Thursday, October 31, 2019

Project Scope, Time, Cost, and Quality Essay Example | Topics and Well Written Essays - 500 words

Project Scope, Time, Cost, and Quality - Essay Example In level one of the maturity model, the processes are ad hoc and chaotic. The project is completed and results are obtained but the success is not repeatable since much is attributed to the skills of the resources involved. Also often the project exceeds limits of time and budget and critical processes are overlooked to get the work done. To move from this level to the next, definite practices need to be put in place and the company should only accept projects that can be executed within its infrastructure. In level two, some project management practices are in place and hence the results are repeatable. Also processes are adhered to even when time is critical and results are documented for future use. Process discipline and project specific standards helps in this level, but to move on to the next level, organization-wide fixed standards are essential, and they allow for project specific versions as a deviation. Requirement Management, Project Planning, Tracking and Oversight, Quali ty Assurance and Configuration Management are introduced at a project specific level.In maturity level three, the process is now tailored for every aspect of the project. The measuring tools, standards and methodology are in place and the management has knowledge of the project status at all times. The key feature is that there is consistency in the processes and project quality is assured. To move on to the next level, statistical analysis will go a long way to predict performances accurately. Level 2 Quality management and processes are defined and managed at an organization level instead of at a project level. PMMM Level 4 Managed In maturity level four, the measurements of the project management processes are very well defined and precise: statistical techniques are employed for even the sub processes as they are considered to impact the overall performance. The processes are maintained even when modifications are needed due to project uniqueness. The projects can now be quantitatively predicted as compared to the qualitative predictions in level three. Software Quality Management and Quality Process Management are introduced at this level. PMMM Level 5 Optimized In maturity level five, continuous self-improvement processes are

Tuesday, October 29, 2019

Write a research paper creating an experiment using the cultivation Proposal

Write a paper creating an experiment using the cultivation theory - Research Proposal Example Television being the most popular kind of mass media is considered a common medium amongst American youth. As the matter of fact, the United States is leading the world when it comes to household televisions operation, with an average of more than eight hours per day (The Economist, 2007). According to Kubey and Csikszentmihalyi (2003), people who watch TV too much, can exhibit symptoms which are the same as that of substance dependence. The effects of television have been studied by scientists for decades, whereby they generally focused on relationship of watching violence on TV and being violent in real life (Berkowitz, 1964). Less concentration however, has been given to the primary allure of the small screen. Several people admit how they hate "couch potatoes", seeing oneself immersed into their sofas handling and manipulating the remote control for long hours. Parents more often complain about their children's' daily heavy television viewing. Larson (2001) of the University of Illinois discovered t... Parents more often complain about their children's' daily heavy television viewing. Larson (2001) of the University of Illinois discovered that, "TV is rarely used for positive developmental experiences and that viewing is associated with developmental liabilities". Moreover, some noted that, to much television consumption (expected to be more than four hours a day) is related to obesity, lower grades, transformed sexual norms and also negative effects in reading performance (Neuman, 1988). Others report , that larger amounts of television consumption has negative influences in sleeping patterns, frequency and quality of family meals, and self image (Van den Bulck, 2000). This research is paying attention to the effects of heavy television watching to the physical and social health of adolescents in some areas of Florida. Significance of the Study The findings of the study would be beneficial to the respondents and the rest of the adolescents. It will promote awareness on the benefits they get from television, at the same time will make them aware of the negative effects television may bring to their physical and social health dimensions. Proper intervention on their health will be recommended which can result to enhancement of their quality of life and sense of well being. The study can serve as an "eye opener" to families, particularly to parents, who may have overlooked the effects of television in relation to the health of their children. Appropriate communication, discipline styles and house rules implementation can be discussed at home with their children. The results of the study hopes to contribute to the entire community, since

Sunday, October 27, 2019

Corporation tax and tax avoidance essay

Corporation tax and tax avoidance essay After the financial crises, the public has started to raise their attentions to the tax avoidance of some of the Global firms, such as Starbucks, Google and Amazon. These companies have a huge business turnover in UK, but they just pay a few or even no corporation tax to the government. Since that, the public has labeled this tax avoidance action as â€Å"immoral†. Before discussing the â€Å"immoral† behavior, I would like to briefly explain the rules of HMRC on corporation tax. The government levies the corporation tax on the limited companies incorporated in the UK and the foreign-based companies with a permanent place of business in the UK and the amount of corporation tax is based on the amount of profit that the company has made. However some of the global companies just pay a small amount of corporation tax comparing with their profits, and it is due to the loophole of the rules. These companies transfer their profits to the tax heaven countries, therefore they can reduce the tax liabilities to the minimum. Google, a multinational corporation which provides Internet searching service, declared a profit of  £3 billion for 2012, but the company paid UK corporation tax of  £11.2 million, which is around 0.37% of its profit. This unbalance tax-profit ratio is because of the loophole of the rules. Although Google has set up offices in UK, and the advertisements of the business have made in the same country, the company does not close up the offers in UK, and the transactions are made in Ireland, which is a tax heaven. Since the profit of the business is not made in UK, it is not obligated to pay the corporation tax for their business profit. Due to the tax avoidance of Google, UK has lost a huge amount of taxation revenue. Someone has been suggested that the behavior of Google tax avoidance is â€Å"immoral†. First, it is unfair to the hardworking, honest UK taxpayer and the public. Taxation revenue is one of the main revenue of the government. It is the source of fund of supporting the public benefits, such as child benefit, carers and disability benefits, etc. For the taxpayer in UK, they pay different taxes to the governments, based on the requirement of the UK tax law. Since they have fulfilled their responsibilities of paying the taxes, they should have the right of enjoying the benefits which provided by the government. However, Google paid just around  £11 million for the corporation tax, in spite of making a profit of  £5.5 billion in the UK business, and it is because of the tax avoidance scheme used by the company. One of the former employees from Google said that his former employer has â€Å"cheated† British taxpayers out of hundreds of millions of pounds. (The independent, Sunday 19th May 2013) Due to the behavior of â€Å"cheating†, the revenue of UK govern ment has been reduced, and some of the public benefits have been taken away, such as children’s centers, legal aid, etc. It will be unfair to the public as they have fulfilled their responsibilities, but they cannot enjoy their benefits that provided by the government due to the tax avoidance of those companies. Secondly, Google has an unfair competitive advantage to the UK companies. According to the rules of HMRC, limited companies incorporated in UK is required to pay corporation tax. In 2013, the small profits rate is 20%[1] and the main rate of corporation tax is 23%[2], which means that if the company is making a profit that exceed  £1,500,000 after deduct the allowance, it will require to pay 23% of its profit as a corporation tax. However, Google just paid less than 1 % of its profit by using a tax avoidance scheme. It developed a system that able to transfer the profit of UK business through Ireland to the tax heaven. Since the tax rate in tax heaven is lower than UK, therefore Google is able to reduce its tax liabilities to a low level even it has a great turnover in the UK business. This behavior helps Google to gain a huge but unfair advantage over UK companies. Since Google develop the tax avoidance system, it able to lower the company’s tax liabilities, as well as rema ins more profits in the company. Also, it has a higher opportunity to optimize its business than other UK companies, as other UK companies may not have enough resources focusing on optimizing the business after paying the corporation tax. These unfair advantages makes Google more attractive to be invested than other companies and the investors may not be willing to invest in other UK companies. Finally, someone suggested that the behavior of Google is immoral as it is bad for the economic growth. Google claimed that they did pay tax on profits generated from the services that they provided, but the profit on sales to UK business were transacted in Ireland. These actions have caused a great tax gap[3] in UK, and it has affected on the development of the economy. Since government will plan to develop and improve its economy, and the budget is supported by the tax revenue of the government. If there is a huge tax gap in the country, there may be insufficient finance to support the plan and therefore the budget may need to postpone or cancelled. Referring to the case of Google, Google has avoided part of the corporation tax by using transferring the profit to Ireland, it has caused a tax gap in UK. Due to the tax gap in UK, the development of the country has been delayed and leads to a decreasing competitive to other countries. Therefore someone said the behavior of Google is i mmoral as it is taking advantages by damaging the development of the country. However, someone argued that it is the responsibility of Google to maximize the profit of the company. The main goal of every company is to act on the shareholders’ interest and help them to maximize their wealth. Therefore, Google will try their best to reduce the expenses of the company, as well as keeping the tax cost at a minimum level within the realms of what is legal. Since if Google is being â€Å"moral† and does not reduce the tax liabilities to the lowest level, the profit of the company will decrease, which means that the earning of each shareholder will decrease too, and they may not continue to invest in the company. Also, Google may not distribute a high level of dividends to the shareholders as the profit has decreased and Google may decide to reserve more profit in the company instead paying dividends to the shareholders. Investors then may not continue to invest in Google as the company will not maximize their wealth and they may think investing in othe r companies will be better than investing in Google. It may lead to lack of extra financial from new investors, and therefore the business cannot improve or expand, and its competitive will decrease in the long term, leading to a potential risk of bankrupt. Hence that it is the responsibility of Google to reduce the tax cost to the minimum level in order to reach the company’s goal—maximize the shareholders’ wealth. Moreover, there are arguments that it is not the fault of Google avoid to pay part of the corporation tax, it is the fault of the lawmakers that making the companies too easy to avoid tax. UK tax system is huge and complicated, and most of the tax laws are introduced in an early time by the lawmakers. Since the commercial society when the laws are introduced is different from the present commercial society, therefore the laws may not suitable for the present commercial society or there are loopholes which the company can take advantage of. Hence Google able to avoid a huge amount of corporation tax legally through these loopholes. Since the loophole of the tax laws has caused a great tax gap in the country, the lawmakers has introduced different strategies to seal the loopholes and therefore company will not able avoid the tax easier and the tax gap can be reduced. Thus it is the responsibility of the lawmakers to seal the loophole of the laws so the corporate company like Google can not avoid the tax easily. Finally, even if Google has used some â€Å"evil† systems to reduce its tax liabilities, but the company has â€Å"compensated† the public with different moral activities. The public complained because of the immoral behavior of Google, it has affected the government to reduce the public benefits, and it did not fulfill its moral obligation to contribute to the public. However, Google has contributed to the society by using different methods. For example, Google has provided free training and tools for the charities in UK, and helped them to increase their fundraising and popularity through the Internet. Also Google has offered grants to the charity in the UK through the Google AdWords Grant Account, so those charities can raise more funds from Google and use the account to reach more donors, volunteers and consumers. Besides that, Google provides different products with a discount rate or for free to the non-profit making organizations, so the organizations can manage with cost effective and high flexibility. Therefore, Google has compensated the public with different methods even if it is immoral for Google to use the system to avoid the corporation tax. Lastly, even if the loophole of the tax law has been sealed and the companies are paying the expected amount of corporation tax, it may solve the moral problem of those companies, but it may have negative impact on the economy of UK. Once the loopholes are sealed, the tax gap of UK will narrow down since the companies are difficult to avoid the tax. However, the foreign companies may think the tax laws will be too strict and it is difficult to making profits in UK, therefore these companies may set up businesses in the countries that have low tax rates instead of investing in UK. Decreasing investment from foreign investors may affect the economic growth of the country, since less business is set up in the country, the gross domestic product (GDP) may have a negative impact and it may decrease the competitive of the country comparing with the tax heaven. To conclude, there is always a conflict between the main goal of a company and the morality and since morality is very subjective, there is no exact answer for the discussion. In the case of Google, they have developed a system to divert the business profit to the tax heaven, someone suggested that the behavior of Google is immoral because it is unfair to the UK taxpayers, as they have fulfilled their responsibility to pay the tax, but they can’t enjoy the public benefits provided by the government as the behavior of Google has reduced the revenue of the government. Secondly, Google has taken unfair advantages over the UK local companies, as Google is paying an extremely low corporation tax rate comparing the tax rate of the local UK companies due the tax avoidance system, it allows to remain more profit in the company, therefore it will have higher opportunity to optimize and improve the quality of business by using the profit effectively. Finally, the behavior of Google is b ad for economic growth. A tax gap has caused in UK as the tax avoidance of Google, therefore the development plan of the country may need to be postponed or cancelled and it may caused a navigate effect on the economic growth in the long term. On the other side, someone argued that it is the responsibility for Google to reduce the tax cost of the company, since the main goal of a company is to maximize the business profit and the shareholders’ wealth. Fail to fulfill the goal may affect the future development of the company and the benefits of the shareholders. Moreover, it is not the fault of Google to avoid the tax, but it is the fault of the lawmaker to let the company can avoid the tax easily through the loophole. Last but not least, even if the behavior of Google is immoral, the company has contributed to the society through different activities, for example: providing free tools and training to the charities, offering grants to the charities and providing products with a discount rate or for free to the non-profit making organizations. Even if sealing the loopholes of the tax laws solves the moral problem, it may affect the economy of the country, as the strict tax law may discourage the investors to set up businesses in the country, leading to low competitive by comparing with other countries. [1] Small profits rate applies when augmented profit is less than  £300,000 [2] Main rate applies when augmented profit exceeds  £1,500,000 [3] The different between the actual amount of corporation tax that have received and the amount that should be received without tax avoidance

Friday, October 25, 2019

A Womans Role :: essays papers

A Womans Role According to Judeo-Christian tradition, divine edict clearly relegates women to a position of subservience beneath men, as expressed in the Genesis creation account. This idea of female servility has dominated Western culture for thousands of years with virtually no significant changes; only in the past several decades has the notion of male dominance lost wide-spread acceptance in America. Prior to this cultural shift, American ideology mandated that women dutifully obey their husbands and confine themselves to managing the home and raising children, thus depriving them of any power beyond the sphere of the home and rendering them dependent on their husbands. This mentality is especially apparent in the movie, The Sound of Music. In The Sound of Music, female characters are portrayed to be highly dependent upon men, a central aspect of the "traditional" woman's role. This is initially shown in the scene where Ralph and Liesl are singing and dancing in the gazebo. Liesl sings that she is "scared to face a world of men" and would like to depend on Ralph in order to alleviate her fear. Ralph acknowledges and accepts her submission, telling Liesl that since he is "older and wiser" he will take care of her. Liesl offers to submit herself to Ralph in accordance with her preconceived notion of male-female relationships, thus fulfilling her yearning of security in social normalcy. She is willing to become dependent upon Ralph and cross the threshold into traditional womanhood. Although she may wear a mask of independence, Maria also fills the role of the traditional woman. Independence can be measured by the amount of control one has over her own life, and, if Maria's control over herself is analyzed, it is clear that she lacks independence. Initially, Maria appears to be independent when she ignores the Captain's prescriptions for stern child raising and defies his direct orders by making the children "play clothes". When Maria is reprimanded for her actions, she stands up to the Captain, criticizing the way he raises his children. Through these actions, Maria seems to deviate from stereotypical feminine behavior by challenging the Captain's authority, however, upon closer examination, such is not the case. The children are traditionally the woman's responsibility and are a matter over which she is supposed to have control.

Thursday, October 24, 2019

How Does the Writer Tell the Story in Godiva? Essay

Godiva is poem written by Alfred Tennyson about a well known myth regarding a woman named Godiva. The Earl who ruled Coventry wanted the people to pay more tax which they could not afford. Godiva asked him to lower the tax, and the Earl told her he would repeal the tax if she rode through the town naked. Godiva therefore agreed to this, and the townspeople stayed inside and shut all the doors and windows so no one would see Godiva, allowing her to keep her dignity. Godiva rode through the town naked on her horse, however someone peeped through a hole to see Godiva exposed. His eyes shrivelled into his head and he never saw Godiva naked. She saved her people by sacrificing herself and took the tax away. Godiva is a narrative poem written in blank verse and unrhymed iambic pentameter. This form shows respect towards the character, and helps to enhance the poem’s message. Rather than being lyrical, the narrative form and slow pace gives Godiva dignity and admiration for the sacrifice she made to save her people. Godiva is the Earl’s wife, so in actual fact she is Lady Godiva, however Tennyson chooses not to use her status to enhance the meaning and inspiration behind what she did. It’s not about who she is; it’s about what she did. The poem is written in chronological order regarding the event. This helps the reader understand the situation better, as we understand the desperation and pain of the townspeople, and then we are taken on Godiva’s journey through the town. As a reader we feel the tension of every stride of her sacrifice, and therefore have a full understanding of the appreciation and respect the people feel towards Godiva. Tennyson has written this poem in third person narrative. There is also some direct speech present. The direct speech on line 15 is effective because it highlights the people’s desperation, and Godiva’s voice on line 20 echoes the townspeople. The poem begins with a four line stanza in first person as if it is the poet speaking. As a reader, this draws our attention to the poet’s respect for Godiva; Tennyson is inspired by her. The first stanza prepares us for Godiva’s sacrifice. Tennyson describes the situation and the people’s feelings, and then goes on to tell us the Earl’s request. The Earl is not given a name, and by doing this Tennyson makes him seem more monstrous and evil. When the Earl talks to Godiva, Tennyson portrays him as being very dismissive and patronising. He also speaks rather informally, reflecting that he does not behave like an Earl should, and this is made obvious when we discover his proposal to Godiva. The break in the stanza gives the reader a chance to reflect and take in what has happened. This pause builds anticipation and mystery as to whether Godiva will accept the challenge. Purity and innocence are key symbols throughout the poem. The mention of eagles in the third stanza represents wealth and pride. Godiva is proud to help her people. There is natural beauty in her sacrifice and the use of alliteration when describing her hair emphasises this purity. The fact that no one sees her naked shows how much people respect her and admire her for what she has done. Tennyson builds tension in the penultimate stanza by the use of long sentences with small clauses. As a reader we are taken on Godiva’s journey, and we feel the pain of every moment of her sacrifice. Tennyson chooses to put a dark twist on the myth when the boy peeped to look at Godiva. This is another effective way that reflects the respect for Godiva. The poem ends with the line â€Å"and built herself an everlasting name†. This shows the impact of her sacrifice, and the respect and admiration will remain forever.

Wednesday, October 23, 2019

ABCDEFG Algorithm Look A Airway

Text Version- ABCDEFG Algorithm Look A Airway B Breathing C CirculationFor any signs of airway obstruction For evidence of mouth/neck/swelling/haematoma For security of artificial airway Look At the chest wall movement, to see if it is normal and symmetrical To see if the patient is using their neck and shoulder muscles to breathe (accessory muscles) At the patient to measure to measure their respiratory rate Look At the skin colour for pallor and peripheral cyanosis At the capillary refill time At the patient’s central venous pressure and jugular venous pressure Look At the level of consciousness For facial symmetry, abnormal movements, seizure activity or absent limb movements At pupil size, equality and reaction to light Listen For noisy breathing e. g. gurgling, snoring or stridor Feel For the presence of air movement For security of artificial airway Feel For the position of the trachea to see if it is central For surgical emphysema or crepitus If the patient is diaphoret ic (Sweaty) Listen To the patient talking to see if they can complete full sentences For noisy breathing e. g. stridor, wheezingListen To the patient for complaints of dizziness and headaches For patient’s blood pressure and heart sounds Feel Your patient’s hands and feet to see if they are warm or cold Your patient’s peripheral pulses for presence, rate, quality, regularity and equality. Feel For patient’s response to external stimuli For muscle power and strength D Disability Listen To patient’s response to external stimuli and pain For slurred speech For patient’s orientation to person, place and time. E F Exposure Fluids G Glucose Give oxygen Position your patient Call for help if you can’t manage Never leave a deteriorating patient without a priority management and review plan Look Listen Feel For any bleeding e. g. nvestigate wounds and drains For air leaks in drains The patients abdomen that may be hidden by bed clothes For bow el sounds Look Listen Feel At the observation and fluid charts, noting the fluid For patient’s complaints of thirst The skin turgor input and output At losses from all drains and tubes At the amount and colour of the patient’s urine and urinalysis results Look Listen Feel At blood glucose levels For patient’s complaints of thirst If the patient is diaphoretic, (sweaty, cold or clammy) For signs of low glucose, including confusion and For patient’s orientation to person, place and time decreased conscious state At medication chart for insulin and oral hypoglycaemics Based on your assessment (above) decide an appropriate oxygen flow rate or percentage.If in doubt commence on 4L/min on a Hudson mask and increase as indicated by oxygen saturation or patient condition. Position your patient to optimise their breathing-usually this is as upright position as possible and as tolerated by the patient. Place the patient in the left lateral position if they are unco nscious but have adequate breathing and circulation and where there is no evidence of spinal injury Establish IV If not present, +/- fluids Document and communicate clearly all treatment provided, outcomes of treatment implemented what care is still required The plan should include expected outcomes and when the patient will be reviewed again.