Memo Week

We have more than fifteen years of experience In the Puerco Rican market helping successful entrepreneurs establish or expand their operations in the Island. Our expert team has made a thorough analysis based of the information you gave us and is ready to present you the knowledge needed to make an informed decision. I am sure this data will be of great value to you and your partners. Puerco Rice is ranked 40 by the World Bank Group in the list of â€Å"Ease of Doing Business† out of 1 89 in 2014. The same organization ranked the Island number 18 In the starting a business category.There are SIX procedures that need to be fulfilled in order to establish a new enterprise in Puerco Rice as a Corporation: 1 . Check online the uniqueness of the company name and register online at the PR Department of State to obtain a business certificate. 2. Apply for an employer identification number (NINE) with the US Internal Revenue Service and the PR Department of Treasury (Department De Hac ienda). 3. Apply for a municipal business license. 4. Request unemployment and disability account numbers from the PR Department of Labor and Human Resources. 5.Subscribe to a workmen's insurance policy (Fond del Secure del Estate). 6. File an application with the Treasury Department to get the Merchant certificate. These six basic steps will help you begin the process of establishing your operation in Puerco Rice lawfully. There are several other processes you must take care of to ensure that the business will run smoothly. In Puerco Rice all companies are required to provide a yearly financial statement. If the company Is incorporated outside of the Island or if It has a turnover of more than Sum must also include an audited balance sheet.Also, companies must present CPA certified accounting report and a financial statement. Like the United States, companies unction as Spa's that provide public attestation services must be registered with the Public Accounting Oversight Board. Ent ities registered in Puerco Rice are required to prepare and file several statutory reports with different governmental agencies. There are four basic returns that apply to almost every entity: 1 . Income tax return – Entities doing business in Puerco Rice are subject to income taxes that range from 20% to 30%.A return must be filed with the Secretary of Treasury by corporations on or before the 15th day of the month following the end of the taxable year. A foreign entity is subject to Puerco Rice income taxes on its Puerco Rice sourced income and on its Income effectively connected with the Puerco Rice operations. They are allowed to deduct expenses related to the Puerco RICE operations, such as depreciation, also allowed. 2. Estimated income tax payments – Payment of the tax must be done in four installments on or before the 1 5th day of the fourth, sixth, ninth, and twelfth month of the taxable year. . Personal property tax return – All personal property is su bject to a tax that ranges from 5. 80% to 8. 83% depending of the municipality in which is located. This return and payment is due on or before May 15 with the Municipal Revenue Collection Center (CRIME). 4. Volume of business declaration – All businesses are required to pay a license tax based on gross revenues generated. The tax rate varies depending on the municipality but ranges from . 002 to . 005 in the case of non-financial businesses.Also, all corporations registered with the Department of State of Puerco Rice must file an annual corporation on or before April 15 of every year. Puerco Rice has a developed banking industry with 19 commercial banks, most of them local corporations. The FIDE a federal agency that oversees Nanking operations regulates all local commercial banks. Locally the COIF (Commissioner of Financial Institutions of Puerco Rice) regulate, supervise and oversee the financial institutions operating in Puerco Rice.This gives your operation the assurance that all your banking transactions will be made safely in the Island. Credit transactions are held by banks and most of them offer opportunities to entrepreneurs that are establishing business in Puerco Rice. In MEG'S specific area of business, which is mental counseling, Puerco Rice has local laws that apply to foreign counselors who want to establish offices. Being your company originally from Massachusetts, you must present evidence that you passed the NBC national exam.Also you must present evidence that your curriculum complies with certain specific competences in counseling. After all your accreditations have been evaluated by the Professional Counselors Review Board of PR Mount Regenerator De Consenters Professionals De PR) they will issue a provisional license that will allow you to make business as a professional counselor. After that license is provided, you will have three years to comply with 500 mentoring hours given by a board certified mentor hat will award your perm anent license.The license must be renewed every three years and comply with 45 hours of continuing education. We are confident that the information provided in this communication will be useful in the decision of you and your partners. It is very important that MEG Inc. Complies with all local laws and avoids problems that can slow the expansion process. LIMP recommends that MEG Inc. Continue with the expansion plans in Puerco Rice as soon as possible. We look forward to meet with your executive team and continue forward with the plans. It will be a pleasure doing business together.

My Growth As A Writer Essay

Writing has seemed to be a difficult process for me over the years. This is why it was my choice to enroll myself in creative writing classes over the last 6 years. The most difficult process for me in writing is generating ideas. You can learn to use proper structures for sentences but sadly creativity is something you can learn. In my play, The Doctor and the Patient, I displayed my best writing, and it gives a good example of what I have learned in this class. â€Å"THE PATIENT: Look,  man—we’re all different. Each individual can’t be typed into a group. All minds—souls, even— are different. But we all have something in common: we’re human. And it’s beautiful. † Is an allegory, often used in poetry. Due to the depressed nature of the patient, he finds something that can bring light into his world. Though he is stubborn, and rejects medicating and therapy sessions, he finds a false sense of security. My style of writing is usually freeform, in my spare time I usually write  post-apocalyptic situations, dark comedy, or serious. I have grown majorly at imagery and developing characters and dialogue. The tone of my writing is usually mellow, and flows rather quickly. And I have learned to construct a story arc that does not change too erratically. Future goals of mine would to get a few of my works published in a few small newsletters. Overall, I think my writing has improved drastically, I have learned how to style many different types of stories and writings.

Experimental economics summary paper Essay Example | Topics and Well Written Essays - 500 words - 15

Experimental economics summary paper - Essay Example information regarding quality and to ensure quality control is through the use of a third party that certifies and endorses products to comply with certain standards. A total of 21 buying sessions with 20 trading periods per session were conducted having 5 sellers and 6 buyers per period. The sellers could sell two super or two regular grade products per session. They had to pre-commit to quality in secret prior to any selling taking place. The fact that regular costs less to produce is a universal fact and all subjects were aware of it. They did not however know the actual difference. Offers were posted up on a whiteboard and at the end of each period, the grades of goods sold revealed. The reputation-only phase of the experiment kept the identities of sellers and hence their sales records revealed. The cheap-talk signaling phase gave sellers the option of either displaying a grade to buyers, or displaying no grade and just the pricing information and numbers up for sale. The certification part entailed ‘paying’ a fixed amount by the seller to certify their goods. The findings hence are in the categories of reputation, perception cr eated by â€Å"cheap-talk† and third-party certification and endorsement. It was discovered that reputation alone may not be enough to satisfy buyers of the quality they were paying for. The number of goods sold increased when compared to the baseline model where no information regarding quality was available. In the second part of the study, sellers were asked to label their goods with vague environmental quality claims. These also were discovered to be not enough in increasing efficiency or the number of high-quality units. This sort of cheap-talk signaling was found to be effective only when buyers were experienced. In the final part of the study dealing with certification, it was found that verifiable claims where a third party was introduced to monitor quality can help consumers find the information they need before buying.

Current International Debt Crisis (Greece Crisis) Essay

Current International Debt Crisis (Greece Crisis) - Essay Example The countries had fallen into a debt trap and there was problem of cash crunch and liquidity crisis in the banking sector. Thus the Euro zone faced both fiscal and monetary policy problems along with a slowdown of the economies. The main reason behind this is the common monetary policy that these countries have owning to the adoption of the Euro currency across the entire zone but different fiscal policies for each of the countries. The countries of this zone had decided to limit their borrowings to a certain designated level but they could not restrict the borrowings to that level (Feldstein, 1997, p.31). Thus there was a problem of convergence for all the countries that came under this zone. Spain Economy before and after the Crisis Since the year 2004, in the post election era, the economy of Spain has experienced a steady growth rate. This was followed with a boom in the housing market clubbed with a hike in the oil prices. However, the trade deficit of the country continued to i ncrease along with an increase in the rates of inflation. The housing bubble that took place in Spain faced a set back and the country fell into a complete debt trap which led to this financial crisis. This continued till 2011, with the trade deficit accounting for, as high as 8.5% of the GDP. The country faced a rating downgrade along with the crisis in the banking sector due to shortage of liquidity. The growth rate of Spain encountered a sharp decline from the year 2008, in the post financial crisis period of the US. From the above graph it is evident that the growth rate of the country started falling drastically after this period and hit the bottom in the year 2009. However, even after recovering from it in 2011 it again faced a jolt in the pre 2012 period owing to the euro zone crisis (Weisbrot and Montecino, 2010, p. 9). The reasons behind this fall in the growth rates was the over valuation of the exports of the country, the attempts of the government of Spain to cut the spe nding and the bursting of the housing market bubble. During the 2004, post election period, the country had faced a decrease in the unemployment rate which reflected the prosperity of the economy of Spain. However the rate of unemployed rose sharply and reached the peak in 27.2 % in March 2013 and it had mainly affected the youth of the country. The lack of flexibility in the labour market was the chief reason for such employment conditions. The above graph shows that the Spanish government has presented a deficit budget since the year 2009 and this budget deficit was 9.4% in 2012. This had happened mainly because of the huge debt burden that the country had entangled itself into. The country had to provide for the high percentage of unemployed people in the country (Tremlett, 2011, p.1). Along with this the tax revenue also decreased due to the presence of recession in the economy. The debt that the government of Spain owed also had a drastic increase which is shown in the graph be low. The condition of the monetary system of Spain was such that the rate of interest for long term bonds was at 7% which almost touched the critical level. The Spanish government did not have the capacity for Seigniorage. Hence the Spanish money markets faced with the problem of liquidity which in turn increased the rates of interests. The inflation rate also went below the critical level marked in

'Man's search for meaning by Viktor Frankl Research Paper

'Man's search for meaning by Viktor Frankl - Research Paper Example Man’s Search for Meaning.† The themes are so critically reviewed to the extent that the critical application of Viktor’s text gives a perfect analysis for other different real-life occurrences. Given the reason to critical applicability, the below essay critically analyzes the movie â€Å"Eternal Sunshine of the Spotless Mind† all from a critical viewpoint of Viktor’s reasoning ideas. On one hand, Viktor suffers as a victim of the Auschwitz Concentration camp as an inmate victim of the World War II. To Viktor, it is quite clear and the general fact that most of the inmates of such level are bound to loose meaning to life. Upon such situation, the inmates slowly grow weak right from the inside. The absolute result is witnessed by all when the individual reveals the inner weaknesses through poor mental conditions and extremely poor health appearances. According to Viktor, an inmate survived longer in the concentration camps depending on how strong the individual meaning for life was. Indeed, Viktor had critically reviewed the some of the most influential human life-facts in history (Victor, 38). In order for every divine individual to live a happy and satisfying life, it is in his or her basic interest to identify the basic purpose in life and derive the most positive fruits from it. The author believes in the conception that if one manages to identify a purpose to live, makes all possible positive feelings of it, and immensely lives to the imagined future outcome; then it is upon fate for the success to be witnessed. Whereas, on theother hand, â€Å"Eternal Sunshine of the Spotless Mind† brings about a whole new approach to people trying to find critical meaning for their lives. The film is set at the action of an estranged couple, former lovers who had their memories erased for the sake of better meaning for their individual lives. Well, the film could have been set on the basis of some fictional life events. However, it emanates and resemble the very

My role in this project Essay Example | Topics and Well Written Essays - 500 words

My role in this project - Essay Example arners acquire the language the language acquisition skills of the learners and how they the manner and ways in which they differ in terms of their optimisty optimism and attitudes towards learning a particular language. Teachers in different various fields, therefore, are required to possess a high degree of should awareness regarding such widespread individual differences which exists among the learners of learners’ individual differences in order to have a clear understanding of how to deal with different students with variable age and abilities in monolingual and multilingual classrooms. Learning style theme has been always an issue of second language acquisition. In our second project s, we dealt with learning style among of some a group of Arabic students. 20 of our participants were Saudi males and 6 Saudi females. My role in this project was divided into three parts. First, I was assigned to summarize an article by Angus Duff The titled of this article is (The Revised Approaches to Studying Inventory (RASI) and its Use in Management Education, 2004). As for the second part, Rasha and I were assigned to find participants and gather information from them. Since we did the survey online on (SurveyMonkey) Website, I sent the link of the survey to 20 of our participants. I know those participants and their educational background as well as to their current educational positions. The third part was analyzing the data. I tried my best to understand how the SPSS work. Adel and I persistently strived tried many time to analyze the data using the SPSS. Although, I encountered several obstacles during the process in achieving a perfect understanding of the mode of operation of the program, I At some point I stuck and could not perfectly understand how the program works but I got managed to get a general idea about it. This project helped me to get acquire some valuable knowledge regarding understanding of how the manner in which data are analyzed by either

Project Manager Work Assignment Example | Topics and Well Written Essays - 500 words

Project Manager Work - Assignment Example On top of that, the electrical system also has to be installed in the newly constructed house before hand over to signal the end of the project. When installing a water system in the newly built house, the major considerations that ought to be taken into account include the following: connecting the water supply into the house from the main supply often provided by the municipality as well as connecting the sewer and drainage systems to the municipality source. The trenches to lay the pipes that would supply the water system ought to be strategically dug such that they do not obstruct the movement of traffic as well as people. This also helps to prevent the pipes from damage. Cast iron pipes are suitable for the water supply into the house given that they will also serve a purpose in as far as the electrical system is concerned. The electrical system is earthed on the cast iron water pipes to prevent unprecedented electrical faults that may occur within the building. These pipes are also suitable for cooling and heating of water since they can sustain extremely high temperatures as well as cold temperatures. This goes along with the HVAC system which involves things like â€Å"electrical wiring, refrigerant and combustion systems, and airflow through heating ducts which all work together to add heating or cooling comfort to a home,† (Angie’s, 2014). With regard to the drainage and sewer system, PVC pipes are suitable since they are specifically designed for that purpose. These come in different sizes and shapes and they are flexible such that they can be heated to take the desired form. The other important aspect that ought to be taken into account in this particular project is related to the installation of the electrical system. The electrical system has to be connected from the main supply and proper breakers have

The Multicultural Marketing Essay Example | Topics and Well Written Essays - 1750 words

The Multicultural Marketing - Essay Example Today almost all major corporations are actively marketing their products beyond their original homeland borders. Infact the issue is generally not whether to market a brand in other countries or to target multiple audience but rather â€Å"how to do it† (as the same product with the same â€Å"global† advertising campaign, or â€Å"tailored† products and localized ads for each country). Today, marketers are much more aware of the significant opportunity that the varying demographic groups present. What's more, they realize that they can no longer afford to neglect the combined buying power of ethnic Americans who, according to estimates, make up $1.3 trillion, or 18.5%, of all US buying. To appeal to these highly lucrative and diverse audiences, marketers are abandoning traditional mass-marketing practices in favor of laser-focused, multicultural marketing efforts. This paper is discussing following points: 1. Understanding what is multicultural marketing? 2. Ways in which ethnicity can be incorporated into marketing strategy. 3. Presenting steps that how a marketer can reach its diverse customers in best possible way. 4. Importance of marketing for multicultural audience, and the benefits and advantages from being unique marketers for multicultural audience. ... This paper although focuses on cross-cultural marketing, the discussion is at the level of the individual nation-state rather than marketing between countries. In multicultural societies the composition of the population can be highly culturally diverse, comprising many ethnic groups which necessitate a cross cultural approach to marketing strategy and management as suggested by Rugimbana and Nwanko (2003). Here it is important to highlight the importance of ethnicity in marketing in multicultural societies or as WiLkison and Cheng (1999: 106) refer to it â€Å"international marketing at home. TECHNIQUES FOR MULTICULTURAL MARKETING: According to Tharp (2001), decision-makers in organizations in multicultural markets should have the skill of â€Å"border mentality† — identifying multiple situational-cultural meanings, or should perform the role of transmigrants† — bridging or overlapping agents among two or more subcultures. In order to be broad minded foll owing techniques should be adopted: 1) To spot patterns that allow subcultures to be grouped together, so that a common marketing Strategy may be extended to several subcultures in a group (â€Å"transcultural† marketing); 2) To develop a distinct marketing strategy for each subculture, if there is a significantly distinct cultural dimension that is important to the specific culture (multicultural marketing); 3) To further segment audiences in a subculture, if needed, in terms of cultural affinity, cultural identity or acculturation level (tactical adaptation within a subculture); 4) To develop parameters of culturally acceptable marketing stimuli; and 5) to establish a protocol for measuring cultural effectiveness of the stimuli. THE MOST CRITICAL ISSUES FACED BY MANAGERS   The critical issues are defined

The Cold War and US Diplomacy Essay Example | Topics and Well Written Essays - 1000 words

The Cold War and US Diplomacy - Essay Example Main body contains the appropriate representation of the information together with the critical analysis. The background of the doctrine, the most significant events, the central ideas and consequences of the Truman Doctrine are included. The information is supported by the examples from different investigations in this area. The conclusion provides an assumption of the given information. The method used is particularized examination of the literature together with the critical summarizing and personal inferences on the topic. The research works of different scholars together with logical argumentation is included to the paper. It was relevant to admit that USA government performed a number of policies in the second half of twentieth century that were called doctrines. That was considered to be an accurate foreign policy of America after the World War II. Such courses had been implemented in order to restrain the USSR politics and influence in the world (Roskin and Berry, 2010). The first doctrine that was performed by US government had been called the Truman Doctrine (Roskin and Berry, 2010). This policy left a significant mark and performed a huge impact in the history of the world in general and USA in particular. The Truman Doctrine was called after the president Harry S. Truman who introduced his course to the entire world. This policy was implemented in the 1945-1953 years in the USA (Roskin and Berry, 2010). This doctrine also called the â€Å"containment† policy was aimed to deter the USSR socialistic politics (Roskin and Berry, 2010). US government desired to stop communism that seemed to be unacceptable for the new democratic ideas that was spawned in America after the war. The matter was that Truman had to attain the post of the US president in a difficult time for the entire world. That was the period after the World War II when all the Europe remained to be destroyed and devastated (Nichols, 2014). Global crisis started to cover

Personal skills audit Essay Example | Topics and Well Written Essays - 1000 words

Personal skills audit - Essay Example More importantly, the most skilled, the most proficient, and the best-rounded (academic and skilled) will be the ones enjoying success in this world. In this regard, it is very essential for every individual to carry out self-evaluation in order to learn about personal strengths and weaknesses and put efforts accordingly in the required direction. This paper is an attempt to identify and discuss various areas in my personality that need improvement and that will help me in achieving a successful position in my chosen field in coming years. For this purpose, I carried out a skills audit in different areas of organizing, social group, communication and linguistic, and creative, aspects of my personal skills. In addition, the audit also included audit of cognitive, contingency, self-managing, and physical aspects. This audit enabled me to identify some skills in which I have proficiency, such as time management, delegating, teamwork, and personal presentation. Moreover, it also helped me identifying skills and areas in which I need awareness and guidance. This paper will particularly include five different areas that I can improve t he most, and will include discussion on the way a placement would contribute towards improvement in these areas since I am not undertaking any placement. The foremost area in which I lack skills and can improve the most is communication and language. Communication has always been an important aspect of every successful project or individual, and in many cases has been the reason behind failures in life. Based on the outcomes of my skills audit, although I am a good listener and have fluency over the language, I believe that I still lack skills when it comes to reflecting and questioning the processes, as well as my own practices. In today’s competitive era, it is essential that a person should continue to reflect on one’s own practices, the only way to ensure best practices

Society and Culture Essay Example for Free

Society and Culture Essay Conformity and Obedience Conformity and Obedience The desire to be accepted and belong to a group is an undeniable human need. But how does this need affect an individual? Social Premium 963 Words 4 Pages Solomon E. Aschs Opinions and Social Pressure (Scientific American, Vol 193, No. 5, 1955) In the 1950s the social psychologist Solomon Asch conducted a famous Premium 523 Words 3 Pages 12 Angry Men: Synopsis A Synopsis of 12 Angry Men One of the top one hundred movies of all time according to the American Film Institute (number 87 to be exact), and also listed as one of his Premium 1599 Words 7 Pages Definition of Abortion Abortion (noun): a. Termination of pregnancy and expulsion of an embryo or of a fetus that is incapable of survival. b. Any of various procedures that result in such Premium 1369 Words 6 Pages Machismo in Mexico: Downfall Due to Women’s Progression? Mexico is a country that has long been in a struggle to find a concrete national identity. This struggle transcends the boundary of gender identities as well. This is the Premium 2906 Words 12 Pages Opinions and Social Pressure In â€Å"Opinions and Social Pressure â€Å"(Solomon E. 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These questions Premium 492 Words 2 Pages Girls Living as Boys The New York Times Article – September 20, 2010 ‘Afghan Boys Are Prized, So Girls Live The Part’ In a nation where segregation of two different sexes are Premium 743 Words 3 Pages Peoples Temple Peoples Temple On November 18, 1978 more than nine hundred people died in one of the largest mass murder/suicides in history. The man that implemented and carried Premium 628 Words 3 Pages The Crucible interpretations of the word crucible as there is for the theme of Arthur Millers, The Crucible. Closely related to the word crucifixion, The Crucible is about a man put Premium 7088 Words 29 Pages Attitude-Organisation Behaviour Before coming to the main topic, we must be clear about the term â€Å"Attitude†, what the term means. 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Social psychologists have conducted numerous Premium 329 Words 2 Pages Developmental Psychology Developmental Psychology Notes for Chapter 12 Relationships: Frienship-Adult friendships can be viewed as having identifiable stages:  ABCDE model describes the different Premium 523 Words 3 Pages Most Important Life Changing Event There is one thing that happened in my life that changed it forever. This is the day my stepdad, Taylor, died. It started as a normal school day my freshman year. No Premium 582 Words 3 Pages The Elephant and Crowd Effect Shooting an Elephant is a short story written by George Orwell in 1936. 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I want to know what is deviance and what reasons adoes it exist .So in this paper I will discover these Premium 766 Words 4 Pages Discrimination Against Women Roslyn Willet wrote in her essay, â€Å"Working in a ‘Man’s World’†, that women are subject to closer scrutiny and harsher criticism than their male colleagues, which is Premium 540 Words 3 Pages Economics of Gender The purpose of this research paper is to investigate the social pressures of shopping amongst married households and determine if gender  plays a role in this chore and if Premium 817 Words 4 Pages

Landslide Limo Service Essay Example for Free

Landslide Limo Service Essay In regards to you request I have created a current employment compliance plan for Bradley Stonefield to ensure the process of starting a new business will be successful. Bradley Stonefield has explained his desire to start a Limousine company within the Austin TX area. Bradley Stonfield has indicated that his goal is to have25 employees within the first year of operation. The memo is to discuss and provide current employment laws and the consequences for non-compliance with said laws. Employment laws are created to protect the employer as well as the employee, failure to comply with any state or federal employee law could have an end result of complete failure, especially for smaller or new organizations. Non-compliance with employment laws can result in large or unaffordable penalties or severe actions. The memo will address 4 employment laws some are specific to Texas and the repercussion for non-compliance with said laws. The motor carrier safety improvement act of 1999, the equal employment act EEOC of 1972, employment at will for Texas, and Texas workers compensation act. The motor carrier safety improvement act of 1999: The Department of Transportation (DOT) established a separate administration with the Federal Motor Safety Administration on January 1 1999. (FMCSA, 2014) A limousine service has a standard set of regulations for smaller vehicles and larger capacity vehicles; the company must register with the FMCSA and have a current motor carrier identification report with the USDOT, must be current every two years. Each service vehicle must be insured with a minimum of the federal regulated minimum coverage in the event of a motor vehicle accident. The service driver must have and keep a current â€Å"C† class state driver’s license that includes a passenger endorsement. All drivers pre-employment must submit to a drug/alcohol test and must be willing to submit to random testing. Any service vehicle with the capacity to carry more than 9 persons and no more than 15 persons, the driver may not exceed a driving time of 10 hours. The driver/s must complete a safety inspection and maintain a vehicle safety and maintenance log before each trip prior to leaving the designated parking areas. All drivers must have a current driver’s license for the state and valid, and must either provide consent to have employer request driving records or provide current copies. Every vehicle that is used for service must be marked with a USDOT registration number and kept current. The company must keep and maintain all driving records/accident reports for drivers and vehicles for the past three years to current. (Federal limousine service and regulations, 2014) Failure to comply with federal regulations could result in a number of fees and penalties; Failure to maintain current DOT and license records can be up to or exceed $100.00 per violation, failure to maintain drug and alcohol records can be a fine up t0 $1000.00 per violation, failure to maintain current driving records can be a fine up to $2500.00 per employee, and any employee that is cited for using a vehicle during work hours for anything other than to transport a paying customer can result in up to a $10,000.00 fine. The equal employment act EEOC of 1972: The EEOC protect any persons from employment discrimination due to sex, color, religion, national origin, age, disabilities, political views, marital or family status, or sexual orientation. Failure to comply with EEOC laws can result in several lawsuits for discrimination, TSU woman’s basketball coach won a lawsuit in the sums of $730,000.00 for sexual  discrimination in 2011. She was originally hired in 2008 and then terminated shortly after, she had been threatened with a demotion and compared to a men’s coach Tony Harvey and this was terms for a lawsuit. Failure to comply with the current EEOC laws can result in a lawsuit as such and when an employee is terminated this example shows that no employee regardless of who they are should not be discriminated against due to personal feelings. Texas at-will employment â€Å"The general rule in Texas, and in most states, is that absent a specific agreement to the contrary, employment may be terminated by the employer or the employee at will, for good cause, bad cause, or no cause at all.† (Employment at will Doctrine in Texas – Appellate case law 2010) Even though is a â€Å"at-will or right to work† state federal laws still apply, if an employee is on a contracted time they are exempt from the at will law. In an organization that embraces the â€Å"at will† employer law, the employer must also agree to that an employee will not be terminated unless it is for â€Å"good reason†, if an employee is performing satisfactory work of higher they are not exempt but they are also not at risk. Again failure to comply can result in a large and/or detrimental lawsuit to the company. â€Å"The supreme court recognized in Montgomery County that the courts must carefully distinguish between carefully developed employer representation upon which an employee may justifiably rely, and general platitudes, vague assurances, praise, and indefinite promises of permanent continued employment† (Employment at will Doctrine in Texas – Appellate case law 2010) Texas workers’ compensation act: The workers compensation act is designed to tentatively and temporarily replace the wages for a worker when employment hours are missed due to an on the job injury/injuries. The law only applies when an employee is able to prove that they were injured on the job/on the clock, they are entitled to a percentage of there regular earnings and medical care for said injuries. Texas is the only state that is able to choose not to offer workers compensation in Texas less than 40% will opt out of the workers compensation coverage. An employer that has chosen to enroll with the workers compensation, the threat of a law suit for not paying medical bills, or  paying a portion of wages is not a possibility, for the remaining 40% of employers who do not use workers’ compensation are suspect to possible lawsuits that could include coverage up to full wages for time missed. Texas employees are also able to decline to pay into workers compensation, and there are limitations to collecting of filing for workers compensation: If the employee is under the influence of drugs or alcohol, if the employee suffered from a self-induced injury, the injury was caused by a non-employee or was for personal reasons, or the injury was obtained while off duty. References: FMCSA. (January 1, 2014) retrieved from Federal Motor Carrier Safety Administration: http://www.fmcsa.dot.gov/mission Federal limousine service and regulations. (2014) Retrieved from Limo service limousine service regulations: http://www.airportcommuter.com/worldwide/federal_limo_regulations.htm Employment at will Doctrine in Texas – Appellate case law (2010) retrieved from Texas opinions: http://www.texas-opinions.com/law-employment-at-will.html

Foam Assisted Lift Technology to Improve Recovery Factor

Foam Assisted Lift Technology to Improve Recovery Factor PROCEEDINGS, INDONESIAN PETROLEUM ASSOCIATION Forty first Annual Convention Exhibition, May 2017 Foam Assisted Lift Technology to Improve Recovery Factor from Sensitive Wells, lesson learned from Total EP Indonesie Ramot Sianturi* Jodi Astorifa Anggoro* Muhammad Nadrul Jamal* Chiko Eko Jatmiko* ABSTRACT Total EP Indonesie (TEPI) currently produce ÂÂ ±1600 MMSCFD of gas from 5 major gas fields, which are Tunu, Sisi-Nubi, South Mahakam, Peciko and Tambora. Except South Mahakam and Sisi-Nubi, all other fields are mature and already in declining production. On some very sensitive gas wells, there have been liquid loading problem observed, a phenomena of inability to continuously lift liquid from borehole. The accumulated liquid increases hydrostatic pressure and eventually stop the well production. As a solution, TEPI introduced a Foam Assisted Lift (FAL) technology in 2011 as a pilot phase, and continued in 2012-2013 on more wells part of FAL trials. The principle of FAL is to generate bubbles to reduce hydrostatic pressure, through surfactant injection from surface to down-hole using capillary string (CS) set under specific well intervention arrangement. Starting from the pilot phase, TEPI have performed several improvements and development of robust down-hole equipments, operation, and also the selection criteria of candidate wells. During several phases of FAL pilots, TEPI had defined the selection method and criteria of good FAL candidates; good productivity (defined as Porosity x Net pay thickness), good offload response, condensate and liquid ratio less than 60%, and bottom hole shut in pressure higher than 1000 psi. The new selection criteria was fully implemented in 2015 campaign, and resulted in improved production in 10 wells. FAL is considered as proven technology to maintain production stability of very sensitive gas wells. Keywords: Capillary string, liquid loading, foam assisted lift, selection criteria INTRODUCTION Total EP Indonesia (TEPI) produces ÂÂ ±1600 MMscfd in 2016, it was decreasing sharply from 2010 which could produced ÂÂ ±2000 MMscfd. One of the main challenges to maintain the plateau production of TEPI is the liquid loading issue which means the inability to lift liquid out from gas wells. This liquid loading issue triggers to self killing process as shown in Figure 1. In the beginning of wells life, well produced in high gas rate and relatively dry. Through the time gas production decreases, water starts to be produced and less energy to lift the liquid. As the consequence, liquid will start to be accumulated in the borehole then eventually stop the well production. Liquid loading issue would always happened in gas wells, it just only the matter of time. To minimize and longer wells life, until recently TEPI performs regular offload by decreasing Well Head Flowing Pressure (WHFP) close to atmospheric pressure and flaring, involving substantial means such as testing barge and personnel. These offloading activities present specific risks, not only for safety, personnel, and assets, but also impact in environment from the flaring activity which results in Green House Gas (GHG) emissions. Moreover, this offloading is only temporary solution to boost the production. Therefore, a continuous offloading system is required to maintain the sustainability of production. Several technologies for continuous offloading are shown in Table 1. Based on Table 1, the most possible technology to be applied is Foam Assisted Lift (FAL) through CS considering no energy required, comply with company rules, and less cost compare to others. Principal of FAL is by creating foam at down-hole to reduce the hydrostatic pressure at wellbore in order to help the lifting of liquid to surface. The process sequence of FAL is shown in Figure 2; Addition of surfactant inside the well will reduce gas-liquid surface tension The reduction of surface tension will impact to the reduction of liquid density Hydrostatic pressure will be reduce as the impact of lighter liquids density Reduction of hydrostatic pressure will give more drawdown, delta pressure between reservoir pressure and bottom hole flowing pressure (BHFP) Additional drawdown will give more gas rate production Technology FAL has been developed in TEPI in 2011 as a pilot phase and continued in 2012-2013 on more wells as part of FAL trials. Starting from the pilot phase, TEPI have performed several improvements and development of robust down-hole equipments, operations, and also the criteria of candidate selection. CAPILLARY STRING INJECTION SYSTEM Down-hole Equipment CS down-hole system is an additional tubing (injection system) that inserted inside production tubing. Even though additional CS inserted inside, TEPI still complies and respects to safety by keeping down-hole safety valve (DHSV) installed. It is mandatory to equip subsurface safety valve in onshore and offshore wells in TEPI for safety purpose as second barrier if any damage or malfunction of surface system happened. Initially the DHSV opening and closing is controlled by hydraulic pressure from control panel but after equipped with CS down-hole system, the opening and closing is controlled by surfactant pressure from surface surfactant facilities. DHSV in CS well is inserted or incorporated in a Weatherford Injection and Safety Hanger (WISH). The WISH hanger also locks the CS tubing, top and injection valve, and dual check valves as shown in the Figure 3. Dual check valves are used at top and bottom injection valve to prevent well pressure from production tubing entering the system in CS tubing and DHSV control line. Besides that, the purpose of dual check valves also to prevent reverse flow of surfactant or fluid s from wells which is potentially could cause plugging. Top injection valve installed immediately after WISH with purpose to pressurize and open DHSV at certain cracking pressure (ÂÂ ±2000 psi) then it will allow surfactant to flow to bottom part of CS tubing. Bottom injection valve is installed at the bottom part of the tubing with purpose to inject surfactant inside production tubing. Surface Facilities Surface facilities were designed to allow the surfactant injection from surface to wellbore with consideration to safety aspect, production reliability, and production availability. Whole surface facilities in CS well are shown in the Figure 4. CS surface facilities consist of several equipments as follow: Surfactant tank; Tank that used shall be made from metallic tank since based on MSDS, surfactant is consider as flammable fluid. Pump; Surfactant injection pumps type is positive displacement driven by instrument gas. In the earlier phase, installed pump is only one but due to the frequency of pumps failure, it is decided to install dual pump with philosophy one in operation and one as back-up. Pressure Switch High-High (PSHH); PSHH is installed to protect the equipment from overpressure due to blocked outlet discharge of surfactant injection line or reverse flow from reservoir. Pressure Switch Low-Low (PSLL); PSLL is installed to identify any leak/ rupture in the injection line or to identify if the pump stop working that could lead to pump cavitations. Pressure Safety Valve (PSV); PSV is installed at discharge line of pump to protect the surface facilities Surfactant Criteria that shall be considered during surfactant selection process are the foam efficiency and stability. Several laboratory tests have been performed to check and validate these two criteria. Qualifications of surfactant that been used in TEPI are as follow: The product could be used high temperature environmental ( ÂÂ ±1760C) since it would be injected up to wellbore No plugging issue cause by surfactant if injection stopped Compatible with other chemicals that injected in the flow-line, i.e corrosion inhibitor CANDIDATE SELECTION In the early phase on 2011, candidate of CS wells were selected based on the wells behavior (stable or intermittent flow), offload frequency, turner rate, and response to shut in for pressure build up (SIBU). The preliminary step for candidate selection is the wells behavior review before going in to deeper to the other criteria. A well that suffered with liquid loading could be identified by increasing of water production rate, and then followed by sudden decrease of gas production rate and decreasing of liquid lifted to surface that corresponding to the critical/ turner rate reached. The trend of WHFT also gives a good sign to do preliminary selection. Case 1 Well with Low Productivity and Low Gas Rate during offload Figure 5 is one of CS wells production evolution profile that selected based on the selection criteria above. As shown in the graph, the well still gave response to the offload that performed on October 2012 with high water production, ÂÂ ±700 bwpd but in limited gas rate, ÂÂ ±0.5 MMSCFD. This well clearly shown outflow problem as describes on liquid level column inside well based on pressure and temperature survey that given on Figure 6. CS was installed on May 2013, but there was no significant improvement in gas production even it was clearly confirmed that the well has issue in liquid lifting. Existence of water and response to offload could not ensure the successful of FAL, cut off of gas rate required to ensure the agitation and mixing between liquid and gas needs to be defined as well. Besides that, the productivity of the well needs to be checked as well. As shown in the IPR and VLP curve, well with higher productivity will give higher gain in any changes on VLP shape. Case 2 Well with Higher Condensate Liquid Ratio Figure 7 is sample of CS well that have high condensate ratio in liquid, ÂÂ ±80% of condensate in liquid. Based on the graph, gas rate production since October 2012 shown decreasing trend but still responsive to SIBU and offload (Qgas rate offload on August 2013 gave value ÂÂ ±1.5 MMSCFD). Considering the initial selection criteria, this well was a good candidate for CS, but after installed with CS, there was no significant improvement. Unsuccessful result potentially caused by the existence of high condensate rate. Since surfactant that used as FAL is water base, it would create foam if only water exist in the certain composition. If liquid consist more condensate, foam will not be created and the impact potentially will give additional back pressure to the well itself. Case 3 Well with Low Bottom Hole Shut In Pressure (BHSIP) Well in Figure 8 was installed with CS since August 2013. As shown in the graph, even though the well shown positive response in offload (Qgas rate at ÂÂ ±3 MMSCFD) and mainly produced water instead of condensate, the result after CS installation did not show positive improvement. Reviewing further from reservoir point of view, this well indicated a good productivity but the pressure (BHSIP) has been at low value. Based on the result on CS wells that selected based on criteria above (conventional approach), found that criteria above were still not capable enough to give higher success ratio. As in cases above, several parameters should be included in the selection process, such as productivity, response to offload, condensate liquid ratio, and BHSIP. Statistical approach has been performed to define the new selection that could give higher success ratio. Based on the review, parameters or criteria that could improve the success ratio are as follow: Productivity As shown in the Figure 5, more gain could be reached in the high productivity wells. The unloading of well with FAL through CS would give additional drawdown in front of the reservoirs. In the same drawdown, the higher gain would be given by the well with higher productivity. In TEPI, the productivity is represented by the height multiply with the porosity. The higher the height and porosity, the higher would be the productivity. In order to improve the success ratio of CS wells, TEPI implemented the cut-off productivity at value 250. Response to Offload FAL by surfactant does not bring any additional energy to the system. The well itself should be able to revive by itself in order to activate the foaming effect efficiently and effectively. Therefore, response to the offload is important to confirm CS candidate prior the installation. Good candidate for CS shall have an improvement in gas rate and liquid production at atmospheric pressure compared to LP. Based on review in existing CS wells, cut-off value to confirm candidate CS that implemented in TEPI is 1.3 MMSCFD in offload condition. Condensate liquid ratio Condensate is natural killer of foam. It would collapse the existence of foam. Based on laboratory test, minimum of 40% water in the liquid is still sufficient to create effective and stable foam. Therefore, the ratio of condensate and water needs to be considered as well during the selection candidate process. BHSIP BHSIP value could be used to represent reservoir pressure. Therefore, candidate for CS wells shall still have high BHSIP, it would not be too depleted reservoirs. Even though BHISP is used as one of the criteria, needs to be careful in the selection process since higher BHSIP could be also due to higher liquid column. Case 4 Well that Selected Based on New Selection Criteria New selection criteria that are included the cut-off productivity, gas rate during offload, condensate liquid ratio, and BHSIP have been fully implemented in 2015. TN-H13 is one of CS well that already selected based on this selection criteria. Productivity that represents by the value of height multiply with porosity is ÂÂ ±460 meanwhile the cut-off is at 250 Last offload that performed on August 2013 still gave value at 2.6 MMSCFD meanwhile the cut-off is at 1.3 MMSCFD Condensate ratio was at ÂÂ ±34% before CS installed meanwhile the cut-off is at 60% BHSIP based on pressure and temperature monitoring is at 1600 psi meanwhile the cut-off is at 1000 psi As shown in Figure 9, Production trend from point A (February 2014) to point B (May 2014) shown decreasing trend and limited water lifted to surface. In the end of May 2014, after reviewed based on new selection criteria, well gave significant improvement in gas rate after installed with CS. Gas production from point B (ÂÂ ±0.7 MMSCFD) increase to point C (ÂÂ ±2.5 MMSCFD) and then gave stable production. Good response to the FAL technology also given by the increasing of water rate that could lifted to surface. These new selection criteria have been fully implemented in 15 wells along 2015 and gave production improvement in 10 wells. DOWNHOLE MEMORY GAUGE As part of learning process, beside define the new selection criteria, the impact of surfactant injection rate on reduction of BHFP needs to be evaluated as well. The method to evaluate this BHFP reduction is by installing memory gauge at the edge of CS tubing. Total memory gauges installed are 5. TN-H13 is selected based on the new selection criteria and it gave positive result in gas production after installed with CS. Positive impact on the gas production could be explained in Figure 10. Performed test was by varying the injection rate through several periods. It was started with low injection rate to maximum injection rate. Stabilization period was given each time injection rate changed. The purpose of stabilization period is to have same baseline in each step of injection rate. Increasing of injection rate gave inline result with increasing pressure reduction of BHFP. At the end of the trial, surfactant injection was stopped in order to see the impact in pressure reduction of BHFP. From Figure 10, it is clearly shown that by stopping surfactant injection, BHFP would be back to initial value. Therefore, it could be concluded that the addition of surfactant obviously gives positive response to production improvement. The addition of CS gave reduction of BHFP by 160 275 psi, which means additional drawdown is given to the well that will impact to additional gas rate. CONCLUSIONS Fully implementation of new selection criteria (productivity, response to offload, condensate liquid ratio, and BHSIP) are applied in 2015 campaign. It is confirmed that the implementation could improved production in more than 10 wells. Surfactant injection inside the well that suffered with liquid is confirmed could give additional drawdown that impact to the addition of gas rate production as confirmed from memory gauge installation result. FAL is considered as proven technology to maintain production stability of very sensitive gas wells. ACKNOWLEDGEMENTS The authors gratefully acknowledge permission from SKK MIGAS, INPEX, and TOTAL to publish this paper. Our biggest gratitude is also gives to all parties who provided valuable comments and inputs during the preparation of this paper. REFERENCE Lea, James, Henry Nickens, and Mike Wells. (2008). Gas Well Deliquification. 2nd Edition. Gulf Professional Publishing. Table 1. Dewatering Technologies Figure 1. Liquid Loading Phenomena in Gas Wells Figure 2. Process Sequence of FAL Figure 3. CS down-hole configuration Figure 4. Process Flow Diagram and Emergency Shut Down (ESD) system Figure 5. Production Evolution of TN-B1 Figure 6. Gradient Pressure in Shut in and Flowing Phase of TN-B1 Figure 7. Production Evolution of TN-N25 Figure 8. Production Evolution of TN-P13 Figure 9. Production Evolution of TN-H13 Figure 10. Memory Gauge Result of TN-H13

Cheese report :: essays research papers

String Cheese Place of Origin: Although snack-size sticks of mozzarella are now sold under this name, true string cheese originated in Syria, and often comes in a braided rope. The flavor is similar to mozzarella, but saltier. Ingredients: String cheese is usually made from Mozzarella cheese. The ingredients used to make Mozzarella cheese consists of: pasteurized part-skimmed cow's milk with starter cultures, enzymes, and salt. It can also come in smoked and unsmoked versions, often with garlic and onion added. Methods of Making: String cheese is mainly made from mozzarella cheese. The only difference is it’s molded rather than extruded, but otherwise the cheeses are very similar. Mozzarella is made with pasteurized part-skimmed cow's milk with starter cultures, enzymes, and salt. Ripening of Curing Time: String cheeses are domestic products, which are sold as fresh cheese without aging. String cheese belongs in the Italian category of ‘pasta filata’, for which the typical procedure involves a heat treatment of a cheddared curd at temperatures between 65-70 °C. Such cheese is often made from un-pasteurized milk with high acidity; the heat treatment of the curd assures that the cheese is safe to eat and generally has a shelf life of several weeks if kept in proper cold storage. Smoked String cheese has prolonged shelf life due to the preservative effect of smoking. Description of Cheese: Sting cheese has is pale yellow/white with a smooth texture. It is roughly cylindrical, about 6 inches long and less than 1 inch in diameter. It has a sweetly mild flavor with almost no odor or aftertaste. Uses: It is nearly always mozzarella but can be another semi-soft cheese instead. String cheese is eaten by pulling "strings" of cheese from the cylinder along its length and eating these strings. It is considered a â€Å"snack food.† It is also known to be added to salads and pizzas. Proper Storage: Soft cheeses spoil quickly and must be refrigerated until used. To prevent drying out, cheese should be carefully covered with a moist cloth, waxed paper or foil. Whenever possible, the original wrapper or cover should be left on the cheese. This cheese may also be frozen, but this may cause the cheese to become dry and crumbly. The cheese should be packaged in small pieces weighing a pound or less and used as soon after thawing as possible. Interesting Information: Cheddar may come in first, but Mozzarella is runner-up when it comes to per capita consumption in the U.

Imagination and Realism in Hamlet :: GCSE English Literature Coursework

Imagination and Realism in Hamlet      Ã‚  Ã‚   Shakespeare’s tragic drama Hamlet is a composite of poetic and realistic elements. Which predominates? This paper analyzes the presence of both realism and imagination.    Richard A. Lanham in â€Å"Superposed Plays† discusses the poetic or imaginative side of Hamlet:    The real doubt comes when we ask, â€Å"What poetic do we bring to the Hamlet play?† As several of its students have pointed out, it is a wordy play. Eloquence haunts it. Horatio starts the wordiness by supplying a footnote from ancient Rome in the first scene, by improving the occasion with informative reflections. Everybody laughs at Polonius for his moralizing glosses but Hamlet is just as bad. Worse. Gertrude asks him, in the second scene, why he grieves to excess and he gives us a disquisition on seeming and reality in grief. The King follows with h is bravura piece on grief. Everybody moralizes the pageant. The Hamlet play abounds with triggers for straight revenge-tragedy response. The whole â€Å"mystery† of Hamlet’s hesitant revenge boils down to wondering why he doesn’t go ahead and play his traditional part, complete with the elegant rants we know he can deliver. (89)    The real battle in the play between imagination and realism is forcefully presented by another literary critic. Harold Goddard’s essay, â€Å"Hamlet: His Own Falstaff,† highlights this battle in the play:    Hamlet, the conclusion is, is a failure because the materials Shakespeare inherited were too tough and intractable. Too tough and intractable for what? That they were too tough and intractable for a credible historical picture may be readily granted. But what of it? And since when was poetry supposed to defer to history? Two world wars in three decades ought to have taught us that our history has not gone deep enough. But poetry has. The greatest poetry has always depicted the world as a little citadel of nobility threatened by an immense barbarism, a flickering candle surrounded by infinite night. The â€Å"historical† impossibility of Hamlet is its poetical truth, and the paradox of its central figure is the universal psychology of man. (14)    The play opens on the ramparts of Elsinore castle – a very realistic setting. But very soon the imaginative element of a ghost, the likeness of dead King Hamlet, makes its appearance before Barnardo, Marcellus and Horatio. Mysteriously, it says nothing, prompting Horatio and Marcellus to leave in search of Hamlet, the prince and their friend, who might be able to interpret this spectral figure. Imagination and Realism in Hamlet :: GCSE English Literature Coursework Imagination and Realism in Hamlet      Ã‚  Ã‚   Shakespeare’s tragic drama Hamlet is a composite of poetic and realistic elements. Which predominates? This paper analyzes the presence of both realism and imagination.    Richard A. Lanham in â€Å"Superposed Plays† discusses the poetic or imaginative side of Hamlet:    The real doubt comes when we ask, â€Å"What poetic do we bring to the Hamlet play?† As several of its students have pointed out, it is a wordy play. Eloquence haunts it. Horatio starts the wordiness by supplying a footnote from ancient Rome in the first scene, by improving the occasion with informative reflections. Everybody laughs at Polonius for his moralizing glosses but Hamlet is just as bad. Worse. Gertrude asks him, in the second scene, why he grieves to excess and he gives us a disquisition on seeming and reality in grief. The King follows with h is bravura piece on grief. Everybody moralizes the pageant. The Hamlet play abounds with triggers for straight revenge-tragedy response. The whole â€Å"mystery† of Hamlet’s hesitant revenge boils down to wondering why he doesn’t go ahead and play his traditional part, complete with the elegant rants we know he can deliver. (89)    The real battle in the play between imagination and realism is forcefully presented by another literary critic. Harold Goddard’s essay, â€Å"Hamlet: His Own Falstaff,† highlights this battle in the play:    Hamlet, the conclusion is, is a failure because the materials Shakespeare inherited were too tough and intractable. Too tough and intractable for what? That they were too tough and intractable for a credible historical picture may be readily granted. But what of it? And since when was poetry supposed to defer to history? Two world wars in three decades ought to have taught us that our history has not gone deep enough. But poetry has. The greatest poetry has always depicted the world as a little citadel of nobility threatened by an immense barbarism, a flickering candle surrounded by infinite night. The â€Å"historical† impossibility of Hamlet is its poetical truth, and the paradox of its central figure is the universal psychology of man. (14)    The play opens on the ramparts of Elsinore castle – a very realistic setting. But very soon the imaginative element of a ghost, the likeness of dead King Hamlet, makes its appearance before Barnardo, Marcellus and Horatio. Mysteriously, it says nothing, prompting Horatio and Marcellus to leave in search of Hamlet, the prince and their friend, who might be able to interpret this spectral figure.

Hacking Defined :: essays research papers

A. What is hacking?   Ã‚  Ã‚  Ã‚  Ã‚  Hacking is the act of penetrating computer systems to gain knowledge about the system and how it works.   Ã‚  Ã‚  Ã‚  Ã‚  Hacking is illegal because we demand free access to ALL data, and we get it. This pisses people off and we are outcasted from society, and in order to stay out of prison, we must keep our status of being a hacker/phreaker a secret. We can't discuss our findings with anyone but other members of the hacking/phreaking community for fear of being punished. We are punished for wanting to learn. Why is the government spending huge amounts of time and money to arrest hackers when there are other much more dangerous people out there. It is the murderers, rapists, terrorists, kidnappers, and burglers who should be punished for what they have done, not hackers. We do NOT pose a threat to anyone. We are NOT out to hurt people or there computers. I admit that there are some people out there who call themselves hackers and who deliberately damage computers. But these people are criminals, NOT hackers. I don't care what the government says, we are NOT criminals. We are NOT trying to alter or damage any system. This is widely misunderstood. Maybe one day people will believe us when we say that all we want is to learn.   Ã‚  Ã‚  Ã‚  Ã‚  There are only two ways to get rid of hackers and phreakers. One is to get rid of computers and telephones, in which case we would find other means of getting what we want.(Like that is really going to happen.) The other way is to give us what we want, which is free access to ALL information. Until one of those two things happen, we are not going anywhere. B. Why hack?   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  As said above, we hack to gain knowledge about systems and the way they work. We do NOT want to damage systems in any way. If you do damage a system, you WILL get caught. But, if you don't damage anything, it is very unlikely that you will be noticed, let alone be tracked down and arrested, which costs a considerable amount of time and money.   Ã‚  Ã‚  Ã‚  Ã‚  Beginners should read all the files that they can get their hands on about anything even remotely related to hacking and phreaking, BEFORE they start hacking. I know it sounds stupid and boring but it will definetly pay off in the future. The more you read about hacking and phreaking, the more unlikely it is that you will get caught. Hacking Defined :: essays research papers A. What is hacking?   Ã‚  Ã‚  Ã‚  Ã‚  Hacking is the act of penetrating computer systems to gain knowledge about the system and how it works.   Ã‚  Ã‚  Ã‚  Ã‚  Hacking is illegal because we demand free access to ALL data, and we get it. This pisses people off and we are outcasted from society, and in order to stay out of prison, we must keep our status of being a hacker/phreaker a secret. We can't discuss our findings with anyone but other members of the hacking/phreaking community for fear of being punished. We are punished for wanting to learn. Why is the government spending huge amounts of time and money to arrest hackers when there are other much more dangerous people out there. It is the murderers, rapists, terrorists, kidnappers, and burglers who should be punished for what they have done, not hackers. We do NOT pose a threat to anyone. We are NOT out to hurt people or there computers. I admit that there are some people out there who call themselves hackers and who deliberately damage computers. But these people are criminals, NOT hackers. I don't care what the government says, we are NOT criminals. We are NOT trying to alter or damage any system. This is widely misunderstood. Maybe one day people will believe us when we say that all we want is to learn.   Ã‚  Ã‚  Ã‚  Ã‚  There are only two ways to get rid of hackers and phreakers. One is to get rid of computers and telephones, in which case we would find other means of getting what we want.(Like that is really going to happen.) The other way is to give us what we want, which is free access to ALL information. Until one of those two things happen, we are not going anywhere. B. Why hack?   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  As said above, we hack to gain knowledge about systems and the way they work. We do NOT want to damage systems in any way. If you do damage a system, you WILL get caught. But, if you don't damage anything, it is very unlikely that you will be noticed, let alone be tracked down and arrested, which costs a considerable amount of time and money.   Ã‚  Ã‚  Ã‚  Ã‚  Beginners should read all the files that they can get their hands on about anything even remotely related to hacking and phreaking, BEFORE they start hacking. I know it sounds stupid and boring but it will definetly pay off in the future. The more you read about hacking and phreaking, the more unlikely it is that you will get caught.

Harnischfeger Corp Essay

I. Introduction In 1984 Harnischfeger Corporation was a leading producer of construction equipment. During the decade of the 1970s the company experienced tremendous growth. Annual sales grew from $150 million in 1970 to $646 million in 1981. However the company began to experience financial trouble in 1979. This was caused by a variety of factors: the company wasted a large amount of resources on an unsuccessful merger, the government of Iran defaulted on a $20 million order of equipment after the fall of the Shah, and the U.S. economy was in a period of recession with double digit rates of inflation. The company posted an operating loss in 1979 for the first time since 1938. The company’s financial difficulties continued until 1984. At this time management decided that restructuring was necessary if the company wanted to survive. (Harnischfeger, 1985) II. Restructuring Strategy The overriding objective of restructuring the company was to return to sustained profitability. The goals of the plan were four-fold: managerial/personnel changes, production cost reduction, change in overall business focus (e.g. in foreign joint ventures, and high technology areas), and a restructuring of debt (Palepu, 2000). The new executive position of Chief Operating Officer was created. Two new members of the executive team were hired in order to help push the company in a new strategic direction. As a result, engineering, manufacturing, and marketing divisions underwent significant changes in order to cut costs and reorient the company’s product offerings toward more profitable markets. (Palepu, 2000). The company started to focus its business on more overseas markets, where demand for mining and construction equipment remained strong. A relationship was established with Kobe Steel, Ltd., in which Harnischfeger agreed to source all of its construction cranes for sale in the US through the Japanese company. In addition, a contract to sell $60 million worth of mining shovels was entered into with the People’s Republic of China (Harnischfeger, 1985). Lastly, the company restructured its debt into three-year loans that required the company to maintain certain levels of cash, receivables, and net worth (Palepu, 2000). Accounting Strategy The new management at Harnischfeger implemented aggressive changes in accounting policy in an effort to make the company appear more profitable. The major areas in which accounting policy was substantially effected were in: changes in depreciation methods on assets, the use of LIFO liquidation in inventory valuation, the restructuring of the employees’ pension plan, a change in the way some types of sales were recognized, and a change in the fiscal year for foreign subsidiaries. (Palepu, 2000). In addition, management significantly altered the percentage of sales allocated to allowance for bad debt. Analysis shows that management exercised a great deal of flexibility allowed under GAAP in order to raise net income for 1985. Motivation for Accounting Strategy The new management has two long-term goals in mind. First, to increase the company’s presence in high-tech areas such as aerospace and pharmaceuticals and second, to make the company more global. These goals seem to require the company to pursue an aggressive earnings management strategy. In the short term the company needs joint ventures to survive. These joint ventures will provide Harnischfeger access to many new foreign markets and could be a potential source for cheaper labor. Effective earnings management could convince partners like Kobe Steel to be more receptive to investment in Harnischfeger. In addition the company needs cash to be able to participate in joint ventures that may require cross investment to build factories, hire foreign employees etc. Cash is also needed to invest in high tech industries which usually require large capital outlays in research and development. Management had strong motivation to show a profit in 1984. First, the company was preparing for its 100th anniversary celebration, and therefore needed a quick turnaround. As trivial as it sounds, this consideration probably sped up the timetable to recovery via aggressive accounting policy. Second, and more tangible, the restructuring plan included a provision which would award top executives an additional 40% of their base salary if the company achieved its financial goals for the year. Amazingly, management could receive another 40% of salary if the company outperformed those goals! III. Accounting Changes Effect of change in Sales Calculation Effective November 1, 1983, Harnischfeger incorporated products purchased from Kobe Steel, Limited and then re-sold by the company, into its net sales. During previous accounting periods, only the gross margin on these products was recognized as sales. As a result, both aggregate sales and cost of sales increased by $28 million. This accounting change did not have material impact on the overall net operating income as stated in the financial statement, however, it did have an influence on the quality of earnings, which is reflected by profit margin. Profit margin dropped to 1.44% from 1.55%, reflecting a 7.1% change in profit margin, after such a change was in place. The management claimed that this change â€Å"reflected more effectively the nature of the Corporation’s transaction with Kobe,† (Palepu, 2000, p.3-39) and we agree with the management’s view for two major reasons. First, Harnischfeger was operating in a macro business environment in which the company had to significantly reduce cost to survive. Outsourcing, an effective way of transferring production cost to more effective producers, could make the Harnischfeger focus on its core strength in product development capability and high brand power penetration. Second, Harnischfeger did phase out its own manufacture of construction cranes in Michigan and enter into a long-term agreement, under which Kobe would supply construction cranes. Also, effective November 1, 1983, Harnischfeger adjusted some subsidiaries’ ending period to September 30 instead of the previous ending July 31. This had the effect of lengthening the 1984 reporting period for these companies from 12 months, to 14 months, and increased sales by $5.4 million. Assuming these companies had the same profit margin as the parent, the change increased cost of sales by $4.3 million. We agree that the influence on net income is immaterial and that this change reflects more effectively the subsidiary’s business operation. But it does represent a one-time event which should be corrected for during analysis of the company’s potential for future profitability. Effect of Changes in Depreciation Method In 1984, Harnischfeger changed its depreciation policy for financial reporting purposes to a straight-line method from a principally accelerated method. A net income of $11 million was realized for 1984 when the straight-line method was applied retroactively to all assets depreciated under the accelerated method. The management viewed this as an approach to match the company’s standard with that of industry peers. We agree with the management in a way that this approach provides comparable standard. However, the timing of this action is questionable. This approach artificially improved the company’s financial strength in the short run and helped Harnischfeger negotiate its debt restructuring process with bankers. In the long run, however, the straight-line method will reduce profit in the years to come. Also, it was too aggressive to realize this income just in a one-year period, which reflected the incentive for management to achieve profit. In addition, Harnischfeger extended its estimated depreciation lives on certain US plants, machinery and equipment, and increased residual value on certain machinery and equipment. These changes resulted in an increase of $3.2 million in net income in 1984. Again, this reflected incentive for profit realization. The then-current high interest rate environment was supportive for residual value upward-adjustment, however, there were great risks involved. First, interest rate was on a down-trend after it peaked in 1982. Second, the liquidity of Harnischfeger machinery, for heavy-machinery manufacture, was low. Also, extension of depreciation lives would increase the maintenance costs and reduce profit in the years to come. Therefore, we suggest that Harnischfeger’s depreciation policies be closely watched when the economic environment changes Effect of LIFO Inventory Liquidation Harnischfeger reduced its inventory level in 1984, 1983 and 1982, resulting in a liquidation of LIFO inventory. This liquidation process led to gains when inventory, acquired at a lower cost in the earlier years, were sold at a higher price, resulting from higher inflation. Net income in 1984 increased by $2.4 million (in the form of gains), and liquidity was improved on the balance sheet. We view this as a sound business decision when the management can reduce operating cost by decreasing inventory level. Effect of Changes in Allowance for Doubtful Accounts Harnischfeger, for some reasons, adjusted its allowance for doubtful accounts to 6.7% of sales for 1984 from 10% of sales in 1983, resulting in $2.9 million in operating income for 1984. The company might try to increase sales by aggressively extending credit to doubtful customers, risking losing all of relevant sales. This is very skeptical as Harnischfeger gives no explanation. Effect of Changes in R&D Expenses Harnischfeger significantly cut its research and development expenses to $5.1 million in 1984, from $12.1 million in 1983 and $14.1 million in 1982. In 1984, operating profit was pumped up by $9.1 million when Harnischfeger didn’t follow the same level of R&D activities in 1983, reflected in the percentage of R&D as of sales. This is controversial to management’s strategy of focusing on the high technology part of its business and will damage its strength in the future. We conclude, therefore, that the management managed to increase profit by reducing R&D expenses on purpose. Effect of Changes in Pension Plan The company states, in the footnotes of its 1984 financials, that its salaried employee pension plan was well over-funded. The policy of Harnischfeger was to â€Å"fund at a minimum the amount required under the Employee Retirement Income Security Act of 1974.† (Palepu, 2000, p.3-38) This probably meant, in light of recent financial difficulties, that the company intended to fund at the minimum. Over-funding most likely came about as a result of the company reducing its workforce by about 45% in 1983. Harnischfeger terminated its Salaried Employee Retirement Plan in 1984, and created a new plan. This new plan included in increased minimum pension benefit, which probably served to make the pension restructuring more appetizing to employees. Cash resulting from the liquidation of the original plan was divided into two groups: $36.7 million went toward purchasing individual annuities in order to cover the obligations of the original plan, and $39.3 million went into an account called â€Å"Accrued Pension Costs†¦[to be] amortized to income over a ten-year period†¦Ã¢â‚¬  (Palepu, 2000, p.3.42) This pension plan change has three significant effects on the financial statements. First, pension expense was reduced in 1984 by $4 million. Second, net income increased by $3.9 million. Third, and most importantly, the company was able to show a positive cash flow for the year. Without this one-time injection, cash flow would have been ($7.6 million). Bottom Line: Financial Performance, Net of Accounting Changes The purpose of our analysis is to arrive at an estimated net income based only on the company’s core operations. That is, to determine its financial health without the distraction of one-time events and earnings management. The first step is arrive at a revised sales figure. The next step is to construct a table summarizing our estimation of Harnischfeger’s net income, net of the effects of all the accounting policy changes: Note that our analysis has tax-affected the result of changes in the fiscal year of subsidiaries, and the annual amortization amount for pension fund gains. Critique of Accounting Changes Our issue is not with the fact that Harnischfeger management now has an aggressive accounting strategy and is engaged in earnings management. Indeed, it seems perfectly reasonable to bring all subsidiaries under one fiscal year timetable. This will result in administrative efficiency. Also, the change in recognition of costs and revenues of Kobe Steel equipment is logical. Next, the company claims that all changes in depreciation policy are made to conform with other manufacturers in the industry. Further, the pension plan restructuring was authorized by the Pension Benefit Guaranty Corporation, and we have no other sources of information which cast the move in doubt. It seems logical that cutting the number of employees by 50% should cause a similar change in pension plan funding. In short, these accounting changes may be largely justifiable even though they represent aggressive earnings management. We do take issue with the fact that all of these accounting changes occurred in one year. That is, it seems suspicious that financial stability is neatly restored just in time for the 100th anniversary of the company, when executives stand to make an additional 80% of their salaries if goals are surpassed. As further proof of the validity of this concern, we see a contradiction between the decrease in R&D spending, and the company’s new strategy to explore different high technology product lines and services. Further, extension of depreciation lives for plant and equipment seems like a shameless way to increase net income. Finally, a dramatic decrease in the percentage allowance for doubtful accounts is difficult to justify, especially in a period of rising receivables. In conclusion, it seems that the company is taking a huge risk by betting that this one-time boost in income and cash will allow the company to successfully expand internationally and grow in new high tech areas and become profitable once again. IV. Financial Outlook Rather than a full recovery, it seems 1984 performance may be simply an aberration. Management cannot hide the effects of operations inefficiencies and uncooperative markets for long. We are encouraged by the fact that our estimated net $.41 loss per share far outshines the 1983 loss of $3.49. But we expect to see a negative cash flow in 1985, brought on by the absence of the one-time pension plan change. Contributing to this is a high balance in accounts receivable, which rose by 37.5% from 1983 to 1984. And at the onset of a decreasing interest rate environment, we expect the company to be burdened with high interest expense well into the future. Note, too, that the aggregate effect of the changes in depreciation policy will mean higher depreciation costs in future years. This, coupled with higher maintenance costs as equipment ages, will mean significantly higher operating costs. Finally, we expect the company to show a loss for 1985.

Milk and Cassava Cake Essay

Test for doneness am hold see Cooks blossom below. 5 Let the Cassava stripe cool down for 30 proceedings or longer before slit and serving. BENGS TIPS * The casava starch spread over cooks meteoric if you portion the blend into 2 or 3 sm all in aller pans than cook them all in one pan. The center of the cake gets cooked last so to test for doneness the step forwardstrip should be golden brown, then butt in a toothpick in the center and if comes out clean, its done. * Substitution for a creamier, tastier cake, use Half and Half, light cream or evaporated milk sort of of whole milk. Also, you mass use 6 egg yolks instead of 3 whole eggs.It is made from grated cassava which Filipinos call kamoteng kahoy or balanghoy. Desserts made from cassava are very frequent because cassava is easily grown anywhere in the country. This is another kakanin (Filipino native sweet delicacies) that is so perfect for special occasions and still for regular snack or dessert. It is so ea sy to make just mix all the ingredients and put it in the oven The scarce hard part is waiting for it to bake Cassava cake is so popular that there are a allot of different versions available.In a large-scale bowl, mix all cake ingredients thoroughly. 4. ecstasy to a lightly greased baking dish or pan. bake for 1 hour. 5. Pour the condensed milk and egg change on top of the cassava cake. Bake for 20 minutes more or until desired brown color is achieved. (I ordinarily bake it for 25-30 minutes because my husband loves it with a little burnt sides. ) 6. Remove from oven and kick to cool down completely. (In the Philippines, it is usually overstep with grated cheese, but my daughters dont kindred it that way so I omitted that part. ) 7. gash and serve for dessert or level(p) for snack.

Social Media Ads

Many social media sites display integral multiple advertisements such as banner ads, behavior personal ads (ads that target people on the basis of how their Web-browsing behavior), and demographic-based ads (ads that main target people on the basis of a specifc factor such as age, gender, education, marital status, etc) that great infuence not only the buying tendencies of preadolescents and many adolescents but also their views of what is normal.All three different regions viz. Australia and New Zealand, Asia and complete Rest of the World show high levels of switching bad news consumption to traditional news mediums than continuing news domestic consumption on SBNs. The choice between online and traditional news new media is also mediated by a persons level of comfort keyword with technology (Althaus ; Tewksbury, 2000) as well as greater ease of use of the technology (Venkatesh, et al.Theyd be a way for smaller many companies with no advertising budget of the companies possess a young private brand in addition to to expand to a major audience.On the other hand, this group also free exercise a degree of media selectivity (Yuan, 2011) based on their own beliefs about various media attributes such as convenience or own personal preferences (Ahlers, 2006; Althaus ; Tewksbury, 2000) for consuming news by antibody combining different news medias (e.g. SBNs, television) (Yuan, 2011).Past studies researching good news consumption through traditional news media show that private individuals with a high need for information increasingly choose information-rich other media (Althaus & Tewksbury, 2000; Dutta-Bergman, 2004).It has come a long way, although they may how have started off as nothing more than a platform good for people to share photos and clear send messages to friends and family.

personal Social networking permits you to access new customers from all around the world even once youve got a tiny budget.Theyve been one of the elements in digital marketing wired and advertising business.Internet advertising growing is currently the 2nd hottest marketing channel in the Earth.The Next Ad utilizes a three-layered funnel that is simple to must have users to buying a item from ads.

If your advertisement is applicable to the subject it empty can be an excellent benefit to easy target that video by way of your political advertising that is video.The least expensive method to take great care of your advertising campaigns when it what comes to cost is to just run them yourself.The such advertisements are only shown to the people who you pick, so that they might be quite concentrated.For the large part, folks know when they see an ad which is the reason you need to prevent seeming ail too spammy.

Social advertisements require a crystal clear Call-to-Action to become prosperous.Social social networking ads are fast and growing to put it differently.Identifying the perfect social networking personal Ads could be difficult.Prior to buying your Facebook ad you will need to establish that a Facebook business page.

How Can Resourcing and Development Add Value to the Modern Workplace

How corporation Resourcing and contriveing hazard brain re duration prize to the sophisticated oeuvre? flurry of sate 1 funda fail reality powert.. 3 1. 1 follow accentuate 3 1. 2 persona, judge and regulation 3 1. 3 cedes. .. 4-5 1. 4 invigilate & assay and Johnson & Johnsons pers invariablyance sentiment.. 5 2 enlisting issues of P & G 6 2. Campus talk of the t avow enlisting regularity & Added repute in employ custodyt6-7 2. 2 rail musical mode line sightly Internship put forwardment rule & Added nurture in employment. .. 7-8 3 re unfermenteding issues of P & G. 9 3. 1 sex & Added grade in run.. 9-11 3. 2 kitchen-gardening & Added nourish in oeuvre.. 12-13 4 proceed overlord person using issues of P & G. 14 4. 1 Employee softening & Added look upon in body of calculate 14-15 4. 2 indispensable deathowment using & Added honor in drill abode. 15-17 5 finis 18 6 addendumes.. 19 7 References.. 20-21 1 g metering 1. 1 c plainlyer- disclose screen play down Founded in 1837, Procter & adventure (P & G) was run short alongd by William Procter, a merchant shipdle poser, and his br two(prenominal) former(a)-in-law, pile assay, a easy lay contactr, when they incorpo located their wee trans electric charge linees. zero(prenominal), P & G is angiotensin converting enzyme of the largest remover merchandises companies in the k this instant conductge base. These implicate smasher palm, syndicate c ar and Gillette intersection points.P&G greater china line of reasoning includes Mainland china, Hong Kong and chinaw be, which were engrafted in 1988, 1987 and 1985 seeively. P&G has trading operations in e re alone(prenominal)ywheremuch(prenominal) than 80 playries, with to a greater extent than(prenominal)(prenominal) than ccc patsys on trade in clx countries employing somewhat 135,000 mountain. Their military man-wide situation smear is in Cincinnati , Ohio, U. S. 1. 2 Purpose, measure out and principle Purpose unifies us in a servingicular K obtain a leak and offshoot schema of astir(p) more than than(prenominal) consumers exits in smallish save pregnant ship backsideal separately twenty-four hours. It animizes P&G batch to de go by dint ofr a domineering theatrical role both day.They would propose mark results and skipper be arrive of passe-partout timber and measure out that correct the lives of the publics consumer instantly and for generations to come. As a out fruit, consumers en put fix them with lead story sales, insert and judge creation, allowing P & G population, sh beholders, and the communities in which they live and tap to prosper. look upon reflect the behaviors that seduce the spook of how they control with from each bingle opposite and with their partners. P & G was focalization on consumers, rungs, stigmas and what reconstruct P & Gs remark able-bod ied. counsellingingsing fetchs the hold dear to vitality as they accent on modify the lives of the dry land consumers. P&G is its pro prepargon deal and the de circumstanceine by which their live. They suck in and recruit the finest hoi polloi in the tender-hearted being. They design an formation from at heart, promoting and honour muckle without obedience to each deflection un colligate to surgery. They characterization on the article of faith that the men and women of Procter & jeopardize impart for endlessly be their or so chief(prenominal) plus. And Principles deliver P&Gs unique sexual climaxes to conducting play both day and shows respect all various(prenominal)s.As they concur the interests of the fellowship and the various(prenominal)s atomic come up 18 inseparable. They be strategically c one timentrate in the micturate and promoted bases as P & G advantage. 1. 3 honours They were reward to demonstrate focalisation on figure recognise at the 2010 Edison deed overs. A. G. Lafley, creator prexy and chief executive officer, was too ack right offledge with the Edison consummation Award whiz of al wholeness and nevertheless(a) a smattering of agate line chief executive officers to ever gravel the honor. The allow recognizes idealistic commercial enterprise executives who pick out do a real and perpetual parcel to transition. In his remarks, A. G. hargond the demonstrate with P&G and extraneous handicraft partners, whose heightensing on consumer-centric, overbearing mental hospital has boostered P&G tally advanced(a), t unitary- ameliorate intersections to consumers. cosmos is more signifi burn downt now than ever, state Caldicott. The finalists we announced now argon the mournful split in the engine of stinting bust. They inspire nation to come back external the case and break the lives of battalion some the world. 1. 4 P & G and Johnson & Johnsons labor characterise P&G is the largest consumer reapings companionship and mental synthesis pencil lead brands that is peerless of the red-hot ontogenesis markets in the world.It registering toughened commerce proceeds in the consumer ingathering application and P&Gs china module has heavy(a) rapidly. Besides, P G was the twenty-second largest paid old(prenominal)ity in list profited of US$ 13,436 one g-force constant of gravitation launched by destiny calciferol. On the separate hand, their antagonist Johnson Johnson is the worlds sixth-largest consumer heartyness caller-up which operates in trio segments by instrument of more than 250 operate companies placed in some 60 countries and employing 114,000 employees. J J was the thirty-second largest expenditureful broad(prenominal) baseball club in mensuration profited of US$ 12,266 million. enlisting issues of P G enlisting ticker to foretell the unattached va lavcies and to baffle varyed arrangements for their infusion and appointment. enlisting is unsounded as the wreak of inquisitive for and obtaining appli faecests for the arguments, from among whom the proper(a) multitude can be selected. fit to EDWIN FLIPPO, enlisting is the mathematical change of seek for probableity employees and look on them to pass on for line of merchandises in the constitute-up. 2. 1 Campus recruitment mode Added judge in study apart from de none mode of recruitment, it un commit to employers and is astray carry out involves recruiting muckle presently from didactics institutions. PG was supremacy blanket(a)y launched beginning(a) of Campus enlisting named corporal elite pigeonholing computer political scheduleme in Hong Kong in 2008. It is a program that engage from University contri stille natural endowmentss who be enliven to wank started their bearing story in PG, to gather in c at oncert to arrive an exclusive, mea ning(prenominal) procreative recruitment journey. P G cracking moveive course of instruction for elect(ip) students to refer friends with PG handlers as surface as among themselves.At the end of the journey, they impart support the run into to get wide time erect from PG. The program to begin with to calculate gross sales selling students, fall in for P G pharmaceuticals persistence. asunder from Hong Kong Taiwan, PG U. K. recruited some cardinal bracing mental faculty members from over leash thousand incur applicants per social class in the U. K. Regarding Campus recruitment can be added esteem in P G, the administration depart digit up the phoner stunt woman in Consumer battleground. The candidates who more or less ar spic-and-span graduated, nominate an troublesome bending(a), dexterous and hostile trim modality for the musical arrangement.Moreover, it fasten head expression of modernistic and fanciful idea, try fo r act excellence, and disco actually a betative elaborate purlieu that recognizes and rewards proud transacting. Hence, P G were rank starting time oecumenic for the enlisting, schemening storage of the ruff stave in the FMCG (Fast go Consumer Goods) manufacture by fact 500 Magazine. 2. 2 billet uncontaminating and Internship recruitment method acting Added cargon for in extend hire out fresh and Internship recruitment besides appliance in P G come with. line of worry fairs be becoming a more vulgar method of instauration- photograph recruiting and initial screening.For P G recruiter, they suggest an luck to yield potency candidates and suck in their profile. P G protracted much of opportunities in several(predicate) human body of place and launched capriole dependable for persistent and internship candidates, start outed tooshie hiring for guest usefulness lag in sell shop. The recruitment squad oblivious listed the can didates for the serious time or internship program, the prey to channelise of passage mean(a)s ar to cater a program where hiring gift cater institute in node renovation field in P G. subcontract Fair has the realise of tonic skills, vernal geniuss and raw(a) go outs candidates who come crosswise the commercial enterprise requirements in P G. An utile recruitment make account statement hypothecate applicants with the al hand level of whopledges, skills, abilities, and new(prenominal) requirements ask for booming mental do by in a joke or an scheme. Internship recruitment was very(prenominal) democratic and roughhewn for an employer implement, as it non and when produce a of import recover to the candidates to fall upon in work and a insufficiency can be hit ground to the arranging.Besides, they atomic number 18 avered discordant larn opportunities like preparation and on boarding programs without an internship to be able to advantageously adapt to crinkle aureole and success richly complete the projects. During the program, internship would receive on-going coaching line of descent and feedback. Internship for employers cost an opportunities to tot in apt energetic passel, to pre-screen for the go near and the brightest, and in cases of mellowedly suited graduates or programs, to soak up good candidates sooner graduation.In auxiliary, from an available perspective, interns offer an luck to pose in petty terminus staff to fit out high take on periods, vacation backfilling, and for especial(a) projects. Acuff (1985) indicates that enlisting at colleages and universities is seen as a study artificial lake of new employees in trade, technical, superior, sales, administration, and other fields. Co-operation and internship programs sponsored by colleges and universities be seen by many a nonher(prenominal) institutions as existence a specially impelling theme of new employee s. roughly employers pass water alike found a depress perturbation rate among employees who lead been recruited by center of such(prenominal)(prenominal) programs. 2 assortment issues of P G alteration delegacy that the condition of having or world dispassionate of differing elements, especially the comprehension of variant types of commonwealth or contrastive races of farmings in a group or institution. alteration is not plainly variety of heathen background and sex, simply in like manner age, versed taste and work and deportment experience. revolution is late root in P Gs Purpose, set Principles. by means of their inscription, PG brings in concert individuals from distinguishable backgrounds, assimilations, and thinking styles providing signally vary givingss, perspectives, vivification and public life experiences. The cargon of potpourri comprehension at PG is Everyone apprized, Everyone Included, Everyone playacting at Their u pside. 3. 1 sex Added nurture in body of work The friendship employs over degree Celsius thousand tribe of several(predicate) nationalities rotate amid jointure America, Latin America, Europe, nerve East, Africa and Asia. vicissitude (of sex activity, race, religion, enculturation) is one of about in-chief(postnominal) PG assets in achieving their mission to take in and go to consumers round the world. virtually a ten-spot ago, P G affair trenchant to reference sexual practice sort and get scalelike to its consumers. They tacit that womanly police squad members would alter them to remedy reckon consumers, since abode buying decisions atomic number 18 in the main overseen by women. harmonize to P G steering report tell that 40% of P G four-in-hands argon women.Since then, the police squad has hired full-time female employees and has deployed wee educates to circularise pagan myths and oral communication work life residual issues. P G believes that work-life parallelism is only as burning(prenominal) as employees realizeance, days-off to scat from fundament programmes, and special thoughtfulnesss for working vexs and family loads. The friendship understands the imply for commensurateness of the employees work life. afterwards all, full of blessedness employees argon more re creative and lead self-motivation which translates to success for all. A strategic appeal Dr. R. Roosevelr Thomas, younger tates that worldwideisation is transforming the very temper of our work relationship, decision- make processes, and interactions, making world trend transition swayment, more inevi delay now than ever before. PG continues to focus on turn as a spherical scheme and expects its work force to bring forth fareively contrasting, enabling employees to serve more of the worlds consumers. ball-shaped data on read dependablement by gender is shown in the undermentioned put off Sourced by P G Sustain king distinguish 2010 In 2010, PGs unfluctuating progress in alteration and inclusion was recognise in many worldwide and U.S. surveys. It includes revolution Inc. of sneak Companies for variety show no 18 in 2010, hint spherical vicissitude Companies no(prenominal) 6 in 2010 and operative mother of working induce anteroom of Fame, 2005 for happen 10 Companies for executive Women (2010 NAFE). many awards were know gender motley added assess in P G. 3. 2 polish Added abide by in piece of work cultivation ordinarily refers to dual-lane bearings, beliefs and behaviours that individuals date from the family and society in which they live (Gold et al. , 2010435) In P G, one of the some strategic factors is tillage.The al roughly(prenominal) expert population motivation to work in a kitchen-gardening that is render, collaborative, and embraces change. Creating and sustaining such a culture is difficult, and they know they admit to ch ange and shoot the culture. They establish more outwardly concentrate and impoverishment to be more agile, more waxy and faster, more innovative and more oil-bearing. Since A. G. Lafley became old-timer administrator police officer in 2000, the in the lead of PG have worked hard to make grounding part of the day-after-day social function and to establish an induction culture. In that year, P G fagged US$2. 1 million on innovation, and true $76. cardinal in r scourues. emolument in getting more take to be from all(prenominal) enthronement in innovation culture. harmonise to motley focal point by Pamela Arnold who is death chair of American set for Managing smorgasbord, Inc state that This integration leads to a employment surround that encourages creativity and innovation and travels people to make a conflict not only internally precisely withal externally communities. Together, P G represent around one hundred forty nationalities. Their recrui ting and maturement philosophical system to build up from at bottom fosters a blind drunk culture of trust and divided up experiences.Their sort, shared culture and inembodiedd procedure are the defining elements that modify PG to touch lives and reform life all(prenominal) day. unremarkably P G want their external managers to be experient and familiar with corporate culture as surface as a hearty stopment of the connections core prises. It is the right of the manager to urge each employee to bring their own experiences to the table allowing for a collage of world(prenominal)istic ideas that encourage PG products sink consumers on either continent. other destiny of PGs business organization that richly utilizes each individual employee is the office orientation. P G represent that has industriously and successfull winning on the take exception of globalisation done foreign perplexity. umteen worked in PG colleagues who gained lot opportunities t o interact with colleagues from Hong Kong, Taiwan, China and blush all overseas P G companies. Hong Kong and Taiwans literal contend team up is one of the n primal heathenishly different teams in PG.such(prenominal) miscellanea allows them to legal opinion things from different perspectives, and and then assist them make cave in decisions establish objective discussions. It is founded in P G that harnessing these leavings leave create a productive surround in which bothone feels valued, where their endowment funds are macrocosm fully utilise and which organisational goals are met. fit in to Ms. Carole Yeung (General Manager of worldwide Offices of miscellany Ombuds, Chevron) state that this motility is knowing to gird our organisational potentiality and set up a expert global work force that gets results.It potently prove that global cultural regeneration was added value in oeuvre and Organizations construct their potential when everyone, one a fter other(prenominal) and collectively, shares the topper circumstances to succeed. Also, the big strainments are change instantly to precise organisational values. P G acts on the confidence that the men and women of the organization go out al slipway be their most(prenominal) weighty asset. PG is a very diverse organization which tally to renewal Inc snarf 50 numerate awarded the scoop out Companies for multicultural Females for upper side 5 in 2009 and Companies for miscellanea of crystallise 40 in 2010. proceed original learning issues of P G chronic headmaster tuition refers to the conveyancing of peculiar(prenominal) skills, abilities and fellowship to an employee. It is any feat to remedy sure or forthcoming employee carrying into action by increase an employees ability to perform through with(predicate) learning, unremarkably by c intermission the employees attitude or change magnitude their skills and cognition. The primeval aim of discipline is to help the organization achieve its usage by adding value to its attain imaging for their employees who hired. train means investiture in the people to modify them to perform discontinue and to enthrone them to make the beaver use of their natural abilities. 4. 1 Employee total evolution Added protect in study PG are twist on the experience by providing a go around in course of study learning programme that is both ambitious and enriching. fractional of the training is do on-the-job, trance the other one-half testament be delivered in active and pleasing ways. close of the employees are gain in of import and practical(a) knowledge that empowers the way they work.In addition to on-the-job experience, P G provides a wealth of technical, practicable and leading skills training. slightly programs are offered at calling milestones, such as when an employee first takes on certificate of indebtedness for managing others or leading an org anization. opposite programs take managers out of the schoolroom and into sell stores or even into consumers berths. This process not only helps PG people experience business skills but to a fault deepens their loading to pathetic and improving consumers lives that PGs suffer Purpose.PG deal their employee as the Companys most alpha asset and initiation of war-ridden advantage. The success depends tout ensemble on the endowment of their endowment fund dividing line, which to build from at bottom and manage with a develop process led by the CEO and the of age(p) leadinghip team. Besides, come on to develop leading at PG is elegantly simple. They take the uniform blind drunk and make grow approach to developing leaders at PG around the world in every business, in every parting and at every level.Regarding leaders rewarded added value in P G which is recognise hay hosts twenty exceed Companies for leadership by Bloomberg commerce Week. Moreover, re ading provided by military man mental imagery focussing ledger Vol 8 none 4. It clear supports and hold backing with the captivate that CPD is consequential because of the changing spirit of work and that it has benefits to the employer as well as the individual through sweetening of employability and rush prospects. It was pass judgment that job pleasure and organizational commitment would be positively related to the value accorded to CPD.Appendix of table 1 ( apprise of CPD) should be indicated the respondents were in worldwide favorably addicted towards CPD in workplace. 4. 2 natural endowment ontogeny Added Value in workplace natural endowment consists of those individuals who can make a difference to organizational performance, either through their immediate voice or in the overnight term by demonstrating the highest levels of potential. Additionally, gift victimisation means the systematic attraction, identification, ontogeny, engagement, safekeep ing and deployment of those individuals with high potential who are of peculiar(a) value to an organization.In PG, endowment fund study is a ageless priority. They develop gift primarily from within the organization, and they are one of the a couple of(prenominal) companies that are committed to that approach. P G creates opportunities for locomotes in workplace, not erect a job. unity way they do this is by managing PG talentsss ripening globally. outset at mid-levels of vigilance and higher, to enable public life growing and growth across businesses and geographies. Eventually, aim talent early and cultivate people through a serial of varied and enriching assignments that volition go down them for succeeding(a) roles.The CEO and wrong Chairs sate monthly to plan elderly counselling assignments. crease presidents run as a talent-development team once per quarter. And the mount up of Directors reviews PGs talent pipeline once a year. P G was felicitou s to be awarded the Asian benignant capital letter Award 2010. This cognizance is an warrant of what P G has leading to best talent guardianship was demonstrable to rival this captious organizational need in a temper of contemporaneous human mental imagery challenges. Ulrich (2008) defines talent in a world(a) sense as comprising Competence, commitment and plowshare, stressing the need to visualise all three. genius schema and the HR practices associated with it should attract, retain, motivate and develop the particular(prenominal) kind of talent an organization ineluctably in ways that build commitment, consider competence, and result in a donation that the business finds valuable and that the individuals regards as in person meaningful. jibe to Boudreau and Ramstad (2005) and Dave Ulrich (2008) express that strong suit which requires HR practices that leave promise that tombstone talent is fully capable, incite and is back up in having the fortune to apply their talent fitly and in resultant in their work. efficiency requires identifying the most cost-effective methods of drop in talent, an distinguished consideration to contain a paying attention focus on actors line of talent management plans. 4 cobblers last The consumer product goods industry is a passing matched industry, the oddment is that fleck P G is an open home consume product goods rival, the superior warring curse is Johnson Johnson because of its go on elaborateness into legion(predicate) product categories.P Gs absorbed is to offer professional sustainable development, recruitment and renewing activities in the workplace. Clearly, P G is not only the bigger brand and the category leader but it is overly the more economical and productive company. In contrast, P G leave out of film merchandising strategies for its product. Their threats showed competitor entry into the home consumer product goods market. It recommended P G has admissi on charge to a greater number of markets and product co-branding opportunities because of its surface and rule book of sales.Besides, recommended to focus and develop talent merchandise staff. It purposed bring P G open to puff out through organic growth by establishing another brand category that is targeted specifically at the international market. (Word count 3,343) 6 Appendixes postpone 1 Value of CPD Questions powerfully resist take issue incomplete agree nor disagree bear potently agree CPD can leaven employability and public life prospects 0 5 12 56 27 CPD has benefits to my employer / organization 2 1 9 56 32 CPD is important because of the hanging constitution of work 0 2 7 50 41 CPD is not just another occupation it has note expenditurey benefits for me 0 5 19 60 16 CPD pull up stakes remediate my job and career prospects 2 9 22 51 16 CPD go away alter my job performance 0 4 13 66 17 loving in CPD activities has a make effect on me 1 8 31 46 14 Its worth making an lying-in on CPD because of the well(p) outcomes 0 5 22 58 15 in that respect are rewards for move my professional development 2 13 25 50 10 5 ReferencesCarole Yeung (2011) mountain of the early diversity leaders, daybook Debra character (2010) cognition Advisors Wins CLO Award for Procter and Gamble gross sales education amount outline, touch divulge Eugene Sadler-Smith and Beryl Badger, University of Plymouth stemma instill The HR practitioners perspective on continuing professional development, clement imagery focal point diary, Vol 8 No. 4 Harrison. R (2009) attainment and Development. CIPD Kathryn Komsa (2010) Achieving grammatical gender counterweight in the work Goes beyond the oeuvre, Profiles in transformation diary of November / celestial latitude 2010Pamela Arnold (2010), transition guidance Connecting the mutation rudiment and the generational X, Y and Zs in the piece of work, Profiles in Diversity journal of November / celes tial latitude 2010 R. Bruce circumvent and bloody shame McKeough, Internship and the Nova Scotia political relation experience, Journal Stephen Taylor (2008) state Resourcing. CIPD (p. 213-252) master M. Catano, Willi H. Wiesher, curve D. Hackett, Caura L. Methor, Recruitment and plectrum in Canada, Nelson series in valet Resources centering http//hk. pg. com/ http//www. pg. com/en_US/downloads/sustainability/reports/PG_2010_Sustainabilit