Human Resource - Portfolio - 3987 Words

1 Introductory section 1.1 Background of Kimberly-Clark Australia Kimberly-Clark Australia is a subsidiary of the US-based Kimberly-Clark Corporation that makes, markets, and sells market-leading health and hygiene products, such as Wondersoft ®, Viva ® paper towels, Thick Thirsty ®, Huggies ® nappies , Snugglers ® Kleenex ® facial tissues, and other consumer brands, and Tecnol*, Kimcare*, Workforce*, and other business brands (Kca.com.au n.d.). Kimberly-Clark Australia (KCA) has market leadership in six out of the eight categories they trade in. This has been achieved through a combination of superior products effective brand positioning and effective communication with the target market. There are three business make up by KCA:†¦show more content†¦This job description includes the accountabilities, responsibilities and reporting requirements for marketing manager position. 2.4 Employment conditions As the position of marketing manager is very important to KCA, the company will apply a series of conditions to this position. †¢ Based Salary: $8,000 per month †¢ Bonus based on sales and performance †¢ Working hours: fulltime working †¢ A separate air-conditioned room with a personal computer †¢ A company car is provided for business †¢ Healthcare 2.5 Marketing manager position links with the HR and business strategy and goals Marketing manager play a key role in organizing all the marketing activities of the company. Marketing manager should has abilities to deliver products and service to customers, organizing the market segment, increase company’s marketing share, work with other employees. Therefore, marketing manager position requires the applicants to have a good knowledge of marketing functions and strategies in order to create an effective influence for the organization to achieve goals. 3 Recruitment procedures 3.1 Recruitment process The recruitment is the process of locating, identifying and attracting capable applicants for current and future positions (Robbins Mukerji 1990). According to Klatt, Murdick and Schuster (1985), recruitment may be a complex and expensive activity in a large firm that involves promotions fromShow MoreRelatedHuman Resource Portfolio6233 Words   |  25 Pagesdifferent departments work together and achieve an excellent effort that builds this hotel success, human resource management plays an important role in he hotel. There has a human resource Golden Rule which stipulates that One should treat others the way they wanted to be treated themselves (SKM, 2009, p. 7). The firm believes in the fact that people make the strength of the company, the basic human needs stays the same all over the globe and also people need respect, care and thoughtfulness. WhenRead MoreHuman Resource Issues And Innovations Portfolio787 Words   |  4 PagesHuman Resource issues and innovations Portfolio Over the years in business HR have been looked at in positive and negative ways. Nevertheless, they are essential to the well-being of an organization. Some of the faultfinders don’t give HR credit for the significant contributions they make. Despite the negative feedback, HR department can gain respect by being brought to the table as a business partner and into the realm of strategic planning. As the senior VP of our HR department, I think by improvingRead MoreHuman Resource Portfolio : Examples Of Challenges Confronting Hr Troughs Essay2211 Words   |  9 PagesHuman Resource Portfolio Example of Challenges confronting HR troughs Cordiality and Tourism Human Resource Managers are the most essential individuals of any organizations. HR Manger is to guarantee that association HR are overseeing well even in the Hospitality and Tourism industry. Human Resource Management is a standout amongst the most essential and one of the hardest obligations of a director since people contrast as far as states of mind, qualities, goal, inspirations and life objectivesRead MoreHuman Resources At Whoosh, Incorporated One Of The Top 10 Best Companies1327 Words   |  6 PagesHuman Resources Here at Whoosh, Incorporated, we take pride in the most important aspect of any company, the human capital. As Vice President of Human Resources, I, Kristen Cook, have the joy of establishing and maintaining positive relationships with our department heads, current and prospective employees, as well as the community. Our vision in the Human Resources department is to make Whoosh, Incorporated one of the top 10 best companies to work for the in the state of Texas by 2020. In Whoosh’sRead MoreProfit And Damage Of The Brand Name1459 Words   |  6 Pagesdiscovered that the company still has issues with the ethics of its management team. The company hierarchy is designed to eliminate department silos. Yet the silos are still in place, they segregate many departments from each other and are causing human resources issues. The internal culture in the company, in many departments, is toxic. The key issue is how do you pull everyone together to follow one culture in a large compa ny? How do you break down the pack mentality, the group thinking of ideas,Read MoreHygeia International Case Analysis1470 Words   |  6 Pagesthe Problem: To determine whether to venture into poultry production, retain current business position, or to use poultry production as a sales promotion tool to increase profit Statement of the Objectives: * To determine the number of human resources needed for the company to be ready in venturing into poultry production in Nigeria in four weeks time * To analyze risks involved in poultry production in Nigeria in four weeks time * To determine historical data of sales growth withinRead MoreFinal Hr Portfolio Project-Mgmt – 4121/Hrmg 4202-1 Human Resource Development and Strategy1769 Words   |  8 Pages Abstract The purpose of this portfolio project is to assess the learning experienced and my development during my group project. Also, to explain the methods and approaches implicated in completing the training plan; my involvement and participation in the group project. This Final HR Portfolio Project will present the reader a thorough analysis of my contribution to the group project. â€Æ' Final HR Portfolio Project Introduction The purpose of this portfolio project is to assess the learningRead MoreGeneral Mills Inc.: Where We Are Now Essay2804 Words   |  12 Pagesincrease of 11.3% over FY2012. Its net profit was $1,855.2 million in FY2013, an increase of 18.4% over FY2012 (www.generalmills). The Human Resources Department (HRD) is the unit responsible for providing the leadership to develop and refine key operational plans to promote the increased professionalism, development and support of our employees. The Human Resources department supports all departments and groups of services include: Coordination of benefits, payroll and accounting, reclassificationRead MoreMy Career Goals, Strengths, Weaknesses, And Weaknesses1003 Words   |  5 Pages1. Introduction This portfolio has been developed for the sole purpose to explore my personal experiences in BSB124 Working in Business and particularly my interpersonal effectiveness. In order for me to achieve my career goal in Human Resource Management, understanding interpersonal aspects will have a positive affect on me within the workplace (Gregorio, 2012). Within this portfolio, I will examine my own intrapersonal strengths and weaknesses regarding these competencies likely to help me inRead MoreManaging A Staff Of 16 Hr Professionals711 Words   |  3 PagesStaffing Policy Compensation (SPC), Supervisory Human Resources Specialist with U.S. Customs Border Protection, Human Resources Management. This is my current position where I serve as the agency advocate, policy expert and liaison and plan, direct, and oversee the management of human resources in support of program goals and objectives. I implement and evaluate the agency s plans, procedures and initiatives relative to policies affe cting human capital programs and pay systems, while interpreting

Andrew Jackson s Impact On The American History - 1142 Words

Andrew Jackson made tremendous contributions to the American history. Following the conquest of Florida, Andrew Jackson went on with a number of things that were revolutionary in the history of America. Jackson having led the military campaigns against the Seminole Indians, he was vital in liberating Florida in 1821 after defeating the Spanish troops in Pensacola. He eventually was appointed governer over the state of Florida became the first governor over the state of Florida to take charge of Florida as its first American governor by President Monroe. More importantly, as a military leader, he was key in defeating the British at New Orleans and the Creek Indians in Alabama. Later, Andrew Jackson became the seventh president of the U.S†¦show more content†¦Jackson was also at the center of the crushing defeat of the British at the battle of New Orleans. Andrew Jackson engineered a bruising war against the British as the commander of the U.S forces in the war of 1812. He ma rshaled a brave and successful campaign against the British through his able leadership. The Battle of New Orleans lasted from 8th January to 18th January of 1815. The victory culminated the winning of decisive battle against the invading British who had a larger soldier size compared to the Americans. Interestingly, at the end of the battle the British suffered most with an overwhelming number of casualties, 2037 compared to 71 of the Americans, making the war the most one-sided. After serving as the commander of the U.S forces for some lengthy time, Jackson focused his attention into being the American president. Jackson came into the limelight of the American politics when he first took part in president election in the year 1824. Unfortunately, despite Jackson receiving popular vote, he was floored on the basis of the majority vote. John Quincy Adams became the president in that year following the election decision by the House of Representatives. Jackson never quit his quest for presidency, but went on with efforts to add value to his name that could later give him a perfect ground of landing his dream. John’s presidency was marred with a lot of controversies,Show MoreRelatedThe Legacy Of Andrew Jackson1365 Words   |  6 PagesConceived in time of poverty, Andrew Jackson had turned into a rich Tennessee lawyer. When the time came and the war broke out between Britain and the United States, his administration in that conflict earned Jackson national fame as a military legend. He would then go on to turn into America s most influential and polarizing political figure between the 1820s and 1830s. After barely losing to John Quincy Adams in the 1824 presidential race, Jackson returned four years after the fact to win reclamationRead MorePolitical Parties And Its Impact On Society1191 Words   |  5 Pageselected officials impact our everyday lives. Civilization has truly evolved since the beginning of the political parties in the 1600’s sta rted by the Ancient Greeks. During that time, two groups who are known as the Patricians and the Plebeians made many of the decisions for the Greek society. The Patricians were made up of the Nobel families and families that were born into royalty, and the Plebeians represented the middle class. Even in that time we see how much of an impact social class had onRead MoreAn Agitated Presidency : What Really Influenced Andrew Jackson s Notorious Term? Essay1346 Words   |  6 PagesAn Agitated Presidency: What Really Influenced Andrew Jackson’s Notorious Term? When one thinks about the tile of First Lady of the United States, images of Jackie Kennedy, Lady Bird Johnson, and Michelle Obama begin to materialize. In today’s world, the title can be associated with the President’s wife working eloquently towards the good will of the United States either through social services, community service, and even through getting children active within our schools. Additionally, the FirstRead MoreThe War Of North Carolina1089 Words   |  5 Pagesretrieve some nephews from a British prison ship, Andrew s mother also fell ill and died. An orphan and a hardened veteran at the age of fifteen, Jackson drifted, taught school a little, and then read law in North Carolina. After admission to the bar in 1787, he accepted an offer to serve as public prosecutor in the new Meroe District of North Carolina, west of the mountains, with its seat at Nashville on the Cumberland River. Arriving in 1788, Jackson thrived in the new frontier town. He built a legalRead MoreThe War Of North Carolina1089 Words   |  5 Pagesretrieve some nephews from a British prison ship, Andrew s mother also fell ill and died. An orphan and a hardened veteran at the age of fifteen, Jackson drifted, taught school a little, and then read law in North Carolina. After admission to the bar in 1787, he accepted an offer to serve as public prosecutor in the new Meroe District of North Carolina, west of the mountains, with its seat at Nashville on the Cumberland River. Arriving in 1788, Jackson thrived in the new frontier town. He built a legalRead MoreThe Importance Of Jacksonian Democracy722 Words   |  3 PagesAndrew Jackson, war hero, man of the people, and seventh president of the United States of America led the Jacksonian Democrats; this political group was formed antebellum America. The democrats tried to aggrandize the puissance of lower classes, Americans that did not have as many opportunities unlike the aristocracy. While decreasing the clout of the rich and potent. Economically, they achieved benefits from governing during a period where huge advances in transportation, which ultimately acceleratedRead MoreThe Equitable Change Of The Voting And Race Laws1599 Words   |  7 Pagesthe American Revolution. These rights, be that as it may, were not stretched out to ladies or free dark individuals. A religious recovery development called the Second Great Awakening, drove by Methodists and Baptists, changed the religious scene. Another political gathering, the Democrats, had blended around Andrew Jackson, coming full circle in his race as President in 1828 and disparaging the Adams organization s vision of patriotism. The 1828 race was a watershed in constituent history, engagingRead MoreTurning Points in History 1900s1080 Words   |  5 PagesMajor Historical Turning Points: Essay One Kristi Ord Strayer University Dr. Donna Reeves History 105 January 25, 2013 In this paper I will identify two major historical turning points in the period from 1865-1900. I will analyze the impact that these turning had on America’s current society, economy, politics, and culture. I will describe two ways the Reconstitution period may have been affected if President Lincoln had not been assassinated. Finally, I will give examples of howRead MoreLyndon B. Johnson And Andrew Jackson1605 Words   |  7 Pagesothers, including Lyndon B. Johnson and Andrew Jackson. I believe that Reagan does certainly deserve the honor- as a US president, Ronald Reagan changed the country, taking it out of its post-Carter economic and political gloom, won the Cold War without a bloody confrontation, and created more reforms for the economy, with an impressive increase in productivity and employment. He was the most successful president of the twentieth century. The 70 s were not the best of years. For nearlyRead MoreA Brief History of American Imperialism1391 Words   |  6 Pageseventual spread of the American nation beyond the Mississippi into Native and French land, referred to as â€Å"Manifest Destiny† by John O’Sullivan, was rationalized as a realization of their God given duty. The Louisiana Purchase set the precedent for unrestricted westward expansion in America, and allowed for others to follow in his footsteps. Characterized by racist overtones, a lack of the â€Å"consent of the governed, and ethnic cleansing, there is no valid distinction between this American continental expansion

Cask of Amontillado free essay sample

Another occasion where dialogue is used, is when Montresor and Fortunato are talking in the catacombs of the Montresor’s. Fortunato says, â€Å" ‘the cough is a mere nothing; it will not kill me [Fortunato]. I shall not die of a cough’ † (Poe 211). It is ironic because he is not going to die of a cough, he is going to die because Montresor is going to kill him. Dialogue in which irony is prevalent can be found within the various conversations amongst the characters. For exampleâ€Å" ‘And I [drink] to your long life’ † (Poe 211). Fortunato will not have a long life and Montresor said that on purpose to toy with him. It is ironic because Montresor is going to kill him. The setting of the story is described in depth while Montresor and Fortunato walk. In particular, after first walking in through the catacombs Montresor ironically points out the background of the cavern walls. In â€Å"The Fall of the House of Usher† Poe starts by stating that the narrator approaches the house of usher on a â€Å"dull, dark and soundless day† (194) giving the reader hints that the story is going to be somewhat dark and eerie. The narrator states the house seems to have â€Å"Absorbed an evil† (Poe150) and at one point even refers to the house as the â€Å"Mansion of gloom† (Poe150) According to American literary critic and poet, George E. Woodberry, the somber landscape whose hues Poe alone knew the secret of; the subtle yet not overwrought sympathy between the mansion and the race that had reared it; the looks, traits, and pursuits of Usher, its representative of what is to come. This story also has elements of foreshadowing that tell the reader from the very beginning that something, also death in this case as well, is going to occur later on in the story. Although death occurs in both stories, the journey towards death is quite different. In â€Å"The Cask of Amontillado† Fortunado who is slightly drunk, is lured through the catacombs with the promise of wine, by Montressor who is seeking revenge. The reader is never informed of what Fortunado did to deserve this revenge. In a way it is biased because the reader is led to believe that Fortunado deserves the revenge Montressor is plotting, when he may be simply overreacting. According to Cynthia Bily, English professor at Adrian College, The word for Montresor’s behavior is â€Å"duplicitous. It means that he is concealing his true motives and feelings beneath a deceptive exterior, that he is being two-faced in order to lure Fortunado to his death. Montressor eventually handcuffs him to the wall and builds up the bricks around him eventually suffocating him, which results in his death. Fortunado’s death is a direct result of Montressor’s actions. However, in â€Å"The Fall of the House of Usher† death comes about in a much more mysterious, supernatural way. The narrator goes to the mansion in the first place to visit his childhood friend Rodrick, who lives alone with his twin sister Madeline. Rodrick is said to be emotionally and physically unwell, and Madeline suffers from catalepsy, and soon dies. The two men entomb her body in a vault where she escapes from a week later. When she escapes she throws herself on usher, and the two die together as the narrator escapes the house before it cracks in two and sinks into the pond that sits before it. The way the two siblings die is unexplainable, there is really no clear cut reason as to how this has occurred and the reader is left to make their own assumptions as to why the two have died mysteriously at the same time. This differs from Fortunado’s death in â€Å"The Cask of Amontillado† because the reader is certain that Fortonado’s death is a direct result of Montressor’s revenge. In Conclusion, it is clear that the two short stories â€Å"The Cask of Amontillado† and â€Å"The Fall of the House of Usher† are similar stories in regards to the universal theme of death. From the opening of both stories the details foreshadow that there will be a deadly conflict later on in the story. The aspect of death occurs in both stories, and both stories are told from an unnamed narrator’s point of view in the opening of both works. In â€Å"The Cask of Amontillado† it is clear that Montressor killed Fortunado for revenge. But what exactly did Fortunado do that he deserved such a terrible death? Was he really deserving of the punishment he received or had Montressor simply gone mad? The circumstances surrounding both of the deaths in both stories are very troubling. In â€Å"The Fall of the House of Usher,† did Madeline and Roderick simply die from unrelated causes at the same time, or was it something much more mysterious resulting in their simultaneous departure?

What is the Macro Marketing Environment Essay Example

What is the Macro Marketing Environment? Paper What is the macro marketing environment? The macro marketing environment takes into account all factors that can influence an organization, but are outside of their control. There are six major macro marketing environment forces to deal with (PESTLE): P- political, E- economic, S- socio-cultural, T- technological, – legal and, E- environmental. The political environment includes all laws, government agencies and lobbying groups that influence or restrict individuals or organizations. The economic environment consists of all factors-such as salary levels, credit rends and pricing patterns that affect consumer spending habits and purchasing power. The socio-cultural environment includes institutions and other forces that affect the basic values, behaviors, and preferences of the society-all of which have an effect on consumer marketing decisions. The technological environment consists of those forces that affect the technology with which can create new products, new markets and new marketing opportunities. The legal environment also affects an organization – even Hough a company cannot directly influence any laws – lobbying or becoming part of a trade organization is widely accepted in helping to ‘shape’ particular legal decisions. Marketing environments are continuously changing and businesses operating in such turbulent environments need to be flexible. Globalization and lower barriers to entry now mean that there is an even greater threat of substitute products and new entrants to market. Even though the marketer has no direct control over the macro external environment, a greater understanding and awareness of these changing arrest conditions can be achieved through external analysis. We will write a custom essay sample on What is the Macro Marketing Environment? specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on What is the Macro Marketing Environment? specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on What is the Macro Marketing Environment? specifically for you FOR ONLY $16.38 $13.9/page Hire Writer External analysis will help identify future events, uncover possible threats and realize potential opportunities. Key steps in environmental analysis of the macro marketing environment.

6 Top Tips on How to Write a Business Plan - Proofed

6 Top Tips on How to Write a Business Plan - Proofed 6 Top Tips on How to Write a Business Plan Whether you’re a new startup or an established business with big ideas, preparing a business plan is the first step to ensuring success. But what do you need to know when writing one? 1. Know What You Want to Achieve Before you start writing a business plan, think about who it is for and what you want to achieve. All business plans set out a strategy and a step-by-step action plan, but exactly how you do this and what your plan should feature may depend on several factors. These include: Whether the plan is for internal (e.g., yourself or a manager) or external use (e.g., investors) Your objectives (e.g., securing funding or expanding into new markets) The period of time your business plan covers Once you know this, you can tailor your writing accordingly. For instance, if your plan involves securing outside investment, you may need to â€Å"sell† your business more strongly. You might even want to prepare slightly different plans for internal and external use. 2. Do Your Research A business plan is more than just an idea. It also needs to show the reader that you’ve considered all the circumstances involved in running a business. Consequently, as well as explaining what your business will do, consider how it fits into existing markets and who your main competitors will be. This will help you estimate the expenses and expected financial performance for your plan, which is also vital information. 3. Short Is Good You want your business plan to be read? Then try to make it as clear and concise as possible. Time is money, after all, and nobody is going to read a 100-page document, no matter how great the ideas within are. As such, it can help to focus only on the most important information in your plan. The report arrived. Its, um, comprehensive. You should also include an executive summary at the start of the document. This provides a brief overview of the key points of your plan. Ideally, this will encourage time-pressed readers to see what you have to say and give the rest of the plan a look! Think of it as a bit like a written elevator pitch. 4. Use Appendices If you’ve followed the advice in point three above, you may have cut some material from your business plan. But don’t chuck it in the trash just yet! Any additional research or information can be included in an appendix at the end of the document. This shows that you’ve done the hard work to prepare your plan without the main document becoming bloated. 5. Professional Formatting First impressions matter. And this means the presentation of your business plan matters, too. Make sure your plan looks professional by: Adding a title page Using page numbers and section headers Including visual aids (e.g., charts, graphs, or illustrations) Ensuring all fonts and formatting are clear and consistent None of this should come at expense of the content, which is far more important. But taking a little time to tidy up your plan will help the reader follow it and show you are serious about your work. 6. Proofread Carefully! Whether your plan is for internal or external use, you need to check it carefully before you are finished. Even small errors will look bad, and the editing process also gives you a chance to review the content. An extra pair of eyes can really help on this count, so feel free to get in touch with our team today.

Sociology Personal Statement for a Graduate’s Program Essay Example

Sociology Personal Statement for a Graduate’s Program Essay Example Sociology Personal Statement for a Graduate’s Program Essay Sociology Personal Statement for a Graduate’s Program Essay Sociology, which sometimes also refers as social science, deals with the scientific study of society. By using numerous types of pragmatic examinations and critical analysis, a sociologist analyze how humans interact with each other or simply how they interact with the society. There are different areas of sociology each examine a unique perspective of humans or society such as social organization that deals with the study of numerous groups, institutes or organizations and social psychology that deals with the study of collective behavior of humans and their attitudes or personalities. To become a sociologist you will first need to complete your graduate from a prospective university and to get admission in that university you will need to write a sociology personal statement. A personal statement is a prerequisite that you need to tackle when you apply to any college or university. It tells the board that evaluates the applications what makes the applicant tick, how he developed an interest in sociology and why he wants to study in this university. There are some personal statements that offer the applicants to pick out their own theme such as medical or law statements. But there are also some that ask the applicant to respond to only given questions such as business related personal statements. Nonetheless, to write an attention-grabbing sociology personal statement that can occupy a slot in your specific university, follow the below listed guidelines. First determine your potential or capability for studying sociology. List down your special skills or past experiences that shows your aptitude for this field. Tell the audience why you are the fit candidate for the sociology graduate program. What makes you special and competent to continue further studies in this field? Recall the history of your academic performance or previous experience that can act as evidence that you can handle the graduate studies in sociology in a competent manner. For instance, show them that you maintained your good performance and high grades while doing a full-time job during undergraduate. It is also important to conduct a little research on the university where you are applying for the graduation program so that you can respond them why their university is the best place for you. For instance, you can discuss their special course that you didn’t find in any other university and how that special course compelled you to seek admission there. Start the draft with an appealing introduction that hooks the board of the university. Open the statement with an interesting anecdote. You can also start with a quotation that gives the readers an idea about your point of view regarding sociology. Describe your qualification, work experience, inspiration or aspiration in the body of the personal statement. Since it is a sociology personal statement you need not to use any jargon but keep the writing simple. In the conclusion of the statement, reiterate the interest in the sociology field and your future goals that you have in mind.

The Impact of Lord Liverpools Support of the Corn Laws of 1845 on the Coursework

The Impact of Lord Liverpools Support of the Corn Laws of 1845 on the Support for the Conservative Party - Coursework Example Despite the concerns of the parties involved, Lord Liverpool was able to consolidate the opposing political forces within the Houses of Lords and Commons to pass the legislation with a 126: 26 majority. Predictably, the poorer community fared badly as a result of artificially high corn prices and the next few years were marred by demonstrations and riots, followed by the passing of various pieces of repressive legislation in an attempt to control the rioters. Yet, despite these very unpopular measures, support for the conservative party and Liverpool rose - evidenced by the voting numbers during parliamentary business over the next few years. This has generally been attributed to post-war problems facing Britain as well as Lord Liverpool’s skills in presenting these to his peers. This explanation is not disputed, however, this paper poses that there is a powerful additional factor, namely that once the corn laws had unleashed unrest, a fear factor developed which did not, in f act, constitute support for the policies of the conservative party at all but which nevertheless caused members of the parliament to act in semblance. It is also argued that this fear was by far the strongest motivation for giving continued support to the conservative party for as long as there was a danger of further riots. There can be no doubt that the post-war problems faced by Britain in the aftermath of the Napoleonic wars were grave and that the modification to existing corn laws in 1815 can be understood as a short-term measure to avoid catastrophe. Corn laws had been in place in Britain since the 17th century and had basically consisted of a  high rate of import duty imposed on a sliding scale to prevent imports and encourage exports, with import duties decreasing as corn prices increased (Fay, C. R., 1932, pp 28-43). This had kept corn prices relatively low and exports high until the middle of the 18th century when, for a variety of reasons, constant corn shortages forced frequent short-term measures to suspend import duties.  

Side Channel Attacks Essay Example | Topics and Well Written Essays - 3750 words

Side Channel Attacks - Essay Example Zhou and Feng (2011) observed that cryptographic devices’ physical attacks tends to take advantage of implementation-specific features to convalesce the secrete considerations factored in during computation. As a result, they are much less general because they are specific to a particular implementation, but rather more powerful than classical cryptanalysis that is normally perceived to be very serious by cryptographic device manufacturers, according to Zhou and Feng (2011). There are usually numerous such physical attacks, which falls under two broad categories namely invasive vs. non-invasive attacks and active vs. passive attacks. Invasive attacks, according to Zhou and Feng (2011) need de-packaging of the chip in order to have direct access to the components inside it. A classical example of invasive attack can be a wire connection onto a data bus to be able to view the data transfers (Bao et al., 2011). A non-invasive attack, on the other hand, only uses information avail able externally, such as power consumption and running time, according to Zhou and Feng (2011). ... Therefore, the side-channel attacks that this paper seeks to explore are a form of physical attacks where an adversary attempts to exploit the leakages of physical information such as power consumption, timing information, or electromagnetic radiation. Skorobogatov (2011) defines side-channel attacks as any form of physical attack based on information obtained from the physical implementation of a cryptosystem, but not brute force in the algorithms. Skorobogatov (2011) reveals that side-channel attacks pertain to measuring changeability of hardware and analyzing the behavior of the algorithm that runs the hardware in question. However, since the information leakages resulting from side-channel attacks are passive, non-invasive and can easily be performed using cheap equipment, they pose danger to the security of cryptographic hardware devices, according to Skorobogatov (2011). The cryptographic devices include among other things personal computers, smart cards, and radio frequency id entification devices (RFIDs) among others. Their proliferation has made the physical security and side-channel attacks a major concern that need to be examines in details (Bidgoli, 2006). This paper will begin by examining the basics of side-channel attacks. Among the issues discussed in this section, include the genesis of unintended information leakages in latest microelectronic technologies and how the physical features can be recovered using a simple measurement setups. This will be followed by an exploration of some of the typical examples of side-channel attacks such as the differential power analysis (DPA) and simple power analysis (SPA).

Article of Capital Budgeting Survey Essay Example for Free

Article of Capital Budgeting Survey Essay This research is motivated by two major factors: (1) the  over twenty year hiatus since the last thorough review ofthe capital budgeting survey literature, and (2) past appeals to the finance academic community by researchers to explore  neglected areas ofthe capital budgeting process. In response, and using a four-stage capital budgeting process as a guide, the authors review the capital budgeting survey literature  from 1984 through 2008 and find that some ofthe neglected  areas have infact been directly addressed. Unfortunately, the most prevalent focus of capital budgeting surveys continues  to be that ofthe selection stage. As a result, many areas ofthe capital budgeting process still remain relatively unexplored, providing numerous survey research opportunities. This research effort is motivated by two tnajor factors: 1)  the twenty year hiatus since the last thorough review of the capital budgeting survey literature, and 2) past observations and appeals made to the finance academic community by  fellow researchers to explore neglected areas of the capital budgeting process through more focused and directed survey  research. Richard M. Burns is a Professor of Finance at the University of Alabama at Birmingham, AL Joe Walker is an Associate Professor of Finance at the University of Alabama at Birmingham, AL. The authors wish to thank the Editor and the anonymous referee for their many helpful comments and suggestions. 78 The first factor stands on its own as justification for an update of the capital budgeting survey literature. The last comprehensive reviews were made by researchers Scott and Petty (1984) and Mukherjee (1987) over twenty years ago. Regarding the second factor, almost three decades ago, Kim (1979) noted that too much emphasis was being placed on methods of ranking and selecting capital budgeting proposals. Scott and Petty (1984) also noted the disproportionate (unjustified) amount of time [spent] on a particular stage (financial analysis and project selection) Further, Gordon and Pinches (1984) generalized this complaint by arguing that the capital budgeting process must be viewed in its entirety. Mukherjee (1987) agreed that further survey efforts need to be devoted to understanding the entire process. To address these two factors, the authors have provided a current review of the capital budgeting survey studies over the past twenty-four years. The results are reported in a four-stage capital budgeting framework that allows a more detailed and clear assessment of the appeals by past researchers. As a result, fertile areas for future applied research in the area of capital budgeting survey work are more easily identified and summarized. The organization of this paper is as follows. In Section I a four-stage capital budgeting process will be identified and used throughout the balance ofthe paper. It provides a useful framework to evaluate in more detail the most prominent capital budgeting survey literature reviews of the past, to highlight neglected areas of capital budgeting research, and to organize past appeals for future research in this area. In Section II this four-stage process will also be used to describe the procedures used in performing the capital budgeting 79 BURNS WALKER CAPITAL BUDGETING SURVEYS: THE FUTURE IS NOW survey literature update over the 1984-2008 period. Section  III will continue to use this framework to present the detailed findings while Section IV will provide an overall summary.  Finally, Section V will present conclusions, comments, and  insights for future survey research. I. Past Reviews and Appeals appears on an executives desk and all that is needed is for the manager to choose the project(s) with the highest expected payoff. However, as most managers quickly learn, this is not the case. Further, once projects are chosen, the evaluation  of an individual projects subsequent performance  is usually either ignored or often inappropriately  handled.  Our contention is that the capitalbudgeting process must be viewed in its entirety,  and the informational needs to support effective  decisions must be built  into the firms decision  comprehensive reviews  support system. In the corporate finance  capital budgeting survey  literature  the  capital  The last budgeting process has been  were made by researchers Scott  described in terms of four The two most significant stages: 1) identification, attempts to assess the and Petty (1984) and Mukherjee 2) development,  3)  balance of research among  (1987) over twenty years ago.  selection, and 4) control.  these four stages were those  The identification stage  of Scott and Petty (1984)  comprises the overall process of project idea generation and Mukherjee (1987), both of which occurred well over including sources and submission procedures and the twenty years ago.^ Scott and Petty provided a synthesis of earlier surveys of  incentives/reward system, if any. The development stage involves the initial screening process relying primarily large American firms and organized their analysis based on a upon cash flow estimation and early screening criteria. The three stage classification: 1) project definition and cash flow selection stage includes the detailed project analysis that estimation 2) financial analysis and project selection, and results in acceptance or rejection of the project for funding. 3) project implementation and review. Citing Gitman and Finally, the control stage involves the evaluation of project Forrester (1977), they noted that: project definition and cash flow estimation is performance for both control purposes and continuous considered the most difficult aspect ofthe capital improvement for future decisions. All four stages have budgeting process. The financial analysis and common areas of interest including personnel, procedures, project selection stage, which receives the most and methods involved, along with the rationale for each. attention in the literature, is considered the least All four stages are critical to the overall process, but difBcult ofthe three stages   the selection stage is arguably the most involved since it includes the choices of analytical methods/techniques used, Also covering surveys of large American corporations, how the cost of capital is determined, how adjustments for Mukherjee (1987) agreed that there had been too much projects risks are assessed and reflected, and how, if relevant, survey focus on the selection stage and not enough on the capital rationing affects project choice. The selection stage other stages as well as the overall capital budgeting process. has also been the most investigated by survey researchers, Paraphrasing that papers recommendations, it called for particularly in the area of selection techniques, resulting in more research into specific questions relevant for each stage. a relative neglect ofthe other stages. This in turn has led to For example, in stage 1, future surveyors were urged to appeals to future researchers to consider the other stages in investigate the reward systems, procedural aspects, and the their survey research efforts. As Gordon and Pinches (1984) organizational structure ofthe firm. In stage 2, more research note: was suggested on the topics of divisional vs. corporate Most of the literature on the subject of capital biases, strategic considerations, cash flow estimation budgeting has emphasized the selection phase, details, data details, cannibalization, risk, and inflation. giving little coverage to the other phases. Instead, Even within the more widely-studied Stage 3, neglected it is usually assumed that a set of well-defined capital investment opportunities, with all of the informational needs clearly specified, suddenly ^ o t e that these two reviews are only three years apart based on publication See Gordon and Pinches (1984) and Mukherjee (1987). Scott and Petty (1984) use a similar 3-stage process. It is interesting to note, however, that an even earlier survey by Gitman and Forrester (1977) had used a 4-stage analysis. date, and that the latter does not cite the former, likely due to publication lags. As noted in the procedures section, this paper uses the Mukherjee format. Furthermore, the title of this paper derives from Mukherjees title. 80 areas were identified such as the rationale for the various methods used, how firms compute their cost of capital, the low rate of risk recognition, the associated low rates of risk adjustment and assessment sophistication, capital rationing (and the low usage of linear programming), and the details of authorization levels. Finally, with regard to Stage 4, more research was encouraged into the details of performance evaluation, how the company follows up on such evaluation, the details of expenditure control procedures, and the reward system for performance. How well these appeals have been answered with subsequent survey research is the primary focus of this paper. In the next section the authors describe the procedures employed to assess the effectiveness of these appeals made over twenty years ago. II. Procedures Consistent with the reviews by Scott and Petty (1984) and Mukherjee (1987), the following criteria were used to choose capital budgeting survey articles for inclusion in this review: the surveys had to involve large US firms, they had to be broad-based (not focused on one particular industry), and they had to be published in mainline academic journals post-1984. Using these criteria resulted in the selection of the nineteen capital budgeting surveys included in Figure 1. The Figure provides, in chronological order, the survey year (which in all cases differs from the publication year), authors, research method, usable responses and the audience surveyed. Each of these 19 survey articles was then thoroughly examined in an effort to identify the stages and areas within each stage that the survey covered. The results of this process are reported in Figure 2 and consistent with Mukherjees (1987) chronological ordering in a tabular form indicating areas of investigation within the four stages ofthe These more specific questions are largely paraphrased from Mukherjee (1987) and are not fully exhaustive. The interested reader is, of course, encouraged to read this very thorough article in its entirety. †¢Ã¢â‚¬ ¢The initial search using Proquest (ABI Inform) specifying capital budgeting surveys in scholarly journals after January 1, 1984, yielded over two hundred results. However, the great majority were published in the non-mainline journals, including many strictly practitioner (trade journal) outlets and /or were focused on a particular country or industry and thus eliminated by the screening criteria. To insure against missing articles due to any limitations ofthe ABl database, the authors checked the references ofthe surviving articles, and in addition, conducted a manual search ofthe most cited finance journals tables of contents and the reference sections of the various survey articles found. JOURNAL OF APPLIED FINANCE ISSUES 1 2, 2009 capital budgeting process. It should be noted that the Figures herein were slightly altered from Mukherjees original format to better focus on selected issues that were identified specifically as areas of neglect. For example, the category of techniques was divided into techniques used and reasons for techniques used. Similarly, the risk category was divided into risk recognition, risk assessment, and risk adjustment. III. Findings by Stage A quick perusal of Figure 2 reveals an obvious concentration of checks in Stage 3 (selection) similar to the previous findings of Mukherjee. Although a careful look at some of the stage categories individually indicates that several neglected areas have been researched over the period, there is still an obvious and relative lack of research into Stages 1, 2, and 4. To further assess the effectiveness ofthe research appeals, the analysis and reported results in this section will be ordered by the four stages.   Summary comments are provided only  on those surveys which provide a significant contribution to a previously neglected area of capital budgeting survey research. As a result, the findings of Bierman ( 1993), Gilbert and Reichert (1995), Payne, Heath, and Gale (1999), and Ryan and Ryan (2002) are not summarized. A. Stage 1 : Identification Suggested areas of study within this stage include how project proposals are initiated, whether the proposal process is on-going or on an only-when-needed basis, at what level projects are generated, whether there is a formal process for submitting ideas, how that process works when present, and if there is an incentive system for rewarding good ideas.* Unfortunately, there has never been an in-depth survey focused on this stage, leaving no question that it remains strongly neglected. The only contribution of a minor nature to this topic is the incidental finding by Stanley and Block (1984). They found that in over 80% of the responding firms that capital budgeting proposals originated bottom up In the 1987 article, note that on Figure 4, the stages are described somewhat differently from the discussion in the paper itself Specifically, in the body of the paper, the four stages are: (1) identification, (2) development, (3) selection, and (4) the post-audit. But in the table, the 4 stages are idea generation, proposal development, selection of projects, and control or performance evaluation. As in footnote 3, the following suggested areas of study for all four stages are largely paraphrased from Mukherjee (1987).. 81 BURNS WALKER CAPITAL BUDGETING SURVEYS: THE FUTURE IS NOW Figure 1. Surveys of Capital Budgeting of Large US Firms Surveyed Year(s) Survey Author(s) Method Number of Usable Responses 1982 Stanley Block (1984) questionnaire 121 1986 Pruitt Gitman (1987) questionnaire 121 1986 Pohlman, Santiago, Markel(1988) questionnaire 232 1988 Gordon Myers (1991) 1988 1992 1990 1991 1992 Myers, Gordon, Hamer(1991) Bierman (1993) Porterba Summers (1995) Gilbert Reichert (1995) Trahan Gitman (1995) Sample CFOs of Fortune 1000 multinationals VP Finance or Treasurer of largest industrials in Fortune 500 CFOs of Fortune 500 questionnaire 282 questionnaire 282 questionnaire 74 Executives and capital budgeting directors of large US industrials except utilities and transportation Large public firms from FASB Data Bank 100 largest of Fortune 500 questionnaire 160-228 CEOs of Fortune 1000 questionnaire 151 Fortune Magazine Directory CFOs questionnaire 84 CFOs of Fortune 500 + Forbes 200 Managers of foreign manufacturing subsidiaries of US industrials 1992 Shao Shao (1996) questionnaire 188 1992 Burns Walker (1997) questionnaire 180 Fortune 500 7,27,10 7 best-sellling texts, 27 prestigious CFOs, 10 leading financial advisors 1996-97 Bruneretal(1998) telephone survey 1992-93 Mukherjee Hingorani(1999) questionnaire 102 Fortune 500 CFOs 1994 Payne, Heath, Gale (1999) questionnaire 155 USA and Canadian based companies from SP Compustat database questionnaire 111 CFOs from Fortune 1000 questionnaire 392 CFOs from FEI corporations interviews 39 executives of large companies questionnaire 205 CFOs of Fortune 1000 questionnaire 40 top-ranking officers of Fortune 1000 1997 1999 1999 1999 2005 Gitman Vandenberg (2000) Graham Harvey (2001) Triantis Borison (2001) Ryan Ryan (2002) Block (2007) z †¢^ II O) (2002) ueAy ? uBAy o (0 O) †¢a (0 a i2 i2 o u. a †¢o (0 (O O) I O) †¢o 3 OQ a re U 3 D) O6B!)UB9 UBLU|L|Od S (8861.) |StJeiM (Z86l.)ueaJi!OSH!n.id (W6l)|00ia8^8|UBis |L Idea Generation |A. Source of Origination |B. Reasons for Idea Origination |C. Process of Origination Submission |D. Time Pattern of Origination 1II. ProposalDevelopment |A. Level at Which screening Takes Place |B. Screening Process  ¡C. Cashflow Estimates (and forecasting) |D. Responsibility for Budget Preparation (personnel) |lll. Selection of Projects |A. Classification of Projects for Economic Analysis B. Personnel (Department) Responsible for Analysis C1. Listing Techniques Used |C2. Reasons for Techniques Used Dl. Risk recognition D2. Risk assessment D3. Risk adjustment El. Capital Rationing: How Extensive? E2. Capital Rationing Rationale E3. Capital Rationing Methods Used F. Cost of Capital G. Project Approval |IV. Control (or Perfonnance Evaluation) A. Extent of Use of Post Audit B. Personnel Involved/Procedure C. Performance Measurement D. Use of Evaluation (Punishment/Reward/Etc.) 1* Surveys in this exhibit appear in chronological order of their publication. 82 JOURNAL OF APPLIED FINANCE ISSUES 1 2, 2009 o o o o CM o ( ¿ooz) iooia 6jaquapueA S UBLUIJO (0002) (6660 9|B0 S MIB9H auÄBd (666 O !UBJo6u!H S aa[jaLj|ni^ -?†¢ -y -7-?†¢ -y (1.002) uosuog pue suueui -?†¢ ~y (1.002)^SWBH S lUBMBJO ~7-?†¢ -?†¢ -?†¢ -?†¢ -y -?†¢ (866l.)|Bà ­a.iaunjg -?†¢ CO t ^ -y ( ¿66l)J8lieM8SUjng (966l†¢)oeL^S8OB^s -y (9661.) uBUjJio S UBUBJi -y (S66l.)weM0!ays;jaqi!9 -y (9661-) sjauiujns s eqjapod -?†¢ -y m ( £661.) ueuuaig -y -y 5 a. n O (1-661-) jaoiBH S uopjoo sjaA|/\| ~y -y ~y -y (1.661.) sjaÄ|/\l8uopjoo -y ~y -y -y -?†¢ -?†¢ -y ~y -y -y to -y 00

Limited Liability Corporations: Advantages and Disadvantages

Limited Liability Corporations: Advantages and Disadvantages INTRODUCTION Definition of a limited liability corporation (LLC) This paper will first commence by giving the exact meaning of a limited liability corporation. A limited liability corporation (LLC) is the usual incorrect name used instead of a limited liability company. Therefore the limited liability company and the limited liability company both refer to the same thing. Following the clarification made above it is therefore correct to say that a limited liability company (corporation) is a legally known business institution that gives a limited type of liability to its members (owners). It must be remembered that the limited liability corporation as it is known is not a corporation but is also a kind of association that is unincorporated. The only existing feature that is similar between a limited liability corporation (company) and a corporation is that both have or give their owners limited liabilities. The LLC bears the flexibility advantage over the normal corporation. In order to further simplify the definition of an LLC; it is a business entity that has both the qualities of a partnership type of business and a corporation (Mancuso, 2007). The Internal revenue service authority has realized that the LLC are very popular due to their flexibility. The owners of these LLCs are also known as members and these members could range from individual to corporations, foreign institutions and even other LLCs.the American LLCs have an unlimited number of maximum members. Its also true as regulated by the IRS that certain business institutions cannot be LLCs these institutions include:- Banks Insurance companies Nonprofit organizations History of limited liability corporations (LLC) This type of business has been in existence for a while now and it has been adopted in many parts of the world, this type of business is also protected and bound by law in the many different countries. There operations might be slightly different but the main principles that govern their running remain the same (Shenkman, Weiner Taback, 2003). The different history stories will give a clear a picture of how the LLCs operate in the different countries and their governing principles. This paper will look at the history of LLCs in the United States of America. History of LLCs in the United States of America The LLCs in the United States were as a result of inspirations from a German business organization, the business organization is known as the GmbH.The American LLCs also got their inspirations from the business model of many Latin American countries also known as the Lamitadas (Wood, 2000). The history of the LLCs in America is quiet interesting with the LLCs making their first appearance in the year 1977 in a state called the Wyoming. The Wyoming state had come up with a Limited liability Company act for an oil company, three years later there was a ruling by the Internal Revenue Service (IRS) and a private letter was issued to the LLC Company that was formed under the Wyoming LLC act. The letter had stated that the IRS would treat the LLC under the Wyoming LLC act as a partnership for the purposes of Federal Tax (Humphreys, 1998). The IRS would later propose legislations that would deny all business enterprises (that had owners whose liabilities were limited) the partnership classification, further complicating matters for the LLCs. Many American states introduced the LLC act in the year 1988 due to the uncertainties that were arising due to the tax issue that were facing the LLCs. This is because the IRS in that year did pass a revenue ruling that finally accepted the Wyoming type of LLC companies formed under the Wyoming LLC act as partnerships for tax related purposes. Every state had installed an LLC act by the year 1996 and in that same year a body called the National Conference of Commissioners on Uniform State Laws worked to adopt the Uniform Limited Liability Company act. This act was then revised in the year 2006. Facts about taxation of LLCS There are a few facts about the Taxation of LLCs that must be noted, these facts include the regulation and guide lines that have been issued by the IRS to give direction on the system of taxation for the LLC owners. The guidelines also highlight the type of tax returns to be filed and how to file the tax returns. The following are some of the guidelines given by the IRS For single owned LLCs For the purposes of filing a federal tax return, it is a common practice by the IRS to ignore the fact that the business entity is an LLC. This step is only meant for the taxation process and the business entity is still legally recognized as an LLC. There are two categories of reporting the income and expenses. The first category is for those LLCs that are owned by individuals and the IRS expects the LLCs income and expense to be reported on the form 1040, schedule C, E or F. In situations where the only member of the LLC is a corporation then the LLCs income and expenses must be reported on the corporations return which is form 1120 or 1120S (www.irs.gov) Taxation for LLCs with multiple owners These types of LLCs usually file a partnership return which is done in the form 1065 (www.irs.gov) Employment taxes All LLCs must meet their employment tax requirements as stipulated by the IRS, it is therefore a fact that all the LLC employees are subject to withholding tax. The LLCs must also file form W-2 and form 1099 upon request. The issue of self employment is also captured by the IRS and it is a requirement that the LLCs must file the schedules C or F where the owners are subject to self employment taxes on their earnings. In situations where the LLCs file for the partnership returns then the members must pay taxes on their share of partnership earnings (www.irs.gov) There is a special rule that applies in a situation where the LLC has operating losses, and this rule also limits the amount of deductions because of the owners Limited liabilities for the LLC debts. Advantages of an LLC Tax flexibility The LLCs usually enjoy a degree or room to choose in what category to be taxed i.e. the LLCs can either choose to be taxed as a sole proprietor, corporation or even as partnerships. The owners liabilities are limited Depending on the legislation of a given country the owners usually enjoy a degree of protection against Liability for the debts of the LLC, this would depend on the laws that govern the LLC in that particular country. Reduced Administrative Work The LLCs usually enjoy a much more reduced level of paper work and also administrative works compared to the corporations meaning that they would incur less costs by reducing their administrative works. No double taxation The LLCs are normally taxed once unless they choose otherwise for example if they decide to be taxed as the(C) corporations No taxation at LLC level According to the tax category in which the LLCs are placed they are usually only taxed from the individual level, this means that the owners of the LLCS are the ones who are taxed but the LLCS are not taxed as the company. Separate entity Some laws to provide or state that the LLCs are different entities from the individuals, hence if an individual or owner is affected in any way by the law then this does not affect the company or if the company is involved in a legal suit then this does not affect the owners of the company. According to Shenkman, Weiner and Taback (2003), the other advantage of the LLCs is that the owners can usually retain the gains of the company as capital gains or even better as income that is foreign sourced meaning that the LLC is able to maintain the character of its income this only happens in cases where the LLC has chosen not to be taxed as a corporation. Easy setting up of the LLC It is quiet possible to set up the LLC in some states of America because it only requires one person to be involved (physically). Assigning of membership interests When it comes to the LLCs it is possible to assign the membership interests; the economic advantage brought about by the interests can be separated and even assigned, this gives the assignee the benefits that result from distribution. These listed advantages that are enjoyed by the owners are most appreciated and the owners are keen to work within the confines of the Law. The owners have particularly been keen on the tax flexibility of the LLCs as stipulated by most laws, thus the owners can enjoy a far much reduced burden of taxes that are levied thus they enjoy significant profit margins (www.irs.gov). The fact that most laws recognize the LLCs as separate entities it is easy for the owners not to be victimized incase of a Legal tussle between the company and any other entity. With proper and strategic utilization of the advantages the owners can be able to maximize their business potential and have a competitive advantage in the business market. The disadvantages of LLCs Lack of definite title of authority One of the major challenges facing the LLC is the fact that the LLC as a business entity lacks a definite title of the designated authority that can enter into an agreement or a contract on the behalf of the LLC for example the title used by LLC include President, Chief executive officer, partner and managing director. Threat of being treated as a disregarded entity Since the LLCs are a new a concept and the many states apparently do not really recognize the LLCs but instead view them as sole proprietorship incases where it is owned by an individual or as partnership incases where it is run by a group. This means that the LLCs lose the advantage and instead their liabilities become unlimited. The third disadvantage is that in a situation where the LLC is outside the American jurisdiction then there is a greater possibility for the LLC to be treated as a corporate therefore stripping it of the advantages it enjoys as the LLC. The fact that the LLCs structures not properly understood by many is a clear indicator that its reception is also limited among the greater public. The LLC also does not have a board of Directors. In some situations where the LLCs are just starting the members are usually required by creditors to personally guarantee the loans on the behalf of the company, this directly implies that the members or owners become directly liable for the debts incurred by the company. Difficulty in raising capital This may occur due to the fact that the general operating structure of the LLCs is not understood well by the investors; hence they are more relaxed to invest their money simply because they do not have the hopes of making profits through the Initial public offer (Mancuso, 2007). There is also a possibility of the owners of the LLC getting into trouble for not having an operating agreement; this is possible mainly due to the fact that there is no legal requiring for the members to have one. How the disadvantages affect the company Some of the above disadvantages greatly affect the company, starting by the increased inability to raise capital; when this occurs or when a company is unable to attract the required number if investors to help it raise capital the operation costs of the company become difficult to meet, secondly without the optimum amount of capital the company becomes unable to meet optimally its set out objectives and it then even becomes difficult for this particular company to even expand. The lack of a definite title authority to enter into agreement might make the potential business partners to enter into any binding business agreement for fear of losing out by either entering into an agreement with a company representative who does not have the authority to legally enter into a binding agreement, meaning the company might lose out on many business opportunities (Humphreys, 1998). The issue of jurisdiction and taxation issues might be unfair to the company and in turn hurt the company profits in the long run, this is mainly because of the fact that the US LLCs might be considered as corporate for tax purposes which should not be the case thus they will lose more revenue through the taxes levied on them. Another thing that could really hurt the company is the fact that some creditors demanding that the owners guarantee loans that have been taken for the LLC,this not only strips the owners of their right to limited liabilities but also limits the capacity or the amount of credit that can be taken for the LLC for one simple reason and that is the fact that the individuals might have a limited capacity to guarantee the loans compared to if the LLC took the loan as separate entity (Humphreys, 1998). The fact that the LLCs are not really recognized in many states and that incase of an individual the LLC is only recognized as a sole proprietorship does actually limit its extent of operations and also exposes it to liabilities that face the sole proprietorship as a business entity. Operational tax issues At the state level The operational tax issues might not have guidance at the state level simply because different states do have there different laws and guidelines event though the laws are harmonized there are those states that would differently treat the issue of operational tax. Self Employment There are two aspects to this operation tax. The first aspect is the LLCs category of filing namely C and F This mostly requires that the members file their self employment taxes on their earning. The filing of partnership returns Here there is a general requirement that the owners must pay tax from their share of partnership earnings. Passive activity This usually limits the owners or members on the amount of loss that they are able to deduct References Cody, T., Hopkins, D.A., Perlman, L.A. (2007). Guide to Limited Liability Companies. (9th ed.). Boston: CCH. Humphreys, T.A. (1998). Limited liability companies. Sydney: Law Journal Press. Mancuso, A. (2007). Form Your Own Limited Liability Company. (5th ed.). Edinburgh: Nolo. Mancuso, A. (2007). Your Limited Liability Company: An Operating Manual. (5th ed.). Edinburgh: Nolo. Shenkman, M.M., Weiner, S., Taback, I. (2003). Starting a Limited Liability Company. (2nd ed.). New York: John Wiley and Sons. â€Å"The American Recovery and Reinvestment Act of 2009: Information Center.† Retrieved August 24, 2009 from http://www.irs.gov/newsroom/article/0,,id=204335,00.html?portlet=6 Wood, R.W. (2000). Limited liability companies: formation, operation, and conversion. (2nd ed.). Atlanta: Aspen Publishers Online.

Health Needs Assessment Process Health And Social Care Essay

Public wellness is concerned with the local population ‘s wellness and takes into consideration the economic, societal and environmental factors of both communities and persons. Health visitants clearly have a major portion to play in the function of public wellness, which has become a high precedence over the last decennary ( Cowley, 2008 ) . There has clearly been a move off from a medical theoretical account towards a societal theoretical account of attention which requires wellness visitants to hold specialised accomplishments and cognition in order to measure a household holistically. Through a wellness needs appraisal, the wellness visitant can place the demands of a population and so concentrate on an intercession that would profit the population ‘s unmet demands ( Peterson and Alexander 2001 ) . The purpose of this assignment will be to place, utilizing the wellness needs assessment procedure, an issue that needs readdressing. The identified wellness demand will be analysed and so a service or intercession will be created in order to cut down wellness inequalities and better wellness ( Health Development Agency 2004 ) . The National Institute for Clinical Excellence ( Cavanagh & A ; Chadwick, 2005 ) provides an in deepness model to follow which will assist to turn to the chosen wellness demand. Using the model, and a combination of grounds taken from epidemiology and theory, will heighten the determination devising procedure. The population chosen to concentrate on will be female parents who suffer from postpartum depression. A population can be geographical, a client group or people with peculiar wellness jobs ( Calman, 1999 ) . The appraisal will look at the demands of these female parents. The chief purpose will be to supply an intercession that reduces the strength of the unwellness and the figure of female parents enduring from postpartum depression. The principle for taking this population is that postpartum depression can be seen as a important public wellness job ( Sharp et al, 2010 ) . It can besides hold a important negative impact on the lives of the female parents, their babes and their households. Beck ( 2006 ) writes how postpartum depression is, ‘ †¦ a serious temper upset that can stultify a adult female ‘s first few months as a new female parent. ‘ There appears to be a deficiency of services available for female parents with postpartum depression and we need to see, ‘Is there any point in placing adult females with PND if we have no services to offer them? ‘ Public wellness is defined in the Acheson study as, ‘the scientific discipline and art of forestalling disease, protracting life and advancing wellness through the organized attempts of society. ‘ ( Acheson, 1988 ) . This definition clearly reflects the indispensable focal point of today ‘s public wellness. Ten old ages subsequently Acheson completed a farther study which looked at inequalities in wellness ( Acheson 1998 ) . Both these studies have been the development and consequence of many public wellness associated paperss. Oliver and Nutheam ( 2003 ) point out that these new authorities policies have been developed to ‘explicitly turn to bing wellness inequalities, ‘ following the election of the new Labour authorities in 1997. Health publicity can be seen as a comprehensive political and societal method. It is non merely aimed at bettering an person ‘s capablenesss and accomplishments, but besides looking at doing alterations to environmental, societal and economic issues in order to cut down their impact on both single and public wellness ( WHO, 1998 ) . Mitcheson ( 2008 ) suggests that wellness publicity is about assisting people to hold the capablenesss and resources to take control of and better their wellness demands. A phrase by Milio, ( 1986 ) , suitably sums up wellness publicity by stating ; ‘Making the healthy pick the easier pick. ‘ Acheson ( 1998 ) negotiations about the ‘upstream ‘ and ‘downstream ‘ public wellness schemes in which wellness publicity can be seen as an upstream attack, concentrating on preventive steps. As wellness publicity is reasonably complex, there are a figure of different wellness publicity approaches that can be used. The pick of attack can depend on the wellness need assessment and the purposes ( Ewles & A ; Simnett, 2003 ) . Models, which are a type of theoretical model, can be utile for planning, implementing and measuring intercessions. The wellness publicity theoretical account is defined by Naidoo & A ; Wills ( 2000 ) , as ‘ †¦ .a manner of associating thoughts and demoing the relationship between theory and pattern. ‘ There have been a assortment of different writers that have produced theoretical accounts for wellness demands appraisals such as Tones and Green, 2004 ( wellness belief theoretical account ) and Tones and Tilford, 2001, ( wellness action theoretical account ) . Roden ( 2004 ) criticises the wellness belief theoretical account by stating that it focuses on a medical attack to wellness publicity instead than a holistic position. A series of paperss and documents on wellness and wellbeing, have emerged from the Department of Health and other associated authorities sections. Several of these paperss highlight the importance of the function of the wellness visitant for advancing mental wellness. Initially in 1997, The New NHS ; Modern, Dependable ( DoH, 1997 ) , this focuses on the authorities ‘s vision to do the necessary alterations to better and undertake sick wellness and inequalities. Other paperss that are comparative to this assignment include: The NHS Plan: Switching the balance of power ( DoH, 2000 ) , Making a Difference ( DoH, 1999a ) , Our Health, Our Care, Our Say ( DoH, 2006 ) , Choosing Health ( DoH, 2004 ) , Report of the Chief Medical Officer ‘s Undertaking to Strengthen the Public Health Function, ( DoH, 2001 ) , Salvaging Lifes: Our Healthier Nation ( DoH, 1999b ) , discusses the demand to diminish the hazards associated with different mental unwellnesss and besides highlights the effects of depression on both the female parent and kid. Every Child Matters ( DfES, 2004 ) and Procuring Good Health for the Population ( Wanless, 2004 ) . A definition that reflects authorities policy has been provided by Wanless as, ‘the scientific discipline and art of forestalling disease, protracting life and advancing wellness through the organized attempts and informed picks of society, administrations, public and private communities and persons, ‘ ( Wanless 2004, p.3. ) . This definition appears to be more appropriate for the twenty-first century as it puts more accent on the joint attempts of persons, the province of their ain wellness and besides their households ‘ . The definition besides has the extra construct of informed pick and duty for administrations to work collaboratively in order to advance public wellness. This can be seen as a manner of authorising communities. It can be seen that persons, communities and all wellness professionals have a portion to play in public wellness publicity, bar of sick wellness and wellness protection. These are indispensable demands for the function of the wellness visitant. The Standards for Proficiency for the specializer community public wellness nurse ( NMC, 2004 ) and the wellness sing rules defined in the, Council for the Education and Training of Health Visitors ( CETHV, 1977 ) , place the four chief spheres that define the needed proficiencies. These are: ‘the hunt for wellness demands, influence on policies impacting wellness, facilitation of wellness heightening activities and the stimulation of the consciousness of wellness demands. ‘ From these rules, and including the 10 occupational criterions for public wellness ( Prime R & A ; D Ltd for Skills for Health 2003 ) , it can be seen that overall the purpose is to advance and protect the wellness of the population. Health visitants have ever had an of import function to play in the publicity of public wellness in the community. Over the old ages, the Numberss of wellness visitants has declined. The public wellness curate, Anne Milton ( 2010 ) , admits the profession ‘has been eroded dramatically over the past decennary. ‘ Since the study of the decease of Victoria Climbie ( Laming, 2003 ) , and aboard this the new Children ‘s Act ( 2004 ) there has been acknowledgment of the difference that wellness visitants can do. This has had a considerable consequence on the wellness visitants ‘ function. Health visitants are seen as cardinal confederates in primary attention for implementing new statute law and bettering results for the immature and vulnerable. However Thornhurst ( 2009 ) , writes how the wellness visitants ‘ function has become so centred around kid protection that there is now less clip for them to work in the community, deciding the societal issues that co ntribute to the kid protection instances. This appears to be a go oning public wellness argument. Prior to doing any alterations to better wellness, we need to get down by happening out what the wellness demands are and how, within a population, they can be assessed. Health needs appraisal is defined by Wright et Al ( 2006 ) , as ‘ †¦ . a systematic method of placing unmet wellness and wellness attention demands of a population and doing alterations to run into these unmet demands. ‘ The purpose of the wellness demands appraisal is to look at current informations and information gathered from different beginnings. The information will so be analysed to find any alterations that may necessitate to be made in order to run into the identified wellness demand. It besides involves a assortment of professionals every bit good as the general populace ( Haughley, 2008 ) . Decisions will be made in order to accomplish good results for the population ; resources available will necessitate to be considered. A needs appraisal can assist with doing determinations. The Nationa l Institution for Clinical Excellence ( NICE, 2005 ) provides a model that is robust and it provides systematic cues to steer you through the wellness needs assessment procedure.The model was produced by Cananagh and Chadwick, ( 2005 ) . One of the strengths of the model is that it ‘s an easy and simple procedure to follow ( Coverdale and Lancaster, 2006 ) . This model should non be used entirely but in concurrence with other theoretical accounts as this will assist steer practicians through the procedure. Haughey ( 2008 ) describes the wellness needs appraisal as a manner of garnering parts in order to finish a ‘jigsaw. ‘ The essay will now see the chosen population within the writer ‘s country of pattern and a wellness needs appraisal will follow. Through observation in pattern, it is clear that the wellness visitant is good placed to place any early symptoms of postpartum depression ( DOH, 2003 ) . The National Service Framework for Mental Health ( DOH, 1999c ) recommends that wellness visitants need to utilize their everyday visits for accessing postpartum depression and for handling the identified milder instances. However, recent research suggests that due to cuts in the Numberss of wellness visitants and the deficiency of clip available to go to excess preparation for measuring depression and psychological support attacks, most wellness visitants are unable to to the full back up down female parents ( Brugha et al, 2010 ) . Despite the well known grounds to demo the impact of postpartum depression on the female parent and her household every bit good as the long term impact on the babe, less than 50 % of station natal instances are indentified. A qualitative reappraisal of 40 surveies revealed that a adult females ‘s inability to uncover their existent feelings proved to be a general barrier for seeking aid ( Dennis & A ; Chung-Lee, 2006 ) . Beck, ( 2006 ) writes how wellness practicians fail to observe postpartum depression as they ‘do n't cognize what to look for. He besides suggests that female parents frequently hide their depression. For the instances where postpartum depression is identified, there appears to be a deficiency of services to back up them ( Hewitt et al, 2009 ) . Raising consciousness of the demand to place and back up female parents with postpartum depression includes the function of the SCPHN and is besides highlighted in the public wellness definition. Epidemiology is the survey of diseases of populations and is a major scientific discipline that underpins public wellness. Epidemiology allows us to understand diseases and the causes, place groups that are peculiarly affected and understand the effectivity of intercessions for undertaking identified jobs ( Heller et al, 2001 ) . Epidemiology of postpartum depression appears to be ill understood. Up to day of the month official national figures for postpartum depression have proved hard to garner and the information that is available gives conflicting figures. There is a certain sum of statistical grounds around the prevalence of mental unwellness but a limited sum of statistics that focus on postpartum depression. The information that will be used for the intent of this paper and which has been most often quoted, has been sourced from the NHS ( 2009 ) , which suggests that 1 in 10 adult females will endure from postpartum depression and MIND ( 2008 ) which besides suggests 1 in 10 a dult females, the NICE guidelines ( 2006 ) and the NSF – MH figures ( DOH, 2007c ) , show a prevalence of 10-15 % of adult females with postpartum depression. In England and Wales, this is between 64,000 and 94,000 adult females a twelvemonth. Health visitants are unable to name postpartum depression, if they detect, utilizing a scope of showing tools, or recognize marks and symptoms of station natal depression so this information can be recorded in the female parent ‘s maternal wellness subdivision. No caseload informations can be collected to demo the prevalence or badness of postpartum depression. A diagnosing will trust on the female parent taking to go to an assignment with her G.P.. Following a meeting with one of the local G.P.s, in the writer ‘s country of work it was discovered that the primary attention databases that G.P.s usage have a assortment of ‘read codifications ‘ to separate diagnosings and symptoms, nevertheless the read codification that high spots postpartum depression requires the G.P. to travel on and finish a drawn-out questionnaire with the female parent. For a female parent with postpartum depression this might intend that the G.P.s are taking other read codifications, for illustration, anxiousness where no questionnaire is required. This could be seen as a possible barrier for placing female parents with postpartum depression. Many wellness visitants do non hold entree to the G.P.s notes. If a female parent has seen her GP and postpartum depression has been identified so unless there is good communicating between the GP and the wellness visitant the female parent may be left without the full aid and support that she may necessitate. Postnatal depression will hold the same characteristic symptoms as clinical depression, such as weepiness, loss of enjoyment in life, low temper, loss of assurance, kiping jobs, feelings of guilt, self blame and sometimes self-destructive ideas. For a diagnosings to be made three or more of these symptoms ( which have persisted for at least two hebdomads ) will be identified ( Davies, 2000 ) . There does non look to be a individual cause of postpartum depression, some experts consider it is due to hormonal alterations whilst others suggest a combination of psychological and societal factors ( Clinical cognition sum-ups, 2010 ) . Postnatal depression usually develops during the first three postpartum months ( Cox et al, 1993 ) . Research shows that for the female parent, PND has considerable wellness deductions, it can besides consequence her long term relationships, have an inauspicious consequence on the male parents and perchance the remainder of the household ( Stein et al 2008 ) . There is besides significant research grounds to demo that the effects on the babe can include disturbed forms of communicating, expose unresponsive or retreat behavior and longer term damages in cognitive and emotional development ( Meredith & A ; Noller, 2003 ) . Following the grounds, prevalence and the possible major wellness deductions of postpartum depression, the accent sited by NICE for the demand of early designation, diagnosing and intervention of postpartum intervention, during both the antenatal and postpartum period appears to be wholly justifiable ( NICE, 2007a ) . The most recent comprehensive reappraisal on identifying and measuring methods used to place PND was by NICE ( 2007b ) . Following this reappraisal, clinical counsel was produced on the direction of antenatal and postpartum mental wellness. Designation of adult females with postpartum depression may hold already been completed during an prenatal visit. During a visit a female parent can be asked about her history and if she has experienced any old episodes of depression. However, due to the deficit of wellness visitants, heavy work load and because of other committednesss, it may be that non all female parents are seen for prenatal assignments, ( Shakespeare, 2001 ) . Holocene and up to day of the month research continues to corroborate the effectivity of the function of wellness visitants in cut downing postpartum depression ( Brugha et al, 2010 ) . The Edinburgh Postnatal Depression Scale is a client centred attack that helps to bring out postpartum depression in female parents tha t might otherwise travel undetected. It uses a ego coverage, 10-item questionnaire that focuses on how the female parent felt the old hebdomad. A mark of 12 or over is considered ‘probable depression ‘ , whilst a lower mark of 9/10 suggests ‘possible depression, ‘ ( Cox et al, 1987 ) . Following a recent survey to place methods for accessing postpartum depression, the EPDS was the most often explored, simple, precise, safe and preferable cost-efficient tool ( Hewitt et al, 2009 ) . The Community Practitioners and Health Visitors ‘ Association recommends that along with the EPDS, the wellness visitant besides needs to include her ain clinical appraisal. A late published qualitative survey by Slade et. Al. ( 2010 ) , reports how ‘symptom designation ‘ through the usage of the EPDS has helped adult females to see that the wellness visitant is ‘there for them, ‘ every bit good as the babe. However one of the ascertained negative issu es sing the EPDS is that adult females from other civilizations have troubles understanding and make fulling in the questionnaire, even though there are some EPDS sheets translated into other linguistic communications. ‘Depression ‘ is non ever culturally recognised in other states ( Barclay & A ; Kent 1998 ) . Once a female parent has been identified by the wellness visitant or diagnosed by the GP for postpartum depression, so consideration can be explored into why some female parents fare better than others in mental good being. Health determiners can be utile to see, Dahlgren and Whitehead ‘s theoretical account ‘Determinants of Health, ‘ can be utile to assist research and construct a profile of a local community. Health results and inequalities can be greatly influenced both positively or negatively by persons and communities. Health can be strongly influenced by the manner people live their lives including the conditions in which they live and work, by household, friends and societal webs, ( Marmote & A ; Wilkinson, 2003 ) . For illustration a societal determiner such as a deficiency of household or community support might exacerbate or negatively impact on a female parent with postpartum depression. However, good support could hold a powerful and positive impact on an person ‘s wellness. Step three of the HNA will now follow. This portion of the procedure will direct the practician to set up a helpful and acceptable intercession. Literature environing postpartum depression appears to concentrate on the effectivity of support groups ( Alakus et al, 2007, Dennis & A ; Chung-Lee, 2006 ) . The Royal College of Psychiatrists, et Al ( 2000 ) compose how support in the prenatal period can cut down the badness of PND. More late, Dennis et Al ( 2004 ) writes that PND can be hard to foretell antenatally and suggests that preventive methods have chiefly proved uneffective. Cox in 1986 wrote how support groups during the postpartum period can be ‘one of the most successful agencies of intervention. ‘ Dennis, et Al, ( 2009 ) writes how support groups are good acknowledged in literature as valuable for cut downing and handling depression. For this wellness needs appraisal, it seems that a pilot postpartum support group would be appropriate. In the country where the wri ter works there is presently no group running to back up female parents with postpartum depression. The complexness of PND and the attention required can be complex, so a whole squad attack will be needed, alternatively of an single 1. This will guarantee the attention needed will be successfully provided. When sing the wellness needs intercession a squad will be required to take it. Ideally the squad would dwell of the wellness visitant, G.P.s, baby's room nurses and a community mental wellness nurse. For the intercession to be successful so the squad will necessitate to hold: a shared vision, an apprehension of each other ‘s functions within the squad, a well-thought-of leader to drive the intercession frontward, a sound action program, flexibleness, and the ability to work collaboratively ( Hill et al, 2007 ) . Collaborative working has been greatly emphasised over the last few old ages in a assortment of paperss and is besides considered an of import function of the SCPHN ( NMC, 2004 ) who works within a community, aboard multidisciplinary bureaus to better wellness and g ood being, this is besides reflected in the last portion of Acheson ‘s definition, ‘ †¦ through the organized attempts of society. ‘ There are frequently barriers that can negatively impact effectual collaborative working such as, deficiency of communicating, clip limitations, differing positions and values and frequently troubles even obtaining a room to run into in, ( Almond & A ; Cowley, 2008 ) . The support group will be a good illustration to show collaborative working between professionals and services utilizations. Once a squad had been brought together, a locale would be decided for the support group. The local certain start kids ‘s Centre would be an ideal locale. Certain start Centres are a authorities enterprise which purpose is to give kids the best possible start in life, ( DOH, 2007 ) . The country the writer works in is a rural location with limited public conveyance. Many of the female parents with PND live in stray parts, so for these female parents, free conveyance will be provided. However, if support at the local kids ‘s Centre is cut this may hold a negative impact on this service being offered for the group or any future groups. Leting the female parents with PND, who live in stray countries, the opportunity to go to the support group can hold a important, positive consequence on their depressive symptoms ( Hunker, et Al, 2009 ) . It will be of import to utilize a locale with child care installations. The certain start Centre has been used for a assortment of groups i n the yesteryear and offers a non-stigmatising locale ; a warm and friendly environment. Mothers identified with postpartum depression will be referred to the group and during a place visit, information will be provided so the female parents can make up one's mind whether they want to come. A telephone call prior to the group will besides be made. Empowering people, leting them to do informed picks and bettering their life accomplishments, which are needed for doing alterations, are all portion of the wellness publicity procedure ( Naidoo & A ; Wills, 2000 ) . Many female parents with PND will be in the contemplation phase described in Prochaska and DiClemente ‘s Stages of Change Model ( 1983 ) , where they are cognizant that there is a job but may non be certain or motivated to do the alterations needed. This theoretical account involves the individual traveling through a series of phases when turn toing debatable behavior. Peoples will go through through different phases at their ain gait. Prochaska and DiClimente ( 1982 ) compose how identifying where a individu al is within the theoretical account will enable the practician to accommodate their intercessions to run into their single demands. This might intend that the wellness visitant offers the female parent listening visits at place ( HCP, 2009 ) until she feels ready to go to the support group. The support group would run over eight hebdomads for one and a half hours and a creche will be provided run by the baby's room nurses. The wellness visitant and community mental wellness nurse will jointly run the group and will be trained suitably. The purpose of the group will be for female parents to derive support from other female parents in similar state of affairss and with similar experiences ( Alakus et al, 2007 ) . The purpose will be for the female parents to experience less down, better their self-esteem, self-worth, addition assurance, make friendly relationships and develop get bying schemes. To assist the female parents achieve this, the hebdomadal support group will offer both instruction and besides a assortment of taster Sessionss. For illustration, cognitive behavioral therapy, exercising, babe massage and holistic therapies. The beginning of the group will let female parents to portion any events of the past hebdomad. Exercise can be an effectual intervention for postpartum depression every bit good as increasing the female parent ‘s sense of good being and can be a offered in the group as a combination of both exercising and relaxation techniques. Two recent clinical tests found that many adult females are loath to utilize medicine for intervention of PND. The survey besides revealed that exercising can relieve depression every bit efficaciously as medicines, ( Daley, et Al, 2007 ) . Research has shown that infant massage in group work can cut down emphasis endocrines, significantly lessen depression symptoms and besides aid female parents to better relationships with their babes ( Heh, et al 2008 ) . For adult females sing PND cognitive behavioral therapy is the intervention of pick ( NICE, 2007 ) . The Sessionss will assist female parents to dispute negative ideas and modify beliefs specifically associating to motherhood. CBT helps people to prosecute in activities and has been shown to cut down symptoms, better a individual ‘s quality of life and better map ( NICE, 2009 ) . Evaluation is an of import portion of a wellness needs appraisal and rating of any intercession needs to be considered, as highlighted in the clinical administration rules ( Adams & A ; Forester, 2002 ) . There are a assortment of assessment methods. To mensurate the effectivity of the group the female parent ‘s original EPDS tonss would be recorded and so they would be asked to make full in another 1 at the terminal of the 8 hebdomads to see if their tonss had improved. Improved EPDS tonss and a decrease in PND could intend that the group could go on to run. Long term effectivity of the group, if it continues, will be seen in the bar or hold of ‘morbidity or mortality, ‘ ( Mitcheson, 2008 ) This may finally take to the decrease of cost for handling people with PND. An effectual manner of measuring the intercession could be through a SWOT appraisal, a technique credited to Humphrey ( 1960-1970s ) . SWOT is a structured method used to place strengths, failings, chanc es and menaces. To reason, it can be seen that by working through the phases of a wellness needs appraisal that the demand for an intercession in the writer ‘s country was clearly identified. The literature reviews provided information to help with the apprehension of PND and the effects it can hold on the female parent, household and babe. There is clearly a demand for a more accurate and consistent manner of placing PND and so entering and utilizing the information. For the group to be effectual, it was identified that good collaborative working was indispensable. As the function of the wellness visitant has changed over the old ages, it is of import to show how they can better wellness and cut down inequalities through successful, choice intercessions. Word count 4, 378.

Swot Dropbox

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A Christians Experience In A Mosque Religion Essay Example

A Christians Experience In A Mosque Religion Essay Example A Christians Experience In A Mosque Religion Essay A Christians Experience In A Mosque Religion Essay I am a Christian by personal religion, genetic sciences and through circumstance of being raised in the church. I have been a Christian so long that any other faith to me is of small concern to me personally. But, I do non state this to be average because I have many friends of different faiths, beliefs and races. Whatever they believe in is all right with me and frailty versa. I decided to travel to a mosque with my best friend since 4th class since she is a Muslim. I learned a batch more than I originally thought and this is my journey. Humama and I have been best friends since 4th class. My household and hers are close despite one being Christian and the other Muslim. To each other we are people, friends, and faith does non specify our relationship. I asked Humama to come with me to the mosque business district on King Street because I would experience more comfy being with person who knew what was traveling on. We decided to travel on a Friday, which is their holy twenty-four hours. Before go forthing her house in Goose Creek, we performed ritual called a Wudu. It is rinsing of organic structure parts of import to executing formal supplications, called Salah. She said that there is a station at the mosque for it, or they use a sink for it but it would be easier to make it before we left place. She gave me a bluish outfit to have on with a fiting head covering to cover everything from our carpuss to our mortise joints for modestness and regard. On the thrust business district, bundled up in a beautiful outfit wholly out of my normal signifier of dressing, I wondered how I would be greeted and how I would be changed by this. I have walked and drove past the mosque on King Street many times. After populating business district for about a twelvemonth, you would hold to be blind non to detect it. It sits at that place on the corner of King and Romney street, quiet and non architecturally designed like the mosques I have seen in images. It is simplistic in its design for its intent. We parked and walked to the mosque and I noticed people of different races come ining the mosque which surprised me. There were Blacks, White persons, and many people of Middle Eastern descent. There were immature people, old people and all seemed unified in their beliefs of Allah. We entered the mosque and entered a speedy supplication to bless the mosque. The supplication had non started yet, so Humama introduced me to other Muslims in the hallway. My anxiousness was easing slightly talking to others that did non look to mind I was at that place, despite being a Christian. Before come ining the existent mosque, Humama and I took off our places to demo another signifier of regard. Humama and I sat confronting Mecca, after talking for a few proceedingss to the others, she said we could offer other speedy supplications while waiting for the discourse to get down. I realized for the first clip that the work forces and adult females were separated in the mosque. The work forces were in the forepart and the adult females in the dorsum, though we could still see everything. I noticed that there were two rows of chairs and I saw that the disableds or work forces of importance sat at that place. I sat beside Humama thought, this is sort of unjust holding to sit all the manner in back and non among the work forces. In my church you sit anyplace, but I pulled the idea back, to non judge but take part in her religion. To acquire my head off it, I thought to myself that I truly enjoyed non holding my places on since I am slightly Bohemian. Humama informed me we were waiting for the Imam, the sermonizer and leader of the mosque, to come out and preach which is called the Pre-Prayer. She informed that the Imam would normally come out and give a discourse on whatever he wished to or state a spiritual narrative. He would subsequently in the discourse connect the significance of it to his discourse. I became a small impatient waiting for the Imam to come out, but she reassured me that he would be out shortly. After five more proceedingss he walked out and world eventually set in that I was wholly out of my deepness. The Imam, whose existent name is Mohamed Melhem did non look like a sermonizer to me. He seemed like a regular adult male yet easy to speak to. He began the discourse by welcoming everyone to the mosque and praising Allah. He was easy to listen to and to understand. He gave a discourse on functioning Allah and fasting. That by fasting you gain a closer relationship with Allah. Allah is at that place for us and there is merely one. Prayer should be consistent ( they pray five times per twenty-four hours ) and that the Quran is at that place to steer us. He spoke of being a Muslim in the universe, that all facets of being a Muslim should be retained one time go forthing the mosque. As a Muslim, your moralss and how you stick to them in the universe shows how Allah is working through you. I noticed that everyone seemed in awe and took in every word he said. They seemed wholly devoted to listening to the Imam speak about this, because by looking at them you could state some found themselves once more by being among equals like themselves. After completing the discourse, the Adhan or Azan, did a call to prayer. Everyone listened and moved frontward face down listening to the Azan pray. After the supplication was finished, some people continued to pray and others got up to socialise. The mosque offered nutrient to us to raise money for the mosque. The nutrient was similar to what I had eaten earlier at Humama s house and it was delightful. I do non retrieve the names of the nutrient, but it did non affair at the clip. Everyone socialized for about an hr and a half and some continued to talk about Allah, others about school and work. Some people were coming in late holding merely got off work to come in at the right clip to pray. Leaving the mosque, I felt a small different. The peace of praying with others who get along despite your race. The sacredness of go forthing the universe outside and happening yourself once more when come ining the mosque. Confronting Mecca and everyone praying in one way and at one clip. They all believe the same manner and it shows why they have such a strong community. No 1 is seeking to draw off and do their ain thing. It made me experience nearer to my ain God, and that it makes life easier cognizing that basically we all have the same belief in one God, despite the different ways we worship. I gained a closer relationship with my best friend and with my God and that truly changed me.