HR management in Britain and in EU Essay Example | Topics and Well Written Essays - 2500 words

HR management in Britain and in EU - Essay Example The diplomatic management of human resources comes into play during recruitment. It is also responsible for what is contained in employee contracts, and this includes the aspects of social policy, such as social security benefits, leave, responsibility for work injuries, etc. Managers are responsible too for knowing the talents of the members of their workforce, as this knowledge will lead to better deployment. This is to the advantage of production as well as to the advantage of the employees, who achieve a sense of worth and fulfilment in utilising their best skills. Human resource development is also an important part of human resource management, and while the managers in UK firms play a large role in this, in the newer EU countries (Czech Republic, Poland, and Slovakia) the government takes a much more active role. The European Union has set its own standards for the management of human capital, and these standards must be met by any European state that wishes to enter the union. It realises that "effective management policies lead to employee competence and commitment, congruence between the objectives of employees and management, and is more cost effective" (Price, 2004). Several concerns, however, have been aired. Problems have been foreseen in the area of maintaining quality human resource management across the widening expanse of the European Union. In addition to this, problems also exist where there are discrepancies between and among the HRM policies of different EU member states. Since the European Union allows to some extent for the employment of members across member states, then it is essential for there to exist some level of agreement among the states regarding HRM policies. As it stands, while some states such as the United Kingdom have very advanced policies and robust human re source departments, other states like Slovakia, Poland, and the Czech Republic demonstrate a less developed level of management of its human capital. In order to remove the disparity among EU member states and its candidates, it is necessary first to have a thorough knowledge of the state of affairs in each country and then to compare and contrast to better understand what needs to be done. These nations will be assessed in terms of their managerial structure, managerial policies regarding recruitment, and human resource training and development. The UK model of Human Resource Management The actual term "Human Resource Director/Manager" exists in a large proportion of corporations in the United Kingdom. The existence of such a position demonstrates a high level of commitment to the management of human capital. The HR director overarches other managers who specialise in different areas. In the United Kingdom's private sector, 42% of all firms employing 500-999 persons (smaller firms) have a position with that title. In the larger firms, employing more than 1000 persons, the percentage rises to 65 (Federation of European Employers, 2005). Though not all companies have a position with such a title, there is evidence to suggest that the role does exist. In addition to this, the specialist managers' titles include training director managers,

Obesity in America Essay Example | Topics and Well Written Essays - 500 words

Obesity in America - Essay Example â€Å"Two out of every three adults are either overweight or obese.† (Obesity in America) Two out of three adults, this is spreading at a very alarming pace and something concrete should be done about this. We put on weight when we consume more calories than we burn, eating anything and everything is fine as long as we are able to burn it but the problem starts when one begins to put on weight, the desire to flex muscles drastically reduce when one starts putting on weight, the person’s stamina takes a toll and he starts feeling lazy, this is just the tip of the iceberg. There are a plethora of problems which come with obesity; the biggest of them all is overspending. Obese people are prone to spending; they indulge in unwanted fantasies which are both expensive and unhealthy. For instance, a person who loves eating chocolate cakes would never get enough of it and would definitely eat as many as plausible even after knowing the fact that he is obese, this is where self-control comes into play but obese people have no self control which is why they turn obese. Some people may have genetic problem and may be excluded but most others have very little or no self control overall. â€Å"If Americans have such a large problem with their weight, why don’t they do something about it? They are trying. There is much money being spent on obesity in America. Market research firm, Market data, found that Americans spent 59 billion dollars on weight loss in 2008. All of that money spent and only 2 percent of the people who actually lose weight will be able to keep the weight off longer than 5 years.† (Weight Loss Attempts) Weight loss pills are nothing but eyewash, the biggest problem is not being able to stay fit, running thirty minutes a day is more than good enough to be fit. There is another problem, some obese people do get lucky, they shed a little bit of weight by

Analysis Of A Hotel Management System

Analysis Of A Hotel Management System This is software which has mainly made for management of a Hotel. The software has been designed with front-end as VB and backend as Oracle. The project Hotel Management manages maintains the records of customers and room in the hotel. The rooms have different categories. So there charges and records will be maintained accordingly. This software has been made in a user friendly interface, so that normal persons can add, delete the entries of customers and handle all the transactions easily. SYSTEM ANALYSIS The initial analysis is made by knowing the user requirements. In analysis phase, we have analyzed the users requirement such as:- Addition of the record of the customer who comes into the hotel ,deletion of the record when customer leaves the hotel, printing and calculation of the bill ,record of facilities available in the hotel ,allotment of the rooms etc. In this project we have also analyzed that the product or software should not be very costly but its quality and interface must be attractive. If any wrong operation is being performed then the software must invoke the operator accordingly. FEASIBILITY STUDY A feasibility study is carried out to select the best system that must performance requirement and its working ability in an organization. The feasibility of the system has been done in three types:- -Technical Feasibility Study -Economical Feasibility Study -Behavioral Feasibility Study TECHNICAL FEASIBILITY Technically we have made feasibility in keeping mind about the hardware so that the designed software can work smoothly with maximum efficiency with the hardware. ECONOMICAL FEASIBILITY In this we mainly calculate the cost of proposed system and the cost of customer and compare the cost to meet the users cost. The cost of hardware, facility cost, operating and supply costs are considered. The cost of feasibility is also considered on this such as wiring, lightning, A.C. etc. BEHAVIOURAL FEASIBILITY We have to consider the cost of staff which has special efforts to educate, sell train on new ways. SOFTWARE HARDWARE REQUIREMENTS There are some software and hardware requirements of the software hotel management system. SOFTWARE REQUIREMENTS -Visual Basic.net as frontend -Oracle Database as backend -Windows 7 home Premium HARDWARE REQUIREMENTS -Pentium- 4 processor -40 more GB for data storage -128 to 512 KB RAM -Printer for reporting and printing IMPLEMENTATION To implement this project, HOTEL MANAGEMENT will require a visual basic as front end Oracle Database as back end. SYSTEM DESIGN In this software we have developed some forms. The brief description about them is as follow:- MDI FORM This is the main form. It contains following fields:- Hotel Customer Reservation Room Room Category Search On moving the cursor to any of the above fields, drop down menus will be displayed user can click on any of the options available in them and their respective forms will open. Hotel The main purpose of this form is to add a new hotel to the database. For this purpose, the user will be required to fill the Hotel id, Hotel Name and their address. After filling all the entries, when we click on the on the save button, the record will be added to the database. Customer In this form, user can add a new customer to the records. For this purpose, the user will be required to fill the customer id, name of the occupants, their address. After filling all the entries, when we click on the Submit button, the record will be added to the database. Reservation This is the reservation form where the user inputs customers reservation details, for example: Reservation Id, Customer Id, Hotel Id, Reservation date, Arrival dates and so on. The user can select the type of rooms by inputting the room category id from the list box. The charges per day of this room are displayed in the list itself. After filling all the entries, when the user click save button, the records will be added to the database. C:UsersWindows 7DesktopUntitled.png Room This is the room form, where the user search total rooms in the hotel by the room details like hotel id, room number and room category id. After filling all the entries, when the user click search button, the user will be able to view the types of room by their room details. Room Category This is the room category form where the user inputs details in the room categories in the hotel by the room details like category id, category name and number of beds. After filling all the entries, when the user click save button, the user will be able to view the types of room by their room details Search This form search all the database according the input of the user, If the input is found in the database, then message box input found and the result will be displayed, In the other hand, if the user inputs incorrect input, a msg box displays input not found please try again. And no result will be displayed. C:UsersWindows 7Desktopsearch.png System Study Analysis PRINCIPLES OF SYSTEM ANALYSIS -Understand the problem before you begin to create the analysis model. -Develop prototypes that enable a user to understand how human machine interaction will occur. -Record the origin of and the reason for every requirement. -Use multiple views of requirements like building data, function and behavioral models. -Work to eliminate ambiguity. ENTITY RELATIONSHIP DIAGRAM (ERD) Entity-Relationship Diagram This depicts relationship between data objects. The attribute of each data objects noted in the entity- relationship diagram can be described using a data object description. Data flow diagram serves two purposes: -To provide an induction of how data are transformed as they move through the system. -To depict the functions that transformation the data flow. Data Objects A data object is a representation of almost any composite information that must be understood by the software. By composite information, we mean something that has a number of different properties or attributes. A data object encapsulates data only there is no reference within a data object to operations that act on the data. Attributes: Attributes define the properties of a data object and take on one of three different characteristics. They can be used to; -Name an instance of data object. -Describe the instance -Make reference to another instance in other table. Relationship Data objects are connected to one another in a variety of different ways. We can define a set of object relationship pairs that define the relevant relationships. E-R DIAGRAM CUSTOMER HOTEL CHECK IN ROOM INFORMATION ROOM ROOM RECORD CUSTOMER HOTEL CHECK OUT CUSTOMER ROOM ROOM PRICE HOTEL DATA MODELING Data modeling defines primary data objects, composition of each data object, and attributes of the object and other objects and between objects and processes. Hotel Table Fields Type Hotel Id Varchar2 Hotel Name Varchar2 Address Varchar2 City Varchar2 Phone No Number Number of Stars Varchar2 Customer Table Fields Type Customer Id Varchar2 First Name Varchar2 Last Name Varchar2 Gender Varchar2 Address Varchar2 Phone No Number Email Address Varchar2 Reservation Fields Type Reservation Id Varchar2 Customer Id Varchar2 Hotel Id Varchar2 Reservation Date Date Arrival Date Date Departure Date Date Room Category Varchar2 Status Varchar2 Total Cost Number Room Field Type Hotel Id Varchar2 Room Number Number Category Id Varchar2 Room Category Field Type Category Id Varchar2 Category Name Varchar2 Number Of Beds Number Search In this function, room, customer as user can search detail from the database according to their authentication. CONCLUSION This project have been designed in a great user friendly and largely providing attribute interface and tp meet the requirement of a Hotel Management System.. The project is working with quick response and same level of security is also maintained. The Oracle database is maintained and frontend with Visual Basic. In this designing system, I have used an ER Diagrams; overall this project teaches us the essential skill like; -Understanding the Oracle database handling and query processing. -Using system analysis and design techniques like ER diagram and Data modeling in designing the system.

English Literature Essay -- Graduate Admissions Essays

English Literature    My greatest strength lies in my ability to communicate effectively through my writing skills. As a freshman, I entered college certain that I wanted to be an English major because of my love of literature. I had a rather romantic picture in my mind as to what my studies would include: late nights relaxing with a cup of tea and a Virginia Woolf novel. Though my courses did offer me the opportunity to read many fabulous works of literature, they also challenged my analytical skills far more than I ever imagined. Most of the late nights I spent were not with a cup of tea, but in the library researching critical theory or at my computer, devising my own critical perspective on a novel. Though my course of study was in reality far different from what I imagined as an eighteen-year-old, I soon learned that the sense of satisfaction I gained from critical thinking and writing far outweighed the guilty pleasures of reading. Thus, in my junior and senior years, I have learned to use my love o f literature to enhance my practical writing skills, further my own knowledge, and help those in need.    My Senior Honors Thesis in English is a major researching and writing undertaking. During my junior year, I was one of a few students selected on the basis of grades and faculty recommendations to participate in the Junior Honors Seminar, where we learned the techniques for in-depth literary research and critical writing. In this time, I developed a thesis topic in the area of literature that holds the most interest for me. My specialty is Romantic Poetry (the time period of Wordsworth, Shelley, Coleridge, Keats and Byron), and my thesis examines the history of light and optic metaphors in their works. To ac... ... our country with nothing, and work so hard to achieve what comes naturally to so many Americans. Both his hard work for a good life, and his dedication to learning English and passing the citizenship exam have taught me that the most important practical implication of my major is that I can help others succeed.    Although the progress of my English career has been radically different than I originally envisioned, the work has been extremely satisfying. I have learned that writing and researching skills are crucial in many different areas of life, be it writing a piece of scholarly literary work, a business-oriented grant request, or teaching English to an immigrant. I hope to parlay my talents into scholarly work in the field of English literature, where I will be constantly challenged to expand my mind through writing, research and effective communication.

A Game of Thrones Chapter Seven

Arya Arya's stitches were crooked again. She frowned down at them with dismay and glanced over to where her sister Sansa sat among the other girls. Sansa's needlework was exquisite. Everyone said so. â€Å"Sansa's work is as pretty as she is,† Septa Mordane told their lady mother once. â€Å"She has such fine, delicate hands.† When Lady Catelyn had asked about Arya, the septa had sniffed. â€Å"Arya has the hands of a blacksmith.† Arya glanced furtively across the room, worried that Septa Mordane might have read her thoughts, but the septa was paying her no attention today. She was sitting with the Princess Myrcella, all smiles and admiration. It was not often that the septa was privileged to instruct a royal princess in the womanly arts, as she had said when the queen brought Myrcella to join them. Arya thought that Myrcella's stitches looked a little crooked too, but you would never know it from the way Septa Mordane was cooing. She studied her own work again, looking for some way to salvage it, then sighed and put down the needle. She looked glumly at her sister. Sansa was chatting away happily as she worked. Beth Cassel, Ser Rodrik's little girl, was sitting by her feet, listening to every word she said, and Jeyne Poole was leaning over to whisper something in her ear. â€Å"What are you talking about?† Arya asked suddenly. Jeyne gave her a startled look, then giggled. Sansa looked abashed. Beth blushed. No one answered. â€Å"Tell me,† Arya said. Jeyne glanced over to make certain that Septa Mordane was not listening. Myrcella said something then, and the septa laughed along with the rest of the ladies. â€Å"We were talking about the prince,† Sansa said, her voice soft as a kiss. Arya knew which prince she meant: Jofftey, of course. The tall, handsome one. Sansa got to sit with him at the feast. Arya had to sit with the little fat one. Naturally. â€Å"Joffrey likes your sister,† Jeyne whispered, proud as if she had something to do with it. She was the daughter of Winterfell's steward and Sansa's dearest friend. â€Å"He told her she was very beautiful.† â€Å"He's going to marry her,† little Beth said dreamily, hugging herself. â€Å"Then Sansa will be queen of all the realm.† Sansa had the grace to blush. She blushed prettily. She did everything prettily, Arya thought with dull resentment. â€Å"Beth, you shouldn't make up stories,† Sansa corrected the younger girl, gently stroking her hair to take the harshness out of her words. She looked at Arya. â€Å"What did you think of Prince Joff, sister? He's very gallant, don't you think?† â€Å"Jon says he looks like a girl,† Arya said. Sansa sighed as she stitched. â€Å"Poor Jon,† she said. â€Å"He gets jealous because he's a bastard.† â€Å"He's our brother,† Arya said, much too loudly. Her voice cut through the afternoon quiet of the tower room. Septa Mordane raised her eyes. She had a bony face, sharp eyes, and a thin lipless mouth made for frowning. It was frowning now. â€Å"What are you talking about, children?† â€Å"Our half brother,† Sansa corrected, soft and precise. She smiled for the septa. â€Å"Arya and I were remarking on how pleased we were to have the princess with us today,† she said. Septa Mordane nodded. â€Å"Indeed. A great honor for us all.† Princess Myrcella smiled uncertainly at the compliment. â€Å"Arya, why aren't you at work?† the septa asked. She rose to her feet, starched skirts rustling as she started across the room. â€Å"Let me see your stitches.† Arya wanted to scream. It was just like Sansa to go and attract the septa's attention. â€Å"Here,† she said, surrendering up her work. The septa examined the fabric. â€Å"Arya, Arya, Arya,† she said. â€Å"This will not do. This will not do at all.† Everyone was looking at her. It was too much. Sansa was too well bred to smile at her sister's disgrace, but Jeyne was smirking on her behalf. Even Princess Myrcella looked sorry for her. Arya felt tears filling her eyes. She pushed herself out of her chair and bolted for the door. Septa Mordane called after her. â€Å"Arya, come back here! Don't you take another step! Your lady mother will hear of this. In front of our royal princess too! You'll shame us all!† Arya stopped at the door and turned back, biting her lip. The tears were running down her cheeks now. She managed a stiff little bow to Myrcella. â€Å"By your leave, my lady.† Myrcella blinked at her and looked to her ladies for guidance. But if she was uncertain, Septa Mordane was not. â€Å"Just where do you think you are going, Arya?† the septa demanded. Arya glared at her. â€Å"I have to go shoe a horse,† she said sweetly, taking a brief satisfaction in the shock on the septa's face. Then she whirled and made her exit, running down the steps as fast as her feet would take her. It wasn't fair. Sansa had everything. Sansa was two years older; maybe by the time Arya had been born, there had been nothing left. Often it felt that way. Sansa could sew and dance and sing. She wrote poetry. She knew how to dress. She played the high harp and the bells. Worse, she was beautiful. Sansa had gotten their mother's fine high cheekbones and the thick auburn hair of the Tullys. Arya took after their lord father. Her hair was a lusterless brown, and her face was long and solemn. Jeyne used to call her Arya Horseface, and neigh whenever she came near. It hurt that the one thing Arya could do better than her sister was ride a horse. Well, that and manage a household. Sansa had never had much of a head for figures. If she did marry Prince Joff, Arya hoped for his sake that he had a good steward. Nymeria was waiting for her in the guardroom at the base of the stairs. She bounded to her feet as soon as she caught sight of Arya. Arya grinned. The wolf pup loved her, even if no one else did. They went everywhere together, and Nymeria slept in her room, at the foot of her bed. If Mother had not forbidden it, Arya would gladly have taken the wolf with her to needlework. Let Septa Mordane complain about her stitches then. Nymeria nipped eagerly at her hand as Arya untied her. She had yellow eyes. When they caught the sunlight, they gleamed like two golden coins. Arya had named her after the warrior queen of the Rhoyne, who had led her people across the narrow sea. That had been a great scandal too. Sansa, of course, had named her pup â€Å"Lady.† Arya made a face and hugged the wolfling tight. Nymeria licked her ear, and she giggled. By now Septa Mordane would certainly have sent word to her lady mother. If she went to her room, they would find her. Arya did not care to be found. She had a better notion. The boys were at practice in the yard. She wanted to see Robb put gallant Prince Joffrey flat on his back. â€Å"Come,† she whispered to Nymeria. She got up and ran, the wolf coming hard at her heels. There was a window in the covered bridge between the armory and the Great Keep where you had a view of the whole yard. That was where they headed. They arrived, flushed and breathless, to find Jon seated on the sill, one leg drawn up languidly to his chin. He was watching the action, so absorbed that he seemed unaware of her approach until his white wolf moved to meet them. Nymeria stalked closer on wary feet. Ghost, already larger than his litter mates, smelled her, gave her ear a careful nip, and settled back down. Jon gave her a curious look. â€Å"Shouldn't you be working on your stitches, little sister?† Arya made a face at him. â€Å"I wanted to see them fight.† He smiled. â€Å"Come here, then.† Arya climbed up on the window and sat beside him, to a chorus of thuds and grunts from the yard below. To her disappointment, it was the younger boys drilling. Bran was so heavily padded he looked as though he had belted on a featherbed, and Prince Tommen, who was plump to begin with, seemed positively round. They were huffing and puffing and hitting at each other with padded wooden swords under the watchful eye of old Ser Rodrik Cassel, the master-at-arms, a great stout keg of a man with magnificent white cheek whiskers. A dozen spectators, man and boy, were calling out encouragement, Robb's voice the loudest among them. She spotted Theon Greyjoy beside him, his black doublet emblazoned with the golden kraken of his House, a look of wry contempt on his face. Both of the combatants were staggering. Arya judged that they had been at it awhile. â€Å"A shade more exhausting than needlework,† Jon observed. â€Å"A shade more fun than needlework,† Arya gave back at him. Jon grinned, reached over, and messed up her hair. Arya flushed. They had always been close. Jon had their father's face, as she did. They were the only ones. Robb and Sansa and Bran and even little Rickon all took after the Tullys, with easy smiles and fire in their hair. When Arya had been little, she had been afraid that meant that she was a bastard too. It been Jon she had gone to in her fear, and Jon who had reassured her. â€Å"Why aren't you down in the yard?† Arya asked him. He gave her a half smile. â€Å"Bastards are not allowed to damage young princes,† he said. â€Å"Any bruises they take in the practice yard must come from trueborn swords.† â€Å"Oh.† Arya felt abashed. She should have realized. For the second time today, Arya reflected that life was not fair. She watched her little brother whack at Tommen. â€Å"I could do just as good as Bran,† she said. â€Å"He's only seven. I'm nine.† Jon looked her over with all his fourteen-year-old wisdom. â€Å"You're too skinny,† he said. He took her arm to feel her muscle. Then he sighed and shook his head. â€Å"I doubt you could even lift a longsword, little sister, never mind swing one.† Arya snatched back her arm and glared at him. Jon messed up her hair again. They watched Bran and Tommen circle each other. â€Å"You see Prince Joffrey?† Jon asked. She hadn't, not at first glance, but when she looked again she found him to the back, under the shade of the high stone wall. He was surrounded by men she did not recognize, young squires in the livery of Lannister and Baratheon, strangers all. There were a few older men among them; knights, she surmised. â€Å"Look at the arms on his surcoat,† Jon suggested. Arya looked. An ornate shield had been embroidered on the prince's padded surcoat. No doubt the needlework was exquisite. The arms were pided down the middle; on one side was the crowned stag of the royal House, on the other the lion of Lannister. â€Å"The Lannisters are proud,† Jon observed. â€Å"You'd think the royal sigil would be sufficient, but no. He makes his mother's House equal in honor to the king's.† â€Å"The woman is important too!† Arya protested. Jon chuckled. â€Å"Perhaps you should do the same thing, little sister. Wed Tully to Stark in your arms.† â€Å"A wolf with a fish in its mouth?† It made her laugh. â€Å"That would look silly. Besides, if a girl can't fight, why should she have a coat of arms?† Jon shrugged. â€Å"Girls get the arms but not the swords. Bastards get the swords but not the arms. I did not make the rules, little sister.† There was a shout from the courtyard below. Prince Tommen was rolling in the dust, trying to get up and failing. All the padding made him look like a turtle on its back. Bran was standing over him with upraised wooden sword, ready to whack him again once he regained his feet. The men began to laugh. â€Å"Enough!† Ser Rodrik called out. He gave the prince a hand and yanked him back to his feet. â€Å"Well fought. Lew, Donnis, help them out of their armor.† He looked around. â€Å"Prince Joffrey, Robb, will you go another round?† Robb, already sweaty from a previous bout, moved forward eagerly. â€Å"Gladly.† Joffrey moved into the sunlight in response to Rodrik's summons. His hair shone like spun gold. He looked bored. â€Å"This is a game for children, Ser Rodrik.† Theon Greyjoy gave a sudden bark of laughter. â€Å"You are children,† he said derisively. â€Å"Robb may be a child,† Joffrey said. â€Å"I am a prince. And I grow tired of swatting at Starks with a play sword.† â€Å"You got more swats than you gave, Joff,† Robb said. â€Å"Are you afraid?† Prince Joffrey looked at him. â€Å"Oh, terrified,† he said. â€Å"You're so much older.† Some of the Lannister men laughed. Jon looked down on the scene with a frown. â€Å"Joffrey is truly a little shit,† he told Arya. Ser Rodrik tugged thoughtfully at his white whiskers. â€Å"What are you suggesting?† he asked the prince. â€Å"Live steel.† â€Å"Done,† Robb shot back. â€Å"You'll be sorry!† The master-at-arms put a hand on Robb's shoulder to quiet him. â€Å"Live steel is too dangerous. I will permit you tourney swords, with blunted edges.† Joffrey said nothing, but a man strange to Arya, a tall knight with black hair and burn scars on his face, pushed forward in front of the prince. â€Å"This is your prince. Who are you to tell him he may not have an edge on his sword, ser?† â€Å"Master-at-arms of Winterfell, Clegane, and you would do well not to forget it.† â€Å"Are you training women here?† the burned man wanted to know. He was muscled like a bull. â€Å"I am training knights,† Ser Rodrik said pointedly. â€Å"They will have steel when they are ready. When they are of an age.† The burned man looked at Robb. â€Å"How old are you, boy?† â€Å"Fourteen,† Robb said. â€Å"I killed a man at twelve. You can be sure it was not with a blunt sword.† Arya could see Robb bristle. His pride was wounded. He turned on Ser Rodrik. â€Å"Let me do it. I can beat him.† â€Å"Beat him with a tourney blade, then,† Ser Rodrik said. Joffrey shrugged. â€Å"Come and see me when you're older, Stark. If you're not too old.† There was laughter from the Lannister men. Robb's curses rang through the yard. Arya covered her mouth in shock. Theon Greyjoy seized Robb's arm to keep him away from the prince. Ser Rodrik tugged at his whiskers in dismay. Joffrey feigned a yawn and turned to his younger brother. â€Å"Come, Tommen,† he said. â€Å"The hour of play is done. Leave the children to their frolics.† That brought more laughter from the Lannisters, more curses from Robb. Ser Rodrik's face was beet-red with fury under the white of his whiskers. Theon kept Robb locked in an iron grip until the princes and their party were safely away. Jon watched them leave, and Arya watched Jon. His face had grown as still as the pool at the heart of the godswood. Finally he climbed down off the window. â€Å"The show is done,† he said. He bent to scratch Ghost behind the ears. The white wolf rose and rubbed against him. â€Å"You had best run back to your room, little sister. Septa Mordane will surely be lurking. The longer you hide, the sterner the penance. You'll be sewing all through winter. When the spring thaw comes, they will find your body with a needle still locked tight between your frozen fingers.† Arya didn't think it was funny. â€Å"I hate needlework!† she said with passion. â€Å"It's not fair!† â€Å"Nothing is fair,† Jon said. He messed up her hair again and walked away from her, Ghost moving silently beside him. Nymeria started to follow too, then stopped and came back when she saw that Arya was not coming. Reluctantly she turned in the other direction. It was worse than Jon had thought. It wasn't Septa Mordane waiting in her room. It was Septa Mordane and her mother.

Rodolfo Furniture Store Budget Analysis

Rodolfo Furniture Store Budget Analysis Edric Hernandez-Cruz Gisela Franqui-Atiles Valerie Santiago-Rodriguez Yachira Rodriguez-Cuevas University of Phoenix PR Campus ACC / 561PR Rafael Marrero Diaz November 9th, 2012 Rodolfo Furniture Store Budget analysis is important for any corporation. From small businesses to large enterprises; all organizations evaluate the numbers in order to get a picture of where the company stands economically. This will serve as a basis in order to make decisions as to the direction the entity would like to go.Erroneous decisions can lead to bad decisions that may end up in losses for the company. Rodolfo Furniture is on the verge of making a shift from a furniture maker to distributer. Yet only if the ethical accounting practices have been place into the production of the analysis; can Rodolfo Furniture decide on its future. Budgeting: Risks Associated with Sales Forecast The preparation of the usually begins with a sales forecast. The sales forecast and the anticipated inventory levels determine the production to be budgeted.Furthermore, the company’s sales forecast along with its experience, and collection policies determine the cash inflows for the company. In the scenario, Rodolfo uses his company’s flexible budget, as a guide, to determine the costs that should have been for an attained level of activity. For, instance if his company intended to manufacture or produce 50,000 units, the budget must have been prepared for 49,000 units, 51,000 units, 52,000, and so on. Major risks in sales forecasting Production risks In a manufacturing environment, like the illustration Rodolfo’s scenario, sales forecast determine production schedules.The companies use such forecasts to determine the exact amounts of raw materials and production issues; they need to have an idea of what they are to produce. Two problems can occur, sales under forecast or sales over forecast. Under forecast sales refers to the fact when the m anufacturer may not produce enough product to meet customers’ demands. This will result in an increase in production times which in turn may increase costs; this will also frustrate customers and may even lead the company to losses.In the other hand, over forecast sales refers to the amounts of raw material to be purchased and excessive amounts of finished products to be sold. This excessiveness of raw materials may tie up the capital available to use and the excess finished product will make the company incur in warehouse storage costs; both excesses if repeated constantly may put the company at risk of bankruptcy. Resource risks When sales are over forecast, underutilized workers may have to be reduced. This action will result in a bad image for the company and will break the trust/bond that was built between the company and the workers as they will feel betrayed.If the sales are under forecast, it will happen the exactly opposite, the company will lack of workers to meet d emands. This can result in bad image, losses, service levels will be affected as workers would have to work overtime to cover for the company which can lead to sicknesses and excessive absenteeism. Financial risks This type of errors affects the company’s financial health. The excess of material will lead to excessive costs of unnecessary storage since the excess should have never occurred. Also, over forecast can result in the purchase of unnecessary machinery.Furthermore, if the company forecasts erroneously in a consistent manner, this can lead the company into a raise in the interest by lenders. Sales forecast are prepared using data available, the more reliable and certain the data is the more accurate the budget is expected to be. Ethical considerations in the preparation of budget Before the development of a budget it is wise to consider the ethical involvements that can be present during it process. Incentives to lie and cheat are Rodolfo tempting actions for managers .Horngren (2008) stated, â€Å"It is common for managers of larger units with more resources to have higher pay, higher status, and greater prospects for promotion† (p. 301). This is common ethical flaw from the workers. The organizations have to prepare ways to identify, minimize and discourage this kind of behaviors. Subsequent use of the budget After completing the budget process, the information populated contains useful components that benefit the manager’s strategies behavior. According to Horngren (2008) there are four major benefits of effective budgeting.The mention benefits are: evaluation of activities, formalization of planning, performance evaluation, communication and coordination. By following the Rodolfo Furniture Scenario the four major benefits helps the mention company presented at the outgoing sentences. For the first benefit the main idea is the reevaluation of the actual activities and the evaluation of the opportunities to embrace new ones. The s cenario display at the week 2 assignment, the foreign competitors surpass the actual company production because of the high-tech solutions use by them.The first benefits assist with the decision of changes in this matter. With the formalization of planning is an essential phase that every company has to experience. This benefit encourages managers to prepare contingency plans for the performing of immediate actions, pre-planned, at the moment of crisis. For the performance evaluation the most important fact is that the results of the recent analyze performance helps to take a more precise action because of the recent events than comparing with the last year performance.For the Rodolfo Furniture Scenario applies, because of the latest changes in the business, related to their company’s specialty, that is affecting gravely to his sales and requires an instance action. Lastly with communication and coordination this process allows the managers to create a macro communication bec ause involves the input of employees from top to bottom and vice versa. Consider how the organization’s code of ethics requires an ethics analysis for any performance tool. Companies have developed a code of ethics or conduct as a tool to prevent the misuse of power, fraud, conflict f interest, money, and other. Mostly all ethical dilemmas start with dysfunctional incentive, poor supervision, and wrong personal habits. To ensure the reliability of the information and prevent situation of misleading or faulty information from accountants the Sarbanes-Oxley Act was created. This 2002 Act requires regulations in the financial practice and a code of ethics â€Å"for seniors financial officers, applicable to its principal financial officer and comptroller or principal accounting officer, or persons performing similar functions† (Horngren, 2008, Chapter  1).Now managers has to approved and been concern of the budget. Also requires external auditors to examine the company. These regulations in the accounting system search for the reliability of the information provided. But it needs high ethical standards from the personnel. The Institute of Management Accountants develop a code of conduct require to CPAs and CMAs that integrated integrity, confidentiality, credibility and competence. Ethics should be the priority in a company. To encourage others and prevent unethical behavior, unnecessary pressures should be recognize and detained.Sometimes dysfunctional incentive arises when managers or accountings are assessed on the performance concerning to budget amounts. The ethical standards of an organization are necessary to guide, measure, and analyze the performance of the personnel. Most important a code of ethic is essential to maintain the integrity and confidence of the company. References Horngren, C. T. (2008). Introduction to Management Accounting (14th ed. ). Retrieved from The University of Phoenix eBook Collection database..