Process of air freight forwarding services for exporting

Over the last few years, the concept of logistics has become more and more recognized, it has even become a vital part of foreign trade activities. Integrating with the trend of globalization, Vietnam has gradually developed forwarding and logistics industry, created incentives to develop export and import activities in the country. After a long period of time fostering professional knowledge, I found this internship program a chance that the university had offered to students to gain actual work practice and apply learning theory.With the experiences in 3 weeks of internship at Overgrow Consultant and Logistics Corporation and the knowledge accumulated in class, I have completed the mid-course internship report with the key topic â€Å"Process of air freight forwarding services for exporting processing goods at Overgrow Consultant and Logistics Corporation†, which includes the actual process of exporting goods by air at the company and some recommendations to improve this act ivities.The report consists of three chapters, including: Chapter 1 : Introduction of Overgrow Consultant and Logistics Corporation Chapter 2: Estimating the process of air freight forwarding services for exporting processing odds Chapter 3: Recommendations to improve the process I would like to say thanks to Foreign Trade University Ho Chi Mini city Campus that has facilitated us in experiencing with the mid-course internship; Mr.. Unguent Tine Hang who has devotedly helped me to finish this report. I am grateful for the help from Overgrow C. L. Co's Board of Directors and their staffs, especially Mr..Unguent Van Sang – General Director and Miss Train NCO Phonon NIH – Assistant General Director, who have enthusiastically supported me to approach documents and actual activities in the company. However, due to the lack of knowledge and practical experience, the port may contain some inevitable mistakes. I would be really appreciated to have further comments to improve t his subject from the readers. Ho Chi Mini City, 22nd August, 2013 Student TryГn HTH H;I Line Chapter 1 : INTRODUCTION OF OVERGROW CONSULTANT AND LOGISTICS CORPORATION 1. . Rater History Overgrow Consultant and Logistics Corporation was first established on 20/09/2000 at Cote Building, 7 Name Quo Gang, Pam Eng Ala Ward, HCI with the name of Overgrow Services – Consultant – Trading Limited Liability Company. January 2nd 2008, the company became officially quizzed and changed its head office to 853 El Hong Phone, Ward 12, Didst. 10, HCI. In January 2011, the head office was once again moved to 273/5 Unguent Throng Tune, Ward 10, PH Nonhuman Didst. , HCI and became official until now. . 2. General Information company's Name: OVERGROW CONSULTANT AND LOGISTICS CORPORATION Business Name: OVERGROW C. L. C Brand name: [email  protected] Head Office: 273/5 Unguent Throng Tune, Ward 10, PH Nonhuman Didst. , HCI City Certificate of Business Number: 4103008954 Issued by: Depa rtment of Planning and Investment of Ho Chi Mini City Tax Code: 0305416676 Initial capital: 800. 000. 000 dong Tell: 08 38 455 277 Fax: 08 38 455494 Website: overgrow. Com. Van Email: [email  protected] Com. Van Chairman of the Board of Directors: Mr..Quack Than Dan General Director: Mr.. Unguent Van Sang Slogan: â€Å"Ever Value Growth† 1. 2. 1. Functions Consultancy Investment Consultancy Consultancy on Enterprise Administrative Management Legal Consultancy M&A Consultancy Real Estate Consultancy Franchising Consultancy Export – Import Customs Broker Logistics Services Packaging, labeling Consolidation Authorized representatives of import and export Distribution Accounting – Tax and Financial Services Vocational Training Trading 1. 2. 2. MissionsTo plan and carry out company's business services in accordance with the current regulations to execute the above function To develop and utilize efficiently the company's funds, constantly improve the company's serv ices to preserve and expand capital To comply with policies and regimes of state law related to business activities of the company, commit to the contracts with customer To fulfill obligations to employees and tax obligations to the state To take legal responsibility for the operations of the company To train and develop the employees of the company, facilitate staffs' professional development 1. 3.Organizational structure With the number of fewer than 30 employees, Overgrow is a small company whose capital is 800. 000. 000 vend. This figure is quite not significant during the time when more and more large logistics company has Joined in the market inventive with strong investment in scale and infrastructure. However, the dynamic and young team of staff, the enthusiastic and experienced management team, the compact size which is easy to control are the company's advantages. With the slogan of Ever Value Growth for, the company will always be prepared for the long-term oriented devel opment and sustainability. . 3. 1 . Organizational Hierarchy chart Chart 1 . 1: Organizational Structure Source: website 1. 3. 2. Functions of main departments Personnel Department Responsible for managing rules and regulations of the company, clerical work, salary administration, compensation and benefits, office, security, fire fight and prevention, developing human resource. Business Development Department Responsible for researching and developing service products, designing and determining the price of product, pursuing business opportunities, customer care and development.Consultancy Department Provide consultancy services in accordance with investor's requirement and business environment Research and update systematically related legal information to provide customer with the best investment, commercial, import-export information Plan business projects, investment proposal, obtain investment license. Import-Export Department Import-Export Department is the most important depa rtment contributing to the company's revenue. It consists of two sections: documents section and field section.The main activities are: Provide import and export services in accordance with customer's requirement and business environment Deal with customers, receive information and documents, process documents and import-export formality Initiative contact with related State agencies and customers to resolve any problems Carry out customs broker activities, transportation and delivery of goods Operate the company's direct trading and import export activities. 1. 4. Business outcomes from 2010-2012 Table 1. 2: Business Revenue, Cost, Profit from 2010 to 2012 Unit: Vietnam Dong 2010 2011 2012 Net Revenue 4. 650. 094. 413 4. 185. 920. 237 3. 25. 444. 644 Cost 2. 404. 717. 225 1 . 668. 673. 268 1 . 613. 829. 861 Gross Profit 2. 245. 377. 188 2. 517. 246. 969 1 . 811. 614. 783 Revenue from finance 2. 185. 735 4. 125. 176 997. 140 Cost from finance 2. 561. 199 58. 210. 523 19. 096. 204 Op erating cost 2. 190. 445. 214 2. 357. 866. 622 1 . 799. 491 . 875 Net profit (15. 443. 490) 105. 295. 000 (5. 976. 156) Other profit (74. 133. 603) (14. 143. 102) 25. 842. 125 Profit before tax (89. 577. 093) 91. 151. 898 19. 865. 969 Profit after tax (90. 254. 460) 72. 725. 273 14. 373. 160 Source: Finance Statement 2010-2012 In 2010, the company's business faced a lot of difficulties.Although net revenue increased by 29. 96 % compared to 2009 (Revenue 2009 was 3. 578. 025. 005 VEND) but costs increased significantly. The total cost in 2010 was 4. 741. 857. 41 VEND, 32. 66 % higher than in 2009 which was 3. 574. 409. 473 VEND. This consequence was partly due to the bad effect of general market, the unstable economy, oil prices sharply rise, especially financing costs which increased significantly from 5. 153. 310 VEND in 2009 to 72. 561. 199 VEND 2010. Over the years 2011-2012, the business situation was much more positive thanks to costs reduction. However, the company's net reven ue has declined.The fact that a number of customers of the company have had their own import and export department along with the introduction or expansion of many logistic companies in Ho Chi Mini City may lead to the deduction of the amount of contract. 1. 5. Internship activities at Overgrow C. L. C Research about organizational structure, functions and tasks of each department, observe everyone's works Approach to some important document required in import- export activities such as contact, Bill of Lading, Airway Bill, Commercial Invoice, Packing list, Booking Note, Certificate of Origin†¦After registered at HCI City Customs Department 2 Ham Nigh, Ben Nigh Ward, Didst. 1, HCI and within the validity period of the contract, every consignment under this contract will be declared at this Customs Department. After getting notice from Hong Pouch Duce about the export consignment, the document processing staff ill: Receive information about the consignment from customer: Descrip tion of Goods: Polo Half HAS code: 61099020 Quantity: 298 pieces = 6 cartons Total value: $2. 63,14 Country of origin: Vietnam Country of import: Japan Port of export: Tan Son Neat airport, HCI Port of discharge: Osaka, Japan Gather the necessary documents and translate into English including: Commercial Invoice 1 original Packing list Bill of Material Schedule of contract Certificate of Origin Airway Bill 1 copy Table 2. 2. Documents required in process Notes: Certificate of Origin and Airway Bill will be obtained after the consignment departs Modes of supply documents: Via email, post, MESS or directly hand in to Overgrow Headpiece.Normally, field staff will come to customer's company to get the documents and signatures. Date on all documents must be the same (June 10th 2013) except for C/O and A/B June 4th 2013: contact the carrier and obtain Booking Note for the flight of June 33rd 2013 2. 1. 2. Customs Declaration and Clearance Online declaration: For processing goods, we will use Thai Son soft-Uses EGG. June 10th 2013: Documents processing staff will insert the information of the consignment, attach documents such as Commercial Invoice†¦ After information is submitted inline, Customs officer accepts customs declaration and give out declaration number.This consignment of Hong Pouch Duce is classified as Green lane and exempt from taxes, documents staff will print out the declaration sheet. June 1 lath 2013: Field staff will submit the 2 Declaration Sheet (original) (signed by Hong Pouch Duck's director) to Customs Officer at HCI Customs Department to get the clearance confirmation. In other cases, if the consignment is classified as Yellow or Red lane, the Customs Department will check on the commercial documents or actually inspect of goods and move on to Taxes Department. 2. . 3.Good Delivery June 22nd 2013: Field Staff will bring the 2 Declaration Sheet (confirmed) and Booking Note to TTS warehouse and Hong Pouch Duck's representative will deliver the goods there to the representative of the carrier along with a forwarding instruction from the shipper. Staffs of the airline warehouse weights the goods and sign in the Scaling Report. Field staff will submit the 2 Declaration Sheet to the customs inspector, get the confirmation and take back the sheet then liquidate the goods. After that, he will pay the entire fee to TTS and transfer documents to the carrier's representative.A ay or two, he will come to the carrier's office to get the airway bill. 2. 1. 4. Documents Storage and Transferring After finishing all customs procedures, field staff returns all the bills and detailed list of relating cost to the accosting department. Accounting department will draw the final balance sheet, settle all payment relating to the consignment, bill the service charges and transfer the document to customer. Documents Processing staff will obtain the C/O and then transfer the final documents to Hong Pouch Duce, including: C/ o Airway bill And other necessary documents Overgrow will keep one copy of each document. 2. Summary of strengths and weaknesses 2. 2. 1 . Strengths Established for about 10 years, the procedures of Overgrow C. L. C are currently well developed. The connection between each section ensures that the work process is fast and tight. The process is closed to theory and regulations of the state, which minimizes the chances of mistakes and other problems. The company is applying advantages in information technology to develop customer network and execute the import and export procedures. The usage of electronic customs declaration software USES-EGG lasted update enables all processes to become more convenient and simple.The current headpiece, which is near the airport, makes it easier for staff to move from office to the warehouse and the Customs Department. More over, short distance helps the company to save a lot of money and time. Staffs with strong knowledge, rich experience and enthusiasm always prove their professionalism, hardly make any mistake at work. After several years of operation, Overgrow has created close relationships with many airline companies and provide the air transport service with a competitive quality and price. 2. 2. 2. Weaknesses Firstly, investment and development of services is limited due to lack of capital sources.Overgrow mostly work with customers whose company is in the medium and small scale. The lack of human sources also constrains the company from expanding the business. Besides, there are still employees whose professional qualifications are not really strong to solve any problems occur at work, especially when they are working with customs agency. Moreover, Overgrow does not have any warehouse as well as transportations. The fact that they must hire other transport agency raises the cost and for worst, they can not control the quality of shipment. Sometimes, due to the carelessness of the supervising staff, goods are lost, stolen or damaged.Thi s situation affects the company's credit as well as financial status since the value of compensation quite high. Chapter Three: RECOMMENDATIONS TO IMPROVE THE PROCESS OF AIR FREIGHT FORWARDING SERVICES FOR EXPORTING PROCESSING GOODS 3. 1 . Outlook of air freight forwarding services in the company 3. 1. 1 . Opportunities The negative impact of the globe recession has clearly affected the import-export market in Vietnam. However, signs of global economic recovery along with the efforts of business community and Ministries will be an important driving force, supporting the recovery of Vietnam market.For logistic sector, growth opportunities are even higher. According to some experts in this field, after Joining in WTFO, Vietnam is chosen by many foreign investors and gradually become a new manufacturing center of the world, after China and India. This is also a good sign for Overgrow as the situation is gradually better. The export and import activities in many manufacturing companies have recently promoted, which lead to more and more customers. Customs regulations nowadays are more appropriated than they were before. The simpler, neater they are, the more convenience for the company.The company is coated in an area with developed economies such as Ho Chi Mini City, Dong Ana and Bin Dong. This area attracts many domestic and foreign investments, enabling companies to find new customers. In the future the company continues to expand the relationships, seeks for investment partners not only domestic but also abroad and potential new customers while maintaining and strengthening goods relationships with the old customers. Besides, the company also developed many types of services other than major import and export activities such as consulting, investment, trading bring on more abundant source of profits and stability.Especially for air freight industry, thank to their advantages of quick and safe services, future development of this field is indisputable. The numb er of export and processing contracts of the company are stable and tend to increase. Besides, customs procedures are more quickly than the sea freight plus the competition between air transport companies which leads to costs reducing tend to be the deciding factors for customers to choose this type of freight. 3. 1. 2.Threats One of the biggest challenges of the company's current situation is the fact that the numbers of logistics companies are increasing leading to fierce competition in annuity, quality and services price. In addition, the trading and manufacturing companies are gradually investing themselves a separate import and export division, making the number of contracts and the number of customers using the service also declined somewhat. Most of the company's customers are small and medium enterprises, exports and imports volumes are not large and the value of service contracts is not high.The expansion of the market may face many problems due to financial instability and human resources are increasingly scarce, especially qualified staff, strong expertise who meet the requirements of companies. The research and develop product activity requires skilled, professional and strong acknowledged of market employees, who are also the target talent of others competitors. One other difficulty is the seasonal characteristic of logistics industry, which makes the company operation results unstable and revenue uneven. Benefits of the employee are also affected.At peak season, they have to work overtime till midnight to wait for a shipment but at the opposite one, workload reduces and so does their income. Last but not least, in 2012 , Vietnam government has permitted 100 % foreign owned egoistic enterprises in the country, this will make the competition becomes more intense, when small enterprise like Overgrow confront with the big names in the worldwide market like Marks , PAPAL , NYC , MOL who have huge capital investment, abundant experiences and intend to invade Vietnamese potential market. Small-scale infrastructure and limited services companies could hardly compete with those giants. . 2. The company's oriented development for air freight forwarding services Develop direct foreign investment and enterprise investment consulting services, erectly invest if there is a good opportunity Develop customs broker service and freight forwarder, specialize each stage, diversify fields and selectively develop Overgrow Company does not only develop human resources but also desire to bring them professional solid foundation for the future Advertise and develop brand's image to the potential customers Become a closed chain services provider in 201 5 3. 3.Recommendations to improve air freight forwarding services for exporting processing goods 3. 3. 1. To the Board of Director Upgrading computer systems to facilitate employees complete task more quickly and accurately Invest in equipping transportation to reduce working with agency with high pri ce and low quality Carefully monitor working habit of the staffs to ensure seriously inside and outside the office Consider investment in marketing activities and advertising company's image in order to expand customers network as well as to attract more potential employee 3. . 2. To the Personnel Department Criticize and create sanction regime for workers to increase work efficiency Foster knowledge and soft skills of staffs, especially field staffs working directly with the customs officers, require high flexibility Limit the costs and time when handling the shipment, and time off of employees 3. 3. 3.To the import and export staffs Avoid unnecessary mistakes in processing documents to minimize handling time Try to arrange time and places to handle as many consignments as possible to reduce moving time and cost when traveling from the office to the warehouse or to customariness 3. 4. Proposals 3. 4. 1. To the Company Conduct financial stability, balance the costs reasonably and pa y attention to the currency market for the price adjustment in providing services to customers Improve

Effective ways to improve communication Essay

Teenagers and their parents need to increase their communication in order to have a strong relationship. It is very important that they cooperate so that they can reach a common goal. Some tips to improve communication for parents are being there for their teenager children, learning to talk while in motion, risk making a change, being honest, sharing their hopes and dreams, and creating a comfortable environment by listening. Some methods for teenagers are opening up and sharing about their thoughts and feelings with their parents. There are several ways to improve the communication between teenagers and parents. Parents need to find quality time out of their busy schedule to talk with their children. Parents should take advantage of everyday opportunities or plan a simple activity for just themselves and their children, such as watching television. Talking to teenagers is basically the same thing as talking to adults. Most teenagers are overstressed, overworked, preoccupied and, in many cases, just simply distant from their parents. They need lively adults who are present and awake. In this way, parents could spend time with their children, engaging in activities that suit their age and interests. Teenagers always seem to be on the move. Teenagers are action machines because they do not like sitting still. They have the added distraction of being inside bodies pulsing with energy and strength. If parents really want to connect with a teenager, they need to get active with them, such as challenging them to a basketball game. Teenagers know their parents as well as their values, rules and weaknesses. They also know just what to say and how to maneuver around their parents. The problem is that they do not really expect their parents to ever change the way they think or act. Teenagers thrive on surprise and love to think odd thoughts. Parents should try to be a little surprising and do something completely unexpected and unpredictable. Young adults appreciate the opportunity to relate in a way that was completely unpredictable and different for their parents. Young adults deserve honest answers and explanations because this is what  strengthens the children’s ability to trust. By being open and honest, parents can express their values in a caring way. Parents do not often want to show their mistakes and past errors because they are unwilling to seem imperfect. Parents should tell teenagers some of their own secrets and try to be outgoing. They should try and set an example for their teenagers so that the teenagers will learn from their honesty. Although parents should always communicate with their teenagers, they have to remember not to talk too much. Teenagers hate listening to long lectures. Parents need to avoid repetition of lectures which might bore teenagers. Also, parents should not continue on about different subject that the teenagers are not ready to hear. Teenagers don’t have much of a past, and so they live in the future. Parents need to capture what it is that rivets teenagers’ attention the most – their imagination pertaining to the future and what’s important to them. Not many parents will sit down with their children and openly discuss the future without any boundary, agenda or parental rigidity. Teenagers will search until they find someone who will dream with them. They will look forward to the opportunity to explore their future with someone they truly care about and who really wants to hear about their dreams. Parents should always create a climate in which the teenager feels free to discuss anything. In order to create an atmosphere in which teenagers can ask any questions without the fear of consequences, parents need to be encouraging, supportive and positive. This will show teenagers that the parents can be of help in solving problems, and they will not be fearful of speaking out. Parents need to take them away from places and things that can distract them. They have to listen attentively because when parents talk to teenagers after careful listening, they are more informed and aware of the situation. Parents need to remember that young adults need an open mind and some guidance during adolescence more than any other period in their lives. If they fear that their parents will discourage them from being truthful by displaying disappointment and disapproval, they will pull away fast and will not return that easily. Parents have to be curious and ask questions about  teenagers’ ideas and feelings to get to know them and their world. Parents should be prepared to just listen and accept the simple truth that teenagers feel what they feel, no matter how irrational it may sound. It is important for teenagers and their parents to find ways to communicate their point of view, which will encourage the other person to listen. They need to avoid blaming the other person and not be judgmental. They should stay in the present and not refer to the past. They have to look for solutions together and be prepared to compromise. These are some ways to improve communication between parents and teenagers.

Marketing Plan- Victoria House Hotel Essay Example | Topics and Well Written Essays - 1500 words

Marketing Plan- Victoria House Hotel - Essay Example Moreover, since the area is an attractive tourist spot, it has become a center of attention for many high end tourists and corporate clients who frequently travel to this area, giving the whole industry an advantage of increased customer traffic owing to the efficiently operating tourist industry as well as airline industry giving benefits of travel and tourism to customers. An overall change in the travel and dining out habits of consumers and potential clients has given the industry an extra advantage in terms of people dining out more frequently than ever before. Despite the benefits this industry enjoys, it is unfortunately also facing increased legislation and restrictions from administration and government which are creating new barriers such as licensing laws and ban on smoking in public areas. Taking a look at the firm itself and the internal factors affecting the health of it, we see that the Hotel is in an overall advantageous state in terms of profits and growth. It has be en consistently expanding successfully, improving areas such as accommodation and entertainment. It is located at a strategically profitable location where tourists find it convenient to travel the nearest tourist spots and come back to the Victoria House Hotel later. The Hotel has been experiencing raising profits and has a dedicated team well trained in customer care in order to make the clients feel at home. One drawback that the Hotel has been facing is a reduction in corporate clients which needs to be addressed and solved as soon as possible (Thomas, 1998; Eldring, 2009). Target Audience Victoria House Hotel has seen a trend of declining corporate audience and tourists over the past year which is a sign of losing future profits because this portion of the industry is a thriving opportunity to be captured. The industry has faced a 20% rise in corporate events and hence a rise in corporate customers traffic. This means that in future, it is expected that corporate customers†™ traffic along with tourists will increase, due to tourism and airline industries attempts to attract tourists and those clients who travel for business and trade reasons. The aim of Victoria House Hotel should hence be to attract this specific niche which has a lot of scope and new opportunities to be availed for future profitability. Provision of exclusive packages and luxury accommodation and travel to specific clients will help the company make higher profits as well as the advantage of having no direct competition when considering this specific niche in the industry (Luther, 2011; Westwood, 2012). Marketing Objectives For the company to ensure effective operations and improvement, it needs to define its objectives clearly that are to be different from other competitors. If the company keeps operating in this cut throat competition targeting the mass market, it will soon have to give up its profits and reduce operating margins or hope that competitors don’t come up wit h better strategies. 1) Target a specific audience and provide them benefits accordingly. It is not possible to satisfy everyone, hence only a certain segment of the target market will be chosen in this case, the corporate

Discussion 5 Assignment Example | Topics and Well Written Essays - 750 words

Discussion 5 - Assignment Example He followed the Lebensraum policy, living room, in order to snatch lands outside Germany and let the German people expand their territory (Spielvogel,1988). In chapter seven the leaders of France and Britain met Hitler to discuss his demands of expanding Germany. They granted him control over a part of Czechoslovakia and in return Hitler pledged to leave the other parts of Czechoslovakia. Hitler broke his promise and took the rest of Czechoslovakia and invaded Poland. This caused the start of World War two. This occurred in September 1939 when German troops invaded Poland and Britain and France declared war. Adolf Hitler’s dream of building a German Empire across Central and Eastern Europe could not be established only through Lebensraum. Lebensraum could only be established by waging a war against the Soviet Union. Hitler’s racial ideology required it, hence the conclusion that World War two was Hitler’s war. Asia, Japan and China also were already at war. More than fifty million people lost their lives during the war, including Germans and also non-Germans In chapter eight Germanies continue with the war and Hitler brought Nazi to power. Hitler enforces his new rules with a secret police, the Gestapo. He formed camps which organized the murder of Gypsies, Jews and political opponents. There was also resistance in the war and the home front was preparing adequately for war (Spielvogel, 1988). In chapter nine the Holocaust took place. It refers to the extensive murders Hitler and his Nazis were accountable for. It involved the formation of squads that followed Hitler’s army to murder Jews and those who were not of German descent. Many camps were set up around Europe and several were determined to murder people. In the years 1939 and 1940, the Nazi army was responsible for the deaths of around fourteen million people which included six million European Jewish people. They

Operations management Essay Example | Topics and Well Written Essays - 2000 words - 2

Operations management - Essay Example Operations management in an organisation is concerned with the management of people, processes, technology and other related resources in order to produce quality goods and services. In general Operations Management is concerned with the following four interrelated modules; ii. Supply chain modelling: Supply chain forms the backbone of any company and for a production company in particular, the implementation of TQM policies can only be carried out if the supply chain is reliable and quality conscious iii. World class production systems: This aspect can be very well taken care of by the individual company. But the rapid pace with which technological advancements is taking place calls for regular updates on production requirements as well. Lowering the production costs is indeed one of the tried and tested formula for achieving break even and promising profitability for any organisation. But under the globalization regime costs is not the prime factor for the long term survival of the business prospects. Small (1998) contends that, "Over the past two decades there has been a shift in the basis of competition in manufactured product markets. Firms that previously focused almost exclusively on lower costs have adjusted to a focus that places just as high and often higher premiums on quality and flexibility." Therefore managing the operations of an organisation requires it to adjust to these changes. Advanced Manufacturing Technologies (AMT) is the name given by industry experts to the technological advancements being implanted in the production sector. Managing Diversity Liberalization and globalization has opened up newer vistas of trade and business all around the globe. The car market in particular has become very competitive with major players like GM, Ford, Toyota, Audi, BMW, VW etc. besides the local players in some markets. With technology playing a major role in advancement of the features in a car, IT/ICT's help in making the car more intelligent has become very crucial. Besides adding features into the car itself, IT plays an important role in coordinating different aspects related to other departments. Developing effective marketing communication techniques is another such area requiring contribution of IT. Therefore, it appears from the case study that Daimler-Chrysler (DC) has its hands full. The company has not only to take care of the merger after-effects, but it has to keep the company ready to take on the competition from other car makers. As of now the wide culture gap between Stuttgart and Auburn Hills appears to be causing too man y problems for the company. The global economy has made it almost mandatory for international corporations that an effective strategy is adopted for managing the diversity. Companies are moving towards flatter organisational structures, and the global economy is allowing the movement of the workforce across national boundaries, effective interaction amongst

Capital punishment -argumentativ paper Essay Example | Topics and Well Written Essays - 750 words

Capital punishment -argumentativ paper - Essay Example Though some people may be against the sentencing, especially with the belief that he might have been insane, the evidence that was presented against Middlebrooks shows that he got the sentence that he deserved. When the autopsy of Kerrick Majors had been released, it was determined that the cause of his death were stab wounds. Even though he had pinned Brewington as the one in charge of the actions against Kerrick Majors since he stabbed the boy, Middlebrooks also admitted to having stabbed Majors once. Since the cause of death was proven to be from the stab wounds that Middlebrooks and Brewington horrifically administered to the boy, both men were directly involved in the death (Bohm 26). By claiming to have stabbed Majors, Middlebrooks essentially confessed to killing him. Furthermore, Middlebrooks claimed to have stabbed Majors to put the victim out of his misery. Not only did Middlebrooks admit to stabbing the boy, but he also admitted to stabbing him with the intent of killing h im. Even though Middlebrooks and some of his character witnesses tried to claim that Middlebrooks was not fully mentally competent to understand what he did, he still made it clear that he had a concrete intention when he brought the knife down on Majors. While Middlebrooks may have viewed his actions as helpful to the boy, albeit gruesomely so, the actions still resulted in Majors’ death. Middlebrooks’ argument during the course of his trial was that he only acted the way he had because Brewington, being a larger boy and angrier than Middlebrooks, frightened him. However, he later claimed to have taken part in the stabbing because he wanted to appear cool in front of his tougher friend. Regardless of the reason behind his actions, which kept changing throughout his trial, he still allowed himself to be swayed to the point of taking the life of an innocent boy. Instead of walking away and seeking help, or trying to talk down his friend, Middlebrooks engaged in the beat ing. Since very little was looked into the role that Brewington played, it would be almost impossible to determine if Middlebrooks was acting of his own accord or if he really was being forced to join in on the torturing of the young man. As it is, simply by standing around as the violence took place, Middlebrooks just as well killed Kerrick Majors. This is in regardless of whether he actually physically caused Majors to die or did not seek the help that was desperately needed. â€Å"Those who stand by and watch someone else die are just as guilty as the person who is causing the damage (Garland & McGowen 21).† However, as previously stated, Middlebrooks had already admitted to physically harming the boy for the sake of putting him out of his pain. No matter how he tried to condone his actions, someone else died because of his inability to control his own temper and his unwillingness to do something that would benefit the dying boy. On the other side of the table, it is belie ved that Middlebrooks had sufficient proof that he was not mentally stable enough to stand trial and therefore was not fit to receive the death sentence (Krzycki), or any such sentence. Witnesses revealed that Middlebrooks had a past of molestation and abuse as a child, which caused him to develop borderline personality disorder, schizophrenia, and a psychotic personality disor

The Manager as a Critical Thinker Essay Example | Topics and Well Written Essays - 1750 words

The Manager as a Critical Thinker - Essay Example ’ ‘Which words or phrases are ambiguous?’ ‘What are the value and descriptive assumptions?’ ‘Are there any fallacies in the reasoning?’ ‘How good is the evidence?’ ‘Are there rival causes?’ ‘Are the statistic deceptive?’ ‘What significant is omitted?’ ‘What reasonable conclusions are possible?’ Some or all of these questions can be used by critical thinkers to analyse and evaluate reasons provided as explanations for conclusion drawn on a particular matter. Evaluation of the PDQ Case The issues and the conclusion in the PDQ case is that CEO’s pay is exorbitant when compared with the salary levels in similar companies. The reason given is that the CEO has received double digit increases – reportedly 40% while over the period growth has been only a mere single digit of 3%. In addition to that a story which appeared in the local newspaper indicated that Raymond Ja mes he is â€Å"The Highest Paid Valley Executives.† However, before we can agree with this conclusion we have to evaluate the reasons given and to determine if they provide adequate evidence on which such a conclusion can be based. Benchmarking Benchmarking is the process of using industry figures as a point of reference in evaluating a particular scenario. In this case the figures relating to compensation are being compared with that of similar companies in the industry. Benchmarking Raymond James basic pay with that of similar companies in the industry is a good way to determine whether his pay is exorbitant. Information from the Economic Research Institute indicates that the average salary for a CEO of a company with similar characteristic in the same industry as PDQ for the year 2007 – the latest year for which information is available is approximately $391,659. The figures from PDQ’ human resource department indicate that the CEO’s basic pay was $50 6,722. This is approximately $115,000 more than the average. The fact that $391,659 is the average indicates that some of the basic salaries are higher and some are lower than the average figure. However, we do not have any information on the highest and lowest figures used in the calculation. Therefore, the information from the Economic Research Institute does not provide sufficient information to agree with that conclusion. Additionally, the information from the Economic Research Institute is not current and therefore the statement that â€Å"it is now probably much more than that since he has received raises totalling 24% in the past two years is ambiguous. Furthermore, if the lowest figure is very low this would have a major impact on the average salaries. Best Practice Best practice is a term used to describe what is considered to be a good practice that can be recommended throughout the industry. This practice is one that others in the industry look up to as a solid way of ca rrying out operations or in dealing with a particular matter which in this case happens to be the matter of CEO compensation. Best practice is generally copied by similar companies in the industry. However, one has to be cautious in utilising such practice. In terms of best practice an independent research firm indicates that in medium sized companies that have characteristics which are similar to PDQ the levels of compensation for CEOs’ fell significantly since 2002 when median total compensation declined by 7.5%. This information refers to total compensation and not basic pay which is the issue being discussed

Market Plan Assignment Example | Topics and Well Written Essays - 2000 words

Market Plan - Assignment Example Clearly these figures when taken in context with the vast market available for fresh growing and fresh cut herb are indicative of the fact that the market is far from saturation and can be exploited by utilize a clear and concise marketing strategy which combines the individual companies which import their herbs with the cost saving potential of exposing those companies to fresh grown and fresh cut herbs within our region. Within Europe alone, there are thousands of hectares that are strongly committed to the production of organic herbs. This is usually done collaboratively with marketing collectives as well as a co-op of processing plants. Within the UK alone there are only a few hundreds of these arrangements. Additionally, there are very few productions in place. The statistics indicate that there is a burgeoning market for individual companies which produce both fresh growing and fresh cut herbs. In within the UK there were nine hundred and thirty-five (935) stores selling fresh cut herbs and eight hundred and eighty-one stores selling fresh grown herbs during the time period of 1 November 2004 and 31 October 2005. These figures represent a total sale of 22,532,730 units annually, total revenue of 14,343,372, 4,433,970 customers served annually and a customer penetration of 26.05%. In the demographic region of East of England, there were only eighty-seven (87) stores selling fresh cut and fresh gr owing herbs combined. These stores sell 2,521,410 units with a total of 1,643,243 being generated from their sale. The customer penetration within this area is a mere 22.58%. Clearly the market for herbal products exists and there is a dire need for production systems as much of the production is done externally and the products are imported. Additionally, there has been a growth in the number of consumers who rely on medicinal herbs as well as herbs utilized for body care and hygienic needs. This has prompted an increase in the number of organic farmers and growers. Even in light of this, the market remains very far from saturation. As a commercial organic herb production company, Canfield Farm Fresh Herbs Ltd is in a unique position of being one of the very few companies to utilize horticultural advances as a means of establishing a brand that surpasses much of the industry standards. Organic Herbal Market Sectors Currently there are six distinctive sectors within the organic herbal market. These sectors include culinary, cosmetics and body care, health care/medicinal, veterinary, transplant and seed. The culinary sector includes pot grown and fresh cut herbs utilized by restaurants, food processing enterprises as well as hotels. The cosmetics and body care industry represents one of the fastest growing segments of the organic herbal market. In this sector herbs are sold as dry leaves or roots, essential oils, creams, lotions, bath oil and the like. Within the health care/medicinal sector, herbs are predominantly utilized in the form of dried leaves, fruits, roots, flowers and seeds. They are utilized by traditional herbalists as well as other consumers as an alternative to non-organic medicinal treatment. The veterinary segment represents a very small but potentially lucrative segment. The organic herbs within this segment

The gender gap in rates of offending is closing. Critically evaluate Essay

The gender gap in rates of offending is closing. Critically evaluate this statement - Essay Example It is therefore easy to note a difference in the rate of offending between genders. Further it has been suggested that as a result of liberation of women, crimes that were mostly perpetrated by men are now committed by women (Rennison, 2009). This observation is said to be true in urban areas as opposed to rural; developed countries as opposed to developing countries and in races where the level of equality between men and women is high (Chesney-Lind, 2004). In countries such as England statistics show fewer female offending (Office for National Statistics, 2004). There are various theories advanced to explain this phenomenon. To a greater extend the reasons fit traditional theories on crime. Nevertheless, due to relationships, background and upbringing women find themselves in criminal activities. For example a girl who has a boyfriend trafficking drugs or in violent crime may find herself in the same situation (Chesney-Lind, 2002). It also applies to a wife who husband is a gang me mber. The former may get involved in crime for emotional and relational reasons (Chesney-Lind, 2004). In addition women in abusive relationships are more likely to commit violent crimes. Most cases of homicide originate from abusive relationships (Miller, 2001). â€Å"Crimes of a passion† are no different. These among other similar crimes are committed in developed countries where there is greater accessibility to weapons. The issue of whether or not the gap is closing is debatable. However according to official statistics the rate of female offending has increased in minor crimes (Merolla, 2008). Men however continue to dominate in all serious crimes (Steffensmeier D., et al., 2006). According to traditional theories the level of offence is less in women compared to men due to a number of reasons. First, learning theories allege that females are not so much exposed to the dictates of their peers (Barry, 2007). They are rarely influenced by

Strategic planning Essay Example for Free

Strategic planning Essay Strategic planning refers to a course of action for outlining organizational objectives, carrying out planning to achieve those objectives, and measuring the usefulness of those strategies (Kovner Knickman, 2011). How will the organizational performance at Montefiore be measured? Performance measures are important for it improves communication internally among their employees and externally between the organization, customers, and stakeholders. After all, Montefiore effective communication for their strategic planning activities is explained in their mission statement, which is to heal, to teach, to discover, and to advance the health of the community that they serve (Kovner Knickman, 2011). Montefiore organizational performance should be measured to justify programs and their costs that should include a measure of supply and demand. For instance, patient appointments, which supply is the total of clinician hours and non-appointments (refills and messages) and for demands, the total number of request for appointments received on any given day from both internal and external sources. Montefiore organizational performance should be measured by showing accountability of stewardship of the tax payer’s dollars to show that they are addressing the needs of the society by making progress towards goals (Kovner Knickman, 2011). The vision is that all organizations within the department have performance measurement systems to reinforce their planning and evaluation activities (Kovner Knickman, 2011). Planning and evaluating activities is the responsibility of every individual within that department working together to develop valid and useful measures. Why don’t all HCOs have strategic goals like Montefiore’s? Unfortunately, not all health care organizations agree with strategic planning. Questions about its importance and successfulness have continued. The reason for this is that after decades of research the outcome of strategic planning on an organization’s performance is still not clear. Significant benefits from planning have been found in some studies while others have found no connection and some unfavorable outcomes (Kovner Knickman, 2011). What contributions should the management team make? Management teams contribute to clarifying common goals and purposes of the  organization to their employees. All employees contribute to the organization’s success. Organizing people, dollars, services, equipment to accomplish the work required by the employees is another contributing factor the management teams plays a role in (Kovner Knickman, 2011). Above all, management team contributions are about teamwork, collaboration and being responsible of resources entrusted to them. References Kovner, A. R., Knickman, J. R. (2011). Jonas Kovners Health Care Delivery in the United States (10th ed.). New York, NY: Springer.

Constituents of ‘Kuwing’ Oil From Irvingia Gabonensis

Constituents of ‘Kuwing’ Oil From Irvingia Gabonensis ABSTRACT Kuwing oil extracted from Irvingia gabonensis seed mash fermentated over 6 days in AgoiIbami community, Nigeria, was analysed for it’s essential oil constituents. Both the fresh seed and the ferment’s oil extracts were analysed for fatty acids, organic acids and essential oils, using GC and GC-MS methods of analysis. Six (6) fatty acids: Oleic, Linoleic, Stearic, Lauric, Behenic acids were found in both samples, while Mystiric was found only in the fermented product.Five(5) organic acids constituents Citric, Glycolic, Oxalic, Malic and Tartaric acids were identified in boththe fresh seed and the ferment. While fifty one (51) chemicals were identified as volatiles or essential oils ,the main constituents are ÃŽ ± -Pinene, Carene, Trans-Ocimene, ÃŽ ±-Terpinene, Cis-Limonene Oxide, Perillaldehyde, Nootkatone, Germacrene-D, and Bornol,about 75% of the oil and nineteen (19) of the identified volatiles responsible for flavour and aroma, making up to 43% of the oil. KEY WORDS: Essential oils, Irvingiagabonensis, Ferment,  Constituents, Kuwingoil. INTRODUCTION In earliest times, Irvingiagabonensis (of simaronbaceae family) was sourced from the vast virgin forest. Then, fruits were allowed to ripen and drop from the tree top before they were hand-picked and usually, hunters gave information on the quantity of fruits on ground. Initial drops were regarded as the fruits â€Å"testing the ground†. As the quantity of fruits on ground increased, collectors were alerted by hunters. Whoever found the fruits first, owned them. No family lineage owns Irvingiagabonensis trees growing in virgin forests. However, with deforestation, some trees can now be found in secondary forests. The fruits were never harvested from the tree but, once they have dropped from the tree they are assumed matured. With increase promotion of non-timber forest products for agro-forestry, the number of irvingia trees’ plantations are on the rise. Once collected, the fruits were heaped against trunks of big trees to rotten for de-pulping. After which, the seeds/nuts were cracked open to extract the edible cotyledons. Increase demand and market expansion for irvingia cotyledon for culinary uses due to attractive revenue has led not only to harvesting the fruits from tree trunks but also splitting fresh fruitsto obtain the cotyledons. The cotyledons are usually processed into a variety of products using different processing methods. Traditionally, fermentation process is employed in the preparation of a number of products, one of which is ‘itugha’ from irvingiavargabonensis (Ekpe, O.O,2007). Sun drying also enhances the quality of bush mango seeds and this attribute give attractive prices for the sun-dried cotyledons. Modernization has adversely affected the preparation and utilization of ‘Itugha’ and this age-long nutrient rich food (Ekpe et al,2007) appears to be gradually disappearing from the community dietary. Distribution of ‘Itugha’ is usually limited to the top family members and very close friends, which always resulted in disaffection among those not so favoured in its distribution. Despite the high food value usually placed on this food item, it is fast becoming extinct. To diversify its utilization, identification of secondary products having other uses can expand and encourage itscommercial production and industrialization. Even though the food value of any food product is a measure of its nutritional potentials, measured by it’s chemical composition.Safety indicators,the level of food toxicants as well as bioavailability of the nutrients are also important (Agube, 1991). Other applications of constituents in a product can be as important as it’s food value. As such, identifying essential oil constituents of itugha can promote it’sother non-food utilization as well as it’s food uses. Essential oils are any class of highly volatile organic compounds found in plants.Chemically, essential oils are extremely complex mixtures containing compounds of very major functional-group class like terpenes, isoprenoids, alcohols, esters, aldehydes, ketones and phenols. Essential oils have three primary commercial uses; as odorants in perfumes, soaps, detergents and other products: as flavours in baked goods, candies, soft drinks and other foods: and as pharmaceutical in dental products and many medicines. ( Britannicaconcised encyclopedia, Aroma Web). Most people use essential oils for their therapeutic effects as they tend to leave beneficial bacteria intact while killing the pathogens or for their fragrance alone. BuchbauerJirovetz(1994) published an excellent survey on the uses of essential oils as medicament. Studies have shown that bacteria do not acquire resistance to essential oils as they do with antibiotics and plant essential oils are also known for their antimicrobia l activitye.g. essential oils of Dacryodisedulis- African pear (Obameet at 2008). Today when so many illnesses and bacteria are becoming resistant to antibiotics, the therapeutic effects of essential oils and their immune-boosting abilities may be just what we need to explore. Essential oils can be detected in all the cells of the body 21 minutes after application. Essential oils are designated and defined by the plant species and sometimes geographical location( McGraw-Hill Science Technology Encyclopedia). Kuwing oil produced from seeds of Irvingiagabonensis pulverized and fermented over 6 days and heat treated for 2 days, is investigated for it’s essential oil composition. The value of non-timber forest products lies in their use as a supplementary food supply, as a source of vitamins, as snacks during hunting and gathering forays in the bush, as beverages, building materials, farm and kitchen tools and in the maintenance of traditional rites and pastimes (Alexandaretal, 1994). A key feature of the Irvingia study has been the gathering and documentation of indigenous knowledge on the species to expand the scope of available information on its possible utilization and application.. To the best of our knowledge, no literature information is available on essential oil composition of‘kuwing oil’ fromIrvingiagabonensis. Thus this study would in addition to, exploring precursor compounds in fresh odourlessirvingiagabonensis seed, highlight constituents of kuwing oil for its utilization prospects in industry especially for non-food purposes. The fresh seed is odourless, colourless and without flavour. Macerating/pounding, heat treatment and fermenting mashed seeds in control conditions produces odour and flavourin the mash. This is known to increases its acceptance in the food industry and projects potential utilization prospects in the non-food industry. In this paper we are reporting the chemical composition of essential oils of ‘kuwing oil’ extracted from irvingiagabonensis seed. This study will cover identification of possible precursors of flavour compounds e.g. fatty acids and organic acids from fresh irvingia seeds and the volatiles or essential oils constituents, of kuwing oil, from heat treated fermented irvingiagabonensis seed mash. MATERIALS AND METHOD Fresh Irvingiagabonensis seeds was milled with the mill unit of a National blender, Model MX 495 for six (6) days under controlled condition. After each day’s milling, the mash was wrapped withPiper umbellantum leaves. This was to simulate the repeated milling under controlled conditions, that is necessary for the production of a fermented traditional spread from I. gabonensis called ‘itugha’ . Oil drip from this ferment is the ‘Kuwing’ Oil. The fatty acid content of fresh Irvingia seed and Kuwing Oil sample were determined using the method of International laboratory (1993). In this method, the samples were first extracted with petiether to remove the oiliness in the samples. The lipid extracts were Methylated and the methyl esters of the respective fatty acids in the solvent fractions were analysed by gas-liquid chromatography. A 250ml flask was weighed( wo), 5g of sample quantitatively weighed into a fat extraction thimble and 250ml petroleum ether poured into the previously weighed flask containing anti-bumping chips. A soxhlet extractor into which the thimble with its contents had been introduced was then fitted into the round bottom flask and the extraction apparatus mounted on a heating mantle. The contents of the flask were heated and extraction process continued for about 15 hours. At the end of extraction, petroleum ether in the round bottom flask was distilled off the oily extract with the soxhlet and the litt le quantity finally evaporated off in a water bath at 500c. The flask and the fat extract were finally dried in a hot air circulating oven at 1000C, cooled in a desiccator and weighed (w1) Methylation of Fat Extract i.The fat sample were heated for 2 hours under a current of nitrogen at 80-900C with 4%sulphuric acid in methanol. ii.After cooling and the addition of distilled water, iii.the resulting methyl esters were extracted several times into hexane. iv.The combined extracts were dried over sodium carbonate and anhydrous sodium sulphate (in a dessicator). v.The solvent fraction was then reduced in volume by a stream of nitrogen. Gas-Liquid Chromatography Each methylated oil samples were analysed by gas-liquid chromatography on a Carlo Erba gas chromatograh 5160 Mega series, equipped with a shimadzu data processor C-R3A using the following experimental conditions: (a)Glass capillary column 25m x 0.32mm i.d coated with SE 52. (b)Column temperature 600C (c)Injector and detector temperature 2800C. (d)Carrier gas-hydrogen about 0.40 Kgcm-2 (e)Injection mode-split detector F ID (Field ion desorption). (f)Identification of compounds – retention time and by GC-MS using a Finnigan Mat ITD 800 with a 25m x 0.32mm i.d. fused-silica capillary column coated with SE 52. (g)Column temperature 60-2400C at 30C/min. (h)Ionizing voltage 70eV Organic acid content was determined in Irvingia seed and the ferment from which Kuwing oil was extracted, by Gas chromatography – Mass Spectrometry, Bengtsson and Lehotay method (1996) with some modification. 1g of sample was pulverized with 1ml of distilled water, acidified with 1ml 1M HCl to a pH of about 1.0, saturated with NaCl, then extracted with 3ml of ethyl acetate and 3ml of diethyl ether. The organic phases were combined and evaporated to dryness under nitrogen. The sample was derivatised with 0.100ml of BSTFA-TMCS at 650C for 10 min, diluted with 0.400ml of hexane/ethyl acetate (50% v/v) and 1  µ1 was injected into the GC-MS and analysed. Gas chromatographic, mass spectral and data analysis on Carlo Erba gas chromatograh 5160 Mega Series, equipped with a Shimadzu data Processor C-R3A: Sample was analysed by GC-MS by injecting 1 u1 of the sample in spliteless mode onto an open tubular glass capillary column 25m x 0.32mm i.d coated with SE 52, and the injector was k ept at 2500C. The carrier gas was hydrogen, with a flow-rate of 1ml/min. The GC oven was held at 900C for 4min, then raised at 80C/min. The peaks were identified by reference to a mass spectral library. Essential/ volatile oils present in irvingia seeds and kuwing oil were identified using Giovanni Dugo and AnthonellVerzera (1993) method. In this method, fat extract was obtained from 10g of sample with petroleum ether. The sample of oil was prepared for gas-liquid chromatography on a Carlo Erba gas chromatograph 5160 mega series column 25m x 0.32mm i-d, 600C at 30C/min and hydrogen carrier gas 10g of sample was extracted with 100ml of petroleum ether (60-800C) by soxhlet extraction. Petroleum ether was distilled to afford an oily fraction prepared for gas-liquid chromatography analysis. GC-MC analysis of Volatiles: The volatile fraction were collected by steam distillation and the volatiles were extracted thoroughly into methylene dichloride and concentrated. The concentrated volatiles were separated by gas-liquid chromatography on a Carlo Erba gas chromatograh 5160 Mega series, equipped with a shimadzu data processor C-R3A under the following experimental conditions: i.Glass capillary column 25m x 0.32mm i.d. coated with SE 52. ii.Column temperature 600C to 1000C at 30C/min. iii.Injector and detector temperature 2800C iv.Carrier gas0hydrogen about 0.40kgcm-2 v.Injection mode-split detector field ion desorption (FID). vi.Identification compounds – retention time and by GC-MC using a Finnigam Mat ITD 800 with a 25mm x 0.32mm i.d. fused-silica capillary column coated with SE 52. vii.Column temperature 60-2500C at 30C/min viii.Ionizing voltage 70eV. Relative amounts of detected compounds were calculated based on GC peaks. Volatiles Identification in Kuwing Oil Essential oils constituents of Kuwing oil identified against standards 1. ÃŽ ± -Pinene 2. à ¯Ã‚ Ã‚ ¢-Pinene 3. Camphene 4. Carene 5. ÃŽ ±-Terpinene 6. p-Cymene + Limonene 7. Trans-à ¯Ã‚ Ã‚ ¢-Ocimene 8. Y-terpinene 9. Octanol 10.Terpinolene 11. Trans-Sarbine hydrate 12. Nonanal 13. Cis-Limonene Oxide 14. Trans-limonene Oxide 15. Isopulegol 16. Citronellal 17. Borneol 18. ÃŽ ±-Terpinol 19. Decanal 20. Nerola + Citronellol 21. Neral 22. Piperitone 23. Linalyl acetate 24. Geranial 25. Perillaldehyde 26. Undecanal 27. Nonyla acetate 28. ÃŽ ±-ester 29. ÃŽ ±-Terpernyl acetate 30. Citronellyl acetate 31. Neryl acetate 32. Heranyl acetate 33. à ¯Ã‚ Ã‚ ¢-Caryophyllene 34. Trans-à ¯Ã‚ Ã‚ ¢-Bergamotene 35. à ¯Ã‚ Ã‚ ¢-Humulene 36. à ¯Ã‚ Ã‚ ¢-Sabtalene 37. Aldehydic ester 38. Germacrene-D 39. Germacrane-B 40. Germacrane-D 41. à ¯Ã‚ Ã‚ ¢-Bisobolene 42. à ¯Ã‚ Ã‚ ¢-Sesquiphellandrene 43. Trans-ÃŽ ±-Nerolidol 44. Cis, trans-Fernesol 45. NootKatone DISCUSSION AND CONCLUSION Gas-liquid chromatography estimation of fatty acids in Irvingiagabonensis seed and the ferment is shown in Table 1. Six fatty acid fractions were identified in the ferment and five in Irvingia seed. Oleic, linoleic, stearic,lauric and behenic acids were identified in the ferment. Linoleic acid was the most abundant fatty acid inIrvingia seed and ferment. The level of oleic acid was very low both in the ferment and Irvingia seed. Processing had little or no effect on its level. Stearic acid level in Irvingia seed was very low. However, processing increased its level significantly in the ferment. The levels of stearic, lauric and behenic acids were also increased in the ferment. The decreases in linoleic acid in the ferment is very revealing. Linoleic acid can be oxidatively degraded to C6 aldehydes, alcohols and their esters. These C6 compounds play significant roles in essential oils development (Kobayashi et al., 1994). This type of degradation might be the cause of decrease in leve l of linolenic acid from 80% total lipid in Irvingia seed to about 52% total lipid in the ferment. There were good levels of stearic acid, behenic acid (a seed triglyceride) and mystiric acid in the ferment. Mystiric acid was not detected in Irvingia seed but was detected in good proportion in the ferment. McBurneyetal. 1990) reported that microbial fermentation of starch results in the production of some fatty acids, depending on the chemical composition of the starch. This could explain the appearance of mystiric acid in the ferment which was hitherto absent in Irvingiagabonensis seed. The high level of mystiric acid in the ferment could have been due to microbial enzyme hydrolysis of starches in Irvingiagabonensis seed, and subsequent degradation to aldehydes, alcohols etc. Table 2 shows organic acid content of Irvingia seed and the ferment. Organic acids influenced pH that determines microbial growth and serve as preservatives. They influence the formation, type and rate of thermally produced flavour (Maga, 1994). These acids could have been produced from the non-total oxidation of sugars, as well as the deamination of amino acids, ascorbic acid and polyphenolic acids. Formation of volatiles in food can also be attributed to enzymic biosynthesis. The cell rupturing which took place during maceration of irvingiaseeds, could have caused enzymes and precursors of essential oils to come in contact with one another. Bacterial growth suppression and primary metabolism can trigger biosynthesis of secondary metabolites in cell cultures ( Prahba et al., 1990). This agrees with bacterial growth suppression in controlled fermentation of the irvingia seed mash in itughaproduction( Ekpe,O.O.2009).Some of the Organic acids identified in the fresh seeds were lost in the ferment e.g. Malic acid in the seed 6.28% decreased to 0.11% in the ferment, Citric acid in the seed 16.0% to 2% in the ferment and Oxalic acid 6.6% seed to 2% ferment while fatty acid like Linoleic acid decreased from 80% in the seed to 52% in the ferment. Autolysis consisting of plasmolysis followed by proteolysis usually require up to 24 hours of temperatures above 45o c. Plasmolysis can be initiated by different treatments including hot air drying( Saeki et al., 1989). This is in consonant with the observation that volatiles of kuwing oil were formed not less than 24 hours of hot air drying of the irvingia ferment. Each autolysate is known to have its own distinctive taste and odour(Lieske and Konrad, 1994). Fig.1 shows constituent of kuwingoil (essential oil) revealing the presence of Terpenes like Citronellal, Limonene, Terpinolene, ÃŽ ±-Terpinene and isoprenoids among others.The extraction and synthesis of terpenes is the basis of the perfumery industry. They find a variety of uses in the food and pharmaceutical industry as flavor and odour improver. Citronellal is known to have insect repellant properties and research show its high repellant effectiveness against mosquitoes and strong antifungal qualities(Jeong-Kyu KIM et al.,2005; Kazuhiko NAKAHARA et al.,2003; Solomons, T.W.G 2006). ÃŽ ±-Pinene, camphene, ÃŽ ´3-carene, Trans-ÃŽ ²-ocimene, Y-terpinene, octanol, cis-Limonene oxide, Neral and Perillaldehyde constitute 75% of the oil Odourlessirvingiagabonensis seed, macerated and fermentedover six days producedKuwing oil on exposure to temperatures above 45 degrees celcius. This oil was obtained by compressing, extracting, or distilling off heat sensitive volatiles from crushed and fermented irvingiagabonensis seedsSince essential oils often have odour and are therefore used in food flavouring/ perfumery, kuwing oil can qualify as of perfume quality oil which should be included among oils found in health foods(Wiley Dictionary of Flavours). When extracted for this purpose, extremely low pressure and low heat distillation is recommended( Wikipedia).On analyses for essential oils constituents, 75% of these constituents are established essential oil constituents used in industries. And 45% of these find application in perfumery and aromatory industries. Others have been known to have antimicrobial and antifungal activity e.g.ÃŽ ±-pinene, camphene, careen, octanol, Limonene, Neral, Citronellal etc. It is expedient t hen to list kuwing oil from irvingiagabonensis seed as an essential oil.

Burns :: essays research papers

Burns Epidemiology: US – 2M seek serious burns  70k require hospitalizations, 5k die Usually caused by careless and ignorance, nearly half are smoking or alcohol -related. Goal: well healed durable skin with normal function and near-normal appearance. Pathology Cutaneous burns – caused primarily by the application of heat to the skin resulting in coagulative necrosis of some or all of the epidermis and dermis. Depth of burn – depends on heat of the burn source, thickness of the skin, duration of contact, and the blood flow. Classifications: Shallow burns †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  First Degree – involve only the epidermis; no blisters; painful and erythematous due to dermal vasodilation; erythema and pain subsides in 2-3 days; desquamation occurs in day 4 †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Superficial Dermal Burns (Second Degree) - include the upper layer of the dermis; form blisters at the interface of the epidermis and dermis; when blisters are removed, wound is pink and wet, and currents of air passing over it cause pain; wound is hypersensitive and blanches with pressure; if without infection, spontaneous healing in 5% TBSA in any age group 5.  Ã‚  Ã‚  Ã‚  Ã‚  Electrical burns including lightning injury 6.  Ã‚  Ã‚  Ã‚  Ã‚  Chemical injury 7.  Ã‚  Ã‚  Ã‚  Ã‚  Inhalation injury 8.  Ã‚  Ã‚  Ã‚  Ã‚  Burns of any size in patients with pre-existing medical disorders that could complicate management, prolong recovery, or affect mortality 9.  Ã‚  Ã‚  Ã‚  Ã‚  Burns with concomitant mechanical trauma (e.g. fractures) where the burn injury poses the greatest risk of morbidity and mortality 10.  Ã‚  Ã‚  Ã‚  Ã‚  Burns in children if there are no qualified personnel or equipment for pediatric care at the initial hospital 11.  Ã‚  Ã‚  Ã‚  Ã‚  Burns in patients requiring special social, emotional, and/or long-term rehabilitative support, including cases of suspected child abuse, substance abuse, etc Emergency Care Airway – initial attention must be directed to this; if patient is rescued from a burning building or exposed to a smoky fire, place on 100% oxygen by tight-fitting mask; if patient unconscious, place ET tube attached to a source of 100% oxygen Once airway is secured, assess patient for other injuries and transport to the nearest hospital. Begin fluid administration of crystalloid solution at a rate of approximately 1L/h. Wrap patient in clean sheet, remove constricting clothing and jewelries. Cold application is used in smaller burns, particularly scalds. Ice should not be used. Assessment of Inhalational Injury - suspect for patients with a flame burn, esp in enclosed space. Hoarseness and expiratory wheezes are signs of potentially serious airway edema or smoke poisoning; inspect mouth for swelling, blisters, soot; copious mucus production and carbonaceous sputum are signs of smoke inhalation and other products of combustion; get ABGs and carboxyhemoglobin levels (if >1, smoke inhalation) Burns :: essays research papers Burns Epidemiology: US – 2M seek serious burns  70k require hospitalizations, 5k die Usually caused by careless and ignorance, nearly half are smoking or alcohol -related. Goal: well healed durable skin with normal function and near-normal appearance. Pathology Cutaneous burns – caused primarily by the application of heat to the skin resulting in coagulative necrosis of some or all of the epidermis and dermis. Depth of burn – depends on heat of the burn source, thickness of the skin, duration of contact, and the blood flow. Classifications: Shallow burns †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  First Degree – involve only the epidermis; no blisters; painful and erythematous due to dermal vasodilation; erythema and pain subsides in 2-3 days; desquamation occurs in day 4 †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Superficial Dermal Burns (Second Degree) - include the upper layer of the dermis; form blisters at the interface of the epidermis and dermis; when blisters are removed, wound is pink and wet, and currents of air passing over it cause pain; wound is hypersensitive and blanches with pressure; if without infection, spontaneous healing in 5% TBSA in any age group 5.  Ã‚  Ã‚  Ã‚  Ã‚  Electrical burns including lightning injury 6.  Ã‚  Ã‚  Ã‚  Ã‚  Chemical injury 7.  Ã‚  Ã‚  Ã‚  Ã‚  Inhalation injury 8.  Ã‚  Ã‚  Ã‚  Ã‚  Burns of any size in patients with pre-existing medical disorders that could complicate management, prolong recovery, or affect mortality 9.  Ã‚  Ã‚  Ã‚  Ã‚  Burns with concomitant mechanical trauma (e.g. fractures) where the burn injury poses the greatest risk of morbidity and mortality 10.  Ã‚  Ã‚  Ã‚  Ã‚  Burns in children if there are no qualified personnel or equipment for pediatric care at the initial hospital 11.  Ã‚  Ã‚  Ã‚  Ã‚  Burns in patients requiring special social, emotional, and/or long-term rehabilitative support, including cases of suspected child abuse, substance abuse, etc Emergency Care Airway – initial attention must be directed to this; if patient is rescued from a burning building or exposed to a smoky fire, place on 100% oxygen by tight-fitting mask; if patient unconscious, place ET tube attached to a source of 100% oxygen Once airway is secured, assess patient for other injuries and transport to the nearest hospital. Begin fluid administration of crystalloid solution at a rate of approximately 1L/h. Wrap patient in clean sheet, remove constricting clothing and jewelries. Cold application is used in smaller burns, particularly scalds. Ice should not be used. Assessment of Inhalational Injury - suspect for patients with a flame burn, esp in enclosed space. Hoarseness and expiratory wheezes are signs of potentially serious airway edema or smoke poisoning; inspect mouth for swelling, blisters, soot; copious mucus production and carbonaceous sputum are signs of smoke inhalation and other products of combustion; get ABGs and carboxyhemoglobin levels (if >1, smoke inhalation)

Acquired Immune Difficiency Syndrome :: essays research papers

Acquired Immune Difficiency Syndrome AIDS is a life and death issue. To have the AIDS diseas is at present a sentence of slow but inevitable death. I've already lost one friend to AIDS. I may soon lose others. My own sexual behavior and that of many of my friends has been profoundly altered by it. In my part of the country, one man in10 may already be carrying the AIDS virus. While the figures may currently be less in much of the rest of the country, this is changing rapidly. There currently is neither a cure, nor even an effective treatment, and no vaccine either. But there are things that have been PROVEN immensely effective in slowing the spread of this hideously lethal disease. In this essay I hope to present this information. History and Overview AIDS stands for Acquired Immune Defficiency Disease. It is caused by a virus. The disease originated somewhere in Africa about 20 years ago. There it first appeared as a mysterious ailment afflicting primarily heterosexuals of both sexes. It probably was spread especially fast by primarily female prostitutes there. AIDS has already become a crisis of STAGGERING proportions in parts of Africa. In Zaire, it is estimated that over twenty percent of the adults currently carry the virus. That figure is increasing. And what occurred there will, if no cure is found, most likely occur here among heterosexual folks. AIDS was first seen as a disease of gay males in this country. This was a result of the fact that gay males in this culture in the days before AIDS had an average of 200 to 400 new sexual contacts per year. This figure was much higher than common practice among heterosexual (straight) men or women. In addition, it turned out that rectal sex was a particularly effective way to transmit the disease, and rectal sex is a common practice among gay males. For these reasons, the disease spread in the gay male population of this country immensely more quickly than in other populations. It became to be thought of as a "gay disease". Because the disease is spread primarily by exposure of ones blood to infected blood or semen, I.V. drug addicts who shared needles also soon were identified as an affected group. As the AIDS epidemic began to affect increasingly large fractions of those two populations (gay males and IV drug abusers), many of the rest of this society looked on smugly, for both populations tended to be despised by the "mainstream" of society here. But AIDS is also spread by heterosexual sex. In addition, it

Nation of Immigrants Essay -- Immigration

The American dream is an illusion of any person aspiring to be a part of a nation that calls itself â€Å"the home of the free†. Often imagery of America communicates ideas of freedom, equality, and success in life, from these we associate the American Dream. Immigrants are trying to escape from other nations where there are people dying in the streets and families that cannot make enough money to put food on the table. These people see America as the land of prosperity and opportunity; many come to this country for refuge. This view is shared throughout American history, when the Native Americans first arrived, to the settlers forming their colonies, to the Industrial Revolution, to the gold rush, and to this very day. Many people die to reach this land full of promise for a better life. However, the land of opportunity is not open for anyone, which is contradictory due to the nature of freedom and history of immigration in the United States of America. Immigration is the reason for the foundation of our country. The colonists first fled to America in search of freedom from religious oppression. As a consequence, white men wiped out large numbers of natives from the land through disease and battle. The debate over who has the absolute right to this land will never cease – natives or immigrants. Over many, many years the immigrants have controlled America. The original immigrants have founded a nation on this land and paved a way for opportunities for all other men except the natives who they drove out to the worst pieces of real-estate. After forming a nation, the immigrants have one thing to fear, history repeating itself. This uneasiness is seen as far long ago as Benjamin Franklin who worried that the growing population of German... ...al Encyclopedia of the Social Sciences. Ed. William A. Darity, Jr. 2nd ed. Vol. 3. Detroit: Macmillan Reference USA, 2008. 581-583. Gale Virtual Reference Library. Web. 27 Mar. 2012. Lochhead, Carolyn. A Legacy of the Unforeseen. 2006. Elements of Argument: A Text and Reader. By Annette T. Rottenberg and Donna Haisty. Winchell. Boston, MA: Bedford/St. Martins, 2009. 706-10. Print. Keen, Judy. "For Immigrants, Living the Dream Is Getting Tougher." USA Today 16 June 2009. Academic Search Premier. Web. 2 Apr. 2012. Mintz, Steven. "Food in America." Digital History. History Online, 2007. Web. 01 Apr. 2012. . Samuelson, Robert J. The Hard Truth of Immigration. 2005. Elements of Argument: A Text and Reader. By Annette T. Rottenberg and Donna Haisty. Winchell. Boston, MA: Bedford/St. Martins, 2009. 704-06. Print.

Mona Lisa Compare Contrast

In the 14th century, a new cultural movement known as the Renaissance began. Young Leonardo Dad Vinci constructed a portrait known as the Mona Lisa. This painting is arguably the most famous painting of time. Now in the 21st century, a fresh artist â€Å"Abstract,† has developed a similar work of art associated to the Mona Lisa known as â€Å"Wonder's Finest. † With both pieces of work containing the same subject along with different time periods, there is no doubt that both of these paintings contain it's differences and similarities accordingly to their centuries.The differences include the backgrounds, the different colors, and the way â€Å"Mona Lisa,† is represented. The Mona Lisa has its many mysteries, but none other than it's background and landscape. The landscape of the Mona Alias's painting describes both the negative and positive viewpoints on society during the time of the Renaissance period. To the left of the artwork, represents a green healthy env ironment with a river signaling the peace and tranquility of the time period. To the right of the landscape, a dry wasted and appears with a bridge.This represents a switch of spirit between good and evil. It foreshadows the period to when Medici took over Florence through tyranny and took over the Pope's spot in Italy. In comparison with â€Å"Wonder's Finest,† it too shows a spiritual battle between evil and good. The angel is trying to lure â€Å"Mona Local,† back from the wraths of the demon and beneath the window, appears a garden of peace and tranquility. In today's society, it's that same type of conflict. We live in a spiritual oral between God and the devil as both trying to win the souls of mankind.The morality of this abstract reveals how the devil has almost completely claimed the life of once-innocent Mona Lisa. The background suggests that those who have fallen to the devil are now trapped within the deserts of Egypt. The bottles of alcohol suggests that her life has been consumed by heavy drinking as well. In the original Mona Lisa painting, the female who is drawn is a light-hearted madam who smile and body position describe who she is, what she is living and why s she living it.In the artwork â€Å"Mona Lisa,† the light colors represent lightness in her life and heart. Although, the painting features both light and evil colors, the amount of light represented outshines the darkness. Her smile represents the goodness in her heart. Also, it represents the mood as she has successfully defeated the darkness of those ages. Her black dress with the golden sleeves represent a a well respected housewife. Both paintings suggest Mona Lisa and Mona Local were well fascinated by their breasts.They both expose the cleavage of breasts presuming to the seduction of men. In contrast, â€Å"Mona Local,† is a straight on where Just by how she was drawn with the naughtiest position and dark image. The black and gray colors symbolize t he dead soul inside of her. Her posture sells her out completely. Her legs are wide open and her exposed breasts explaining the hustler business she runs. The light colors by the near side window can be explained as to her life in a different dimension. The life where she dreams of going, but yet sees it so far away due to her condition.The clothing she wears are fishnets attached with dirty money, with a short skirt and a see-through bra. Her face melting away is a clear sign she is almost disappearing from this world. I have seen thousands of paintings, but none like these two. Both of the painting share it's extremes coincidences in differences and similarities that tie both paintings together to society. It is crazy to think that young inspired artists drew these not knowingly the effect they would have on society through it's interpretation.

Hannin

Governmental and Nonprofit Accounting Nicole Tanner March 2, 2012 1-2. Five environmental differences between governments and for-profit business enterprises. 1. Organizational purposes – Commercial is to generate profit for its owners and government is for the well being of citizens. 2. Sources of Revenue – Business generate its income from sales. Government derives its income from taxes. 3. Potential for Longevity – Government rarely go out of business and Business longevity is determine by the need and success. 4.Relationship with Stakeholders – The government must show accountability for public funds and a business can use its resources as it deems appropriate. 5. Role of the Budget – Commercial it’s used for planning and control purposes, for government budgets carry the authority of law, preventing 1-3. Identify and briefly describe the three organizations that set standards for state and local governments, the federal government, and n ongovernmental not-for-profit organizations. 1. GASB set the accounting and financial reporting standards for state and local government in the US.GASB also set accounting and financial reporting standards for governmentally related not for profit organizations. 2. FASB set standards for profit seeking business and for nongovernmental not for profit organizations. 3. FASAB set the accounting and financial for the federal government. 1-4. What is the definition of a government as agreed upon by the FASB and GASB? Public corporations and bodies corporate and politic are governmental organizations. Other organizations are governmental organizations if they have one or more of the following characteristics. . Popular election of officers or appointment (or approval) of a controlling majority of the members of the organization’s governing body by officials of one or more state or local governments. 2. The potential for unilateral dissolution by a government with the net assets rev erting to a government. 3. The power to enact and enforce a tax levy. 1-5. Describe the â€Å"hierarchy of GAAP† for state and local governments, the federal government, and nongovernmental not-for-profit organizations. (See Illustration 1-2 come back to this) 1-8.GASB considers budgetary accounting and reporting to be important. List the principles outlined by GASB related to budgetary accounting and reporting. 1. An annual budget(s) should be adopted by every governmental unit. 2. The accounting system should provide the basis for appropriate budgetary control. 3. Comparisons should be included in the appropriate financial statements and schedules for governmental funds for which an annual budget has been adopted. 2-2. With regard to GASB rules for the financial reporting entity, answer the following: 1. Define the financial reporting entity.It is the primary government together with its component units. 2. Define and give an example of a primary government. Can be a state government, a general-purpose local government such as a city or county, or a special purpose government such as a school district. 3. Define and give an example of a component unit. Are legally separate organizations for which the elected officials of the primary government are financially accountable. 4. Define and describe the two methods of reporting the primary government and component units in the financial reporting entity. a.Primary Government -either appoints a voting majority of the governing body of the other organization or members of the primary government's governing body hold a majority of the seats of the other organization's board. Second, the relationship meets one of the following two criteria: a. The other organization provides either a financial burden or benefit to the primary government. b. The primary government can impose its will on the other organization. b. Component units – are legally separate organizations for which the elected officials of the primary government are financially accountable.In addition, a component unit can be an organization for which the nature and significance of its relationship with a primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete. 2-3. With regard to the Comprehensive Annual Financial Report (CAFR): 1. What are the three major sections? Introductory, Financial, and Statistical. 2. List the government-wide statements. Indicate the measurement focus and basis of accounting used for the government-wide statements. Basic Financial Statements Proprietary Funds Statements: Statement of Cash Flows.Governments use the accrual basis and the modified accrual basis of accounting. 3. List the governmental fund statements. i. General fund. This fund is used to account for general operations and activities not requiring the use of other funds. ii. Special revenue funds are required to account for the use of revenue earmarked by law for a particular purpose. State and federal fuel tax revenues require special revenue funds, because federal and state laws restrict these taxes to transportation uses. iii. Capital projects funds are used to account for the construction or acquisition of fixed assets[9], such as buildings, equipment and roads.Depending on its use, a fixed asset may instead be financed by a special revenue fund or a proprietary fund. iv. Debt service funds are used to account for money that will be used to pay the interest and principal of long-term debts. Bonds used by a government to finance major construction projects, to be paid by tax levies over a period of years, require a debt service fund to account for their repayment. v. Special assessment funds account for public infrastructure improvements financed by special levies against property holders. Sidewalk and alley repairs often rely on special assessments. 4.Indicate the measurement focus and basis of accounting used for the governmental fu nd statements. It usually rely on a modified accrual basis. 5. List the proprietary fund statements. vi. Internal service funds are used for operations serving other funds or departments within a government on a cost-reimbursement basis. A printing shop, which takes orders for booklets and forms from other offices and is reimbursed for the cost of each order, would be a suitable application for an internal service fund. vii. Enterprise funds are used for services provided to the public on a user charge basis, similar to the operation of a commercial enterprise.Water and sewage utilities are common examples of government enterprises. 5. Indicate the measurement focus and basis of accounting used for the proprietary fund statements. i. Proprietary funds, used for business-like activities, usually operate on an accrual basis. Governmental accountants sometimes refer to the accrual basis as â€Å"full accrual† to distinguish it from modified accrual basis accounting. 6. List the fiduciary fund statements. Statement of Changes in Fiduciary Net Assets and Statement of Changes in Fiduciary Net Assets. 7.Describe the measurement focus and basis of accounting used for the fiduciary fund statements. The accounting basis applied to fiduciary funds depends upon the needs of a specific fund. If the trust involves a business-like operation, accrual basis accounting would be appropriate to show the fund's profitability. Accrual basis is also appropriate for trust funds using interest and dividends from invested principle amounts to pay for supported programs, because the profitability of those investments would be important. 8. Outline the reports and schedules to be reported as required supplementary information.Come Back To 2-4. Describe the test for determining whether a governmental fund is a major fund. The General Fund is always considered a major fund. Other governmental funds are considered major when both of the following conditions exist: (a) total assets, l iabilities, revenues, or expenditures of that individual governmental fund constitute 10 percent of the total for the governmental funds category, and (b) total assets, liabilities, revenues, or expenditures of that individual governmental or enterprise fund are 5 percent of the total of the governmental and enterprise categories, combined. 2-10. Not sure

Csr Toyota

Assignment 1 / Essay Assignment question: It is sometime suggested that CSR activities are increasing strategic in that it affects that core business of the firm and its growth, profitability and survival? Drawing on an example of a corporation/company (National/ International), discuss this in the context of business strategies, in particular on the issues of competitive advantage and firm performance. Introduction In this essay, we will discuss why organizations began CSR and how it is or can be or why should it be implemented. CSR usually get started off either as an integral part of the business strategy or corporate identity, or it can be used as a defensive policy, with the latter being used more often by companies targeted by activists. Rationale for CSR implementation is based on either a moral, a rational, or an economic argument (Werther & Chandler, 2006). Campbell (2007) which is a representative of a group of studies that create testable propositions related to the conditions under which organizations will move toward CSR. Studies show that corporations’ level of social responsibility as being influenced by factors such as financial conditions of the firm, health of the economy, and well-enforced state regulations. Reason why companies take on CSR is also being discussed in the literature in terms of the specific initiatives under which CSR may fall. Ways of describing these rationales varies, from the more skeptical view of cause-related marketing to a more generous attribution of genuine socially responsible business practices (Kotler & Lee, 2005). To ascertain how CSR is implemented in organizations, some researchers uses a developmental framework to show change in awareness, strategy, and action over time, and posits stages of CSR from elementary to transforming (e. g. , Mirvis & Googins, 2006). Jackson and Nelson (2004) take more of a how-to approach, offering a principle-based framework for mastering what they call the â€Å"new rules of the game. † Examples of principles include harnessing innovation for the public good, putting people at the center, and spreading economic opportunity where in this essay will discuss on how Toyota Motor Corporation applies this. CSR of Toyota Motor Corporation Many companies have established their corporate identities using branding through CSR, which has eventually becoming a focal point of their success and competitive advantage (Werther & Chandler, 2006). Toyota Motor Corporation recognizes corporate social responsibilities and emphasis on safety, the environment and education to offer to people the tools needed to make a difference to help and protect the environment. The company operates under the guidance of a global earth charter that promotes environmental responsibility throughout the organization worldwide. Toyota becomes the leader in leading the industry to lower emissions and improving fuel economy vehicles. Not only did Toyota create the world's first mass-production gas/electric hybrid car, they are also working ahead in the development of future fuel cell vehicles. (Toyota. com 2011) Toyota Motor Corporation’s commitment to preserving the environment doesn’t stop at just their vehicles. Two of their manufacturing plants have been designated as zero landfill producing operations. Green† complex in California has one of the largest commercial solar panel systems in North America which conserves more than 11 Million gallons of drinking water annually through special pipelines that supply recycled water for cooling and landscaping. (Toyota. com 2011) In addition, contributing to their dedication in environmental preservation, Toyota has also developed strong partnerships with organizations such as The National Arbor Day Foundation and The National Environmental Edu cation ; Training Foundation. The corporation partners with organizations, schools, universities and other businesses to support programs that help make the world a better place. Toyota Motor Corporation has a variety of national programs like Toyota Driving Expectations Safety Program, Toyota Youth For Understanding Summer Exchange Scholarship Program, Toyota International Teacher Program, National Center for Family Literacy, Toyota Community Scholars, United States Hispanic Chamber of Commerce Internship Program and others. Strategic Models of CSR Strategic planning as opposed to operational planning concerns the general long-term planning of a Toyota Corporation with the aim to gain economic advantages in the competitive market place. Operational planning in contrast incorporates concrete short- or medium-term activities in line with the strategic goals of the company (Wohe 1993: 141). A strategic plan usually consists of an analysis of the firm and its environment, the development of strategic goals and alternative strategies, the assessment, evaluation and selection of strategic alternatives, and the implementation, evaluation and control of the strategies (Grant 2005, Hopfenbeck 1997: 40) in which Toyota Corporation did when they came up with their CSR It has been demonstrated by Porter and Kramer that a strategic approach to CSR can incorporate competitive advantages for Toyota Corporation but even more importantly, it allows for an integrated and effective implementation of CS. Following this argumentation, an inclusive strategic model of CSR was developed combining central ideas of CSR theory with the classical model of strategic planning using narrow view and boarder view. Narrow view On the contrary, supporters of narrow view in CSR claim that Toyota corporations have just one objective- make money. They believe that caring for the environmental, society and other problems are the responsibilities of government and non-profit making organizations sponsored by governments. A bright supporter of the narrow view is as mention in Milton Friedman theory that those who claims that diverting corporations from the chase of profit makes our economic system less effective. Friedman states: â€Å"The stockholders or the customers or the employees could separately spend their own money on the particular action if they wished to do so. The executive is exercising a distinct â€Å"social responsibility,† rather than serving as an agent of the stockholders or the customers or the employees, only if he spends the money in a different way than they would have spent it† ( M. Friedman 1970). Another defender of narrow view in corporate social responsibility is famous economist Adam Smith, whose â€Å"invisible hand† argument states that if every member of society in a free market economy strives to promote his own economic interests they are led to promote the general good. This may be a good argument in other eras of economics, but using this argument to justify for support of the narrow view will reasonably arise criticisms. The hand-of-government argument of the narrow view states that businesses should have no social role other than making oney. According to inept-custodian argument business executives lack    moral and social expertise, and can only make economic decisions. To ask executives to take charge of non-economic responsibilities is equal to putting social welfare in the hands of inept custodians. Broader view Supporter of broader view believe that Toyota Corporation have other obligations apart from pursuing profit because of their great social and economic power, Toyota corporations must carry social responsibility towards society and wider community. Businesses cannot make decisions which are made solely with economic point of view, because Toyota Corporation are interrelated with the whole social system. Business activities have deep implications for society. As a result, society expects Toyota Corporation to pursue other responsibilities as well. A social contract between society and business represents a unstated understanding within society about the proper goals and responsibilities of business. This social contract is an on-going process of negotiation and change. Conclusion This is the basic reason why the doctrine of â€Å"social responsibility† involves the acceptance of the socialist view that political mechanisms, not market mechanisms, are the appropriate way to determine the allocation of scarce resources to alternative uses. The New York Times Magazine (1970) To illustrate, it may well be in the long run interest for Toyota Corporation that is a major employer in a small community to devote resources to providing amenities to that community or to improving its government. That may make it easier to attract desirable employees, it may reduce the wage bill or lessen losses from pilferage and sabotage or have other worthwhile effects. Or it may be that, given the laws about the deductibility of corporate charitable contributions, the stockholders can contribute more to charities they favor by having the corporation make the gift than by doing it themselves, since they can in that way contribute an amount that would otherwise have been paid as corporate taxes. The New York Times Magazine (1970) There are many different views regarding corporate social responsibility. Some people defend â€Å"broader view† saying that corporations should contribute back to society from their profits they make by selling their products and services to the members of that society. Others defend â€Å"narrow view† justifying they stand by claiming that executives are not moral agents and it would be a mistake to include to the scope of their responsibilities to care about nature, wider community and society in general. My personal view is that profit maximization should not be the only objective of any business corporations. Every company uses resources to manufacture its products or bring its services. These resources include land, human resources, and other resources from nature including gas, water, oil, etc. The fees the companies pay for these resources when obtaining them are insignificant if one compares them with the huge amount of profits companies make when manufacturing products using these resources. Corporations must, therefore, contribute part of their earnings to society and environment as a way of paying back, even if they have paid when obtaining resources. Thus, I agree to â€Å"broader view† in Corporate Social Responsibility and Toyota Motor Corporation is justly and generously contributing to environment and the society and considered a model corporation fulfilling its corporate responsibilities. Referencing Alessia D'Amato, 2009. Corporate Social Responsibility and Sustainable Business: A Guide to Leadership Tasks and Functions. Edition. Center for Creative Leadership. Campbell, J. L. (2007). Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility. Academy of Management Review, 32, 946–967. Grant, Robert M. (2005): Contemporary Strategic Analysis, 5. ed. Malden, Oxford, Carlton Hopfenbeck, Waldemar (1997): Allgemeine Betriebswirtschafts- und Managementlehre: Das Unternehmen im Spannungsfeld z Jackson, I. A. , & Nelson, J. (2004). Profits with principles: Seven strategies for delivering value with values. New York: Doubleday. Kotler, P. , & Lee, N. (2005). Corporate social responsibility: Doing the most good for your company and your cause. Hoboken, NJ: John Wiley & Sons. Mirvis, P. , & Googins, B. K. (2006). Stages of corporate citizenship: A developmental framework [Monograph]. Chestnut Hill, MA: The Boston College Center for Corporate Citizenship. The New York Times Magazine, September 13, 1970. Copyright @ 1970 by The New York Times Company. Werther, W. B. , Jr. , & Chandler, D. A. (2006). Strategic corporate social responsibility. New York: Sage Publications.