systems and risk management processes in order to mitigate risks and achieve SRA outcomes and principles. Relationship between Ethics and Risk Legal ethics requires solicitors to be honest and act with integrity with their clients, profession, courts and the general public. A solicitors commitment to behave ethically can be put at risk as seen in the above cases. Thus a lawyer in order to be ethical needs to produce the best outcomes for the clients, which can be achieved by following the SRA principles and code of conduct. A risk of conflict or confidentiality arises when a firm or individual fails to achieve the outcomes set out in the SRA thus making them behave in an unethical manner. The central principle of legal ethics is the conflicts of interest principle which requires the lawyers to avoid situations in which their duties to one client conflict with their duties to another client or their own interests as seen in the case of SRA v Dennison[29]. Here a firm of solicitors used a company to provide medical reports for clients. Dennison was a partner in the law firm and also owned a third of shares in that company. However he did not inform other partners of the firm and his clients about this arrangement because of his own financial gain. He did make significant profit hence breaching Outcome(3.2)(a) of the SRA code of conduct. The SRA then decided to strike him off the roll because of his dishonest and unethical professional conduct towards his clients and firm. Therefore making a commitment to acting ethically is intrinsically linked with meeting the standards and requirements set out in the SRA Code of Conduct. Hence failure to comply with the risks that obstruct the firms and individuals to achieve the outcomes and principles set out in the SRA code would make their professional conduct unethical. As being ethical towards the profession and the clients is positively correlated with complying risks that affect the SRA regulation of the firms. Risks faced by huge corporate firms compared to high street firms. SRA codes work differently for firms depending on the perceived risk that it poses to the regulatory objectives, firm size, previous compliance history and their risk management systems in place. For example internet crashing or employee absences would be a low risk for a large firm as they have enough staff to mitigate this risk because of higher client base. But for a small firm, an absence of one employee would cause a lot of trouble since they might not have anyone else who could do the work instead and so would suffer financially as the clientele would be of a smaller cohort. However some risks are same for both high street and large law firms like the lack of access to legal services. Only a third of people with a legal problem, seek legal advice and this risk is faced by the entire profession. There are various reasons as to why people do not seek legal advice and one of the main reasons is cost and practicality. As legal proceedings are expensive and one might not see any benefit in taking any legal action in terms of cost and time spent. Another reason is the lack of trust in seeking professional advice as seen in the above cases that if lawyers prefer their own interest compared to the client then clients will no longer trust the advice they are receiving. Compliance with anti-money laundering is another risk that is faced by the law firms and in some aspects it is more challenging for small firms. For example, succession planning and providing relevant training to staff are both mandatory under the MLR[30] and if not carried out effectively can potentially pose a higher risk to small firms. Since their staffing capacity and resources to deal with issues like due diligence, storage of archived files are less compared to that of a larger firm. Maintaining diversity in the legal profession is one of the other risks seen today. Large firms are less diverse compared to small ones as data shows that BAME solicitors, women, people with disabilities and those over 55 are less likely to be partners in large firms. This might be reasons due to personal choice, recruitment and promotion practice and flexible working options being not easily available. Conclusion Courts are reluctant of using Information barriers as a risk mitigating factor as seen in the above cases however it is not impossible to create an effective barrier as seen in Koch Shipping v Richard Butler[31]. This is possible if the barriers are well incorporated in the way a firm operates[32]. Even with risk mitigating factors in place, solicitors still exploit the SRA codes in order to gain their financial benefit. Therefore it is very important that solicitors strictly follow the principles set out in the SRA to achieve the best outcomes for their clients in order to uphold the rule of law and proper administration of justice.[33] References Bibliography Table of Cases Hilton v Barker Booth Eastwood [2005] 1 ALL ER 651 Schools v SRA  [2015] EWHC 872 (Admin) Bolkiah v KPMG [1999] 1 ALL ER 517 Marks Spencer v Freshfields Bruckhaus Deringer [2004] EWCA Civ 741 Solicitors Regulation Authority v Dennison [2012] EWCA Civ 421 Koch Shipping v Richard Butler [2002] EWCA Civ 1280 Table of Legislation Legal Services Act 2007 Secondary Sources Solicitors Regulation Authority Code of Coduct 2011 Andrew boon https://www.sra.org.uk/solicitors/handbook/code/content.page file:///C:/Users/shrutika/Downloads/Risk%20Outlook%2028%207%2016%20(1).pdf http://www.sra.org.uk/risk/risk-index.page http://www.sra.org.uk/risk/risk-framework.page Secondary Sources Solicitors Regulation Authority Code of Coduct 2011 Andrew boon References www.westlaw.law.ac.uk www.swarb.co.uk http://www.sra.org.uk/consumers/what-sra-about.page http://www.lawsociety.org.uk/support-services/advice/practice-notes/conflicts-of-interests-in-criminal-cases/ not used it https://www.lawgazette.co.uk/law/conflict-of-interest-solicitor-struck-off/5042055.article [1] Solicitors disciplinary tribunal [2] act with integrity [3] not allow your independence to be compromised [4] behave in a way that maintains the trust the public places in you and in the provision of legal services [5] Legal Services Act [6] There are 10 mandatory principles and they define the fundamental ethical and professional standards that the SRA expects of all firms (including owners who may not be lawyers) and individualzzs when providing legal services. In some circumstances they apply outside practice. [7] Hilton v Barker Booth Eastwood [2005] 1 ALL ER 651 [8] you do not act if there is an own interest conflict or a significant risk of an own interest conflict [9] Schools v SRA [2015] EWHC 872 (Admin) [10] act with integrity [11] not allow your independence to be compromised [12] behave in a way that maintains the trust the public places in you and in the provision of legal services [13] Principle 4 Act in the best interests of each client; [14] Principle 5 Provide a proper standard of service to your clients; [15] run your business or carry out your role in the business effectively and in accordance with proper governance and sound financial and risk management principles [16] Risks which arise through the activities of regulated firms, their employees and regulated individuals employed by non-regulated persons, businesses or organisations. [17] Risks arising from or affecting the operation of the legal services market. [18] Risk that firm or individual undertakes an action or omits to take an action which impacts negatively on SRA meeting the regulatory outcomes. [19] Risk arising from a firms internal processes, people and systems. [20] Risks arising from the viability of the firm and the way it is structured [21] Enables the firm to segregate collections of employees with a guarantee that one part of the firm will not communicate with the other. [22] where informed consent by a client is not possible, you put in place effective safeguards including information barriers which comply with the common law; [23] Bolkiah v KPMG [1999] 1 ALL ER 517 <

The Devastating Suicide in Bone Essays -- Bone Essays

The Devastating Suicide in Bone        Ã‚   In Bone, by Fae Myenne Ng, the character Ona Leong grows up in a Chinese-American family in San Francisco. Ona shared her home with two sisters that are extreme opposites, a mother who works in sweatshops and a father who works out at sea for long periods. Ona grew up loving every member of her family and each one of them believed that she was on the road to success. But on a day like any other, Ona commits suicide by jumping off of the thirteenth floor of the Nam building. Without any warning of her unhappiness, the family finds themselves only being able to guess as to why she would do such a thing. How did Ona express her unhappiness? And how does Ona's choice of suicide affect loved ones?    Suicide often follows depression, proving false the stereotype of depression being only general sadness. Depression can be anything from temporary to extreme, and from insignificant to greatly significant. What significant might be characterized as could be the outcome of a loss of ones life. In a case where a woman's husband committed suicide, the woman later said, "'He was like anybody else with depression. But it was much more extreme than he ever let us know'" (Robinson, R. 33). However, Ona Leong appeared no different up to the day that she jumped; never even appearing depressed. Throughout the novel, the impact of suicide is seen from within the home, leading back to early childhood.    When thinking back, every detail of a person's life can be thought of as being a clue to the mystery of suicide. After Ona's death, both mother and sister alike, ask themselves, "What could have saved Ona?... If I'd been living [at home with Ona] on the Alley, could I have had that talk with... ...the case of leaving a suicide note, can sometimes only explain so much, but actions do in fact speak louder. Taking your own life, in the case of Ona wanting to make a point, could quite possibly be the loudest action there is, an action impossible to ignore.    Works Cited: Robinson, Rita. Survivors Of Suicide. Van Nuys: Newcastle, 1989. Barrington, Mary Rose. "The Right to Suicide." Problems of Death. Ed. Bender, David L. Anoka: Greenhaven, 1974. 114-119. JAMA, The Journal of the American Medical Association, Regional variations in suicide rates - United States, 1990-1994. (From the Centers for Disease Control and Prevention). Sep 24, 1997, v278 n12. Robinson, Edward Arlington. "Richard Cory." The Pocket Book of Modern Verse. New York: Washington Square Press, 1954. 153. Ng, Fae Myenne. Bone. New York: HarperCollins, 1994.      

A Formalistic Analysis of The Fatal Sisters Essay -- The Fatal Sisters

A Formalistic Analysis of The Fatal Sisters  Ã‚      In â€Å"The Fatal Sisters† Thomas Gray has created a monologue pregnant with references to history, geography, and mythology. These reappearing references and allusions enrich the text, as they allow a closer look at the political situation surrounding eleventh century Britain.   The poems’ sixteen stanzas exhibit an ABAB rhyme scheme, which provides for systematic organization and positive aesthetic effects.   Closer examination of the setting, tone, and imagery of the poem permits insight into the text’s content and artistic genius. The setting for â€Å"The Fatal Sisters† is an eleventh century, war-ridden Ireland.   The nation’s fate appears to rest upon the shoulders of a few bloodthirsty monarchs who are entangled in a never-ending conflict.   Their massive armies wage battle after battle and therefore tint Britain’s outlook upon society and its future.   It is at such a troublesome time that twelve mysterious women are observed to â€Å"weave the web of war† and in such a way create the future of their nation.   This very day is ironically...

Cottle-Taylor

Therefore, original projections will be more beneficial. Also, Mr. Lang had predicted his estimates based on the success in Thailand, but the demographics of Thailand and India are very different. More than 80% of the individuals live on less than $2 per day. So, we recommend that we should follow our original projection of 20% unit sales increase. Regards, Assistant Executives Cottle India Case Analysis Summary Situation analysis: Mr.Lang has asked Brinda Patel to reconsider her projections of 20% for growth in toothbrush sales in India. Lang proposes that a 3% increase in the advertisement budget will lead to a 30% increase in sales. This assumption is based on prior experience and support they received in the Thailand Market. But demographics of India is very different from that of Thailand. Problem Statement: What is the feasibility of achieving a 25% to 30% growth in toothbrush business of Cottle India in 2010?Options: Brinda Patel should present her original marketing plan of 2 0% projection Brinda Patel should revise her marketing plan to achieve 30% sales growth Criteria: Total revenue Profit from operations Accuracy of assumptions Evaluation of Options: From the analysis and projections, it is seen that though revenue would increase in evising the marketing plan and investing in advertising, the profit earned by the company with the original plan of 20% is still more than the revised market plan of 30%.Recommendation: After evaluating the options, it is recommended that Brinda Patel sticks to her original marketing plan of 20% unit sales growth in the toothbrush market. Action plan She should present the original marketing plan to Lang She should convince Lang about the different economic conditions in India as compared to Thailand. Table of Contents Situational Analysis Cottle Taylor company manufactures more than 200 products under three consumer- roduct categories: personal care, home care, oral care. It is a global company and operates in four geogr aphic regions viz. Europe, Latin America, North America and Greater Asia and Africa.In the year 2009, they generated $5. 7 billion out of the total revenue of $1 1. 5 billion from emerging. In India, they are present only in the oral care business and the operations are controlled by Cottle India. India was a massive market with above 1 billion people and was also the largest democracy in the world. In 2009, India had around 37% people living below the poverty line and around 80% lived on less than $2 per day. Majority of the Indian population resided in the rural regions, where the wages were varying, so the consumers in the rural regions were sensitive to prices.The company is trying to focus on both the rural as well as the urban market in India and has hence three products in different price ranges. They are low-end, mid-range and battery operated types. Also, the people living in the rural areas are not well aware of the product toothbrushes. Around 50% of the rural population use chewy twigs from neem tree to clean their teeth and maintain dental hygiene. Cottle India realized the need to educate the people in rural areas regarding ental hygiene and hence the company partnered with Indian Dental Association (IDA) in 2004, to inform and educate people about oral health issues.In 2008, Brinda Patel took over as the marketing director of oral care operations. In 2009, Cottle India had market share of 38% in total oral care. Brinda had a marketing plan which would bring about a 20% increase in sales but her manager has advised her that the company could higher sales growth by investing more in advertisements. Brinda Patel's manager Michael Lang had increased unit sales growth by 25% in Thailand by investing around 3% of sales to advertisement. Langs's suggestion of opting the same strategy as that in Thailand will not suffice the purpose in India because of the huge demographic difference between the two countries.Problem Statement What is the feasibility of achieving a 25% to 30% growth in toothbrush business of Cottle India in 2010? Options Brinda patel basically has two options with her. One was to go with her own option to stick to the original marketing plan and increase her sales by 20% or Another option is to go by Lange's target of 20-25% owtn in unit sales in the tlnancial year by increasing the budget ot advertising. Criteria for Evaluation Financial analysis is one of the main criteria to evaluate the options present in the situation.In the current scenario revenue generation and increasing the profit are the main things to be taken into account. Since there are two criteria for evaluating the criteria we start with is the profit increasing option. Evaluation of options Option 1: Brinda Patel should revise her marketing plan to achieve 30% unit sales growth Lang projected a growth rate of the toothbrush sales by 16% for low end range, by 120% for mid-range and by 25% for the high end range. The total revenue is calculated us ing these fgures (see exhibit 1). The total revenue estimated by Lang is $11705 million.Comparing it with the Patel's estimation the revenue is high. With Langs projection the Revenue increases by 67. 6%. On the other hand evaluating it in terms of profit there is an increase in profit from $12. 6 million to $17. 58 million (see exhibit 2). But Lang is assuming what worked in Thailand will work in India as well. His prediction is on the basis of the market result of Thailand and the demographics of the two countries are quite different. We see, from exhibit 1, that the mid-range toothbrushes are priced at $0. 98 and from Exhibit 3, it is can be seen that pproximately 42. % population live below $1. 37 per day and 40. 7% live below $2. 74 per day. Thus, for a country with about 83. 4 % population below $2 per day, Lang had projected to increase in sales by 120 %. It is quite improbable for a consumer to buy a toothbrush worth $0. 98 when his disposable income is less than $2 per day.

Without Love Life is Meaningless

What is Love? Love is a feeling of strong or constant affection for a person, attraction that includes sexual desire, it is the strong affection felt by people who have a romantic relationship. Love is also an object of attachment, devotion or admiration of something. Poets and authors have tried to define love for centuries, now even scientists want to discover the human mechanics of what makes us love. Many of us know intuitively that love is a major purpose for living; that connection is inherent in all that we do, and without love, we cannot survive as a species.We all have our own pinions, thoughts, and perspective of what love actually is. Love is defined in many ways. We have all experienced love at least once to have a concept of what love means. Besides the fact if we have been heartbroken. Some might say love is when you're in a relationship with a significant other by committing to monogamy, sex, attraction, trust, and respect and caring for your loved one. Others know of the unconditional love for one's child, the love for sports is rooting for your favorite team and player, the love of art; there are many aspects of love.In the novel â€Å"The History f Love† by Nicole Krauss, Leo suffers misfortune and betrayal, but the novel he writes in order to survive is written not out of despair but out of love. And it is the love expressed within his novel that leads to a sequence of actions of love that brings Leo a connection to his lost son and also a relationship with another young woman named Alma at the end of his life. Overcoming many obstacles, Leo and the young Alma, each driven by love, don't give up in their individual quests for the original Alma, the one who inspired the fictional â€Å"History of Love†. Leo and Alma both receive a letter from one another.Leo believes it is from his old love Alma, her spirit, has sent the letter. While Alma wonders who has actually sent the anonymous letter. Leo is a sad, undignified, hopeless per son but Alma is happy and devoted to finding love for her mother, determined to put the pieces to the puzzle that is Alma Mereminski. Their actions create a new world, one that leads them to seem like angels to each other. Although Leo and Alma claim they know what love is, theyre hopeless for love, love reveals the truth behind secrets and their behavior proves obsession can consume you to see in your mind's eye.Leo is elderly person who has endured and overcome difficult obstacles throughout his life. The love he has for Alma Mereminski makes him survive the Holocaust. After three and a half years later he went in searched for Alma Mereminski he took a train, a boat traveled to New York Harbor and finally a subway train to Brooklyn. To only find out she was married to another man who she has two small boys with. Leo had promised to never fall in love with another girl other than her and kept his promise. During the course of his life he never married or fell in love again. He was hopelessly devoted to Alma

Huxley Maquiladora

Internationalization of a firm is often defined as its cross border business activities, which include trading resources and final products or services, capital transactions, and widening human resources. By adopting internationalization, a firm can expand its market size, minimize operation cost, and enhance competitiveness. Relocating production plant to Mexico from Texas, Huxley sets the first step into internationalization.The movement of the manufacturing site can save a significant amount of production costs like transport tariffs, labor payments and taxations. Huxley Maquiladora should utilize the benefits offered by the new location and NAFTA, and hence focus on research & development in order to improve innovation aspect. Since we enter into technology-bombard world, hi-tech is the next step to internationalize. Only by upgrading effective know-how is the solution of long-term growth and market power maintenance.There are three ways to internationalize in Mexico: subcontract ing, shelter operation and wholly owned subsidiary (WOS); however in term of Huxley’s domination power, it should mainly consider shelter operation and WOS for bigger profits and larger sustainable plans with the option of locating either in Ciudad Acuna or Saltillo. Both shelter and WOS provides the company complete control over the quality and production management, but the costs and the set-up procedures are completely different. In this case, I would suggest applying shelter operation in Saltillo.First, shelter offers a faster, simpler, and cheaper start up than WOS; it only takes about 45-120 days to turn from authorization to actual production rather than six months to a year as WOS. Also, with shelter, the company does not have to worry about choosing appropriate plant site, recruiting and training new employees, cultural practice differences, complicated taxations, getting official legalized permits and licenses, and developing a close and healthy relationships with a ll government levels.The only cost involved in shelter operation is paying the shelter service provider in term of working hours with the rate of roughly $3. 5/hr. By paying this money, Huxley can enjoy administration, HR management, and trading services without a panic. And often times the payment rate is negotiable with a long-term contract, so in the long run it may cost less than what it seems like. Furthermore, if the business is doing ell, then it is easier to become a physically locally present company than starting from zero. Ignoring the complications and hazards, the company can fully employ its higher skill-level manpower to R&D and thus come up with more up-to-date concepts and products, which is beneficial to both the firm and consumers. As far as the location choice, Saltillo has a better doing business environment than Ciudad Acuna overall.According to the information provided, Saltillo has a higher educated population with a lot more females, which is more favorable to Huxley as it highly demands skillful and fast learning female workers for lamination and filing processes. Moreover, the transportation is more developed and efficient in Saltillo, like it is closer to the international airport with more and higher capacity operated airlines, along with well urban connected highways and railroads, and more importantly it offers 100+ tons/day cargo service, which Ciudad Acuna does not.With this feature, trading and other transactions can undergo smoothly, frequently, and effortlessly. To add on, there are more industrial parks that give the company a larger degree to compare various service providers and pick the best fit one. Even though the labor and water costs are more expensive in Saltillo and the average round trip from Saltillo to the US border costs $850 more than that from Ciudad Acuna, Saltillo is still more attractive to a manufacturing business.It is because it contains more conditioning beneficial infrastructural features, which I bel ieve can help achieving the goal of profit maximization, and with that being said, the benefits will overshadow the higher cost rates after all. To conclude, the decision of Huxley on moving the production line across the border to Mexico can enhance its profit earning and Mexico’s economy and bring opportunities to local people, as well as the relationship between the two countries. A successful internationalization can lead to positive ripple effect worldwide.

Impact of Social Networking over the Society Essay

Over the past few years, internet has revolutionized the way we interact with people within a society. Due to the staggering number of cell phone usurers with the facility of internet, we are able to communicate with others in new ways with more efficiency. In the same time these fancy ways of communication put ourselves in a deceiving place where it can be very harmful for our self without we being noticed it. In this article summary I mentioned what scientist speculate as negative impacts of social networking on the society. It includes how our brains assimilate to highly addictive social sites, how we compromise our security over theses websites as well as changes of our normal behaviors due to theses web sites. According to † Is Social Networking Killing You? † by Robert Mackey, In The New York Times on February 25, 2009, Susan Greenfield, a professor of pharmacology at Oxford university and the director of the Royal Institution of Great Britain, stated on a British newspaper that trend of social networking reminds her of † small babies need constant reassurance that they exists.† Been as a neuroscientist she concerns about the effects that this type of stimulations having on the brain. These technologies are driving the brain to state of a small child where buzzing noises and bright lights are a huge attraction. She expressed due to the great influence of high interaction rates with social networking sites as well as digital video games could be harmful to children’s mind. When a young brain is exposed to such conditions the brain itself starts to accustom to the influenced surroundings. For an example, social interactions conducted through screens are completely different from the real time spoken conversation. There for it is far less perilous. Even though it may not seem as an extreme issue, biologists have uncovered lack of face to face interaction could alter the way our genes work, upset immune responses, hormone levels, the function of arteries, and influence mental performance. It is not only posing health issues. It also jeopardize the personal privacy of certain individuals. Consumers of these websites think their privacy has been ensured by the high level of security settings but according to 2010 Northeastern University and Max Plank institute for software system study researchers created an algorithm to discover an individual’s personal attributes by examining the â€Å"Friends list on Facebook. † they were capable of inferring many personal traits of the certain individuals including their educational level, hometown who were chosen to conduct this experiment on. Further more BBC News reports that social networking sites create social isolation in to a certain extend over the internet. As people spend considerable time on social networking sites they are lead to a host of mental, psychological, emotional and physical problems including depression, anxiety, and somatic complaints. University of Illinois at Chicago school of Medicine animal study showed correlation between social isolation impaired brain hormones is more likely to conduct tremendous amount of stress, aggression, and mental issues on socially isolated people. Moreover there are some other aspects which can be considered as negative impacts of social networking on the society. Some people conclude by exposing to these sites more often would make youngsters with poor grammar usage, increase the risk of identity theft, decrease the productivity of the day, and provide a platform for cyber bulling which in some cases leads to suicidal behaviors. Work cited Mackey,Robert., (2009, February 24). The New York Times. Retrieved from http://thelede.blogs.nytimes.com/2009/02/24/is-social-networking-killing-you/

Women Rights in Islam

Women rights in Islam Outline Introduction Background Equal rights of men and women in Islam Social rights .right to get education .right to accept or reject marriage proposal .right to get divers .right to secrecy .right to just treatment in case of polygamy .right to entertain and dine out .right to demand separate house .right to deny doing all the chores of home .right to dress Economic rights .right to Inheritance .right to ownership .right to dowry .right to maintenance (Iddah, child upbringing) .right to seek employment .right to do business Legal and political rights right to be equal before law .right to witness .right to vote .right to work on legal and political positions Conclusion Women rights in Islam Holy prophet (S. A. W) said, â€Å"Among you the most respectable is the one who respects women and the most disrespectable is the one who disrespect the women. † The above instruction of holy prophet (S. A. W) declared the ground of honor and respect for a person i n Deen-e-Islam . Islam gave women an honorable life and ignite the light of rights in her life. Before Islam women were extremely deteriorated by the society.Arabs used to bury their daughters alive, wives were harshly beaten, step mother became legacy of eldest son and the sisters were given as a compensation for any sin of her family. Islam abolished all these dark practices and made the paradise under the feet of mother, guaranteed paradise to a father who brought up her daughters with love, assured paradise to the husband who care her wife and made sisters partners in the inheritance. Today Muslim woman is facing problems not because of lack of her rights in Islam but due to the male driven and illiterate society.Islam promised women respect, honor and safety before and more than any other religion, civilization and moderation. Islam gave women all rights to women before 15 centuries which any one can expect in today’s highly modern world. The sad pages of history only pr esent crying voices and tears of women that break the heart the reader. All the big civilization of their time including Hubsha, Byzantine, Room, Greece, Egypt, China, Hindustan and Arabian Penusiuala ruined the women under the feet of brutality.Those who are claiming themselves the leaders and providers of women rights in today’s world were in fact the real usurper of women rights from centuries. Women In these civilizations struggled so hard and fight for her rights centuries and centuries even than their male dominant leadership never gave them rights until they need them. After the two world wars when men strength became insufficient in forces and in the other fields of life then they brought women out of house and used her for their different purposes on the name of women rights.Let’s have a look on the dates of rights givers as a prove US in 1920,British in 1918,France in 1944,Norway in 1907,Sweden in 1921,Belgium in 1919,Japan in 1945,Netherland in 1919 and so o n. Whereas Islam gave all social, economical, political and legal rights to the women long before fifteen (15) centuries. Everyone knows Islam claim that it is a complete code of life. Therefore Islam is not only complete code of life for men it is also complete code of life for women. It gives equal rights to men and women. It is very important for everyone that there is big difference of meaning between the words â€Å"equal† and â€Å"same†.As women and man cannot same physically so there rights can also not same due to their duties but they have equal rights on or the other way. This equal terminology can also be explain by taking a very simple example. There are two students in class one called Saeed scored 4 in economics,3 in political studies and 3 in social studies and another called Sadia scored 2 in economics, 4 in political studies and 4 in social studies. Saeed got (4+3+3)=10 and Sadia got (2+4+4)=10,that shows both Saeed and Sadia scored equal marks that i s total 10 but they score different marks in different areas.It illustrates the real meanings of equal and its similar to the meaning of equal rights of men and women in Islam. If father has more rights and responsibilities economically than women then mother has more rights and responsibilities that balance their rights in all circumstances. For further classifications of women rights in Islam, let’s discuss them under different heads such as social, economic, legal and political. Starting from the social, holy prophet (S A W) said â€Å"Education is mandatory for men and women. † The above hadith does not discriminating gender that means it is not only mandatory for men but also for women.Therefore no body restricts her from getting education. Its her right to get same education as her brother gets. Holy prophet (S A W) said â€Å"You have to get education even its available in China. † Again there is no discrimination of gender in above hadith. If a boy can g et education by traveling long distance then girl can also. She has right to go to school and mosque. If women had right to go to mosque for getting education and offer prayers during the period of holy prophet (S A W) and Caliphate than why not she has this right in today’s modern world. Hazat Ayasha(R.A) was the teacher of 8000 companions and she was expert of history, medicine, hadith, literature and law. Once a lady came to Holy prophet (S A W) and said that she was forcefully married   by her father and she is not happy with her husband, the Holy prophet (S A W)   dissolved her marriage then and there and emphasizes for marrying couples by their consent. Above hadith validating the consent of females before marriage and made it compulsory for all Muslim parents. She can also demand to see the person before her marriage and she can also talk to him in the presence of her legal blood relative.Once hazrat Aysha (R. A) showed desire to see the ongoing circus in the stree t. Holy prophet (S A W) happily replied to her that she can hide herself at the back of holy prophet (S. A. W) and then watch the circus. Aysha(R. A) did this and enjoyed the circus as long as she can stand there when became tired she went back to home. The Holy prophets (S A W) stand there more than an hour for her entertainment. This hadith is highlighting very kind treatment of Holy prophet (S A W) to his wife. It also emphasizes the right of entertainment to women.Some people having wrong perception that Islam binds women in the walls of house and she has no right to come out for any purpose. In fact this is opposite of Islamic teachings. It is also her right that she should be treated with love by her husband. Al-Quran â€Å"You and your wives are dresses of each other. † Therefore it is women right that she should be entertained by her husband. Once Holy prophet (S A W) said to one of his companion â€Å"Why not you get marry so that you can play with your wife and she can play with you. †It is making clear that it’s not matter of disrespect or against the sobriety of men or matter of hummer if he entertains his wife. Dinning out or going out for outing with wife is also encouraged in Islam. It is also women right that she should be taken out by her husband for outing or for dinning. Once an Iranian companion of Holy prophet (S A W) who was a very good cook cooked some food and came to Holy prophet (S A W) house for inviting him. Holy prophet (S A W) asked â€Å"can Aysha (R. A) also come with me. † Because of any reason companion replied† no she can’t. † Holy prophet (S A W) also replied â€Å"then I also cannot†.Companion invited Holy prophet (S A W) three times and got same answer from the Holy prophet (S A W) . At last companion said â€Å"yes she can also come with you† then Holy prophet (S A W) accepted invitation and brought her for dinner along him. Therefore bringing wife to dine out i s not only encouraged but also SUNNA of Holy prophet (S A W). In addition, to demand separate house for living is also right of wife from his husband. If she does not like to live with the family of her husband then she has complete right to live with her husband in a separate place. Many cruel of our male driven society are considering this right against their ago.So often instead of fulfilling this true right of wife they give diverse or beat their wives for forcefully living with their family like a servant which is completely against Islamic teachings. Furthermore, Islam is not binding women to cook food to do crockery or to wash clothes of her husband. If she refuses to do all this then its not making her guilty in the eyes of almighty ALLAH. But yes, she might be very guilty in the eyes of her husband who brings her for doing all these services for him. Many of Muslim women love to do all these services for their husbands, so their husbands must be thankful for their wives.Sub sequently, human being is used to make mistakes. So if there is any conflict arises between husband and wife then husband needs to resolve it first only by consulting her wife. In case matter could not solved by both of them then they need to bring any other family member for consultation. Secrecy is also immensely important for the matrimonial relation of couple. It is duty of husband to keep all secrets of bed relation with her wife. Holy prophet (S A W) said, â€Å"The person who shared his wife bed relations with anybody, he is the worst man and he cannot get even the smell of paradise. Similarly, when conflict between husband and wife became bone of contentions and seems unsolvable. In this case if wife no more wants to live with her husband then she has right to get diverse. In case husband is not willing to give diverse she can consult court for getting diverse. Further, in case of polygamy Islam teaches full justice, equal and fair treatment to all waives. Practically this is very hard for a men to keep completely fair balance between all wives therefore it is highly recommended if he is not strong enough financially, physically and morally then he should not gets married even with a single woman.If anyone has more than on wife and he could not maintained just and fair treatment among all wives then he is severely treated by almighty Allah at the Day of Judgment. Adding to it, growing age of fashion makes many minds ultra modern. Now husband wants to look his wife as a model and he forced her to wear dresses according to fashion. In this case Muslim women has right to wear all these dresses which are according to Islamic dress code while going out of house. If her husband forced her to do so she can refuse to her husband to wear any vulgar dress which is against the teachings of Islam.Allah almighty knows all strength and weaknesses of his creatures. He made women physically very sensitive and weak than man. Therefore he shifted all the financial burd en of women on men’s shoulder. When she is daughter she is duty of her father. If father died she becomes duty of her brother. When she is wife she is duty of her husband and when she is mother she is duty of her son. In this way she can live her life very comfortably and can take care of house easily. God assigned all the financial requirements of women as a duty of men but even then he does not make women empty hand in economical rights.Before Islam there was no concept of inheritance for women. Islam gave right to women in the inheritance. Women have half of the part as men have in parent’s properties. This does not mean she has half right than man. But as it is mentioned above she does not have any financial responsibility to fulfill as the men have. Therefore she can save or invest her part of the property for her future and making profit. It is also very clear in Islam that her husband can demand a single penny from her wife and she not bound to give anything to anybody. In addition to she can buy property on her own name as a legal person.She can possess property without anybody’s interference. She has complete right on her property as she can sale it, rent out it and can give it to anyone as a gift. Furthermore, wife has right to get dowry from her husband before establishing matrimonial relations. Husband is bound to give her wife dowry at the time of marriage. When Allah almighty created Eve (R. A) for Adam (R. A) . Adam (R. A) was attracted towards Eve (R. A) and wanted to touch her. At that time Allah almighty said to Adam (R. A) that He should not touch her without paying her dowry. One more thing needs attention here that Islam did not fix any maximum limit of dowry.Husband can give whatever maximum he can give to his wife. In region of Hazrat Ummer(R. A) he forward a bill in the parliament for fixing the maximum limit of dowry. That bill was challenged by a female parliamentarian and she said nobody can fix the maximum limit of dowry if Allah himself did fix it. Hazrat ummer(R. A) asked her that why it couldn’t be fixed. She quoted the holy Quran â€Å"If husband gave her wife bundles and bundles of wealth as dowry even then he cannot demand anything after diverse. † Hazrat ummer (R. A) said that she is right and today men made a mistake and women corrected him.Subsequently, maintenance is also on the shoulder of men at her stages of life. Father, brother, husband and son has to give her food clothes and other needs of life respectively. Holy prophet (S A W) said, â€Å"Anyone who brought her daughters with full care and then merry them. He is as close to me as my two fingers. † Maintenance of x-wife is also husband responsibility during the period of Iddah. Some of Islamic scholars agreed that husband has to fulfill his x-wife’s maintenance until her second marriage. In case if any childe from her x-husband then it is also responsibility of child’s father.Moreover, s he has right to seek employment. If she wants to do a job and if society needs her then Islam give her full right to seek employment. But if she doesn’t want to do the job then nobody can force her to seek employment. Similarly she has the right to do business and to trade things in order to earn finance. Hazrat Khadija(R. A), Wife of Holy prophet (S A W) said, was the famous business lady at that time. Apart from social and economic securities in Islam, women have also legal and political securities. In the eyes of law she is as legal person as a man. she can be witness but her witness is half of man.It is not because she has half right as an human but due to her sensitive and shy nature. In fact God made her half responsible than man in all legal witnesses. Similarly she has right to vote from first election of Islam. After the election result of hazrat usman(R. A). Hazrat usman(R. A) and hazrat Ali (R. A) got equal votes. Therefore Hazrat abur Rahman bin Auf was appointed as a chief polling agent and assigned the task to get votes of men and women. He did this work three days and ultimately hazrat usman (R. A) elected. Above event proved that women were having the right to vote from the beginning of Islam.Adding to it, women used to work at different legal positions from the start of Islam. During the period of Holy prophet (S A W) women worked in different sectors such as in wars and in hospital. Hazrat Ummer (R. A) appointed hazrat Shifa(R. A)as an administrator and account officer for the market. Hazrat Usman(R. A) made hazrat umm-e-kulsoom an ambassador and sent her to Room. Women has right to be consulted as other family members have right to be consulted. Many people believe that it is folly to act or listen women advise in fact they themselves are disbelievers and unaware to the sunna of Holy prophet (S A W).At the event of Hudabiya Holy prophet (S A W) have consulted hazrat umm-e-Salma and acted on her advice to move on. By summing up the who le discussing it can be said that Islam is the first sun that embrace women with light of all social, economical, legal and political rights before 15 centuries. It is very unjust if anybody is blaming Islam for the present state of suppresses women. In fact it is not Islam to be blamed it is because of forgetting the teachings of Islam. In khutaba hijtul Weda, the Holy prophet (S A W) said, â€Å"O, people fear from Allah in the matter of women, treats them carefully and fairly as Islam teaches you. †

Communication Principles, Techniques and Strategies used in Health and Term Paper

Communication Principles, Techniques and Strategies used in Health and Social Care Settings - Term Paper Example In the worst case scenario, miscommunication could result in the death of the patient. In the case of Anne, who suffered from a stroke, delayed communication in the period between the moment when she first felt unusual symptoms and when she reached the hospital caused her to suffer a stroke. If her husband Paul had been successful in reaching an ambulance or other medical firm and enabled her to reach the hospital in time, this could have been averted. However, Paul, Anne’s husband, was unsuccessful in reaching the ambulance. In addition, when she finally reached a hospital, Anne was left unattended for approximately four hours. During this interlude, her face sagged on one side and she lost control of her bodily functions. It does seem that the attitude of the medical professionals concerned was shockingly callous. However, it is more likely that they simply were unequipped with the right coping skills for dealing with the extreme stress that is often encountered in the medical field. The medical emergency number dialed by Paul may have been disconnected. However, it is more likely that the line was busy and there were many people trying to use it at the same time. On his arrival at the first hospital, Paul and Anne may have walked in at a time when all medical professionals were busy attending to serious cases; thus the lack of attention for the first four hours. In addition, the doctors were probably strained after a hard day’s work. This is not a suggestion that their attitude was excusable; however, it is important to point out that medical practitioners deal with extreme stress on a regular basis.  

Megaloblastic anaemias Essay Example | Topics and Well Written Essays - 750 words

Megaloblastic anaemias - Essay Example An absence of this factor is the most cause of pernicious (megaloblastic anemia).Children inherits this condition, when this condition happens low level of factors produce symptom of juvenile pernicious anemia in the children's less than age of 10. (Intelihealth). Nyhans syndrome or Lesch-Nhyan syndrome is a disroder that is caused the deficiency of an enzyme hypoxanthine-guanine phophoribosyltransferase(HGPRT). Lack of this enzyme, the human body to restrict the utilization of vitamin B12 leading to megaloblastic anemia. (Lesch-Nyhan Syndrome). Apart from cobalamin and folate deficiency, the molecular basis for the megaloblastic anemia is in the failure in the syntheisis and assembly of DNA. (Megaloblastic anemia). Other causes unclude cytotoxic drugs that interfere with DNA synthesis. Alcoholosim, preganancy, fish tapeworm infestation, faliure to replicate chromosomes due to lack of the nucletide thymidine and the disrution of intestinal flora due to antibiotic uses are some of the other causes of megaloblastic anemia. (Megaloblastic anemia). Anecdotal evidence suggests that in all cases of megaloblastic anaemia caused by deficiency of Vitamin B12 or folate, the patients will have an elevated MCV and a high HDW (Siemens, 2007). In cases of chemotherapy induced macrocytosis, the patients should have a normal or raised HDW (Siemens, 2007). ... The tests that are used to diagnose megaloblastic anemia primarily are routine tests like a blood test which included both complete blood count (hemoglobin and hemocrit) (Perinicous anemia). Very large oval blood cells and the presence of abnormally shaped neutrophils are indication of megaloblastic anemia. The physician enquires about complete medical history and physical examination, diagnostic procedure for the disorder. The physical exam include: 1) checking for pale or yellowish skin and a red and smooth tongue; 2) Listening of the heart to check the rapid heartbeat or murmur; 3) feeling the abdomen to check the size of the liver. (Pernicous anemia) Vital tests are also done to check the vitamin B12 level, folic acid. Homocysteine is high in anemia due to lack of cobalamin. The level of methymalonic acid is also high in anemia due to lack of vitamin B12 or folate. Other blood tests include the presence of intrinsic factor antibodies and parietal cell antibodies. The levels of bilirubin, potassium or cholesterol in the blood are also confirmed. The serum iron and the iron binding capacity are also checked. Reticulocytes count is also checked to conform if the bone marrow is producing RBCs at a proper rate. The reticulocyte number is low in patients suffering from Pernicious anemia. (Pernicous anemia) A schilling test is one of the very important tests that are being carried out in patients with this disorder. This test is done to detect the vitamin B12 absorption. Cobalamin levels are measured after the ingestion of radioactive Vitamin B12. In a normal scenario, the ileum absorbs more than the body and excreted out in urine but when a patient has megaloblastic anemia, he