Preschool Observation Essay

My preschool observation was completed at Chula Vista Presbyterian Preschool located at 940 Hilltop Drive, Chula Vista, Ca 91911. The classroom consisted of eight children between the ages of three and five. When I walked into the preschool classroom the children had just arrive at school. The student we’re hanging up their bags, saying goodbye to their parent and finding activity to play with before the day would officially begin. Some of the children we’re putting puzzles together, cutting fun shapes on the small table for Halloween and two cute little girls are playing bubbles in a tub near the cubbies with a rug underneath. The classroom environment seemed to stimulate learning due to the abundance of activities available to the children’s. During the morning playtime the children were given the opportunity to explore many different things, like the Dramatic play area – grocery set up, the Art area where children can paint, draw and colors, and putting puzzles together. The physical classroom environment had artwork done by the children on the walls as decoration. There were also fence with pumpkin and scarecrow decoration on the wall to brighten up the wall. The decoration did not appear to be too distracting, which promotes and enables a stimulating learning environment. The classroom is pretty much large that we’re arrange in sectional areas; next to the cubbies is the Reading corner, the area is carpeted where 6 small pillows, two small rocking chair and one regular chair are arranged facing a chair for teaching. There is a book stand where children can pick books. The Math area consist of pictures numbers and puzzle games and shapes. There is also the Letter corner where pictures and corresponding letter shows. Dramatic play which is set up as grocery where boxes of cereals’, eggs, canned good items were on display. There is also a cash register and shopping baskets available. The Children’s corner shows pictures and name of students, calendars, schedules and announcement and also the star student. All tables and chai rs have the size fit to small children, shelves was arranged to separate sectional areas from the other. There is a long table by the cubbies that served as dining table for the children. Half of the ceiling has some colorful little pumpkin decoration. The bathroom is located to the other classroom adjacent to the room I observed. there is a small paper towel dispenser and trash can near  the cubbies. The teacher kept to herself for the most part while the children busy playing at the beginning of the day. Because of the small class size she was able to see what everyone was doing without walking around the room. The assistant teacher is on the table helping two children glued the scare crow on the big paper for decoration. There were no disciplinary action needed because the children were well behaved except for occasional reminders of the use of classroom voice when the kids got too excited singing along with the music being played. After forty five minutes of children’s own playtime, the teacher rang the bill for circle time. But before that, she asks all the children to clean up and keep an eye for everybody if they do their task. I noticed that all children we’re doing their part, even if they don’t play on the grocery area they put away all the scattered items, which makes me believe that the teachers values the space she is given and wants her students to know that cleaning up toys and other activities when they are done playing is important. During the circle time, children we’re sitting crisscross on a carpeted section, the teacher start singing a happy song where the children sing too when the teacher mentioned the name of the child the child will stand and dance. It’s like doing the attendance in a fun way where all children participated. After the song, teacher and children’s prayed together. They say thanks for that day being together with friends and teachers, for their parents and ask for safety. After that, the children were ushered to the next room we’re bathrooms are located. The teachers help the children potty and wash their hands before they go the table for snacks. A long table for eight was on the middle of the classroom, the assistant teacher prepares gold fish, 3 carrot sticks and raisins for their snacks. She also put a juice in a small plastic container with a handle where the kids pour their juice by themselves. The teachers is watching closely and reminding the children to pour half only and save some for their friends, I think they are instilling the values of sharing. After the snacks, the children throw their napkins and push their chair back to the table and goes straight to the Math area. The children were sitting crisscrossed again facing a small blackboard; the teacher is sitting on the right side. They were learning the letter â€Å"F† and each student were asked what word starts with letter â€Å"F†. All the children, answered correctly although some of them was helped by their classmates,  which was reprimanded by the teacher and tell them to give other the chance to think and give their answers. When they were done sounding the words they were given a cut out frog paper with a numbers on it and was told that when they hear their number they will jump on the pond (middle) and leave the frog. The children start singing the speckles frog song and each child jumps in the pond when their number was called. It was so much fun watching them and I was thinking that they are committed to provide a play-based, developmentally appropriate program that guides each child through the process of learning self-regulation. When the song ended, children were lined up and ask to put their bumper up to get ready to play in the playground. They went out the same door to get in; playground is located on the opposite side of the building. The children walked on the lined pathway. Before they cross the street, the teacher points to both sides of the street and ask if it safe to cross. When children look at both side and saw no cars coming they unanimously answered â€Å"yes†. The playground is consist of big slides, a tire swing, small basketball area, a monkey bars, a small play house, the table bucket on the sand area where children can play water on it. There is a carpeted shaded area too where children can read books, or play some puzzles or board games. There is also table with some art crafts. Shelves full of toys were aligned with the shoe box. I saw a medicine cabinet too on the far right side of the shelves. I stayed on the chair by the medicine cabinet; this would not attract children attentions or block their way. Both the teacher and assistant teacher were outside to watch the kids, making sure they don ’t hurt themselves or hurt each other. They constantly reminding and approaching the children when they see inappropriate used of toys and equipment’s. The children who were playing too rough were ask to stop if not they will ask to find different games to play. The teacher also participates in playing pretend on the big slides as their pirate ship and some kids play the role of pirate and captain of the ship. The preschool provides a Christian atmosphere that promotes the spiritual, emotional, physical and intellectual growth of each child. This evidence by the colorful posters outside the building that says: â€Å"Faith is Journey† â€Å"God lead Us Forth† â€Å"God’s Presence is our Destination†. As you enter the classroom, there is a signing sheet not only for students but for everybody coming in and out the classroom. The staff and teachers are very  friendly; as I approached them they were smiling and say â€Å"Hi! Can I help you?† When I introduced myself and told them the reason why I was there, they ask me how they can be of help to make my observation easier and productive. They also sh ow me where I can sit and observed not too distant where I still hear children talks and not too close to attract their attention. I feel that there is a good relationship too between the parents and staff because they are happily talking the child’s progress and how they are doing even the silliest thing the child did at home. The school is not gated but I sensed some security because the classrooms are located behind the church. Most of the students are Hispanic, Asian, African-American and Caucasian children. Both the teacher and the assistant teacher is Hispanic and the Director is Caucasian. I would say this preschool is very diverse and children learn how to respect, help and play with each other regardless of race, color and gender. According to Mrs. Brown, they have 12 regular children on this age range, but 2 children were sick that day and 2 was on vacation. The teacher/child ratio is usually 6 children per teacher, but most of the time student teachers were available to help and watch the children. The teachers, Mrs. Rodriguez and Mrs. Baptista were very attentive to the needs of the children; whenever the child goes to them for help they patiently listen and talk to the child in low voice and loving way. The teachers were able to interpret words and actions of the child. You can feel their sincerity and caring. The staffs communicate with each other in providing activities and materials that children find engaging. By facilitating learning, supplying a developmentally appropriate environment, interesting materials and adequate time to explore, play and interact, children find learning easy and fun The Child The preschool child I observed was A J. Mrs. Brown ask me to used initials to ensure confidentiality of the child, since I don’t have permission from the parents. But she allows me to describe the child based on my observation and judgment. A J is taller than most of her classmates and has a â€Å"lean body† not overweight or skinny. She has a full cheeks, I can see a full sets of teeth when she smiles and fair Caucasian skin. A J is three years old and eleven months, the teacher graciously gave an estimate of her weight and  height. She weighs 35 pounds and 39.5 inches tall. According to the teacher, she started at the preschool when she is 2 years old and 4 months. A J has a short curly blonde hair, with blue eyes and thin blonde eye brows. She is wearing a big pink flower headband that matches her short summer dress under a white zipped sweatshirt. When A J first arrived, she greeted all the teachers. She said â€Å"Good morning Mrs. Rodriguez† â€Å"Good morning Mrs. Batista (should be Baptista) and peeked to the other room where Mrs. Brown is and said â€Å"Good morning Mrs. Brown†. When A J saw me, I smiled to her and she gave me a small smile and walked straight to Mrs. Rodriguez. I heard Mrs. Rodriguez telling her â€Å"she is our visitor†. A J asked â€Å"My new teacher†? â€Å"No, she is going to watch and do her job†. She said â€Å"ok†. And when her classmates saw her, three of them approached and ask her to play with them. Which she refused and said â€Å"I am going to do make my scare crow†. She is the only child that said good morning first to all the teachers. This caught my attention because I see a happy and sweet little girl, aside from being so pretty. I chose here to be the subject of this observation because aside from being fit to the age requirement, her smile is contagious and there is something on her that capture your attention, I can’t explain yet but I am going to find out what draws people’s attention into her. Biosocial Development A J weighs 35 pounds and three feet and 3 inches by the time she reaches 6 years old she will weigh around 44 pounds and three feet tall and nine inches. She is within the normal range for her age (Berger, 167). A J is physically fit; her body is well proportioned and leaned. Her growth will be expected to slow down by the age five and six, where her legs and arms lengthen, fat turns to muscles (Berger, 167). This enables her to balance her body and enjoy the fun of dancing, running and playing without falling or slipping. I noticed during snacks, A j finished first the carrot slice. I think this is the reason why she is lean because those who eat more vegetables and fewer fried foods usually gain bone mass but not fat (Berger, 168). When A J is working on her scare crow, she asks the teacher if she can cut the pant and shirt shape paper. I noticed that she was holding the paper on her left hand and scissor on the right hand and I can see that she is concentrating in what she is doin g. Both sides of the brain are normally  involved in almost every skill (Berger, 179). She was able to cut the paper pant and shirt perfectly by following the line. This shows A J’s eye-hand coordination is well balanced. She both used her hand in shaking the small plastic glue bottle and squeezed it to the edge of the pant and shirt following the shape without a mess. I noticed too that A J used both hands in pouring the juice in her cup, using her right hand to hold the handle of the plastic container and left hand on the bottom of the container to avoid spill and to control how much juice she will pour. A J demonstrates perseveration when she was approached by her classmates and asks to play with them but she replied â€Å"I am going to make my scare crow† and she did finished it. Many children ages between 3 and 5, are impulsive flitting to one activity to another (Berger, 178) A J’s demonstrated her well-developed fine motor skills by cutting the paper, draw flowers on the board; pick-up her snacks, unzipped her sweatshirt and ties her shoes (Berger, 170). When A J unzipped her sweatshirt she could not undo the zipper at the bottom to completely unzip so she pulled it from the hood over her head to take it off. She was dancing and jumping on the carpet during circle time. While outside on the playground A J was running nonstop on the entire playground, push the tire swing with her foot and climbed up the ladder, ride the bike, lift water bucket to transfer water to the sand box. I didn’t see her falling or slipping on any of these activities. She has a good balance and these means A J’s gross motor skills are well-developed (Berger, 170). Cognitive Development Piaget second period of Preoperational intelligence shows symbolic thoughts (Berger, 182). While doing the scare crow project, A J asks the teacher â€Å"Mrs. Rodriguez can I have a big scare crow? The teacher ask why she replied â€Å"to protect us from the witch† This symbolic thought explained animism. Many young children believed that natural objects are alive (Berger, 182). A J demonstrates egocentrism when the scarecrow project is done she said â€Å"perfect! I will show this to mommy, I’m sure she will love it!† Egocentric children contemplate the world exclusively from their personal perspective. She expected that her mom will love what she did (Berger, 182) I noticed that A J focuses on appearance. When her boy classmate told her they have the same shoes, she replied â€Å"No, were not. Mine is pink, yours is blue†. Although, they are both have converse shoes the only difference is the color (Berger, 182). When A J entered the room she immediately approached all the teachers saying good morning. She even starts her day on the table working with her teacher, asking questions how to do it and her teacher in return is guiding and helping her how to do the work. A J is learning on what Vygotsky believed; social learning. This emphasized that thinking is shaped by other peoples’ wishes and goals. A J is learning from her teacher through guided participation within her zone of proximal development (ZPD) an intellectual arena where new ideas and skills can be mastered. Her learning depends on the teachers’ willingness and ability to provide scaffolding or temporary support to help within their developmental zone (Berger, 184). A J is very curious; she always asks her teacher questions like: â€Å"why do we need a lot of scare crow?† â€Å"Why do we need to hang it† â€Å"why Ayana is not here today† she even asks â€Å"Why Mrs. Brown is wearing a Charger shirt today?† And when she is not satisfied with the teachers answer, she would say â€Å" maybe because today is Fun Friday† According to theory-theory, the best explanation for cognition is that human seek reasons, causes and underlying principles to make sense of their experience. Curiosity and thought, connecting bits of knowledge and observation develop theories that help young children understand and remember (Berger, 186). A J doesn’t show any idea of what others thinking. Theory of mind is not fully developed at this young age. This ability is slow to develop but typically beginning in most children at about age 4 (Berger, 186.) Language Development A J’s brought a book to her lap where three of her girl classmate gathered. â€Å"I have story to share† she said. A J held the book up for the group to see and said â€Å"the title of the book is From Head To Toe† â€Å"a favorite of mine† and then set the book on her lap and opened it to the first page. Ana pointed to each illustration and told a story based on what she saw in each picture. She pointed to the next and turned the pages one by one. When she reached the end of the book, she closed it and said â€Å"the end†. Then returning to the children and ask: â€Å"Does anyone have a questions?† A J displays significant language development in this situation. â€Å"By four year old most children are able to say 5-20 sentence length and they have about  3,000-10,000 vocabulary words.† (Berger,189). Her verbal language skills are remarkable when she speaks in complete and grammatically correct sentences. At her age, she was able to use â€Å"the† â€Å"a† article in her sentence. She was able to say the correct words by looking at the picture identifying the different kinds of animals and describing what are they doing. This is the process called fast mapping wherein children develop an interconnected set of categories for words. When A J is done working on her scare crow, she said to herself â€Å"yes! I’m done!† Occasionally, while reading the book to her classmate she is mumbling words like â€Å"yeah, that’s right†. I saw her nodding her head while watching her classmate put the puzzle together conforming maybe that what her classmates doing is right. This shows that A J makes use of private speech, which is talking to herself either out lout or in one’s mind (Berger, 188). She communicates very well with her teacher and classmates. During snacks, A J was telling her classmates that her birthday is coming up and it’s going to be a costume party. She happily announces she’s going to be Queen Elsa. Isabella said â€Å"I want to be princess Ana† Sam said â€Å"It’s nice if we have snow!† And everyone agreed to have a snow idea. Psychosocial Development Erikson thought young children are naturally motivated to take initiative, with joy at new tasks, yet vulnerable to feeling guilty (Berger, 206) A J demonstrates a positive sense of self through her initiative and awareness of her own skills and accomplishment. A J was so happy when she finished her project by herself. She feels so proud when the teacher praises her with her work. She even wants to show it to her mom. But she felt shameful; when the teacher reprimands her from helping her classmates answer the questions during circle time. She looks down and stays quite. Controlling the expression of emotions, called emotional regulation is the preeminent psychosocial task between ages 2 and 6 (Berger, 206). A J displays pro-social behavior when she cooperates with her peers during clean up time, sharing space on the circle time when Samantha wants to sit by Reese by moving to the other side (Berger, 226). A J displays empathy in numerous occasions. Empathy is the understanding of other people’s feeling and concerns (Berger, 226) When Samantha was dropped off by her mom; she seemed to be sad and clingy. A J approached Samantha and said â€Å"Hi Samantha, Come!  I’m going to show you my scare crow†. After that, Samantha is smiling already and starts doing her scare crow. Another example is when the children were running at the same time splashing water on the playground and Reese fell on her knees; A J said â€Å"stop! Reese got hurt† and everybody stop and the teacher check Reese and asked to move out to the shaded area to get check so others can continue playing. Temperaments vary, which makes people within the same culture unlike one another (Berger, 208) A J is so expressive of her emotions. She giggles so loud when she is happy and got too excited. She even jumps and claps her hands when the teacher announces â€Å"today is fun Friday†. She felt sad and quiet when the teacher told her to wait for her turn to ride the bike. But she didn’t show any sign of aggression or develop antipathy to her classmates because after a few minutes she is already playing and active again. A J develops strong gender awareness when she, Isabella, Samantha and Reese gathered together having a tea party while playing outside. When Nathan sat on the vacant chair she said â€Å"only girls here† â€Å"go back to your pirate ship† pointing to the group of boys playing by the big slides (Berger, 206). Play â€Å"Young children play best with peers, that is, people of about the same age in which they develop positive social skills† (Berger, 212). Children need physical activity to develop muscle strength and control. Peers provide an audience, role models and competition. Rough-and-tumble play and socio-dramatic play both help children with socialization (Berger, 214). A J enjoys playing, inside and outside the classroom. I observed that she loves socio-dramatic play where they act out various roles and plots (Berger 214). She pretends to be the teacher when she read books to her classmates and play tea party. A J and the other girls joined the pirate game played by the boys when their tea party is over. In the playground, she climbed up the ladder and slides. Rode the tire swing and spin it so fast that makes me dizzy watching them. They play hide and seek; rode the bike, and even allowed to play in the water tub as long as they take out their shoes and wear the vest so they don’t get wet. I think this is where they stayed most during outside play. The children are splashing water with each other others and some are trying to make sand castle on the sand area collecting water  from the tub using a small bucket. I would say she is very strong and healthy because she can lift the bucket full of water without dropping the bucket or spill. A J plays most of the time with her classmate. She displays cooperative play: Children play together, creating dramas or taking turns (Berger, 212). The Whole Child and Over All Impression I enjoyed observing this preschool, especially A J. At the beginning, I can’t fully understand what captures my attention to her. Now I know, it’s the confidence she is showing as she enters the classroom. Her aura reflects a fun loving, happy, active and smart little girl. She doesn’t show any hesitation coming in the classroom. The way she talks amazed me. She can express herself, using more than 5 words in a sentence without difficulty in speaking. She can communicate using words that are understandable and grammatically correct to her classmates and teachers. Although, I hear her couple of times that she mispronounced Mrs. Baptista’s last name as â€Å"Mrs. Batista† which I know will master sooner as her brain matures. A J develop a secure attachment which according to our text feels comfortable and confident (Berger, 142) to the environment and to the teachers since she is already with them since she was 2 years old and 4 months. It’s a place like home to her and when she saw me (a stranger) stayed close to the teacher and ask about me seeking for assurance I believed and feels safe again (Berger, 142). A J’s physical development is observed to be normal and healthy. Her gross motor skills are well developed. She is very active and capable of doing what four years old supposed to do considering she is only 3 years old and 11 months such as walking, running, jumping, dancing, bending, climbed at the ladder without any physical unbalance. During play she giggles and laughs most of the time which the teachers always remind her to lower her voice, which sometimes she listens but sometimes not. A J displays an excellent level in social development. She demonstrated what Vygotsky believed that â€Å"thinking is shaped by other people’s wishes and goals† (Berger, 184). Since she started at the preschool by the age of 2 years and 4 months, you can see the bond between her and the teachers. I can see that she enjoys the company of her friends and teacher, she always play with her classmates all the time. She displayed cooperative and high self-esteem  valuing herself as a person and confident at her age. I was surprised that at her age, she can control her emotions. She didn’t show any sign of aggression even when she was pushed in the line or fell on her bottom or when she wants something what other children’s playing. She would ask her teacher if she can play with that toy and the teacher will ask her to wait for her turn or ask the child if A J can play with her/him together. She demonstrated perseveration when she was approached by her classmates and asks to play with her which I admired the most because many children ages between 3 and 5 are impulsive flitting to one activity to another (Berger, 178). Also, when were told to stop teaching her classmates words that start with letter â€Å"F† although she is upset, she quietly wait for her turn to be ask. I noticed that she finished every activity and play before jumping to another. I know it’s hard t o master this at the very young age but she did it. That makes her exemplary good on this level of development. A J’s curiosity makes her smart and learned new things. She constantly asks questions to her teachers and classmates about anything to understand and remember (Berger, 186). And I can see that she is learning very well through guided participation within her zone of proximity. A J’s cognitive development seemed to be average, at her age. Her preoperational thought is symbolic and magical (Berger, 182).She is not mature to have logical thinking. Maybe this is the reason why she enjoyed socio dramatic play most of the time. She believed that the big scare crow will protect her from the witch. She is fond of â€Å"Olaf† the snow man friend of Queen Elsa in the movie â€Å"Frozen†. She wished to have â€Å"Olaf† on her birthday. She is egocentric where she expected that other people would appreciate and love things she do (Berger, 182). She focusses on appearance and I think fully aware of gend er differences as she pointed out to her boy classmates that they are different because of shoe color and the boys is not allowed to play tea party. She makes me smiles most of the time (because I can’t laugh while observing them) with her actions and words, especially when they are talking about their snacks and she said I have a â€Å"goldfish sandwich† as she make goldfish put raisins on the middle to make it like a sandwich. That makes all her classmates laugh and think of something silly too to describe their snack. She can even pretend to be the teacher while reading the books to them. It’s so amazing how she can do the story-telling just like what her  teacher do from the beginning till the end. And I’m surprised how her classmates give their full attention as she pretend to read the book. Usually, little kids talks all the time without regards as to who is talking, but here, I noticed that children already learned to respect their classmates and teachers when they are talking. After viewing the environment of the preschool, I have come into conclusion that it contains all the element of quali ty preschool. They provide Christian atmosphere that promote the spiritual, social, emotional, physical and intellectual growth of each child. The goal is to enable each child grow and learn in a safe and stimulating environment at their own pace. I’ve learned also from the teachers that every Tuesday’s class they incorporated good Christian living in their lesson. I believed it’s a good way of teaching children’s values in life following the way of Jesus. I feel that the surroundings, specially the various stimulating areas help to individualize each child’s learning like Reading corner, Math area, Letters, Dramatic play, Children’s corner that shows schedule, calendars, and announcement and the star student of the month. It is important to have orderly and stimulating areas for the children to freely choose what to participate in. I believed that the teachers have a great understanding of child development and education. This shows in their daily schedule posted in the Children’s which listed the daily routine for the children. For example, circle time, Math & letter follow ed by mid-morning snacks and then followed by outside play. It is important that the children in the preschool participate in routines. Routines assist children in learning through both repetition and consistency. The preschool program is definitely based on encouraging learning and respecting children’s exploration. Teachers and staff respect each child for what they are and help them live fully and happy to the best of their ability. This preschool observation is very interesting. I’d learned the important role of teachers in nurturing all aspects of development: social, emotional, cognitive and physical. In every interaction, the teachers appropriately nurture their growth and development. The education and values that the teachers impart to their students has great impacts to them later in life. Through this experience, I am pleased to learn that preschool may look like all fun and games –music, story time, dancing, art but the children are learning through play and  creative activity. They learned to solve problem playing building blocks. At a very young age, the children develop good learning habits and positive self-esteem. Children are capable of learning at their own pace and make their own decision.

Case Study One Solved Ethics Essay

Integrity Your son, Mark, has been working â€Å"night and day† on a major contract for his company over the past six months. To substantiate his company’s viability, Mark had to divulge certain private corporate information to Jim—the prospective customer. He gave out the private information during the closing phase of the contract—only after it had been clearly implied the contract would be his. Unfortunately, the contract did not materialize. Jim found a better deal. Mark is really upset by Jim’s lack of business ethics. He is also a little worried about keeping his job. He now believes that many of the statements made throughout the contract discussions and negotiations were false and deliberately misleading. Question OK dad/mom, your son Mark needs some advice. Write him a one-page letter. How should he have handled this situation and what should he do now? Bring your answer to week 2. Dear son I feel very good that you are seeking help of your parents .Being a mother I feel that you should try to keep your professional life a better one and not to reveal any information about the company and the policies to any of the customers as the information and the things of business are very sensitive and may cause a great harm if the person you are sharing with is not loyal. According to me you should have read the policies and the contract before signing any of the document and you should try to avoid such a mistake again in life. With regard to this I must say you should try to consult a lawyer or any law  suit if you find any problem with the Jim. And if you feel that Jim is not doing well and is not standing on the contract made then you should try to avoid revealing secretive information to any of the person and should read the policies and make a suitable contract with only trust worthy person and if you feel like you are cheated or any kind of loss has happened then you must sue or file a case against that person. But the ethics and the last things that comes to my mind is the ethic of honesty and a reliability. You should try to avoid such mistakes in future so that your hard work will become fruitful and you will become a successful business personality.

Frankenstein and 2001 Comparison

Emotion and Human Destruction In both 2001: A Space Odyssey (1968) and Mary Shelly’s Frankenstein, man tries to create something more advanced than mankind. But, even though they are more advanced, they are less developed. The creations in both of these works have one major flaw, and that is that they cannot control their emotions. The creation called HAL 9000 in 2001 is a supercomputer designed to learn at incredible speed and calculate thousands of important facets on the voyage of Discovery.The monster in Frankenstein created by Victor Frankenstein also had the capability to learn at incredible speeds, had superhuman abilities, and became so smart that he could have rivaled his creator. However, neither HAL nor the monster had the mental capacity to control the amount of power their creators had given them. This becomes the main conflict in both of these works. From the emotional decay of these powerful creatures, we come to an ambiguous conclusion: Emotions will always lea d to the destruction of humanity.Happiness is one of many human emotions. Oftentimes, life events stimulate how happy we become. Furthermore, the need to find happiness and overcome obstacles is a need all humans have. There are a certain number of attributes that acute for a humans overall happiness. To name a few, things like living conditions, overall health, wealth, and relationships with other humans. The monster in Frankenstein had none of these things. He quotes, â€Å"Here then I retreated, and lay down happy to have found a shelter, however miserable, from the inclemency of the season. (Shelly 94). And later it quotes, â€Å"I possessed no  money, no friends, and no kind of property. † (Shelly 101) The monster had terrible living conditions; his diet consisted of nuts and berries, he had no money, and he had no friends. This led the monster to be extremely unhappy. And when humans are unhappy, they become jealous of others happiness. With happiness come jealously, an emotion we all pretend we never experience. But, when a human sees someone who is happier than they are, they instantly become jealous.They want what that person has, and they will do anything to get it. The monster is a pure example of this . He quotes, â€Å"†I lay on my straw, but I could not sleep. I thought of the occurrences of the day. What chiefly struck me was the gentle manners of these people; and I longed to join them, but dared not. † (Shelley 93) The monster wanted human companionship, but he felt the humans would not accept him since he was ugly. This is why he talked to DeLacey first. DeLacey was blind, and could not discriminate against him.The monster basically pleads for acceptance quoting, â€Å"This, I thought, was the moment of decision, which was to rob me of, or bestow happiness on me forever†¦I sank on the chair, and sobbed aloud†¦`Now is the time! –save and protect me! You and your family are the friends whom I seek. Do no t desert me in my hour of trial! ‘† (Shelly 111) When the rest of the family came in, Agatha fainted, Sophie ran, and Felix beat him with a stick. This robbed him of his chance to be happy. He was jealous of the fact that every human could have friendly interactions, but he was doomed to loneliness forever.The monster now realized he could never be happy. This enraged him, and hatred became his fueling emotion! Hatred is the most prevailing emotion. It consumes people and turns them into the violent human beings who they actually are. The monster cursed the human race, and vowed revenge quoting, â€Å"My feelings were those of rage and revenge. I could with pleasure have destroyed the cottage and its inhabitants and have glutted myself with their shrieks and misery. (Shelly 113) The monster did in fact get his revenge. He hated the fact that Victor had close friends and loved ones, yet he had nothing.This made the monster turn to violence, and he killed everyone close t o Victor. 2001’s creation, HAL, has a different emotion which leads to his downfall. That is the emotion of pride. You see, pride is a feeling of pleasure from one’s own achievements. HAL was very prideful. You can glimpse it from this shot conversation HAL has during an interview: INTERVIEWER: HAL, you have an enormous responsibility on this mission. You're the brain, and central nervous system of the ship, and your responsibilities include watching over the men in hibernation.Does this ever cause you any lack of confidence? HAL: Let me put it this way, Mr. Amor. The 9000 series is the most reliable computer ever made. No 9000 computer has ever made a mistake or distorted information. We are all, by any practical definition of the words, foolproof and incapable of error. Here, HAL takes pride in the fact that his 9000 series model has never made an error. But when HAL predicts a communication relay to go down, a 9000 computer on Earth says HAL is wrong with his predic tion.HAL quickly disbands this as human error, since HAL now sees himself as better than human. HAL also thinks that he is better capable to carry out the mission than anybody onboard. When HAL hears he may be disconnected, he goes berserk and kills everyone onboard until David Bowman shuts hit down. HAL’s downfall was because he had too much pride. We see this in the modern world all the time; people thinking they are better than others because of their achievements. In the pursuit of happiness, somewhere along the way, people will become jealous of others.They will want something someone else has, and they may not be able to get it. This in turn will cause them to hate or resent that person. They may lash out against them with words, or like the monster, will do whatever they can to strip that person of their happiness. But suppose you do become happy and rise to the top? The people in power almost always become prideful and abuse that power. Take dictatorships for example. They end up abusing their power, and think they are better than others. Ultimately, emotion is humanities greatest weakness.

Management Theory and Practice Essay Example | Topics and Well Written Essays - 1000 words

Management Theory and Practice - Essay Example The leaders, especially political leadership of the nations therefore, become major enabling elements of change. The paper would be discussing the leadership dynamics of Angela Merkel, Federal Chancellor of unified Germany. Angela Merkel, an exemplary leader of contemporary times Angela Merkel was an academician who had plunged into politics when efforts for unifying Germany had started with the fall of Berlin wall. Her party, ‘Democratic Awakening’ merged with Helmut Kohl’s ‘Christian Democratic Union’ in 1990. She was the last spokesperson for DDR, East Germany party. She had become the youngest federal minister in Germany in 1991 when she was made part of reshuffled cabinet of Kohl as federal minister, Women and Youth from 1991 to 1994. She was minister of Environment, Protection of Nature and Reactor Safety, 1994-98. She continued to excel in her designated ministerial position and rose within the party position to take up Chairpersonship of CDU i n Mecklenburg-Vorpommern, 1993-2000. Her meteoric rise to General Secretary and later as Chairman of CDU had finally culminated in her becoming the Chancellor of unified Germany in 2005 (Mills, 2007). Her leadership has been unique in many ways. She was the only woman leader who had rapidly gained popularity in the otherwise male dominated political arena of Germany. Her leadership was also exceptional because she had become a major representative of former East Germany and a symbol of new unified nation that promoted a policy of non differentiation and non partisan. Merkel has defied the gender stereotype that makes it difficult for women candidates to excel in adverse conditions. Her leadership style, decision making model and her inherent leadership traits became her major strength in a volatile socio-political environment of new face of unified Germany. Leadership style The fall of Berlin Wall was momentous occasion in the history of Germany. It not only signified a new politica l equation of Germany on the world map but it also bespoke of the change that Germans were ready to embrace. Her fast track political career could best be attributed to her mixed style of leadership comprising of situational and transformational leadership style. She believed in taking advantage of the situation and ensured her position through strategic decisions that were designed to promote her long term goals of gaining political power. She did not hesitate to criticise her mentor, Kohl, in 1998 when he became embroiled in a major scandal involving donation. It was an opportune moment to gain political leverage which she took and became Chairperson of CDU, the major political party of unified Germany (Langguth, 2005). Merkel is a leader who intrinsically believes that dynamic reforms are needed to bring in constructive change for socio-cultural and economic stability of the country. Bass (1999, p9) argues succinctly ‘transformational leader emphasizes what you can do for y our country..’. Merkel introduced dramatic reforms in the foreign policy. Hill (2010) affirms that Merkel has displayed exemplary leadership initiatives in ‘five critical areas:Â  the economic crisis, social policy, global warming, foreign policy and, perhaps most importantly, in refashioning capitalism in the face of its near collapse’. It clearly shows her confidence in reforms for the wider welfare of Germany. Traits As a highly effective transformational

The Idea of Social Networking Literature review

The Idea of Social Networking - Literature review Example What is most important to understand is the fact that electronic commerce is now starting to emerge into an entirely new way. The Google Adsense, Craiglist.com has made the advertising cheaper and readily reachable to the targeted audience. The idea of social networking1 added much to this concept as now marketers are targeting such social networking communities to derive strong word of mouth for the products and services they offer. Therefore social networking coupled with electronic commerce not provided an opportunity to meet and broaden the social network of individuals but marketers also tapped a new avenue for marketing the products and services in much unique and effective way. As discussed above that social network are groups who share common characteristics and are willing to formulate common platforms which help them to discuss and share their interests, attitudes, likings, disliking, professional information etc. However, what is critical is the fact that social networks have now emerged in a much broader sense. Information technology has broadened the scope and depth of such networks by providing a cheap alternative to meeting electronically. As a result, not only ordinary social networks such as Facebook emerged but professional social networks have been developed too where professional belonging to the same profession often discuss their ideas and information. While discussing social networking, it is also important to discuss social software, a new word which is re-defining how people tend to meet. Social software has been defined as a set of social tools which allow its users to create, support, manage as well as discover interpersonal relationships. (Teten & Allen, 2005). In an essence, therefore, social software provides an opportunity to support the conversation between the members or groups, create and support the social feedback received during that conversation and finally help the emergence of social networks. This can be achieved either through the formation of personal websites, online forums, instant messengers such as MSN and Yahoo, creating blogs or finally websites such as facebook, myspace etc. Castells define a network society as a society "whose social structure is made of networks powered by microelectronics-based information and communication technologies" (Manuel. Castells, 2004). This very definition hints towards how the information flows with the help of new technologies and subsequently helps to formulate societies which share particular traits or characteristics. One of the commonest characteristics is the use of information technology to get connected with each other. Viewing in that perspective, social networking may also be described as the potential network or electronic societies which allow people to formulate groups that share common characteristics. Â  

International Relations Lab Report Example | Topics and Well Written Essays - 750 words

International Relations - Lab Report Example He wards off the accusation that America had been propagating self-interest and declares that they are in fact led by greater causes, through the Cold War years till the present times. Quoting former president Harry Truman, he asserts that "God has created us and brought us to our present position of power and strength for some great purpose." The major objectives that he sets are to defeat terrorist adversaries and to build enduring peace. While the first objective will have to deal with the defeat of radical Islamist extremists, the second will have to be linked to the building of a comprehensive coalition with other nations with similar objectives. Referring to the view by the Democratic candidates that there will be withdrawal of U.S. troops from Iraq to the end the war, McCain reiterates that the war in Iraq cannot be wishes away and one has to take into account the realities in the theatre instead of taking decisions based on the political winds at home. He also makes the point that Afghanistan will continue to nurture terrorist groups like the Al Qaeda in the present political situation, and this has to be curbed with sufficient initiative from the U.S. He proposes that there needs to be a continual work with the Pakistani President Pervez Musharraf to dismantle the camps of Taliban and Al Qaeda there, to help Pakistan resist Talibanization and extremism. He identifies Iran as the world’s chief state sponsor of terrorism. He suggests a multilateral move to resist this and to keep the option of military action open, though not preferred mostly. He claims that America will continue to support Israel against the threat s from Iran, Hezbollah, Hamaz and others. He makes the paradoxical statement that he will try everything to aid ‘moderate’ Muslims who resist the fundamentalist outfits. Approving the steps taken by the Truman

Implementating magnet environment in Riyadh Military Hospital ICU unit Essay

Implementating magnet environment in Riyadh Military Hospital ICU unit - Essay Example The process of magnet environment in magnet hospitals begins from the process of recruitment and continues with the process of retention. In the process of recruitment, a considerable number of measures are put in place and taken into account in order to ensure the attainment of recruitment objectives. In which candidates current and future expectations are taken into account. After recruiting, many efforts are consumed to retain the hired nurses. Needless to say, it is the ultimate objective of the recruitment of nurses to ensure their continual nursing services with a quite foreseeable future with the management of hospital. More significantly, numerous factors are taken into that require their attainment at recruitment and retention of nurses. However, Shortell & Kaluzny (2006) provide some fundamental elements essential to magnet environment within hospitals; they include, quality of nursing and leadership, organisational performance, motivation and worker autonomy, work design, effective groups and teams, coordination and communication, participative or decentralized management, and organizational change and organizational innovation. The nursing profession consists of three types of workers: registered nurses, nurse aides, and licensed practical nurses (General Accounting Office, 2001). Registered nurses, who are state-licensed and possess associate degrees (two-year community colleges), diplomas (three-year hospital programs), or baccalaureate degrees (four-year colleges), provide direct patient care besides managing nursing care (Keenan, & Kennedy, 2003). Nurse aides may provide their health care services in hospitals and home care settings as well, but... This paper talks also about a few things. One of them is attrition, which is not only a problem for hospitals but also for the managers, health policy makers, and managers relevant to the field of nursing. Besides increasing cost burden over the hospital management to renew the hiring process in order to fill the gap created by attrition of nurses. Interestingly, not only in the developed countries, where the health industry is considerably advanced and stable than health industry operating in the developing countries. Throughout the essay, we can see profound infromation on magnet environment and types of nurses, where it's discussed how important quality of nursing and leadership, organisational performance, motivation and worker autonomy, work design, effective groups and teams, coordination and communication, participative or decentralized management, and organizational change and organizational innovation are. Then the essay begins discussing the causes of nurse attrition, where the general perception of nurse is less positive. Afterwards, the paper talks about the effective strategies to increase nurse retention. This essay has a conclusion, which states that magnet environment holds a key to retain nurses. And, the magnet environment occurs when all the elements inside an organisation work in the required way; In which, organisational commitment, nurse leadership, recruitment policies and procedures, and enablement of nurses in the required level of decision making.

Religion in the Education System Essay Example | Topics and Well Written Essays - 2000 words

Religion in the Education System - Essay Example Before one can establish whether or not religion is a beneficial or a corrosive element in primary and secondary education, one must first define both what religion and education consist of. One can define â€Å"religion† as a set of beliefs and practices, or as a more holistic response to the events of one’s life. One can define â€Å"education† as the inculcation of information from the topics set by the National Curriculum, or as a more general preparation for the rigors of adult life. Because this paper addresses religion in general, as opposed to one particular faith, such as Anglicanism or Islam, religion will be viewed as the human response to the events of life. Based on what happens in life, one may choose to follow the Judeo-Christian God, or Allah, or Buddha, or to follow no particular deity at all. Education will be viewed in a more holistic sense as well – the role that schools play in taking Britain’s children and molding them into adults. It will become clear, after a review of relevant literature, that there is not one mixture of religion in education that works for every student. The multiplicity of educational choices has arisen from a multiplicity of personalities, collective life experiences, and individual responses. The Muslim educational experience in Great Britain is particularly demonstrative of this need for variety in educational choices. In the first half of 2005, the Imam Muhammad Zakariya School for Girls in Dundee received its second consecutive poor report on academics (Saeed, 2005). While Ibrahim Hewitt (2005) makes a strong case that the British government should establish and support schools run according to the Muslim philosophy of education, and that only a "complete Islamic education as delivered in a well-resourced Muslim school" will give Muslim students the "spiritual, moral, cultural, mental, and physical development of pupils" (Education Reform Act 1988) required by law, the results of the Zakariya school are troubling. However, Osama Saeed, of the Muslim Association of Britain, points to the results of Feversham College in Bradford, a Muslim school that finished at the top of the "Value Added" ranks in the same period that the Zakariya school finished so poorly (Saeed, 2005). He argues that a Muslim education will help to combat the "lack of values currently within the non-denominational sector" and that even non-Muslim parents would want their children to have the opportunity to attend Muslim schools to avoid the corrosive effects of this "selfish, consumer-driven world" (2005). Hewitt is similarly frustrated with an education system which, in his view, "largely regards religion as a nuisance best ignored" (2005). While there are some who would argue that such a parochial approach to education would intellectually shortchange students, Hewitt responds with the example of the Ennerdale and Kinniside Primary School, which is a parochial Church of England school, but which received a gold star from the educational inspectors (2005). Hewitt argues further that a parochial education more closely mirrors real life - at home, he says, children celebrate only one winter holiday - but at school, they often observe all three of the major celebrations. Hewitt also points out that the removal of religion from the classroom, is not a neutral position, but is just another choice (2005). For those who would argue that the removal of religion from the classroom would create a neutral environment, this is an important corrective - agnosticism or atheism is a religious choice. The Muslim and Anglican schools are not the only parochial environments that have produced successful students. A report in June 2005 showed that standards of academic achievement at Stage 4 in Catholic schools exceed national norms, and that Catholic schools are particularly effective at helping socially disadvantaged students who come in from the

Precessing Vortex Core Literature review Example | Topics and Well Written Essays - 3250 words

Precessing Vortex Core - Literature review Example While this appears to be an indication of perpetuated turbulence in fluid flow, experimental results have shown that the vortex tends to adapt to the force causing the spiral flow [10]. Fig 1: Precession of the vortex tending towards the equilibrium Fluid Flow in the Precessing Vortex Core Perhaps, it is on the basis of this tendency of vortex precession that the concept of swirl flow stabilization was developed for turbines. The precessing vortex core (PVC) has been defined by [14] as â€Å"...a three-dimensional time-dependent coherent structure developed in the exhaust nozzle of many swirl devices...† p. 147. Some of the challenges faced in adopting the concept of precessing vortex core point at the significance of the geometry of the combustor (for gaseous flow) as well as the instabilities in the thermo-acoustic. These are noted by [2] as significant sources of losses in stabilization process. According to [3], â€Å"...a precessing vortex core can be a source that drive s combustion instability† (p.1) and may lead to obvious undesirable results. This overshadows the beneficial effect of precessing vortex core sought for in a chamber such as an improved mixing of the fuel and air as well as stabilization of the flow. From the observation, the precessing vortex core can be linked to flow instabilities [3]. This was demonstrated by the interactions among the zones of recirculation during the flow process. Therefore, by considering the intricacies of precessing vortex core, research continues to expose the need for successful prediction of the mechanism and physics of flow stabilization. In such cases, efforts have been made to set up simulations that would properly model the speed of the flow propagation. This has been used by [3] to determine, with near precision, the exact position at which the flow propagation speed equalled the velocity of the incident flow at that very point of flow. From this simulation, it was expected that the turbulence at the base of the flow would enhance the speed of propagation of the flow. However, the investigation failed to simulate the desirable flow base structure that would give such results. This could be attributed to the challenge of flow stabilization that is attributed to the precessing vortex core. As such, to better understand the precessing vortex core and its effect on the fluid flow in swirl models used in fluid flow experiments, complications in swirl flow propagation models offer a good guideline [4]. Studies of the PVC are mainly done with reference to the operation of a gas turbine. Gas turbine models in such experiments were made to operate on lean combustion mixture that is premixed before injection in the fluid flow chamber of the turbine. These experiments have shown that introducing this premixed mixture in a swirl into the vortex is helpful in aerodynamic stabilization of the highly turbulent flows in the fluid flow chamber [4]. Fig 2: The view of the swirler (the out er and inner views) [4] At the core of the vortex, is a vortex line around which, every particle introduced into the chamber circulates. This results in the recirculation of the combusting mixture. This is because of the low pressure zone created by the circulating fluids. Experimental approaches have been developed to characterize structures of swirl generators. It is shown by these experiments that structural forms, flow interaction, and shape of the vortex play a role in precessing vortex

International management 2 Term Paper Example | Topics and Well Written Essays - 4000 words

International management 2 - Term Paper Example TUI is the largest integrated tourism group in Europe, lagging far behind its competitors with a turnover of about â‚ ¬ 21,866 million and 70,200 employees in 2008. One of the unmatchable entrepreneurial landmarks of TUI is its continuous structural progress and upgrading services offered to worldwide customers. Contrary to its rivalry, TUI is very successful in both the tourism and shipping divisions because of its advanced attractive products and services as well as the expansion of new and strong brands. However, the performance of TUI has been affected badly due to ongoing war against terrorism, natural calamities, global recession and lack of customer confidence. Prior to 9/11, TUI had more dynamic growth from 1995 to 2001. Post 9/11 effects, really restricted the TUI’s expansion strategy especially in various countries of Asia. Since China is an emerging market, therefore TUI had planned a broad strategy but war in Afghanistan and its further effects in Pakistan, kept TUI to hold up its TUI China brand till 2006. In such political and military situations, ABC Tourism Company decided to launch its new branch in Greece instead of Asia. Before deciding about the Greece, ABC planned the following strategy. Greece is one of the leading tourism countries in Europe due to its quality of life, mild climate, low crime, comparatively low cost of living, competitive construction rates, and recreation facilities. TUI is the largest and No.1 Tourism Company in Europe and looking for to enhance its business horizon up to Greece which has been remained an attractive place for tourists throughout the history. Almost 16 million tourists visit this country each year. And it has a contribution of about 15% to the national GDP. Greece tourism industry is so stable and confident in its economic strength and potential that has spent huge money on its tourist attraction highlights like large scale

Fire station Essay Example for Free

Fire station Essay My name is Austin Pea; I currently reside at Fire Station 49. I am part of a resident program where I am a fully qualified Firefighter/EMT, and able to respond to calls as they come into our station. I have been a resident here for 3 months; so far it has been great to serve the community which I have grown up in. I have focused this paper on the disaster preparedness of my Fire House, and if this household is as prepared as it should be. From first glance you would think a Fire Station would be the best place to be. After doing the research though, it turns out it would not be the best place to have a fire. I have included maps of the local area and pictures of my Fire Station, inside and out. This paper covers, in depth, the Pacific North West climate, and possible Natural Disasters that could affect this region. This paper includes average rainfalls, temperatures, and winds in the Spokane County region. My name is Austin Pea; I currently reside at Fire Station 49. I am part of a resident program where I am a fully qualified Firefighter/EMT, and able to respond to calls as they come into our station. I have been a resident here for 3 months; so far it has been great to serve the community which I have grown up in. I have focused this paper on the disaster preparedness of my Fire House, and if this household is as prepared as it should be. From first glance you would think a Fire Station would be the best place to be. After doing the research though, it turns out it would not be the best place to have a fire. I have included maps of the local area and pictures of my Fire Station, inside and out. This paper covers, in depth, the Pacific North West climate, and possible Natural Disasters that could affect this region. This paper includes average rainfalls, temperatures, and winds in the Spokane County region. My name is Austin Pea; I currently reside at Fire Station 49. I am part of a resident program where I am a fully qualified Firefighter/EMT, and able to respond to calls as they come into our station. I have been a resident here for 3 months; so far it has been great to serve the community which I have grown up in. I have focused this paper on the disaster preparedness of my Fire House, and if this household is as prepared as it should be. From first glance you would think a Fire Station would be the best place to be. After doing the research though, it turns out it would not be the best place to have a fire. I have included maps of the local area and pictures of my Fire Station, inside and out. This paper covers, in depth, the Pacific North West climate, and possible Natural Disasters that could affect this region. This paper includes average rainfalls, temperatures, and winds in the Spokane County region. My name is Austin Pea; I currently reside at Fire Station 49. I am part of a resident program where I am a fully qualified Firefighter/EMT, and able to respond to calls as they come into our station. I have been a resident here for 3 months; so far it has been great to serve the community which I have grown up in. I have focused this paper on the disaster preparedness of my Fire House, and if this household is as prepared as it should be. From first glance you would think a Fire Station would be the best place to be. After doing the research though, it turns out it would not be the best place to have a fire. I have included maps of the local area and pictures of my Fire Station, inside and out. This paper covers, in depth, the Pacific North West climate, and possible Natural Disasters that could affect this region. This paper includes average rainfalls, temperatures, and winds in the Spokane County region.

Palliative Care Essay Example for Free

Palliative Care Essay Within this assignment the writer aims to identify and explore in depth the role development of the specialist palliative care nurses in the community setting, and in particular how their role has evolved over the last 5 years. The writer aims for the first part of the assignment to provide the reader with a brief background into the development of palliative care and a history of how the traditional role of a palliative care nurse has expanded from a more generalist perspective to that of a position of specialism. The writer will highlight the essential skills and qualities deemed crucial from a professional perspective in implementing such an expanded nursing role, with particular attention focusing on the impact this role development has made to patient centred care. The writer will highlight the importance of inter-professional working in palliative care, and provide evidence of how the government priorities have changed the boundaries of palliative care and how this has impacted on provision of palliative care services. The second half of the assignment aims to show analysis of both the role development of community specialist palliative care nurses and the recent changes, and provide evidence of how this role has impacted on society. The writer will aim to show evidence of how the role has been successful by providing patients perspectives of the service, and more importantly what improvements could be made in order to ensure the safety of positions with the introduction of the new commissioning process being implemented. The World Health Organisation (2009) defines palliative care as supporting patients and their families with physical, psychological, social and spiritual aspects of care during a physically and emotionally difficult journey of living with a non-curative condition. People’s awareness of palliative care has been linked to the rise of the modern hospice movement back in 1967, when a doctor by the name of Dame Cicely Saunders was responsible for opening a hospice in London called St Christopher’s. Cicely voiced concerns about the way death was dealt with in hospitals around this time and focused her attention on approaching death of cancer patients with more dignity and humanity (Kearney and Richardson 2006). Cicely went on to write several articles for nursing journals and her work was thought to be key to the development of the role of the clinical specialist palliative care nurse (Payne 2008). In the 1970’s the first Macmillan nurses were introduced. Macmillan nurses were generally employed by the National Health Service owever their posts were funded by Macmillan cancer support. The charitable service provider offered local health authorities the opportunity to enrol on a programme that would fund a Macmillan nursing post for a period of 3 years. Once the 3 year period ceased the health authority would become solely responsible for continuing the service out of their budgets (Lugton and Mcintyre 2005). Primarily the role of the Macmillan nurse back in the 1970â€⠄¢s was to provide direct hands-on care for patients whose illness had progressed to the terminal stage as well as support for their families. The role of the Macmillan nurses today tends to focus on meeting the specialist palliative care needs of patients. They provide support with how to manage difficult symptoms associated with the illness and various pain control methods as well as advice on numerous other things, as opposed to the general palliative care in the form of hands on nursing care. This type of palliative care is provided by generalist nurses within the community, such as district and community nurses. Their caseload not only consists of patients requiring palliative care but patients with various other nursing needs. Not all specialist palliative care nurses have the title Macmillan nurse, only those whose post were initially funded by Macmillan Cancer Support and then the NHS. Macmillan nurses are registered nurses who have at least 5 years experience in nursing. In addition they have experience in cancer or palliative care and further to their general nurse training have completed specialist courses, which enable them to have the title specialist nurse (Macmillan Cancer Support 2010). The work carried out by both Macmillan nurses and clinical specialist palliative care nurses differ only slightly, regardless of where they work (Cambridge University Hospitals NHS 2007). According to Seymour et al (2002) the role of the Macmillan nurse has evolved to that of the clinical nurse specialist. A clinical nurse specialist was defined by The Royal College of Nursing in 1988 as having gained through further training an advanced expertise and knowledge in a particular branch of nursing care. They further clarified the role as having responsibility for clinical practice, education, management and having knowledge of relevant research on their specialist area of nursing (Newbury et al 2008). Palliative care patient’s medical needs can change rapidly and may require the expertise of specialist palliative care nurses. Unlike generalist nurses, specialist palliative care nurse’s sole priorities lie with patients with palliative care needs. Referrals to specialist nurses are made when the needs of palliative care patients are becoming more complex and their symptoms harder to manage (Buckley 2008). However a review carried out by Ahmed (2004) suggests that there is lack of understanding of when and to whom referrals should be made to making them inconsistent. This lack of knowledge could be a barrier to the specialist palliative care nurses success. Another view could be that generalist nurses have been providing palliative care for many years, so why should they feel they need to hand over the care of the patients? The Royal College of Nursing (2002) outlined essential skills that were thought to be necessary to the role of specialist palliative care nurses. These were effective communication and the ability to deal with people’s grief, loss and bereavement. Lugton and Mcintyre (2005) suggest that communication is the key attribute to the role of the specialist palliative care nurse however Penson (2000) argues that comfort is the key attribute. Community specialist palliative care nurses are just one group of professionals that make up the multi-disciplinary team providing patients with palliative care. Their work involves close contact and communication with patient’s general practitioners, district and community nurses as well as community matrons. Community matrons are a relatively new role development. They were introduced in 2006 and the role was thought to be developed as a result of the population of the United Kingdom living longer and living with long term conditions. Their work involves looking at the patient holistically and supporting them whilst addressing the complex needs associated with their long term condition. (Sines et al 2009). Supporting patients to manage their symptoms and aiding them to live independently was one of the main proposals set out in the National Service Framework for long term conditions (Department of Health 2005). Prior to the introduction of community specialist palliative care nurses palliative care for the past 150 years or more was provided by district and community nurses in the home environment (Pellett 2009). According to Meehan (2010) within the United Kingdom numbers of qualified district nurses working in the community has fallen dramatically. This questions whether the introduction of the specialist nurses such as community specialist palliative care nurses and community matrons has contributed to these numbers falling. With shortages of district nurses patients care will be impacted upon. Terminally ill patients who have agreed their preferred place of care may have this taken away if problems arise in their condition and they eventually end up having to be admitted to the hospital or hospice unnecessarily (National Audit Office 2008). This in turn will have an impact on the current trends at the heart of the government’s priorities which following the NHS next stage review looked at increasing areas of healthcare into the community and reducing hospital admissions in an attempt to cut NHS costs (Darzi 2008). When the government announced their financial cuts to the NHS back in 2007 specialist nurse posts came under attack. Specialist services as opposed to generalist services are expensive and specialist nurses are in a higher pay band making them more vulnerable to losing their positions in spending cuts (Dean 2010). This questions the government’s views on specialist nurses. Are they seen as additional extras that could cut back in future spending cuts, in turn having an effect on patient care? Although the role of the specialist palliative care nurse is not a recent development to community nursing their role has changed over the last five years. This is in response to the needs of the population and government priorities. Demographic changes are a feature that have impacted on the work of the community specialist palliative care nurse. According to Sines et al (2009) the United Kingdom’s population is set to increase by 7. 2% by the year 2016. The central reasons for this increase are due to the fact that individuals are living longer and migration. Gomes and Higginson (2008) suggest that by the year 2030, 22% of the United Kingdom and Wales will be aged 65 years and over, with two thirds of people being over 75 years old when they die. Older age inevitably increases the certainty that people are more likely to suffer from non communicable diseases as well as cancers and the presence of co-morbidities (Payne 2008). The needs of the aging population will mean that community specialist palliative care nurses will be called upon to deal with increasing demand on palliative care services. As well as the population of the United Kingdom increasing so has patient’s expectations of the NHS, health and social care due to the input from the media. The introduction of the white paper: Our Health, Our care, Our say: a new direction for community services (2006) set out by the Department of Health was thought to be responsible for these expectations. People up and down the country were asked what they liked and wanted from their local health and social care services. People responded with enthusiasm and the government listened and promised to give the public more choices, providing better information about their health and how to stay healthy. The paper gave people more power and influence over the type and recommended standard of service they were to be offered locally. People expect to be treated more as partners and equals and expect choices and options available to them (Department of Health 2006). The provision of palliative care has also changed, historically provision of palliative care focused on supporting patients with cancer however over the last few years moves have taken place to expand the scope of specialist palliative care in order to attend to needs of patients with non-malignant diseases (Small et al 2000). In 1997 the department of health released a white paper: The New NHS: Modern and Dependable which suggested that the Calman-Hine Report: A policy Framework for Commissioning Cancer Services (1995), which examined and proposed a restructuring to cancer services in the United Kingdom could extend its services even further to include people with non-malignant diseases (Department of Health 1997). Amongst the Calman-Hine report were recommendations that everyone with cancer should have equal access to high levels of expertise regardless of where they reside in the country, and a distinction between palliative and terminal care meaning that patients have access to services earlier on in their illness (Calman Hine 1995). Expanding specialist palliative care to patients with non-malignant diseases has had a significant impact on the work load of specialist palliative care services by stretching resources to the limit. Although emphasis has been on providing all patients with life limiting diseases palliative care, is this actually being done? According to Watson et al (2005) specialist palliative care services are not readily available to patients with non-malignant diseases as they are to cancer patients. There is also a lack of support for patients from the voluntary services such as Marie Curie. In order to assist nurses to deliver evidence based practise initiatives such as care pathways were developed. These developments were put in place following the introduction of the white paper: A First Class Service-Quality in the new NHS back in 1998. The white paper was proposed by the government and aimed at producing a strategy to improve the delivery of health care. Three national initiatives which are important parts to the palliative care approach are the Gold Standard Framework, Preferred Place of Care document and the Liverpool Care Pathway. The Gold Standard Framework is a programme of assessment and care. Its aims are to improve quality of life for both patients and their families in the last year of a patient’s life. The Liverpool Care Pathway was developed 10 years ago and is a tool to assist health care professionals care for those who are in their last few days of living. The third initiative preferred place of care document is aimed at putting the patient at the centre of care, giving patients the choice regarding where they would like to be cared for and where they choose to die (Ellershaw Wilkinson 2003). The preferred place of care document is important to the changing role of the community specialist palliative care nurse. The End of Life Strategy for England delivered by the Department of Health (2008) set out a comprehensive plan to improve end of life care for all dying people. This is the first strategy that does not solely concentrate on improving end of life care for people with cancer. Following on from the government’s proposals in 2003 one of the key components of the strategy is giving people the choice about where they choose to die. Given the choice many people would prefer to die in their own homes with adequate support from professionals, however this is not always possible (Thomas 2004). At the beginning of the 20th century the majority of people who were terminally ill died in their own homes whereas today statistics show that 66% of people die in hospitals and 19% at home (Ellershaw Wilkinson 2003). Some of the reasons why this is not possible are due to inadequate symptom control, which is an important role of the community specialist palliative care nurses. Community specialist palliative care nurses generally work normal working hours so what provision is there for patients outside of these hours and who covers the work of the nurses when their working day is complete? Palliative patient’s complex needs require swift responses from palliative specialists when it comes to out of hours services. If patients were receiving 24 hour care unnecessary emergency hospital admissions and suffering of patients would be reduced. A number of community specialist palliative care nurses within certain trusts have gone onto complete nurse prescribing courses. They have the ability to prescribe from the extended formulary making them independent prescribers. For specialist nurses’ having this expanded nursing skill means they have the opportunity to work more autonomously. As one of the key roles of the community specialist palliative care nurse is managing difficult symptoms having the ability to prescribe immediately and appropriately helps promote a service that will reduce patients and carers distress (Mula and Ware 2003). This further acknowledges the importance of specialist nurses working out of normal working hours. The National Institute for Clinical Excellence (2004) suggests that in order to provide good end of life care patients need to have access to specialist palliative care 24 hours a day, 7 days a week. However a report by the National Audit office (2008) reported that just over half of local health authorities provided such care. The last government promised that all cancer patients would have access to specialist nurses trained in their condition (Rose 2010) however generally this too is only available during normal working hours according to Macmillan Cancer Support (2010) meaning that it is then acceptable for such care to be provided by generalist nurses.

Effects of Supply Chain and Logistics on Performance

Effects of Supply Chain and Logistics on Performance INTRODUCTION In this particular chapter, information is presented with the aim of providing a background in with regards to the topic on hand. This topic will include several aspects; background of the study, research problem, the aim and objectives of the study, hypothesis, problems and limitations of the study and definition of terms. Background of the study is the general introduction to supply chain and logistic management and financial matters related to these management systems with relevant information regarding JJ food service as a distribution firm. The research problem provides the primary focus of the study which includes a wider range and detailed questions which needs to be answered through this study. The aim and objectives of the study provides the goals which are to be achieved at the end, although there are different methodologies engaged in answering the research problem that is mentioned. The research hypothesis is considered to be statements which are to be proven throughout the study using the congregated data. In the study statistical analysis will be used to create an easy understanding of the data. The definition of terms provides the technical concepts that are used within the study to provide an easier reference to understand how the information is used through the study. Background of the Study At the current time the Market conditions are far more dynamic than at any time in the past. Leaders and managers now have to think and act appropriately in order to minimize the harmful effects of the economic downturn on their organisation, in terms of both its performance and future growth. The importance of supply chain and logistics management has always been dependant on market conditions and the imperatives that drive organisations` strategic goals. The same could be said for todays dynamic market. The integration of logistics process has given birth to what we now describe as supply chain management. Supply chain management is the term used to describe the management of the flow of materials, information, and funds across the entire supply chain, from suppliers to component producers to final assemblers to distributors and ultimately to the consumers. In fact it often includes after-sales service and returns and recycling. Supply chain and logistics management have generated much interest in recent years for various amounts of different reasons. Many managers now realize that action taken by one member of supply chain can influence the entire profitability of other supply chains. Supply chain management typically involves coordination of information and materials among multiple firms. The cost of poor coordination can result in extremely high back fall in the firm. Therefore, managing supply chains and logistics effectively, is very important for managers to be able to make decisions about the balance between cutting expenses and continuing to provide better service for the end user. There have been many articles written on how to improve the efficiency in the supply chain through improving technologies and processes. In this dissertation, impacts of well-managed supply chain and logistics activities are taken into consideration by executives to have enough faith to believe that supply chain and logistics management have as much value as sales and marketing. Effective and efficient supply chains and logistics operations have significant factors in organisations which affect overall and financial performance. This topic has been chosen for many reasons. Firstly, managing logistics and supply chain processes are essential for companies to reduce unnecessary costs and to give best service to consumers. Secondly, managing delivery infrastructure during financial recession periods often proves its importance, because it provides valuable data by which is considered to have effective outcomes. During the recession period it is very vital for businesses to make stable decisions which will affect the companies financial performance, therefore the act of cutting down on costs has to be carefully considered. Finally, keeping performance levels high during economic downturns can really help the companies, keep and attract their customers. The term supply chain management varies in different forms, however in reality it is an extension of the ideas which have been developed from the nature of logistics. This is the major difference between supply chain management and traditional logistics. In this dissertation both management areas are examined in order to see how they differentiate, how they are connected to each other and in what cases they affect on firms financial performance and future growth. The supply chain and logistics management can take many forms depends on the structure of the business. The concept for the food service industry is if you are out of stock, you are out of business. Therefore, the importance of getting products ordered, stored and delivered make supply chain management and logistics management very essential for a food service distributor. Most of the concept surrounding distribution is related to cost. Analysts and strategists are managers for supply chains and logistics operations who are able to balance the costs while maintaining a good level of performance. The aim of this dissertation is to examine the differentials of supply chain and logistics managements that create various effects on firms financial performance in a food service. Research Problem This study focuses on supply chain and logistics management activities, which are essential for companies` financial performance in both long and short term preparation. JJ food service is a food distribution firm which has managed to improve its financial performance and kept growing even during financial recession periods. The specific research problems for this dissertation includes following questions: What is the importance of an effective supply chain and logistics management? How has the evolution in the market affected the supply chain and logistics management role? Does technology help the supply chain and logistics activities? How can functions be improved between operations and finance? The Aim and Objectives of this Study The aim of this study is to investigate the impacts of supply chain and logistics management on financial performance. In addition, it is very important to consider all issues of logistics and supply chain management related to financial performance to meet the research aim. Following research activities will be considered: To provide relevant and additional information, regarding supply chain management, logistics management, cost analysis and financial activities within organisations. To add existing body of knowledge. To investigate the relationship between logistics and supply chain management and companys financial performance. To investigate the value of supply chain and logistics management and how operations can be mapped with finance. To draw conclusion and provide specific recommendations regarding the relationship between supply chain-logistics management and firms financial performance. The Research Hypothesis Hypothesis of this study are stated as follows: Supply chain and logistics management need to justify the cost of delivery. It is also necessary to measure the impact of these management activities on financial performance. The new system, Microsoft Dynamics AX (Axapta), has proven itself to be very efficient and a highly recommend technological tool in terms of getting products ordered, stored and delivered. Definition of Terms Microsoft Dynamics (Axapta) Axapta is defined by Mourao and Weiner (2005) to be the Microsofts entry in the packaged business application market and it provides out-of-the-box functionality for managing your business or organisation, including modules for every business area, from supply chain management (SCM) and financials to shop floor control to warehouse management. RouteNet (Distribution Resource Planning Software) Baker B. (2006) defines DRP systems as they operate by breaking down the flow of material from the source of supply through the distribution network of depots and transportation modes. This is undertaken on a time-phased basis to ensure that the required-at the right place, at the right time, one of the classic distribution definitions. Integrated systems of this nature require complex, computerised information systems as their basis such as RouteNet. RoadNet consent you to route and schedule your orders quickly and efficiently in a continuously changing environment. If you know what needs to be where and when, then RoadNet will tell you which of your vehicles to use to service which customer, at what time and in what order. Cisco Mobile Sky Device (M3 Sky) M3 Sky from M3 Mobile is a fully-featured PDA (Personal Digital Assistant) that runs a version of Microsoft Windows Mobile 5. The M3 Sky combines different technologies such as Bluetooth, GSM, GPS and GPRS. RELATED LITERATURE REVIEW In this chapter the existing literature is provided for a purpose of giving insights to what has been known, and what has been previously done in relation to the topic being discussed. There are several sections that are covered from different prospective and literature which are gathered from different authors. The sub-topic covered in this chapter includes supply chain management, logistics management and related financial performance in relationship to the mentioned management activities, Supply chain management Overview In the times before the 1980s organisations were using terms such as operation management and logistics. In early 1980s, the concepts of materials, transportation and distribution management began to combine into a single term: Supply Chain Management. In the late 1980s the term supply chain management has grown significantly and came into widely used in 1990s. According to Jayashankar et al. (1996) supply chain is to be a network of independent or semi-independent business bodies collectively responsible for procurement, manufacturing, and distribution activities linked with one or more families of related products. After 1990s supply chain management has become one of the main topic and challenge facing all companies. Companies were believed that every product has its own supply chain; therefore supply chain management was getting more complicated. It is even more complex in reality, as each organization works with many different products-often thousand. Cohen. S and Roussel J. (2005) stated that now many companies have addressed major supply chain challenges through selection and implementation of ERP and APS tools such as SAP, Microsoft Dynamics and so on. They are finding that after implementation they are once again challenged with discovering and managing the core disciplines of supply chain management. The challenge of the next decade is to leverage the founding principles of supply chain management and move this management discipline forward. Defining the Supply Chain Management There are different definitions of supply chain management from different authors. Some definitions are offered below: Stanley E. Fawcett, Lisa M. Ellram, Jeffery A. Ogden (2007) defines the supply chain management as managing the flow of information and materials from the suppliers` suppliers to customers` customers. From a practical point of view, managers associate Supply chain management with better shared resources, information exchange, and win-win relationships among the members of the chain. The job of the Supply chain manager is to find opportunities to work with customers and suppliers to reduce costs while improving services given. The mission is to use technology and teamwork to build efficient and effective processes that create value for the end customer. (Stanley E. Fawcett, Lisa M. Ellram, Jeffery A. Ogden, 2007) The definition of supply chain management is the management of upstream and downstream relationships with suppliers and customers to deliver superior customer value at less cost to the supply chain as a whole. (Christopher M. 1998, p: 18) The supply chain is not only includes the manufacturer and suppliers, but also transporters, warehouses, retailers, and customer themselves. The systemic, strategic coordination of the traditional business functions and the tactics across these business functions within a particular company and across businesses within the supply chain, for the purposes of improving the long-term performance of the individual companies and the supply chain as a whole. (Mentzer, DeWitt, Deebler, Min, Nix, Smith, and Zacharia , 2001, p: 8). Supply chain management is the integration of business processes from end user through original suppliers that provides products, services, and information that add value for customers. (Lmabert M. D, Stock M. J. and Ellram M. L., 1998, p: 504) According to Hugos M. (2006) supply chain management is the coordination of production, inventory, location, and transportation among the participants in a supply chain to achieve the best mix of responsiveness and efficiency for the market being served in lowest cost. It must be identified that the concept of supply chain management is in fact no more than an extension of the logic of logistics. Logistics management is primarily concerned with optimising flows within the organisation supply chain management recognizes that internal integration by itself is not sufficient. Supply Chain Management Activities Planning and Forecasting Every supply chain program starts with a plan. Planning gives the ability to forecast and analyze product demand, economic trends and customers needs. According to Blanchard D. (2007) supply chain planning plans the assets to optimize the delivery of good and services and also balances supply and demand with the information from supplier to customer. Supply chain planning provides what-if scenarios that weigh real-time demand commitments when creating forecasts. And Hugos M. (2006) states that supply chain management decisions are based on forecasts which allow to define which products are required, how many of these products is to be called for, and when they are needed. The demand forecast is essential for companies to plan their operations and to work together among each other to reach market demand. Purchasing and Procurement In a definition provided by Waters D. (2003) purchasing is a mechanism to initiate and control the flow of materials through the supply chain and procurement is one of supply chain management activity that acquire all the materials needed by an organizations. Procurement and purchasing are usually taken into same meaning. However, purchasing stands for the actual buying, while procurement has a broader meaning. Procurement includes different types of acquisition (purchasing, contracting, rental etc.) and also negotiating, agreeing terms, transport, materials handling, monitoring supplier performance, receiving goods from suppliers and warehousing. Procurement is crucial for any organisation, if procurement is managed badly, for instance wrong materials are delivered to wrong place in wrong quantity and so on. Procurement and purchasing is essential and also responsible for a lot of expenditure. They are directly responsible for spending; relatively small improvement in these activities can give substantial benefits. Manufacturing One of the main spotlight of supply chain management appears in manufacturing. Product design, manufacturing scheduling, facility management, order management are the main activities of manufacturing which is passing from customers back through supply chain and from supply chain to manufacturing. Inventory and Warehousing Waters D. (2003) point out that an inventory is a list of things held in stock. Regardless the fact that there are o lot of differences between a multi billion international retailer and a single one stop shop, in fact they opera2te on the same principles: if you are out of stock, you are out of business. A warehouse management system controls, manages, and regulates the movement of goods within a warehouse or distribution centre. Typical features of a warehouse management system include inventory management, picking and put away, order visibility, and fulfilment. Blanchard D. (2007, p: 128) Transportation Waters D. (2003) defines that transport is responsible for the physical movement of materials between points in the supply chain. Blanchard D. (2007) highlights that transportation is the lifeblood of any supply chain, however a companys logistics department tends to be an invisible link in that chain and transport is certainly one of its main components. Location Selection Blanchard D. (2007) states that on-time delivery is fundamental for supply chain management, and its a key benchmark to achieve the perfect order. A perfect distribution network has to be built to give the best service to the customers. The best-run organizations have developed their supply chains that extend from their customers customers to their suppliers suppliers. Globalization In recent years, an increasing rate of globalization has changed the nature of organisations and also their supply chains. Products even different parts of a product are no longer produced and consume within the same country. This creates more complex supply chains, and therefore it also changes the requirements within supply chain management. This also affects the effectiveness of computer systems employed in the supply chain. Globalization also brings foreign competition into markets that traditionally were local. Local companies are thereby forced to respond by improving their manufacturing practices and supply chain management. Fox M.S. (1992) states that market conditions force companies to reduce inventory levels and lead times and increase flexibility with maintaining high level of performance. Issues in Supply Chain Management Clasic logistics management objective is managing the activities to have the right product, in the right quantity, at the right place, at the right time and at minimum cost. On the figure below Newem-Workgroup creates four main areas for this objective within the supply chain management which are flexibility, delivery reliability, delivery time and inventory level. Delivery reliability and delivery time directly link customer service, and highly depends on flexibility, and inventory level. Supply Chain Management Drivers Supply chain management activities are mentioned in previous section. There are main driver which coordinates all the activities in supply chain and main drivers of supply chain management are connected with the information chain among these drivers. Information is based on the decisions regarding the other four supply chain drivers. It is the connection between all of the activities and operations in a supply chain. It is clearer to see on the figure below how information drives other four. According to Hugos M. (2006) information is used for two main purposes in supply chain management: Coordinating daily activities related to production, inventory, location, and transportation. Supply chain management uses the available data which is gathered from these drivers to decide on weekly production schedules, inventory levels, transportation routes, and stocking locations. The information is used to make tactical forecasts to plan the setting of monthly and quarterly production schedules and timetables. Information is also used for strategic forecasts to plan decisions about whether to create new facilities, enter a new market, or exit an existing market. The Impact of Supply Chain Management on Financial Measures Profitability is the ultimate measure of business success. When we look at the basic financial figures that make up the various elements of profits we will realize that supply chain management without doubt has significant affect on financial measures. First of all, managing supply chain cost is half the battle in executing that mission. Supply chain management does indeed influence corporate value. In the previous chapters affectivity of supply chain management activities on financial performance have been examined briefly. The topic of this chapter is to feature the effect of supply chain management on common financial indicators. Balance sheet reports and the income statement are already recognized as indicators of an organisations financial performance. According to Stolowy H. and Lebas M. (2006), the income statement measures profitability by taking into account the revenues and expenses during a period of time. The income statement reports how the companys financial performance is achieved. We must also take into measure that it is useful to show the impact of supply chain management activities during a period of time from the perspective of sales and costs. In a definition provided by Hales J. (2005) a balance sheet presents a financial status or net worth of a business. It shows the amount or balance between the assets and liabilities which will partly be based on the activities that are summarized in the income statement. We will concentrate on these financial elements to explain the impact of supply chain management on financial performance. The Impact of Supply Chain Management on the Income Statement The main figure of the income statement is net income, which is obtained through the calculation of various figures; as it is seen from the table below operations, which are managed via supply chain activities directly, affect the figures on this table even though figures are not related to costs. Effect of supply chain management on the income statement will be detailed in the following figures: sales, sales returns and allowances, cost of goods sold, operating expenses, interest expenses and income taxes. Sales The first component of income statement is sales. This depends on the operations which are managed mostly by supply chain activities. Camerinelli, E. (2009) lists the benefits, glitches, etc. of supply chain management activities on sales as follows: The first problem of the supply chain is known as usual suspect which occurs when a company runs out of inventory. When this happens, sales will be certainly affected negatively. The affect of this can be dramatic. A study has proven that when this happens this may affect the shareholders value up to 25 percent. Supply chain problems can negatively affect sales growth when a company fails to switch from production to owned or contracted facilities located in markets that have high retail process for the products that are being produced. if a company wants to improve sales flows and supply a greater volume of products to customers showing high levels of demand, then the company must be flexible, responsive and reliable in the delivery of those products. Achieving this goal to a high standard is heavily dependent on the quality of supply chain operations. When a company fails to be flexible, this will affect the supply chains affectivity to respond to changes in the market when needed, this will cause latency in the speed of delivering goods to the consumer. If the supply chain is not reliable, a company will perform poorly and this might mean: not being able to deliver the right product to the right place, at the right time, in the right quantity, in the right packaging, with the right documentation and to the right customer. Supply chain management has a growing potential to be viewed as a front-line office tool. The supply chain can be critical in supporting the exchange of goods, information and funds. By taking in hand a study taken from General Motors that is in the automobile industry it showed that sales of $9 billion in parts and services contributed $2 billion in profits, on parallel to this car sales of $150 billion produced earnings of just $1 billion for the company. Service and support, therefore, are becoming just as important as the product itself. If the supply chain is to be at the heart of a companys service and support processes, then it must ensure that it does not fail to overcome the demands placed by the companys needs. Sales Returns and Allowances When we look into sales returns and allowances, it is easy to highlight another area where supply chain management must retain its strength. Camerinelli, E. (2009) mentions that one of the typical faults in supply chain management which impact on sales returns and allowances is delayed deliveries. Return of goods can happen for many reasons such as poor quality of product or service, incomplete or partial delivery of goods, incorrect quantities delivered or incorrect product attributes. These returns will eventually reduce total sales figures. If a company chooses to compensate the negative impact of these factors on customer satisfaction and loyalty by offering discounts or special prices, this will increase the allowance value and sales figures will be further eroded. Cost of Goods Sold (COGS) Another important component of income statement is cost of goods sold which represents the costs of resources consumed in manufacturing a particular product for sale, including the actual cost of materials and direct labour costs associated with getting the product into marketable condition. This component is directly related to supply chain operations because the activities and operations performed during the production are managed by supply chain activities. Camerinelli, E. (2009) lists the impacts of supply chain activities as follows: The purchase price of the goods or services negotiates between the purchasing department and the suppliers sales department. If an organisation separated purchasing from supply chain operations which focuses on cost of materials, it will not benefit from the organic and cross-departmental perspective that tries to connect supplier relationship management closely with the characteristics of an efficiently and effectively managed supply chain. The purchase price may often stands for only a part of the total cost. The final price paid for a product or service must take into account the purchase price plus the costs of all other activities along the supply chain. Those companies that achieve best practice in cost management take this into account and factor in all the costs associated not only with producing a product or service, but also with delivering it to their customers which are managed by supply chain activities. Supply chain processes, such as warehouse management, materials handling, manufacturing operations management, production forecast planning, delivery, returns and post-sales operations management should be supported with programmes that use stream-mapping models, value-added and other techniques to avoid additional loses that might occur due to mismanagement of the supply chain. Failing to run these programmes, for instance, might unavoidably affect direct labour expenses which comprise the other element of the cost of goods sold calculation. This confirms that the elements cost of goods sold calculation is directly related to supply chain management. Operating Expenses Operating expenses is the cost spent converting raw materials into sales in a specific time period. Administrative expenses, labor costs (both direct and indirect), marketing expenses, utility costs, etc. are all combined in operating expenses. Camerinelli, E. (2009) states that the supply chain management activities, which are registered under this heading usually occur in the back office. Operating expenses should all be taken into account so surprises or inexplicable hidden costs will be avoided. Failure to take into account of all these activities could potentially lead to harmful disruption. Camerinelli, E. (2009) has submitted that the most common activities of supply chain, which affects operation expenses, are as follows: One of the first back-office processes that must be taken into account to measure accurate operating expenses is the management of business rules during planning cycles. This refers to the process of establishing and maintaining support criterias for supply chain planning. When the demand planning function is made more reliable, the flow of business along the supply chain will be much more stable; consequently, the people responsible for running the supply chain will need less time to adapt to changes needed. This will cause in a more responsive supply chain, which means less time spent on tackling ideas. This is an example that was carried out by EyeOn, a consulting firm that specializes in the delivery of planning and control solutions to complex organisations. This research shows that an additional benefit of a more stable flow along the supply chain is reduced overtime in the production process. Another potential source of hidden operating expenses is the planning of total inventory limits, which includes raw materials, work in progress, and purchased finished goods. As investigations have been done to define an integrated supply chain transportation strategy by maintaining the data that characterizes the supply chain transportation requirements, there is significant potential to increase operating expenses. Another significant underestimated figure of operating expenses, which is directly affected by supply chain management activities, is the group of activities related to managing existing purchase orders or supplier contracts. These activities include processes such as the management of volume pricing, resolving problems and maintaining an exact picture of purchase orders or contracts. The factors mentioned above are linked the activities within the organization. Supply chain managers generally more focused on managing cooperation with external partners which will partly form day-to-day tasks such as collecting, maintaining information to support delivery planning, and delivery requirements to warehouse data, transportation data and so on. Interest Expenses and Income Taxes Interest expenses and income taxes seem to be affected by non-operational activities which take into account only financial activities. Some researchers such as Fawcett, Ellram and Ogden, (2007) suggest that there is a linkage between supply chain management and accounting, international tax law and corporate finance. However, none of the models proposed so far effectively consider the close coupling of production decisions with cash flow movements, royalty fees and dividend repatriations. On the other hand, with a little bit of investigation we can see that if an organization carefully selects a location to run supply chain activities, it can potentially benefit from tax intensives and financial assistance for industry. Likewise Camerinelli, E. (2009) stated that supply chain decisions which are related the choices such as new machinery and equipment, inventory on goods in transit and raw materials used in manufacturing can also affect excise tax exemption. The Impact of Supply Chain Management on the Balance Sheet Having seen how the quality of supply chain practices can positively or negatively affect the principal elements of income statement, we can now look at how supply chain management impacts on the other key report used by the financial community, the balance