Research of the companys cases an Example of the Topic Business Essays by

Research of the companys cases Mr Ian Dunno: Dear Sir: We have done an extensive research on the two situational cases you have hired us to do. Our research delved on Australian Accounting Standards Board Pronouncements. Part one focuses on the timing difference between the amount that the company reports as net income subject to tax and the amount that the tax laws require the companies to pay. The second part deals with the basic theory of when to recognize revenue from the sale of website related software and the website development and maintenance services. Need essay sample on "Research of the company's cases" topic? We will write a custom essay sample specifically for you Proceed Basis for the us of AASB presentation of the Financial statements The basis for the preparation of the financial statements is to serve as a tool for their decision meeting. The software customer needs the financial statements to determine whether to continue buying from the company or look for other competing suppliers to fill the customers' needs. The suppliers need the financial statements to determine if whether to approve the company's credit loan application. The board of directors will use the financial statements to determine if they will have to set up more software branches. The Australian government needs the financial statements to determine if the company has been implementing its pollution laws. The employees are also interested to get a copy of the financial statements to determine if the company in order for them to decide when to ask for a salary increase. The following topics are focused to serve these users. College Students Usually Tell Us: I'm not in the mood to write my essay. Because I want to spend time with my girlfriend Essay writers propose: Follow Essaylab Writing Service I. Timing Difference AASB 112 states that the timing difference between taxes paid and the tax expense is a normal, legal and Tax agency approved scenario. A future tax liability or asset results from the temporary differences between the accounting book value of assets liabilities and their tax value. The timing difference here is amount that varies between the net profits or losses reported in the accounting books and the amount that taxes to be paid. They are differences between the book value of the assets or liability recorded in the balance sheet and income statement and the amount that should be reported in the financial statements that include the balance sheet and income statement in compliance with Australian tax laws. The reason is obvious. The recording accounting transactions by the accountants hired by the companies are governed or based Australian International Accounting Standards. The international accounting standards state that the profits presented in the financial statements like the income statement should be based on accrual basis of accounting. There are two kinds of sales. They are the cash sales and the credit sales. Cash sales occur when the customer pays up front the amount of the purchase immediately upon receiving the goods bought. Credit sales occur when the customer receives the goods and promises to pay the amount at a letter date. The net profit includes sales from On the other hand, the amount that the company must pay to the Australian tax agencies are based on the Australian income tax laws. The Australian Tax law states that the amount of tax should be based on actual cash collections. For example, the company bought a factory equipment for Au$1,000. The company depreciates the assets under the straight line method for four five years. However, the company reports to their tax collecting agency that their asset is depreciation using the reducing balance method. Assume the corporate tax rate is 35%. The company would realized a deferred tax liability for year 1 and 2 because its book value was higher than the tax value. However, the 3rd and 4th year shows a tax asset because the company's asset value is lower than the income tax value. The company has not underpaid income tax in this case so there is no need for any adjustments. II. Revenues and Expenses Revenues The basis for the revenue for the sale of the products and services of Medium Pty. Ltd. is AASB 118 (Revenue). The Australian Accounting Standard Board stated in its pronouncements stated in its AASB 118 (Revenue) that revenue (Section 1)is recognized when it is probable that future economic benefits will flow into the organization and these benefits are measurably reliable. It further provides that revenue can be generated from the sale of goods or the rendering of services. The Medium Pty. Ltd. should record the maintenance revenue from the offer of services to set up a website. The maintenance services that are offered keep the customers' websites in tiptop shape should also form part of revenue from services under the same AASB 118. Section 4 of AASB 118 also states that rendering of services includes the performance of the organization of a contractual agreed task over an agreed period of time. The services may be performed within a single period or over more than one period. AA SB 102 states that the software shall form part of inventory. AASB 101 states in section 82 that the statement of comprehensive income should DISCLOSE line items that present under the following titles during the period. Revenue, finance costs, share of profit or loss of associates, tax expense, and a single amount representing other expenses. Expenditures AASB 132 interpretation states that all costs of documenting the specifications of the website, including the technology to be implemented to achieve the desired website, revenue, and expense results should be expensed. The expenditures should be dealt with in accordance with AASB accounting standards. Market research costs for assessing the feasibility of the project should be recorded under research and development expenses. These are expensed outright on day of the expense occurrence. Staff training for website development should fall under salary expenses since website development is an ongoing day to day operating activity. Costs relating to the development of the website software like licensing expenses. The computer hardware use in the development of the software should form part of office equipment Asset. It will be depreciated over its useful life. Internal Staff employment expenses should form part of the Administrative operating expenses of the company. Promotion and advertising to launch the new website development should fall under the marketing operating expenses of the company and expensed when incurred. Staff training in use of website software should form part of salaries expenses. CONCLUSION The sales of the customized software will form part of the revenues of the company. The sale of the two year performance contract would be part of the service revenues of the company. The amounts for cost of developing should form part of the operating expenses. In addition, the difference between the tax amount and the accounting book amounts is because of the difference between the accounting standards and the tax laws. Reference AASB 118 Revenue recognition. Australian Accounting Standards Board, retrieved Oct 5, 2008, http://www.aasb.gov.au/admin/file/content105/c9/AASB118_07-04_%20COMPapr07_07-07.pdf AASB 101, Presentation of Financial Statements, Australian Accounting Standards Board, retrieved Oct 5, 2008, http://www.aasb.gov.au/admin/file/content105/c9/AASB101_09-07.pdf AASB 102, Inventory, Australian Accounting Standards Board. AASB 132 interpretation, Intangible Assets. AASB 112 Income Taxes.

10 Facts That Private Schools Want Parents to Know

10 Facts That Private Schools Want Parents to Know If you are considering sending your child to private school, here are 10 facts about private schools which all prospective parents should know. The data and information provided here should answer most if not all of your biggest questions. 1. Private Schools Educate About 5.5 Million Students According to the National Center for Education Statistics, there were approximately 33,600  private schools in the U.S. in 2013-2014. Together, they served approximately 5.5 million students in grades pre-kindergarten through 12 and the postgraduate year. Thats about 10% of students in the country.  Private schools cover just about every need and requirement you can imagine. In addition to college prep schools, there are special needs schools, sports-focused schools, art schools,  military schools, religious schools, Montessori schools, and Waldorf schools. Thousands of schools focus on high school and offer college preparatory courses. About 350 schools are residential or boarding schools. 2. Private Schools Offer Great Learning Environments Its cool to be smart in a private school. The focus in most college preparatory schools is on getting ready for college studies. Advanced Placement courses are offered in most schools. You will also find IB programs in about 40 schools. AP and IB courses require well-qualified, experienced teachers. These curricula are demanding college-level studies which allow students with high scores in the final exams to skip freshman courses in many subjects. 3. Private Schools Feature Extracurricular Activities and Sports as an Integral Part of Their Programs Most private schools offer dozens of extracurricular activities. The visual and performing arts, clubs of all kinds, interest groups and community service are just some of the extracurricular activities you will find in private schools. Extracurricular activities complement the academic teaching which is why schools emphasize them - they are not something extra. Sports programs combine with academic work and extracurricular activities to develop the whole child. Most private schools require their students to participate in some sport. Teachers are also required to be involved in coaching a sport. Because sports and extracurricular activities are such an integral part of a private school program, you rarely see cuts in these areas as we have seen in public schools when budgets get tight. 4. Private Schools Provide Constant Supervision and Have Zero-Tolerance Policies One of the appealing aspects of sending your child to private school is that she cannot fall through the cracks. She will never be a number at a private school. She wont be able to hide in the back of the class. In fact, many schools use the Harkness style discussion format for classroom teaching. 15 students sitting around a table have to be involved in the discussions. Dormitories in boarding schools typically are operated family-style with a faculty member being the surrogate parent. Somebody is always around keeping a watchful eye on things. Another feature of private schools is that most have a zero-tolerance policy when it comes to serious infractions of their rules and codes of conduct. Substance abuse, hazing, cheating, and bullying are examples of activities which are unacceptable. The result of zero tolerance is that you can be assured that you are placing your children in a safe environment. Yes, she will still experiment but she will understand that there are serious consequences for unacceptable behavior. 5. Private Schools Offer Generous Financial Aid Financial aid is a major expense for most schools. Even in tough economic times, schools have made assisting families who want to send their children to private school a top priority in their budgets. Several schools offer a free education if you meet certain income guidelines. Always ask the school about financial aid. 6. Private Schools Are Diverse Private schools got a bad rap in the early part of the 20th century as being bastions of privilege and elitism. Diversity initiatives began to take hold in the 1980s and 1990s. Schools now proactively search for qualified candidates regardless of socioeconomic circumstances. Diversity rules in private schools. 7. Private School Life Mirrors Family Life Most schools organize their students into groupings or houses. These houses compete with each other for all kinds of things besides the usual sports activities. Communal meals are a feature of many schools. Teachers sit with students developing close bonds which are such a valuable feature of private school education. 8. Private School Teachers Are Well-Qualified Private schools value teachers who have degrees in their chosen subject. Typically 60 to 80% of private school teachers will have an advanced degree as well. Most schools require their teachers to be licensed to teach. Most private schools have 2 semesters or terms in their academic year. Many prep schools also offer a PG or post-graduate year. Some schools also offer study programs in foreign countries like France, Italy, and Spain. 9. The Small Size of Most Private Schools Allows Plenty of Personal Attention Most college prep schools have about 300 to 400 students. This relatively small size allows students plenty of individual attention. Class and school size matters in education, as it is important that your child not fall through the cracks and just be a number. Small class sizes with student-to-teacher ratios of 12:1 are fairly common. The larger schools usually include prekindergarten through 12th grade. You will find that they actually consist of 3 smaller schools. For example, they will have a lower school, a middle school, and an upper school. Each of these divisions will often have 300 to 400 students across four or five grades. Personal attention is an important part of what you are paying for. 10. Private Schools Are Sustainable More and more private schools are making their campuses and programs sustainable. It has not been easy for some schools because they had older buildings which were not energy efficient. Students in some private schools even compost waste food and grow some of their own vegetables. Carbon offsets are part of sustainability efforts too. Sustainability teaches responsibility within the larger global community.   Edited by  Stacy Jagodowski

KATARIAN RESPECTING PATIENTS AUTONOMY Coursework - 1

KATARIAN RESPECTING PATIENTS AUTONOMY - Coursework Example Consequently, a hypertension care plan must be drafted at first. 2. Next, Miss Downs must pay more frequent visits to the patient and consistently labor to build confidence and engage in dialog. Miss Downs must tell her about cleaning herself. She must show firmness over the issues regarding proper sanitation. 3. After the initial counseling, there is less likeliness of a discernable effect. The reason is that Miss Jenkins has already got very much habituated in her appallingly untidy way of life. So, it should be clearly understood and elucidated at this stage that Miss Downs cannot come to see Miss Jenkins again and again and do the things like clearing her bedpan and mending her footwear. 4. Next, Miss Downs must first collect necessary feedbacks and reports from the neighbors of her patient. Then, she should utilize community care manpower for removing Jenkins from her place. This is to be done by force if necessary in the presence of a qualified gerontologist. 5. Finally, Jenkins would be referred to the community fiduciary. Psychiatric intervention will be immensely necessary at this stage. Medics experienced in handling psychiatric cases can figure out if Miss Jenkins is suffering from any mental disorder that makes her reluctant to clean herself. The matter of cleaning oneself cannot be left to one’s sole personal discretion. If there is an outbreak of a communicable disease (for example, influenza), then an old, untidy person is highly vulnerable. Moreover, Miss Jenkins lives alone and she won’t be able to take care of herself if she develops problems like skin disease or severe dysentery due to untidy living. She may also fall prey to food poisoning if she does not wash her hands before taking her meals. Instead of high level philosophical thinking, some practical work has to be done in this scenario. Experts like Bondeson and

Paraphrase the paper Essay Example | Topics and Well Written Essays - 750 words

Paraphrase the paper - Essay Example r important aspect of human trafficking is the technique use, for instance trafficking can be done through threats and force, where one is taken without his or her consent. Abduction and deception could also be other techniques (UNHCR 2). The intention behind the trafficking is the third aspect of human trafficking. This entails the main agenda behind act of trafficking, for instance it could be for slavery purposes. The final aspect of human trafficking is the outcome of the act, for example, death of the victims, or arrest of the offenders by authority. Slave trade is the business of selling human slaves form by one owner to the other. Slavery was mainly on the basis of racism and discrimination. The culture of the slave trade consists of a couple of aspects. The first aspect of the slave trade culture is brutality. The owners of the slaves did not care that slaves were human, and; thus, treated them in a brutal manner. The second aspect is cruelty, where the slaves were treated in ways that were cruel and undignified way. The third aspect is exploitation. The slave owners exploited the services of the slaves and did not offer payment for their labor. Dehumanization of the slaves was another aspect. The treatment of the slaves by the owners was inhuman, for example, the slaves were beaten and forced to work without rest. The final aspect is the treatment of slaves as goods; where slaves were sold form one owner to another just like goods are sold (UNHCR 2). Everyone has a right, According to Amnesty international and other bodies of human rights. However, slavery violates some of these rights in relation to the documentary sex slave. For instance, right to movement, right to make one’s own decisions, rights to speech, right to own property, and the right to dignity. There are ways by which the state determines a citizen legally. Birth is one fundamental way the state uses, where a person is legally considered a citizen of a State if he or she is born in the

The TJX company Essay Example for Free

The TJX company Essay The company used Wired Equivalent Privacy encryption system to handle their client’s credit and debit card information. This system was very easy for any hacker to gain access to people’s information. It was completely out of date and did not encrypt anything within the company, which made it more vulnerable. They did not install firewall security correctly. TJX had purchased many other security programs that were not properly installed. They kept customer’s information in their system longer than what is required by law. TJX could have switched to WiFi Protected Access (WPA) to encrypt their client’s personal data information, but failed to do so. This system is much more sophisticated that the previous system and it encrypted everyone’s information, because it was more complex. Firewalls should have been installed correctly because it could have been prevented and would have saved the company the embarrassment of knowing that their system was not safe. This data should have been protected when transferring information over a wireless connection. The business effect of TJX’s data loss will cost them significantly. Because of their incompetence of not installing the proper software needed to ensure customer’s information, this will cost them $202 million to deal with the theft and the lawsuits brought on. They agreed to strengthen their system security and agreed to have third-party auditors to check their security features every 2 years, for the next 20 years. There was research conducted by a company called Forrester Research, which estimated that their business would cost them $1 billion for the next five years. This finding was based on the cost of additional marketing, security upgrades, consultants, and attorney fees. The moral dimension that may be applied is the fact that they need to ensure that the customer’s information is secure and encrypted. The next thing for the company is to take full responsibility for the data loss when they could have taken the simple measures of doing so.

Understanding Inventory Management And Its Theories

Understanding Inventory Management And Its Theories Inventory management or inventory control is an attempt to balance inventory needs and requirements with the need to minimize costs resulting from obtaining and holding inventory. There are several schools of thought that view inventory and its function differently. These will be addressed later but first we present a foundation to facilitate the readers understanding of inventory and its function. Inventory Definition Inventory is a quantity or store of goods that is held for some purpose or use (the term may also be used as a verb meaning to take inventory or to count all goods held in inventory). Inventory may be kept in house meaning on the premises or nearby for immediate use or it may be held in a distant warehouse or distribution center for future use. With the exception of firms utilizing just in time methods more often than not the term inventory implies a stored quantity of goods that exceeds what is needed for the firm to function at the current time (e.g., within the next few hours). Why we should keep inventory Why would a firm hold more inventory than is currently necessary to ensure the firms operation? The following is a list of reasons for maintaining what would appear to be excess inventory. MEET DEMAND. In order for a retailer to stay in business it must have the products that the customer wants on hand when the customer wants them? If not the retailer will have to back order the product. If the customer can get the good from some other source he or she may choose to do so rather than electing to allow the original retailer to meet demand later (through back order). Hence, in many instances if a good is not in inventory a sale is lost forever. KEEP OPERATIONS RUNNING. A manufacturer must have certain purchased items (raw materials components or subassemblies) in order to manufacture its product. Running out of only one item can prevent a manufacturer from completing the production of its finished goods. Inventory between successive dependent operations also serves to decouple the dependency of the operations. A machine or work center is often dependent upon the previous operation to provide it with parts to work on. If work ceases at a work center then all subsequent centers will shut down for lack of work. If a supply of work in process inventory is kept between each work center then each machine can maintain its operations for a limited time hopefully until operations resume the original center. LEAD TIME. Lead time is the time that elapses between the placing of an order (either a purchase order or a production order issued to the shop or the factory floor) and actually receiving the goods ordered. If a supplier (an external firm or an internal department or plant) cannot supply the required goods on demand then the client firm must keep an inventory of the needed goods. The longer the lead time the larger the quantity of goods the firm must carry in inventory. A just in time (JIT) manufacturing firm such as Nissan in Smyrna Tennessee can maintain extremely low levels of inventory. Nissan takes delivery on truck seats as many as 18 times per day. However steel mills may have a lead time of up to three months. That means that a firm that uses steel produced at the mill must place orders at least three months in advance of their need. In order to keep their operations running in the meantime an on hand inventory of three months steel requirements would be necessary. HEDGE. Inventory can also be used as a hedge against price increases and inflation. Salesmen routinely call purchasing agents shortly before a price increase goes into effect. This gives the buyer a chance to purchase material in excess of current need at a price that is lower than it would be if the buyer waited until after the price increase occurs. QUANTITY DISCOUNT. Often firms are given a price discount when purchasing large quantities of a good. This also frequently results in inventory in excess of what is currently needed to meet demand. However if the discount is sufficient to offset the extra holding cost incurred as a result of the excess inventory the decision to buy the large quantity is justified. SMOOTHING REQUIREMENTS. Sometimes inventory is used to smooth demand requirements in a market where demand is somewhat erratic. Consider the demand forecast and production schedule outlined in Table 1. Notice how the use of inventory has allowed the firm to maintain a steady rate of output thus avoiding the cost of hiring and training new personnel while building up inventory in anticipation of an increase in demand. In fact this is often called anticipation inventory. In essence the use of inventory has allowed the firm to move demand requirements to earlier periods thus smoothing the demand. Controlling Inventory Firms that carry hundreds or even thousands of different part numbers can be faced with the impossible task of monitoring the inventory levels of each part number. In order to facilitate this many firms use an ABC approach. ABC analysis is based on Pareto Analysis also known as the 80/20 rule. The 80/20 comes from Paretos finding that 20 percent of the populace possessed 80 percent of the wealth. From an inventory perspective it can restated thusly: approximately 20 percent of all inventory items represent 80 percent of inventory costs. Therefore a firm can control 80 percent of its inventory costs by monitoring and controlling 20 percent of its inventory. But it has to be the correct 20 percent. The top 20 percent of the firms most costly items are termed An items (this should approximately represent 80 percent of total inventory costs). Items that are extremely inexpensive or have low demand are termed C items with B items falling in between A and C items. The percentages may vary with each firm but B items usually represent about 30 percent of the total inventory items and 15 percent of the costs. C items generally constitute 50 percent of all inventory items but only around 5 percent of the c By classifying each inventory item as an A B or C the firm can determine the resources (time effort and money) to dedicate to each item. Usually this means that the firm monitors A items very closely but can check on B and C items on a periodic basis (for example monthly for B items and quarterly for C items). Another control method related to the ABC concept is cycle counting. Cycle counting is used instead of the traditional once a year inventory count where firms shut down for a short period of time and physically count all inventory assets in an attempt to reconcile any possible discrepancies in their inventory records. When cycle counting is used the firm is continually taking a physical count but not of total inventory. A firm may physically count a certain section of the plant or warehouse moving on to other sections upon completion until the entire facility is counted. Then the process starts all over again. The firm may also choose to count all the A items then the B items and finally the C items. Certainly the counting frequency will vary with the classification of each item. In other words an item may be counted monthly B items quarterly and C items yearly. In addition the required accuracy of inventory records may vary according to classification with A items requiring the most accurate record keeping. Balancing Inventory and Cost As stated earlier inventory management is an attempt to maintain an adequate supply of goods while minimizing inventory costs. We saw a variety of reasons companies hold inventory and these reasons dictate what is deemed to be an adequate supply of inventory. Now how do we balance this supply with its costs? First lets look at what kind of costs we are talking about. There are three types of costs that together constitute total inventory costs: holding costs set up costs and purchasing costs. Holding Costs. Holding costs also called carrying costs are the costs that result from maintaining the inventory. Inventory in excess of current demand frequently means that its holder must provide a place for its storage when not in use. This could range from a small storage area near the production line to a huge warehouse or distribution center. A storage facility requires personnel to move the inventory when needed and to keep track of what is stored and where it is stored. If the inventory is heavy or bulky forklifts may be necessary to move it around. Storage facilities also require heating cooling, lighting and water. The firm must pay taxes on the inventory and opportunity costs occur from the lost use of the funds that were spent on the inventory. Also obsolescence pilferage (theft) and shrinkage are problems. All of these things add cost to holding or carrying inventory. If the firm can determine the cost of holding one unit of inventory for one year (H) it can determine its annual holding cost by multiplying the cost of holding one unit by the average inventory held for a one year period. Average inventory can be computed by dividing the amount of goods that are ordered every time an order is placed (Q) by two. Thus average inventory is expressed asQ/2. Annual holding cost then can be expressed asH(Q/2). Set Up Cost Set up costs are the costs incurred from getting a machine ready to produce the desired good. In a manufacturing setting this would require the use of a skilled technician (a cost) who disassembles the tooling that is currently in use on the machine. The disassembled tooling is then taken to a tool room or tool shop for maintenance or possible repair (another cost). The technician then takes the currently needed tooling from the tool room (where it has been maintained another cost) and brings it to the machine in question. There the technician has to assemble the tooling on the machine in the manner required for the good to be produced (this is known as a set up). Then the technician has to calibrate the machine and probably will run a number of parts that will have to be scrapped (a cost) in order to get the machine correctly calibrated and running. All the while the machine has been idle and not producing any parts (opportunity cost). As one can see there is considerable cost involved in set up. If the firm purchases the part or raw material then an order cost rather than a set up cost is incurred. Ordering costs include the purchasing agents salary and travel entertainment budget administrative and secretarial support office space copiers and office supplies forms and documents long distance telephone bills and computer systems and support. Also some firms include the cost of shipping the purchased goods in the order cost. If the firm can determine the cost of one set up (S) or one order it can determine its annual setup order cost by multiplying the cost of one set up by the number of set ups made or orders placed annually. Suppose a firm has an annual demand (D) of 1,000 units. If the firm orders 100 units (Q) every time it places and order the firm will obviously place 10 orders per year (D/Q). Hence, annual set up order cost can be expressed asS (D/Q). Purchasing Cost Purchasing cost is simply the cost of the purchased item itself. If the firm purchases a part that goes into its finished product the firm can determine its annual purchasing cost by multiplying the cost of one purchased unit (P) by the number of finished products demanded in a year (D). Hence, purchasing cost is expressed asPD. Now total inventory cost can be expressed as: Total = Holding cost + Set-up/Order cost + Purchasing cost or Total =H(Q/2) +S(D/Q) +PD If holding costs and set-up costs were plotted as lines on a graph the point at which they intersect (that is the point at which they are equal) would indicate the lowest total inventory cost. Therefore if we want to minimize total inventory cost every time we place an order, we should order the quantity (Q) that corresponds to the point where the two values are equal. If we set the two costs equal and solve forQwe get: H(Q/2) =S(D/Q) Q= 2DS/H The quantity is known as the economic order quantity (EOQ). In order to minimize total inventory cost, the firm will order every time it places an order. For example, a firm with an annual demand of 12,000 units (at a purchase price of $25 each), annual holding cost of $10 per unit and an order cost of $150 per order (with orders placed once a month) could save $800 annually by utilizing the EOQ. First, we determine the total costs without using the EOQ method: Q= $10(1000/2) + $150(12,000/1000) + $25(12,000) = $306,800 Then we calculate EOQ: EOQ = 2(12,000)($150)/$10= 600 And we calculate total costs at the EOQ of 600: Q= $10(600/2) + $150(12,000/600) + $25(12,000) = $306,000 Finally, we subtract the total cost ofQfromQto determine the savings: $306,800 à ¢Ãƒâ€¹Ã¢â‚¬   306,000 = $800 Notice that if you remove purchasing cost from the equation the savings is still $800. We might assume this means that purchasing cost is not relevant to our order decision and can be eliminated from the equation. It must be noted that this is true only as long as no quantity discount exists. If a quantity discount is available the firm must determine whether the savings of the quantity discount are sufficient to offset the loss of the savings resulting from the use of the EOQ. There are a number of assumptions that must be made with the use of the EOQ. These include: Only one product is involved. Deterministic demand (demand is known with certainty). Constant demand (demand is stable through-out the year). No quantity discounts. Constant costs (no price increases or inflation) While these assumptions would seem to make EOQ irrelevant for use in a realistic situation it is relevant for items that have independent demand. This means that the demand for the item is not derived from the demand for something else usually a parent item for which the unit in question is a component. For example the demand for steering wheels would be derived from the demand for automobiles dependent demand but the demand for purses is not derived from anything else purses have independent demand. Other Lot Sizing Techniques There are a number of other lot sizing techniques available in addition to EOQ. These include the fixed order quantity fixed order interval model the single period model and part period balancing. Fixed Order Quantity Model EOQ is an example of the fixed order quantity model since the same quantity is ordered every time an order is placed. A firm might also use a fixed order quantity when it is captive to packaging situations. If you were to walk into an office supply store and ask to buy 22 paper clips chances are you would walk out with 100 paper clips. You were captive to the packaging requirements of paper clips i.e. they come 100 to a box and you cannot purchase a partial box. It works the same way for other purchasing situations. A supplier may package their goods in certain quantities so that their customers must buy that quantity or a multiple of that quantity. FIXED ORDER INTERVAL MODEL. The fixed order interval model is used when orders have to be placed at fixed time intervals such as weekly biweekly or monthly. The lot size is dependent upon how much inventory is needed from the time of order until the next order must be placed order cycle. This system requires periodic checks of inventory levels and is used by many retail firms such as drug stores and small grocery stores. SINGLE-PERIOD MODEL. The single period model is used in ordering perishables such as food and flowers and items with a limited life such as newspapers. Unsold or unused goods are not typically carried over from one period to another and there may even be some disposal costs involved. This model tries to balance the cost of lost customer goodwill and opportunity cost that is incurred from not having enough inventory with the cost of having excess inventory left at the end of a period. PART-PERIOD BALANCING. Part period balancing attempts to select the number of periods covered by the inventory order that will make total carrying costs as close as possible to the set up order cost. When a proper lot size has been determined utilizing one of the above techniques the reorder point or point at which an order should be placed can be determined by the rate of demand and the lead time. If safety stock is necessary it would be added to the reorder point quantity. Reorder point =Expected demand during lead time + Safety stock Thus an inventory item with a demand of 100 per month a two month lead time and a desired safety stock of two weeks would have reorder point of 250. In other words an order would be placed whenever the inventory level for that good reached 250 units. Reorder point =100/month ÃÆ'- 2 months + 2 weeks safety stock = 250 Other thoughts in Inventory Management There are a number of techniques and philosophies that view inventory management from different perspectives. MRP AND MRP II. MRP and MRP II are computer based resource management systems designed for items that have dependent demand. MRP and MRP II look at order quantities period by period and as such allow discrete ordering only what is currently needed. In this way inventory levels can be kept at a very low level a necessity for a complex item with dependent demand. JUST-IN-TIME (JIT). Just in time (JIT) is a philosophy that advocates the lowest possible levels of inventory. JIT espouses that firms need only keep inventory in the right quantity at the right time with the right quality. The ideal lot size for JIT is one even though one hears the term zero inventory used. Theory of Constraints Theory of constraints (TOC) is a philosophy which emphasizes that all management actions should center about the firms constraints. While it agrees with JIT that inventory should be at the lowest level possible in most instances it advocates that there be some buffer inventory around any capacity constraint e.g. the slowest machine and before finished goods. Future of Inventory Management The advent through altruism or legislation of environmental management has added a new dimension to inventory management reverse supply chain logistics. Environmental management has expanded the number of inventory types that firms have to coordinate. In addition to raw materials work in process finished goods and MRO goods firms now have to deal with post consumer items such as scrap returned goods reusable or recyclable containers and any number of items that require repair reuse recycling or secondary use in another product. Retailers have the same type problems dealing with inventory that has been returned due to defective material or manufacture poor fit finish or color or outright I changed my mind responses from customers. Finally supply chain management has had a considerable impact on inventory management. Instead of managing ones inventory to maximize profit and minimize cost for the individual firm todays firm has to make inventory decisions that benefit the entire supply chain.

Philosophy Essay on Self Essay

I certify that this literature review is my own work and contains no material which has been accepted for the award of any degree or diploma in any institute, college or university. Moreover, to the best of my knowledge and belief, it contains no material previously published or written by another person, except where due reference is made in the text of the dissertation. Name Signed _________________________________________________ Date ___________________________________________________ The most fundamental of the questions man asks himself in his lifetime are, â€Å"what/who am I ? â€Å"and â€Å"what is my purpose? † The curiosity over this issue of ‘the self’ has spanned human thought for millennia rooting from societal notion that â€Å"life cannot be just bricks and cement†. Due to the inherent nature of these fundamental curiosities mankind has struggled from ancient times to uncover these mysteries. In the western-context, this brief essay will try to explore the dimensions of the â€Å"essence of self† ranging from medieval to the modern conception of self. It will review the theories of self starting with Aristotelian science and Christian doctrines and their eventual marriage by St. Thomas Acquinas’ moral theory. In effect, it then explores critical viewpoints and traces the development of Scientific Rationalization. Progressively, it debates Rene Descartes’ rationalist views shaping his dualistic conception of the self. Furthermore, it poses the contrasting empiricist views of John Locke where he places self-consciousness and memory as the variables to comprehend self. In addition, it contests David Hume’s proclamation of the self as fiction (Robinson, H. , 2012). The theories of self and identity gradually developed over a historical timeline resulting in modern thought on the subject. In this regard, it is important to understand its development initiation from religious conception in the west. Curiosity on these issues can be traced back to accounts of Aristotle, where he is of the view that everything in nature has a purpose and everything can be rationalized based on its intent and the purpose it served (Greetham, B. 2006, p. 213). This is referred to as the ‘teleological’ view, which contributed to the formation of medieval world view formed by Christian dogma and the Catholic church (Cavalier, G. ,1989). This Christian conception viewed the world as being God’s creation and expression of his will which was cosmologically meaningful and structured. The purpose of things under this theology is God given and is a part of the ‘grand plan’ (Stanford encyclopedia of philosophy). This categorises the medieval belief of self, where humans have a certain place and purpose and the self is understood in terms of the role it plays in the grand plan of things. The medieval Christian conception of self was greatly inspired by the work of 13th century theologian St. Thomas Acquinas. In his opus he bridged the gap between faith and reason by linking Christian dogma and Aristotelian thought (O’Callaghan, R. , 2010). In essence, he lived in a crucial juncture of western culture when the Latin translation of Aristotelian corpus was made available which in effect reignited the debate on relating faith and reason. His theories borrowed from Aristotle and Christian dogma and ethics which were consistently reaffirmed by the church over the centuries (auquinas from stanford). The aforementioned medieval religious conception of self forms the basis Acquinas’ ethical premise on how we ought to act (Greetham, B., 2006). Right and wrong actions based on their compliance with human nature and its place â€Å"God-given natural order†, categorized as natural or unnatural. Hence, the self bounded and confined to serving a purpose. However, this religious world-view came under intense criticism with the advent of scientific advancement and rationality in the 16th and 17th centuries. Scientific thinking developed under the likes of Descartes and Locke and was reasoned based on the accomplishments of Galileo and Newton(Zalta, E. , 2011). They disregarded the place of divine-will in their conception of self, basing it on mere experience, empirical evidence and mathematical formulations. This shift of conception is termed ‘demythologization’, where everything works without a purpose and results from mechanical interaction of particles regulated by universal laws which can be mathematically formulated (Greetham, B. , 2006). Consequently, began the search of the self by looking within for purpose and meaning. The modern view of self is articulated in the works of 17th century philosopher Rene Descartes. He pioneered the dualistic understanding of the human being, which is made up of the â€Å"mental substance (mind) and the physical substance (body)† (Warburton, N. , 1992). Here, the body has physical properties like having weight and using space, whereas the mind is a non-material substance, responsible for thought and experience and hence is the abode of consciousness. In his view, the self is a spiritual â€Å"subject of experience† which is fundamentally different from the body and nature, where the body inessential and the mind can exist independently. His radical scepticism led to the formation of the â€Å"Illusion argument†, where the bodily senses are deemed unreliable and thus the existence of the external world and body is uncertain. The only thing one can be certain of is that ‘I exist’. This is categorized under his famous proclamation -â€Å"Cogito ergo sum†, meaning â€Å"I think, therefore I am† (Cavalier, G. , 1989). In essence, â€Å"the self is essentially mental† and the search for purpose and meaning should be searched within ourselves instead of classifying it under totality of nature. In his endeavours, Descartes used the â€Å"rationalist approach† to knowledge, which solely relies on logic and scepticism . In contrast, his contemporary, English philosopher John Locke relies on the â€Å"empiricist approach†, where knowledge is acquired by the means of watchfulness and experience. His theology of self underlines the role of reason, consciousness and self-consciousness. As for Locke, he sees self-consciousness as a inseparable element in the conduct of any conscious action, like thinking and observing. The perception of the world by the senses, awareness of personal identity, actions performed and its retention (memory) over time is what constitutes self-consciousness (Robinson, H. , 2012). Personal identity here is quintessentially the self, in which memory is decisive variable as the consciousness of past actions is critical to being the same person; and selfhood is reliant on the consciousness and not the body. For instance, if a person has memories from a past life as Salvador Dali, then he is the same person in the current life with a different body. These arguments however appear ambiguous upon correlation with Descartes’ accounts. However, Locke’s accounts differ where cites that it is not necessary that thinking, observation etc. to be the products of a non-material substance and leaves a prospect open that they could be of material origin. The self, Locke argues, is resultant from â€Å"continuity of consciousness† and not a ‘substance’ as proposed by Descartes (Greetham, B. , 2006). Then again, there is a fallacy in these arguments; if the self is continuity of consciousness and memory retention then without the memory of past actions accountability for the actions is cannot be held (Cavalier, g., 1989). For instance, it could be hypothesized in Locke’s view, that a person who committed murder as a child, who grew up to become a doctor and then as an old man he cannot remember his crime as a child, hence in effect, he cannot be held responsible for the murder. Eighteenth century philosopher David Hume continued in the empirical approach, maintaining that authentic knowledge is solely acquired on the basis of direct experience (Robinson H. , 2012). He borrows from Locke, however, he reaches drastic conception where he conceives the self as fiction. Thereafter, he entirely disregards the â€Å"substance view of the mind†. He bases his conception strictly on experience or ‘perception’ and maintains that the existential claim for the inner substance should be discoverable by experience (Greetham, B. , 2006). Through his experience, Hume, found no such substance but instead only a variety of perceptions where there is no identity or self binding them. Academics refer to this view as the â€Å"bundle theory of substance†, where different perceptions are in eternal flux (Robinson H. , 2012). However, Hume fails to identify a unifying  factor and puts forth a vague understanding of the mind just being a bundle of perceptions. Consequently, the Cartesian theory of self gained an upper hand as it offers the unifying substance of mind in the conception of the self (Greetham, B. , 2006). The aforementioned theories of self significantly influence the post-modern conception of the self, as the subject has a tendency to develop over time (Cahoone, L. , 2003). These western theories have borrowed from Eastern conceptions of self, which indicates ancient interaction between the west and the east. (Cavalier, G. , 1989). In the contemporary world, the twentieth century has been the fore-bringer of brisk industrialization in the western world, begetting fast-paced consumer societies, where the people have little or no time for personal fulfilment (Cahoone, L. 2003). This along with advent of cultural pluralism, scientific rationalization and secularization of notions of religion has led to burgeoning interest in the conception of self (Olsen and Timothy, 2006, p. 139). On a personal basis, the theories of self explored here provided a clearer picture on the gradual development of understanding of self with a historical context and an insight into how these theories have shaped post-modern notions on the same (Collinson, P. et al, 2000). Descartes’ accounts and his emphasis on the soul substance worked as a bride between my eastern thought origin and modern western conception on the subject. However, Locke’s and Hume’s empirical approach and their emphasis on discovering self through experience is also profound to my conception of self. Their conclusions however appeared radical and absurd especially in the case of Hume where proclaims the self as being fictional. References: Cahoone, L. (2003). From Modernism to Postmodernism: An Anthology. Carlton: Blackwell. Cavalier, G. &. (1989). Ethics in the History of Western Philosophy. New York: St. Martin’s Press. Collinson, P. &. (2000). Fifty Eastern Tihnkers. London: Routledge. Greetham, B. (2006). Philosophy. Norwich: Palgrave Macmillan. Jamal, T. a. (2009). The Sage Handbook of Tourism Studies. London: Sage. O’Callaghan, R. et al. (2010, December 21). Saint Thomas Aquinas. Retrieved May 1, 2012, from http://plato. stanford. edu/: Olsen, D. H. and Timothy, D. J. (2006). Tourism, Religion and Spiritual Journeys. Oxford: Routledge. Robinson, H. (2012, Demember 21). Dualism. Retrieved May 1, 2012, from http://plato. stanford. edu/: Warburton, N. (1992). Philosophy. Abingdon: Routledge. Zalta, E. (2011, September 21). Aquinas’ Moral, Political, and Legal Philosophy. Retrieved May 1, 2011, from www. http://plato. stanford. edu/: .

Characteristics of a Good Computer

CAVENDISH UNIVERSITY UGANDA STUDENT NAME: AKANKWASA JOHNSON ( 077/0702-978405) STUDENT ID:02/02615/124400 COURSEBEHS LECTURER: MR. MENYA SHAKIR MODULE: INFORMATION SYSTEMS AND TECHNOLOGY MODULE CODE: BIT 110 ASSIGNMENT NUMBER: 01 DATE ISSUED: 4TH /11/2012 DUE DATE: 11 /11/2012 ASSIGNMENT BRIEF: 1. Discuss the factors you would consider while buying a computer. 2. How has information networks solved the problems of an organization? GUIDE TO STUDENTS 1. Maximum 2 pages word processed excluding cover and reference pages. 2. Use Times New Roman 3. Font Size should be 12 4. 1. 5 Line Spacing . For referencing purposes, use the Harvard Author-Date System. Instructions to Students 1. This form must be attached to the front of your assignment. 2. The assignment must be handed in without fail by the due date. QUESTION. 1: Discuss factors you would consider while buying a computer. Solution According to Prof. More Manojkumar, (2009), various factors that would be considered when buying compute rs are discussed here bellow; 1. Processor Speed: A computer is a very fast device which can perform the amount of work that a human being can do in an entire year in few seconds.This therefore means that a good powerful computer should be capable of performing several billion arithmetic operations per second. The speed of a computer measure is in microseconds (10-6), Nanoseconds (10-9) and picoseconds (10-12). 2. Accuracy: The accuracy of a computer is principally highly considered; and the degree of accuracy of a particular computer depends upon its design however Errors can occur in a computer due to human rather than technological weaknesses. 3. Memory (Power of Remembering): A good Computer should have sound brain (Fast memory, 2 GB+) but unlike human (Man) beings.A computer can store data and information and recalled as long as one requires it for any numbers of years because of its secondary storage capability. This means data and information can be retrieved as long as desir ed by the user and can be recalled, as when required. The information recalled would be as accurate as on the day when it was fed to the computer. 4. Diligence: A good Computer should be diligent unlike human beings. This means that a computer should be free from dullness and lack of concentration.It can continuously work for hours without creating any error human beings in doing regular types of jobs, which requires great accuracy. Computer can perform the number of calculation with exactly the same accuracy and speed as the first one. 5. Versatility: Versatility is a most important characteristic which a good computer should have hence the capacity to perform completely different type of work. For example one may use a computer to prepare payroll slips where there is a lot of veracity, may be used for inventory management or to prepare electric bills.A good computer should therefore be capable of performing almost any task, if the task can be reduced to series of logical steps. 6. Automation: Good Computers should be automatic electronic machines however; computer being machines can not start themselves without human interventions. They cannot go out to find their own problems and solutions because they have to be instructed. Hence the automation eases the operation of the user. 7. Communication/ Connectivity: Most computers today have the capability of communicating with other computers. We can connect two or more computers by a communication device such as modem.These computers can share data, instructions, and information. The connected computer are called network. 8. No Feelings: Good Computers should have no feelings, no emotions like human heart and soul since they are machines. Computers cannot make such judgments on their own because their judgment is based on the instructions given to them in form of programs that are written by us. 9. Reliability; Most consumers are looking for a computer that are reliable, yet if the product is on the market then it is bound to have undergone and passed the numerous technological tests before release.In conclusion therefore; all computers should meet these characteristics but it just depends upon the efficiency of the users, their computer skills as to whether they remain satisfied with their purchase. 1 QESTION 2: How has information networks solved the problems of an organization? SOLUTION Network information systems link pockets of highly specialized data to provide efficient access. Computer-based information systems have been in widespread use since the 1990s in industry, non-profit organizations and government agencies.These systems have solved a number of problems in organizations in the following ways; 1. Provided fast access to databases of personnel information, reference reading, best practices and on-the-job training, and are easily customizable to meet an organization's needs. With the Internet and technology boom of the early 21st century, use of computer-based information netw orks is growing faster each year. 2. Ensured Data Centrality; Access to data via a computer network information system is central, providing a â€Å"one-stop† location to find and access pertinent computer data.Most large-scale businesses and organizations use some sort of central database to manage user information, manage advertisement lists, store product information and keep track of orders. Examples of central database solutions are MySQL, Postgre SQL or Microsoft SQL database solutions, coupled with custom software which provides user interfaces. 3. Improved Information Coverage; Information coverage is a huge advantage for any organization, because having vast amounts of useful data from every different department streamlines access and increases productivity. For users, having access to a networked nformation system is analogous to having a digital library of shared knowledge hence; Central information systems provide organizations with the advantages of having large amounts of data, covering many different fields, all accessible via an information access with larger databases of academic and professional research, such as Google Scholar, to provide even more information capability to personnel. 4. Ensured access to efficiency; Efficiency of access is a crucial advantage to networked information systems in organization over more traditional information management systems, such as paper cataloging and filing.Computer-based information systems catalog and file documents in a set logical way, making data access very efficient and fast. Data can be manually categorized, and filters created to automatically file documents that match certain patterns. This increases employee productivity time by allowing workers to focus more on the task at hand rather than filing paperwork. 5. Extensibility; Computer-based information systems are completely extensible and customizable to an organization's needs.Upon installation, customized computer information syste ms use configuration files that are tailor-made to an organization's needs to file and categorize data. Computer software engineers frequently design custom database interfaces and information storage/recovery systems for enterprise clients. As a company grows, modifications and additions to this filing configuration allow easy extensibility. Computer information systems are not limited in scale or possibility. They are uniquely designed for maximum organizational benefit for each customer.In conclusion therefore; Information net works have greatly helped organizations grow and efficiently deliver the services to achieve specific goals. 2 REFERENCES 1. http://www. ehow. com/list_6748808_advantages-computer_based-information-systems. html#ixzz2Bu35Ixvk 2. Ronald Golooba, (2012); Lecture Notes for year one students a cohort 15, Cavendish University Uganda. 3. en. kioskea. net/contents/pc/ordinateur-portable. php3 – Cached. 4. Prof. More Manojkumar, (2009), Characteristics of co mputer systems. 5. wiki. answers. com †º †¦ †º Operating Systems – Cached

Why I Chose CreateSpace to Print My Paperback

Why I Chose CreateSpace to Print My Paperback Why I Chose CreateSpace to Print My Paperback Yvonne M. Feltman owns a successful pet sitting company in Austin, Texas called Custom Critter Sitters and aspires to be a New York Times Bestselling Author. In this article, she talks about her experience using CreateSpace (now known as KDP Print) to create her latest nonfiction, Your Pets Are Fine†¦ and Other Lies. If you’re currently comparing the different print on demand services out there, this might just help you choose!As a first-time self-published author, the decisions I had to make after I finished writing the chapters of my novel seemed daunting. Navigating the sometimes murky waters of ISBNs, copyright, font decisions, beta readers, sensitivity readers, book  editing services, cover design, and all the seemingly endless details during the process was not easy. Only determined authors will get to the finish line and have the privilege of saying â€Å"I published a book.† Luckily, the internet is full of amazing resources for new authors, including too ls like Reedsy, where I was able to find a highly experienced editor - Adam O'Brien - to help me perfect my story.I think every author should have the opportunity for that special moment when someone asks for an autograph on their own book. That can’t quite be done on an eBook! It is neat to wonder where my paperbacks may end up - on a shelf in a guest cottage in the French Riviera, or at a garage sale 20 years from now. My book could fall into the hands of a movie producer and we could see it as a dark comedy on the big screen one day.There is nothing like walking into the local bookstore and seeing a stack of my own books on a shelf for sale. How many people do you know personally who can claim that? The answer is likely â€Å"not many.† Publishing a book is a truly unique accomplishment that not many get to claim. Luckily, in the current day, we have robust tools like Createspace and Reedsy to help make that happen.Have you used any of the POD services out there? What was your experience? Leave any thoughts or questions for Yvonne in the comments below!Your Pets Are Fine†¦ and Other Lies is available in paperback and on Amazon Kindle!

Explain the circumstances in which rights and Essays

Explain the circumstances in which rights and Essays Explain the circumstances in which rights and Essay Explain the circumstances in which rights and Essay Explain the fortunes in which rights and duties arise or continue after the employment relationship has ended. Explain the historical development of the countries that you choose to discourse. Introduction It is clear that whilst most employment rights and duties arise and apply in relation to the relationship which exists between employer and employee during the period in which the employment contract exists. However, this is by no agency ever the instance, there are state of affairss in which both employers and employees will hold legal duties towards each other after this relationship has ended. It will non be possible to cover all these state of affairss in the undermentioned work, but this essay will dwell in an effort to pull attending foremost to the go oning duties which are of import to the employer, viz. the duty on the employee non to unwrap confidential information gained in the class of their employment. Second it will analyze the duties and rights which are of import to employees. The first of these is with respect to mentions from the former employer the proviso of which may give rise to a claim in civil wrong for the former employee, depending on the fortunes. The 2nd a nd reasonably recent development in relation to employees relates to the anti favoritism statute law. The protection under this statute law now extends to protect employees after the employment contract has ended in certain fortunes. Third the essay will look at some of the procedural rights and duties which arise after the employment contract has ended. In this subdivision I will concentrate on the modified statutory disciplinary and dismissal process and statutory grudge process which come into drama after the employment contract has ended and the duty on the portion of the employer to give grounds for a dismissal after the effectual day of the month of expiration. Competition by Ex-employees In certain fortunes employers can keep the activities of their employees even after the employment contract has ended. The employers will be entitled to protect their legitimate trade involvements in two ways. First they may trust on the responsibility of trueness and fidelity which implies into the employment contract a term of confidentiality which extends to ex-employees. Secondly employers may include a restrictive compact in the employment contract which restrains the employee from transporting out certain activities. Covering chiefly with the responsibility of trueness and fidelity, it seems clear from the instance jurisprudence that the responsibility will merely be invoked if the breach takes topographic point before the employment ceased. [ 1 ] Second the tribunals are more likely to keep the usage of touchable information than intangible information. So for illustration in the instance ofRobb V Green[ 2 ] the ex employee was restrained from utilizing a list of his employer’s clients which he had copied before go forthing his employment for his ain advantage. If the information which the employee is utilizing is non written the tribunals will be loath to keep the employee. [ 3 ] A differentiation will besides be drawn between the employees general cognition and single accomplishment of the employee which he may hold gained in the class of his employment and something which out to be regarded as a trade secret and deserving of protection by the employer. [ 4 ] The instance ofFacenda Chicken Ltd v Fowler [ 1986 ] ICR 297upheld the being of an implied responsibility in relation to utilize and revelation of information, but restricted it to merchandise secrets and specifically distinguished information which had become portion of the employees own accomplishment and cognition. The Court of Appeal in this instance besides drew attending to the inquiry of whether the employer expressed the confidentiality to the employee. This was relevant though non deciding. In the instant instance information associating to gross revenues which the employee attempted to utilize after his employment with them ended, was held non to be a trade secret on the face of it and the emp loyers had non done plenty to show its confidentiality. The information in inquiry need non be complicated and proficient, but it must decently be regarded as confidential. In the instance ofThomas Marshall ( Exports ) Ltd V Guinle[ 5 ] Megarry VC laid out four elements to the trial for confidentiality which are as follows: The proprietor of the information must believe that its information the release of which would be deleterious to the employer or advantage his challengers. The proprietor must believe the information is confidential and non in the public sphere. The above beliefs must be sensible. The information will be judged in the visible radiation of the peculiar industry and trade patterns. One extra point to observe in relation to the implied responsibility of trueness and fidelity is that it has been held that in certain fortunes the public involvement will necessitate that the information in inquiry is disclosed to those who have a proper involvement in having it. [ 6 ] For illustration where the information relates to misbehave on the portion of the employer, the employee will non be restrained from informing the relevant regulative organic structure. In footings of redress, the most appropriate redress for the employer will be an injunction to forestall the employee utilizing confidential information and amendss for breaches of the implied responsibility which the employee has already committed. The 2nd manner in which an duty might originate on the portion of the employee to act in a peculiar manner after employment has ended is if their employment contract contains an express restrictive compact. The fact that the implied responsibility discussed above is comparatively limited in scope means many employers frequently prefer to utilize this signifier of contractual term. However, to be enforceable the term must protect a legitimate concern involvement. It is non possible to expressly forbid competition. Because the clauses seek to curtail the manner in which the ex employee does concern after his employment has ended, the philosophy of restraint of trade will besides use. Therefore the term will be leading facie nothingness and merely enforceable if it’s sensible. It has been held that in this respect it must be sensible in mention to the involvements of the parties concerned or the public â€Å"so framed, so guarded as to afford equal protection to the party in whose favor they are imposed, while at the same time†¦in no manner deleterious to the public.† [ 7 ] The load is on the employer to set up rationality and must be no more than moderately necessary to afford the protection sought. The rationality must be judged at the clip the contract was made. [ 8 ] It will besides be judged on a instance to instance footing with the peculiar trade or concern in head. The length of the restraint and the geographical country which it covers are things which will be taken i nto consideration. There must besides be a legitimate proprietary involvement in the topic of the term. As with the implied term of trueness and fidelity, the employer can non curtail the employee from viing utilizing the cognition and accomplishment with which the employment has equipped him, merely personal cognition of trade secrets or connexions, employees or providers which were acquired from his employers and which may disfavor them. [ 9 ] The tribunals attack to construing these clauses has non ever been consistent. For illustration in the instance ofLittlewoods Organisation Ltd V Harris[ 10 ] Lord Denning took a broad ranging clause which prevented the ex employee working for any rival companies or subordinates throughout the universe and implied into it restricting words so as to curtail it to the portion of the concern which the employer was moderately allowed to protect. However inJA Mont UK Ltd V Mills[ 11 ] the Court of Appeal struck down a clause that prevented the ex employee working for a specific challenger for one twelvemonth. Their logical thinking was that there was â€Å"no effort to explicate the compact so as to concentrate on restraint necessary to guard against possible abuse of the information, the lone legitimate mark for enforcing any restraint on future employment.†[ 12 ] Employers would be good advised to follow a restrictive attack to these compacts as it is non ever clear how generous the tribunals will be in construing clauses which impose duties on the employee after their employment has ended. It does now seem clear that if the terminal of the employee’s contract has come about because of a breach on the portion of the employer, such as unlawful expiration the employer will non be able to implement a restrictive compact restricting the activities of the employee. This was the attack in the early instance ofGeneral Billposting Ltd V Attkinson[ 13 ] . There was some difference amongst the tribunals as to the consequence of a clause which restricted station expiration activities howsoever the expiration came approximately, for illustration â€Å"whether lawful or unlawful† . For a clip the tribunals focused on the specific building of the clause and hence in the instance of a clause such as this the employer would be able to implement it irrespective of a unlawful expiration. However the instance ofRock Refrigeration Ltd V Jones and Seward Refrigeration Ltd[ 14 ] eventually settled the affair in favor of the former attack. There are two chief justifications for this. First, the premature and unlawful expiration of the contract deprived the employee of full consideration in exchange for which he accepted the station expiration restraint. Second, the unlawful renunciation, as unlawful expiration would be, puts an terminal to the full contract and hence releases the employee from any of his duties under it. It may be that the tribunals elect to break up the clause so as to take the offending parts of it and go forthing the remainder in tact. This will merely be done if the portion they are seeking to break up is independent from the remainder of the clause and the remainder of the clause makes sense without it. The tribunals will non compose a new a new compact or change the nature of the understanding. [ 15 ] It is clear so that the tribunals are prepare to accept that certain contractual duties, both implied and expressed, continue or arise after the contract has come to an terminal. They are likely to take a reasonably restrictive attack to how far the antique employee can be restrained in his future employment or trade and they will merely let their activities to be restricted to the extent perfectly necessary to protect their former employer’s involvement. Mentions The proviso of a mention by an employer will evidently take topographic point after the employment contract has come to an terminal. Whilst the employer is under no duty to supply a mention, if he does take to make so there is an duty that it be accurate. If they do non they may go apt in civil wrong to both the subsequent employer who relies on the mention and the topic of the mention. [ 16 ] There are three possible causes of action for the employee. Defamation and malicious falsity are comparatively noncontroversial, but it now seems that the employee may hold a cause of action in negligent misstatement. This relates back to theHedley Byrne and Co v Heller[ 17 ] opinion that recovery can be made for pure economic loss where a particular relationship exists between the parties. With respect to defamation the mention is protected by qualified privilege, since the employer and possible employer have an involvement in it. [ 18 ] However this defense mechanism is lost if it can be shown that the individual giving the mention is motivated by maliciousness. The suspect must hold an honest, positive belief in the truth of what he publishes. If he publishes recklessly will be treated as if he knew it was false. [ 19 ] The employee will non be able to avail himself of this cause of action if he implicitly consented to the publication. In the instance ofFriend v Civil Aviation Authority[ 20 ] the employee accepted a disciplinary codification as portion of his employment contract. It was held that he thereby explicitly consented to the republication of a peculiar ailment as portion of a disciplinary procedure and he could non therefore complain about its republication in a mention. The 2nd cause of action for the employee would be deleterious or malicious falsity. In this instance the employee must demo that the employer made the statements maliciously, meaning them to do him damage. [ 21 ] It needn’t sum to an onslaught on the claimant’s character as with calumny. The tribunals did look to be traveling in the way of accepting that the referee owed a responsibility of attention in carelessness to the employee as the topic of the mention. In the instance ofLawton V BOC Transfield Ltd[ 22 ] Tudor J held that the employee relied on the referee to give an accurate mention and there was sufficient propinquity and foreseeability for a responsibility of attention to originate. The responsibility was to take sensible attention to guarantee that the sentiments stated are based on accurate facts. The House of Lords eventually confirmed this responsibility of attention in the instance ofSpring V Guardian Assurances[ 23 ] . They held that the Hedley Byrne demands were present. Furthermore, they held that the balance of public involvement favoured that a redress in carelessness be available. Whilst the mention is required to be accurate it is non necessary, to get away liability, that it be to the full comprehensive. The responsibility is to take sensible attention non to give deceptive information whether as a consequence of below the belt selective proviso of information or by the inclusion of facts and sentiments in such a mode as to give rise to a misguided illation in the head of a sensible receiver. [ 24 ] If the employer mentions a ailment which has non been brought to the employee’s attending the employer may be in breach of the implied term of trust and assurance. As a consequence of this the employee may be able to claim to hold been constructively dismissed. [ 25 ] The employer is now besides under a responsibility non to know apart against the former employer on the footing of sex, race or disablement. This will be discussed at length in the undermentioned subdivision. In drumhead when the employment relationship comes to an terminal and an employer agrees to supply a mention for the former employee a duty arises to supply and accurate history of the employee. The employee has the option of several causes of action in civil wrong if the employer does non follow with this duty. Post- Employment Discrimination The right on the portion of the employee non to be discriminated against has late been held to outlast the employment contract. This right stems form the anti favoritism statute law, The Sex Discrimination Act 1975 ( SDA ) , The Race Relations Act 1976 ( RRA ) and the Disability Discrimination Act 1995 ( DDA ) . The relevant instance wasRelaxion Group plc ( Respondents ) v Rhys-Harper ( FC ) ( Appellant ) , DSouza ( Appellant ) v London Borough of Lambeth ( Respondents ) , Jones ( Appellant ) v 3M Healthcare Limited ( Respondents ) and three other actions( The Relaxion instance ) . These dealt with the inquiry in each of the three Acts consecutively. In order to understand the determination in the Relaxion instance it is necessary to look at the relevant statute law and the history taking up to that determination. The relevant subdivisions of the anti favoritism statute law are as follows: Section 6 ( 2 ) of the SDA 1975 Section 4 ( 2 ) of the RRA 1976 Section 4 ( 2 ) of the DDA 1995 With respect to the SDA and the RRA the employer is prohibited from know aparting against a individual â€Å"employed by him† . The DDA prohibits favoritism against person â€Å"whom he employs† . The inquiry is whether these phrases can be interpreted to widen to actions taken by the employer after the contract of employment has ended, i.e. after the effectual day of the month of expiration. The instance ofAdekeye v Post Office[ 26 ] the Court of Appeal held that the RRA did non use to favoritism which occurred after the employment contract had ended, so an employee who suffered race favoritism during an entreaty against dismissal was non protected by the statute law. The place in relation to arouse favoritism was thought to be the same. However the European Court of Justice held in the instance ofCoote V Granada Hospitality[ 27 ] that the Equal Treatment Directive 76/207 EEC did use to a state of affairs where the employer refused to give the employee a mention because he was know aparting against her on the evidences of sex. When theRhys Harper V Relaxioninstance came to the Court of Appeal the tribunal surprisingly confined Coote to its facts and held that the employer’s refusal to look into a sexual torment claim did non conflict the SDA because it occurred after the employment had ended. The Court of Appeal besides refused to revisit the Adekeye determination in the visible radiation of Coote when the D’Souza instance came before them. The two instances along with a figure of disablement favoritism instances headed by that ofJones v 3M Health Carewent up to the House of Lords and were heard consecutively. The instance hinged on the reading of the three subdivisions notes above. The House held that there was no discernible difference between the three. Lord Hobhouse stated: â€Å"These legislative acts should be read as lending to a developing strategy of anti favoritism jurisprudence and as such the words should non without good ground be given different reading as between one of the legislative acts and another. They are non legislative acts to be officially read with each other, but they are legislative acts which reflect a consistent ( though developing ) legislative policy.† The House held that the statute law could be interpreted to widen past the effectual day of the month of expiration so long as a sufficient connexion could be proved between the post-employment favoritism and the employment. The indispensable logical thinking was that the favoritism statute law applies to the full employment relationship which can go on after the effectual day of the month of expiration of the employment contract. The House of Lords could see non ground to randomly stop the protection of the employee on the effectual day of the month of expiration if they were still holding traffics with the employer stemming from their former employment. It should be noted that the D’Souza instance was still dismissed because it concerned a refusal to re-instate the employee allegedly on prejudiced evidences. The House of Lords held that because re-instatement was a statutory redress provided for unjust dismissal it did non fall within the range of the RRA. Coincidentally, the anti favoritism statute law has undergone a recent inspection and repair in response to the EC Directive on Race Discrimination and Framework Employment. The SDA and RRA Amended Regulation 2003 now explicitly province that favoritism continues to be improper after the employment relationship has ended ‘where the favoritism arises out of and is closely connected to that relationship’ Similar commissariats were incorporated in the amended DDA which came into force in October 2004. It is deserving observing that the RRA ordinances merely apply to favoritism on the evidences of race or cultural or national beginning ( non color or nationality ) which might intend that D’Souza continues to use more widely. The restriction in relation to re instatement is besides likely to last. To reason this subdivision it is now a clearly established rule, whether by instance jurisprudence or statute law implementing EC directives that the employees right non to be discriminated against continues after the official terminal of the employment contract. This is clearly a logical place for the jurisprudence to be in. There can be no sense in taking the protection from the employee on the precise effectual day of the month of expiration when certain parts of the employment relationship continue past this day of the month, for illustration the may wish to appeal against a dismissal or be provided with a mention. If they are non protected from favoritism during these proceedings they may good be loath to take portion in them at some considerable disadvantage to themselves. This would non be a satisfactory province of personal businesss for any anti favoritism undertaking. Some of these post employment procedural affairs will be discussed in more item in the undermentioned subdi vision. Procedural rights and duties which arise and continue post-employment Written Statement of Reasons for Dismissal An employee is entitled to be provided with a written statement of grounds for his dismissal under the Employment Rights Act 1996 s 92 ( 1 ) and ( 2 ) as amended by the Employment Rights ( Dispute Resolution ) Act 1998. The written statement may mention to paperss already given to the employee, but transcripts these paperss must be provided. [ 28 ] The employee must bespeak the statement with 14 yearss of the effectual day of the month of expiration. The employer is non required to supply a written statement of grounds if one is non requested save in two specific fortunes. The first is that the employee was pregnant at the clip of dismissal or on pregnancy leave. The 2nd is that they had taken clip off work because they have late adopted. In those fortunes the employer must supply a written statement of grounds to the employee whether they request one or non. Normally the employee must hold been continuously employed for a twelvemonth to take advantage of this subdivision, but once m ore this does non use to the two classs mentioned above. The punishments for failure are contained in Section 93 of the Employment Rights Act 1996 as amended. If an employer unreasonably fails to supply a statement on petition the Employment Tribunal will do a declaration as to what it finds the employers grounds for dismissal to hold been. If the employer purports to give grounds, but they are unequal or untrue he will be taken to hold failed to supply grounds. They must besides order the employer to pay the equivalent of two hebdomads pay to the employee. Two points can be noted about this subdivision. First, it used to be that the employee had to unreasonably ‘refuse’ to supply a written statement. The word ‘fails’ was introduced in the Trade Union Reform and Employment Act 1993. It clearly provided a wider right to the employee to do usage of subdivision 93 of the Employment Rights Act 1996. Second, subdivision 93 is penal in nature and as such the Employment Appeals Tribunal has hence held that it must be stiffly construed. The failure must be unreasonable. [ 29 ] Several rules have been developed around this demand. It will non be considered unreasonable, for illustration, if the employer candidly believes that there has been no dismissal. [ 30 ] It will besides non be unreasonable if the ground the employer gives is candidly what he believes to be the ground for dismissal. The court will non see whether it is a good or a bad ground. [ 31 ] The papers provided must be worded in such a manner that the employee and anyone else who he chooses to demo it to would be able to cognize from reading it why he was dismissed. [ 32 ] The employment court can non hear instances which arise from statements which the employer has voluntarily provided. In instances arisen out of written statements which have been requested the written statement will be admissible as grounds of the grounds for dismissal in any proceedings. [ 33 ] If the employer gives another ground in subsequent judicial proceeding the tribunal can either disregard it and keep the employer to his original statement or handle the statement as traveling to the employer’s credibleness. This in one illustration of a procedural right which arises after the employment contact has ended. Obviously this could non originate before such a clip as it relate specifically to dismissal and arises after the effectual day of the month of expiration. The Disciplinary and Grievance Procedures. It is common cognition that in the event of a contemplated dismissal the employer is under an duty to transport out a statutory three phase dismissal and disciplinary process ( DDP ) . The three phases are a statement puting out the employee’s alleged behavior, a meeting to discourse the affair and a right to appeal any subsequent determination. However this process may non be possible if the employment has already come to an terminal. A modified disciplinary process will use in the undermentioned fortunes: The employer dismissed the employee by ground of his or her behavior without notice. The dismissal took topographic point at the clip when the employer became cognizant of the behavior or instantly afterwards. The employer was entitled in the fortunes to disregard the employee without notice. [ 34 ] The Department of Trade and Industry Guidance suggests that this will merely be the instance in a really limited figure of fortunes. It is about ever unjust to summarily disregard an employee without probe, even in the face of evident gross misconduct. The modified process will besides non use where the employee presents their ailment of unjust dismissal before the employer has sent a written statement of evidences for dismissal. [ 35 ] The duty to supply a written statement of evidences for dismissal arises under paragraph 4 of the modified process contained in agenda 2 of the Act. The Disciplinary process will non use in the undermentioned fortunes: One party has sensible evidences for believing that get downing or finishing the process would ensue in a important menace to the party or their belongings or another party or their belongings. The party has been the topic of torment, defined by ordinance 11 ( 4 ) , and has sensible evidences for believing that get downing the DDP would farther the torment. It is non moderately operable to get down to DDP within a sensible period. These exclusions apply every bit to the criterion DDP, but one might conceive of them to be more likely to originate if the employee no longer works for the employer by ground of drumhead dismissal. Similarly there is a modified grudge process which comes into drama after the employee has ceased to be employed. [ 36 ] Efficaciously the modified process removes the demand for a meeting and allows the party to carry on the process by missive. Extra conditions for its application are Either the employer was unaware of the grudge at the clip of expiration or they were cognizant of it but the standard grudge process had non been complete before the expiration. AND The parties agree in composing to utilize the modified process. [ 37 ] In regard of this demand the understanding must associate to a specific grudge, it can non be a cover understanding to cover with all station employment grudges via the modified process. The same exclusions as with the DDP apply and neither the standard nor modified process where it is no longer operable for the ex-employee to compose a missive These modified processs provide utile illustrations of the manner in which some of the procedural demands of employment jurisprudence apply after the employment contract has ended. Decision I would reason by stating first that the affairs discussed above are by no agencies exhaustive of the ways rights and duties arise and continue after the employment contract has come to an terminal. What I hope to hold done is supply some recent and some more historical illustrations to exemplify the fact that in a assortment of fortunes the employment relationship does non come to an terminal at the effectual day of the month of expiration. This is so from both the employer and employees point of position. We have seen that the employee’s duty to keep confidentiality extends past the terminal of the contract for such a clip and in such a manner as is sensible to protect the involvements of the employer. The employer on the other manus is under a responsibility to supply an accurate mention after the employment has ended and continues to be prohibited from know aparting against the former employee during proceedings which arise from the employment, but which take topographic p oint after the effectual day of the month of expiration. Furthermore there are procedural issues which arise after the effectual day of the month of expiration and these have been specifically provided in the employment statute law. Employers and employees likewise would make good to retrieve that their relationship does non come to an immediate arrest at the effectual day of the month of expiration. The relationship implies several rights and duties which continue good after that day of the month. Bibliography Cases Robb V Green [ 1895 ] 2 QB 315 Facenda Chicken Ltd v Fowler [ 1986 ] ICR 297 Hart V Colley ( 1890 ) 59 LJ Ch 355 Printers and Finishers Ltd v Holloway [ 1964 ] 3 All ER 731 Thomas Marshall ( Exports ) Ltd V Guinle[ 1978 ] ICR 905 Gartide V Outman ( 1856 ) 3 Jun NS 39 Littlewoods Organisation Ltd V Harris[ 1977 ] 1 WLR 1472 Nordenfelt V Maxim Nordenfelt Guns and Amunition Co [ 1894 ] AC 535 Home Counties Dairies v Skilton [ 1970 ] IWLR 526 Spafax Ltd v Harrison [ 1980 ] IRLR 442 JA Mont UK Ltd V Mills[ 1993 ] IRLR 172 General Billposting Ltd V Attkinson[ 1909 ] AC 188 Rock Refrigeration Ltd V Jones and Seward Refrigeration Ltd[ 1996 ] IRLR 675 Mason v Provident Clothing Co Ltd [ 1913 ] AC 724 Spring V Guardian Assurance [ 1994 ] ICR 596 Hedley Byrne and Co v Heller[ 1964 ] AC 465 Jackson v Happerton ( 1864 ) 16 CB ( NS ) 829 Horrocks V Lowe [ 1975 ] AC 135 Friend v Civil Aviation Authority[ 1998 ] IRLR Ratcliffe V Evans [ 1892 ] 2 QB 524 Lawton V BOC Transfield Ltd[ 1987 ] ICR 7 Kidd V Axa Equity and Law Life Assurance Association plc [ 2000 ] IRLR 301 TSB Bank Ltd v Harris [ 2000 ] IRLR 157 Relaxion Group plc ( Respondents ) v Rhys-Harper ( FC ) ( Appellant ) , DSouza ( Appellant ) v London Borough of Lambeth ( Respondents ) , Jones ( Appellant ) v 3M Healthcare Limited ( Respondents ) and three other actions Adekeye v Post Office [ 1997 ] IRLR 105 CA Coote V Granada Hospitality [ 1999 ] IRLR 452 Gilham V Kent County Council [ 1985 ] ICR 227 Charles Long and Sons Ltd V Aubry [ 1978 ] ICR 168 Brown v Stuart Scott and Co [ 1981 ] ICR 166 Harvard Scientists Ltd V Younghusband [ 1990 ] IRLR 17 Horsley Smith and Sherry ltd 5 Dutton [ 1977 ] IRLR 172 Legislation The Sex Discrimination Act 1975 The Race Relations Act 1976 Disability Discrimination Act 1995 Race Relations Act 1976 ( Amendment ) Regulations 2003 Sex Discrimination Act 1975 ( Amendment ) Regulations 2003 Disability Discrimination Act 1995 ( Amendment ) Regulations 2004 Employment Rights Act 1996 Employment Rights ( Dispute Resolution ) Act 1998 Trade Union Reform and Employment Act 1993 Employment Act 2002 ( Dispute Resolution ) Regulations 2004 Other The Law of Termination of the Contract. Robert Upex 7ThursdayEdition Jordan Publishing ltd 2006 Halsbury’s Laws of England. Employment ( Volume 16 ( 1 ) ( B ) ) Reissue Harvey on Industrial Relations and Employment Law Bulletin of the Commission’s Network of Legal Experts on the Application of Community Law on Equal Treatment. European Commission CE –V/2-03-003-EN-C

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