Audit in Private and Public Sector Free Essays

Audit in private and public sector * Research problem Private companies have lack of confidence, since they are not sure for property of financial records. Procedures and numbers of company are not reviewed regularly. Most importantly, internal controls are getting poorer, and reliability of financial statements is not attaining progress. We will write a custom essay sample on Audit in Private and Public Sector or any similar topic only for you Order Now In addition, errors on tax payment are influencing the yearly activity of company. All these pitfalls happen as result of ignores of annual audit. Many transactions happen during a year in bank account of private companies. The bank sees all these transaction; however, the responsible body for the money is board members. The main responsibility is to control whether or not funds are used appropriately. Therefore, financial records should be audited regularly. * Purpose of research The research will increase the awareness of financial makers within private companies. Through interviews private companies will see determine what is lacking their companies. Annual tax control by Administration of Taxes is resulting on high amounts of punishment. This happens as result of lack of importance for external and internal control. The effort of research will be seen in changing the current managing method existing in companies. Annual audit expenses take place within companies’ expenses, rather than leaving the biggest place to marketing expenses of company. Not the last but the least, the audit companies will invest to increase the communication with private companies, in order to contribute in proper and right annual financial statements. * Significance of research The audit will determine the need for internal control in company, which increase reliability of financial system in company. The audit contributes to close the financial year properly, and start with a new year. All the misuses of funds and mismanagement of financial system are covered primarily by audit. Most importantly audit prevents issues of becoming bigger in a company, which will negatively affect in upcoming years. The audit program also includes the comparison between actual income and expenses, and budgeted ones. Thus, the further planning of budget is supported by the audit analyses of previous years. Auditor checks some group samples of expenses, whether are approved, valid, and are spent from right category of budget. In addition, auditor checks bank statement of company, and look after high values of transactions, which are completed with printed checks. * Quantitative Research questions and hypotheses 1. How was the effect of entrance of European standards for business operation into Kosovo’s system? H1. It was very confused at the beginning, however with much training and presentations held by Ministry of Economy Finance, it was settled down within company. H2. The European standards could not match with the previous financial system; therefore it took a long time to get adapted by company, and whole staff. . What are the difficulties of implementing audit report recommendations into company? H1. The audit recommendations often are difficult to be implemented within one fiscal year. The recommendations regarding the structure of company, and operation system can take longer time, in order to be implemented. H2. Recommendations are mostly concern of management staff, since they are respo nsible to control the implementation. Most of recommendations are denied by managers, and it takes a long time to verify these recommendations internally. Research design and rationale for its selection The research contains two group studies, the company overview before audit process implementation and overview after audit. Moreover, in statistical analyses two groups will include with a single measurement subject: never audited companies, and rarely audit companies. In this research, the implementation of audit process will be monitored, and the influence of audit findings in management will be measured. There will be some anonymous questions and answers will be asked after the implementation of process. Research methodology and rationale for its selection This study was focused on audit manual of office of general auditor in Kosovo, and aim to see the time by time changes in control method of companies. The designed questionnaire expected to shape the confusion of management, int ernal control, external control, and right financial statements in a company. A detailed questionnaire was designed with an objective to shape the interest of managers to apply annual audit, their management style of expenses, and the effect of errors happening in annual financial statements. The three questions are asked regarding the planning phase and planning documents that effect the beginning phase. Secondly, three questions are used for the percentage of materiality and its usefulness during choosing the number of samples to audit. Also the audit program as main documents for starting the audit phase should be designed according to nature of audited entities. Finally, four questions are designed for the influence of audit findings for correctness of entity further. Be sure to include basic data collection considerations including sampling, population description, data collection procedures and feasibility of data collection. Firstly, the easier access of research is taken as potential population. However, the region and city of location will limit the research. The research will target private companies with over 500,000â‚ ¬ annual turnover, and private companies that have at least 15 employees. Private companies with high annual turnover are not obliged still b y the law to implement annual regular audit, therefore, these companies are the target point to research the effect of annual audit. From this large group of companies, there is a list of some companies that have been punished by Administration of Taxes in Kosovo. Companies in punishment list are obtained by the department of macro business inspectors. These companies are anonymous and will not be published in research paper, since the confidence agreement is signed before obtaining the list. The same criterion is applied to all companies in list, so that all companies are equal opportunity of selection. * Instrument description and validation The inconsistencies within this research are covered by questionnaires, and final draft of audit report. The first part of the instrument includes general information for company’s nature, the quality of financial statements, the experience of employees and management. However, the rest part of the instrument assess final draft report of audit where is presented the current situation of company, the findings that negatively affect financial statements, and recommendations to omit further errors. Statistical analysis methods Method applied to statistical analyses is paired test, since there are two groups to compare for correlation. This method is adaptable since a audit process can be repeated annually to two group of companies: the ones that never applied annual audit, and the ones that rarely applied annual audit. The values of audited companies are possible to be correlated with values of not audited companies. Most importantly, subjects are harmonized before starting colle ction of data’s. The second usable method is linear correlation, in order to measure group X (never audited companies) and group Y (rarely audit companies) for one single subject, and analyze the strength of association. References * Office of General Auditor in Kosovo, Independent Agency, February 2013 * Administration of Taxes in Kosovo, Public Institution, March 2013 * â€Å"MK† Company, Accountant and Audit Services, February 2013 * â€Å"Dili Commerce:† Company, Instruction Services, February 2013 How to cite Audit in Private and Public Sector, Papers

Roles and Responsibilities of Human Resource Management Tesco Plc

Questions: Task 1:a) Identification of the approach management adopted by Tesco. Critically examine the difference between human resource management and personnel managementb) Explanation of detailed functions of human resource management, and assess its contribution to organisational objectives c) Evaluation of the roles and responsibilities of line managers in human resource management in the organisation d) The HRM related legislation / legal regulations, and its impact on the HRM processes of the organisation Task 2:a) Analysis of the reasons for HR planning and outline of the stages involved in the HR planning processes in the organisation b) Comparison of the recruitment and selection processes of two organisations and evaluation of the effectiveness of the recruitment and selection techniques Task 3a) Meaning of job evaluation, evaluation the process of job evaluation and other factors determining pay used within the organisation b) Examination of different methods that the organisations use to monitor the performance of employees c) Assessment of the effectiveness of the reward systems in place in the organisation and also assessment of the link between reward and motivational theories Task 4a) Identification of the reasons those could cease employment within the organisation and details of the legislation / regulation framework that can have impact on the employment cessation arrangements in organisation b) Explanation on the employment exit procedures used by the two business organizations Answers: Task 1: a) Identification of the approach management adopted by Tesco. Critically examine the difference between human resource management and personnel management Tesco is not only one of the leading retailers of UK but also, a well diversified business group which is also conducting other forms of business operations. Thus, to talk of the Tesco group it is considered to be a wide extensive group and has employed more the 300000 people only within the domestic range of UK. The organizational culture has been developed on the philosophy that the company wants to give its best to the customers as well as to the entire team employed by Tesco. Ranging from the staff level employee to any senior managerial employee, all are equally treated and the company is trying to provide the best that it can for its people. Therefore, from the approach adopted by Tesco, towards the employee management reflects the qualities of human resource management approach. Moreover, Tesco has always valued the aspects of working as the team in the organization. The human resource team management team of the company is working continuously as; they believe everyone should benefit from the best support and training we can provide, and aim to develop each to the best of their abilities (People Tesco Careers, 2016). The concepts of human resource management and personnel management are both interrelated from the sense of managing the employees in the workplace in the manner so as to help enhance the productivity of the organization, as the whole. However, there are some differences between the two management concepts. The aspect of human resource management is accounted as the upgraded form of personnel management as opined by (Armstrong Taylor, 2014). The human resource management is a much broader management thought as compared to personnel management. As personnel management mainly deals with management of work force and association with the business organization mainly whole, human resource management deals with the proficient management of human asset of the organization and gain greater productivity. The employees of the business are treated as the inputs by the management in the process of personnel management but, human resource recognise the workforce as the business assets. Thus, the human resource management mainly focuses overall strength generation for the purpose to enable the entire force to work for the common goal of the business to meet with the fundamental objectives of the business. Under personnel management the incentive system is followed for completing more tasks by the employees. However, under the human resource management system the leaders aim for motivating the entire workforce so as to help develop the overall performance of the organization, in terms of profitability and value (Alvesson Willmott, 2012). The jobs and tasks are designated to employees depending on the division of the labour but, in human resource management the different teams and groups are considered as the base job designing. The human resource management proceeds with the strategic out look while, the personnel management deals with the management workforce on the daily basis in the organization. b) Explanation of detailed functions of human resource management, and assess its contribution to organisational objectives The human resource management team of Tesco is working with underlying philosophy of integrating the entire work force in the way to help develop the overall performance of the Tesco group. In Tesco there are different level HR managers who are performing the various roles and delegating their respective duties in managing the work force and promoting the concept of team work. Working as the team is one of the main principles based on which the functioning of the HR management has been framed (Aguinis, 2009). Further, Tesco has always laid emphasis on continuous training and development of the employees, something which they take very seriously and they also believe that development is the gateway to opportunities. Therefore, the continuous training help educate the work force leading to skill development of the employees and this is also directly boosting up the performance of the Tesco in different sectors of business in UK. Thus, the human resource strategies framed by Tescos mana gement group are instrumental with the overall goal attainment objectives. Moreover, Tesco has launched the program decades back that the HR management team try to get feedback from the employee staffs, to assess the thinking of the people working with the organization and about their expectation from the company. Therefore, the HR strategies are also framed based on the feedback of the staffs and Tesco also make sure of the fact that the employees should have a clear idea of the business with which they are working. All such efforts are made focusing on strengthening the relationship between the company and employees and promote mutual understanding and respect (Tesco Report, 2012). Tesco has always followed the consumer centric approach and the functioning of the human resource management of the company has been shaped in the manner that employees also imbibe the same philosophy in them. c) Evaluation of the roles and responsibilities of line managers in human resource management in the organisation The line managers of Tesco are responsible for managing employees by the way of directly interacting with them on the daily basis. The line managers of the organization are responsible for carrying out the daily operations of the business by the way of delegating the tasks to the employees, maintaining regulations and get the tasks done by the employees. The line managers are also known as the immediate managers in the business organization and they have ample responsibilities ranging from planning the daily tasks to interacting with the employees and motivate them to execute the task in the most efficient manner (Bamberger, et al., 2014). In this company the line managers are playing a pivotal role and they are acting as the representative of the entire human resource management team of the organization. Apart from administering the daily operations of the organization the line managers are also responsible for conducting the interviews and they also take care of the following duties after the interview process. In Tesco the line managers and along with other panel managers have the responsibility to organize for the training and development secessions for the different groups of the employees. Moreover, the duty performance measurement of the employees is also executed by the line managers. As they are given with the authority of performance measurement and take the respective actions based on the outcome and rules of the organization thus, they are considered to be the power house organizing and managing the work force. d) The HRM related legislation / legal regulations, and its impact on the HRM processes of the organisation There are number of legislative rules under UK employment law that the HRM teams of the business organizations need to consider while formulating the operations of the human resource management in the process of business. Similarly, in Tesco also the HR managers have also frame the HR policies in accordance with laws and regulations. The employment protection is one of the major areas that directly influence the process of HR policy development by Tesco (Tesco.com, 2016). Meeting with the health and safety requirements of the employees is one of the primary factors to be adhered by Tesco and other organizations operating in UK, as per the Health and Safety at Work Act 1974, has ensured the well being of employees in every organization. If the employer fails to meet with the requirement the company would be penalised for such failure and disobeying the law. Then maintaining the equality rules is another primary concern for Tesco and other organizations as; discrimination at the workplace on any ground is an unlawful act. Owing to intensity of the matter the Equality Act 2010 has been enforced by law in order to protect the employees from being discriminated in the workplace. Accordingly the compliance of this rule by the UK business organizations is equally important in order to continue with the smooth operations of the business (Berkes, 2009). From the HR management approach this is evident that Tesco has been following these rules and regulations precisely in respect to health and safety, promoting equality at workplace and also other related legislations. The compliance of the same is accounted to be another reason that has helped the organization to develop such wider based of employees. Task 2: a) Analysis of the reasons for HR planning and outline of the stages involved in the HR planning processes in the organisation There are ample reasons for which the HR planning process is conducted by the organizational managers but, the main reason is to the make the effective utilization of the human assets present in the business organization. The human resource is recruited by the organizations in order to meet with the objective of requirement of work force in the business and planning acts like a tool that help the organizational managers meet with the desired objective and goals of the business. Planning is the base of mobilizing and managing the entire work force (Bratton Gold, 2012). By the way of HR planning the organizational leaders are able to manage the human resource in the most organized and systematic manner and this also helps the managers to make the process of management to be more flexible and responsive in nature. The planning is must for the purpose to ensure the continued operations of the company for the longer run as; managing the availability of manpower for the present as well as for the future is ensured from effective planning (Lewis, et al., 2011). Moreover, selecting the best suited person for the job is another essential duty which is to be met by the HR managers and planning helps them to select the best suited talent for the organization. The planning process assists the managers in identifying the skill requirement of the work force and thus, organizes training and development programs as per the need and requirements. The HR planning process in Tesco takes place in the precise and constructive manner and the following certain key steps and measures. In the initial level the fundamental objective of the business is ascertained in order to set the direction and objective of planning the process. Then the present resource of the organization is evaluated in terms of their performance, ability and skills based on the human resource data storage and records. Then the managers of Tesco are able to analyze whether the present source is adequate in meeting with the requirements of the business or they would need for manpower (Cascio Boudreau, 2010). In case of any further requirement of human resource owing to ever growing approach of Tesco, the HR manager plans out the interview process and try to accommodate candidates for the jib role from the available sources. Then after appointing the required workforce in the organization they plan out for their training and development programs. Thus, the process goes on in the organization and in the process of planning the HR strategies and policies are also taken into consideration for the effective formulation and functioning. b) Comparison of the recruitment and selection processes of two organisations and evaluation of the effectiveness of the recruitment and selection techniques The recruitment and selection processes of Tesco and ASDA have been analyzed in the following. The recruitment and selection process of Tesco involves a number of stages and the entire process has been framed by the organizational leaders of Tesco in the challenging manner owing to some key reasons. The main reason of following a challenging process is to ensure that the HR managers are able to select the best suited candidate for the job and would fit with the culture Tesco. Initially the screening process takes place where the applications forms are evaluated by the panel managers and after passing the screening test and on passing the same the candidates are called for the next level. In the immediate level a Psychometric test is conducted where the candidate is asked a number of questions to assess the potentials, communication skill, strengths, weakness and numerical ability and attitude (Tesco.com, 2016). Then the senior managers would take the charge and a structured interview is conducted, following to this a number of presentations is provided to the candidate in order to help the individual to assess operations of the company. Further the candidate is allowed to meet with some of the members of team and allowed to ask questions so that the candidate would be able to know the work culture in Tesco. Finally, another day the candidate would be sent to the assessment centre and four selectors would be there to judge the team of eight candidates and thus, the most able candidate is selected. In ADSA the selection process takes place from registering applications through online recruitment system of the company. The HR team of ASDA makes their selection for the right candidates and then final assessment process or the interview is conducted. In the process of registering detailing with personal specification and job explanation is essential for allocation. Then the candidates would be given the chance to display their skills and abilities in ASDA Reality as the assessment centre (Asda, 2016). Thus, the two organizations are carrying on with the recruitment processes. This is to mention here that both the leading retailers of UK are following, more or less a similar way yet, the recruitment and selection process in ASDA is much simpler as compared to Tesco. However, the selection process of Tesco is more effective. Task 3 a) Meaning of job evaluation, evaluation the process of job evaluation and other factors determining pay used within the organisation The job evaluation is the process of analyzing the different jobs roles in the organization and based on which the value or worth is ascertained. The skills required for the job and its magnitude for the business and society decide the worth mainly in monetary term. Thus, from the view of business the employment cost or pay is decided, that the company is liable to pay for the particular service provided by the employee for executing a particular job. In simple terms job evaluation is the process to decide on the wages and salaries of the employees in the organization (Cummings Worley, 2014). In Tesco the skills and qualification required for the particular job forms to be the basis of deciding the pay and also the industry standards are also considered. Further the incentive and appraisals are also provided based on the performances of the employees and thus, the pay policies of the company are decided. b) Examination of different methods that the organisations use to monitor the performance of employees Monitoring employees performance has been one of the primary practices conducted by the HR managers in order to manage the performance of human assets and thus, strengthen the overall performance of the business. In case of Tesco in some of the departments the score card system is followed so as to measure the improvements made by the employees (Dessler, 2009). Another method used by the company is the feedback system from the consumers about their in store experience and hospitality of the staffs towards the consumers are all evaluated from time to time in order to monitor the performance of the employees. The employees performance monitoring processes of ASDA is almost similar to Tesco, however, the company is also using the 360 degree assessment system and are also providing their employees with the self monitoring tools. Under the process of 360 degree evaluation a series of sources are used for analyzing the performance of the employees such as, from the line manager, peer reviews and other subordinates. This method is considered to be the overall performance management method (Flamholtz, 2012). The self monitoring tools are provided to the employees with the help of which the employees are able to monitor their own performances on the daily basis and based on the outcomes they are able to upgrade their performances. c) Assessment of the effectiveness of the reward systems in place in the organisation and also assessment of the link between reward and motivational theories The use of reward system in the business organizations is considered to be an effective way of boosting up the morale of employees by the way of recognizing their efforts through providing rewards. The rewarding system has been recognized as the key of gaining employee satisfaction and motivates the employees to perform better. The rewarding system is considered to be one of the traditional management practices followed by the HR managers as; the reward system symbolizes the effort made the company to recognise and appraise the contribution of the employee to the business growth. Similarly, in Tesco also the HR managers are offering different rewards based on the policy and culture of the organization. The rewarding system is mainly used for encouraging the employees to perform better and help in the firm to enhance the employee retention ratio (Gatewood, et al., 2010). Further, it has been mentioned in the traditional theory of Maslows and Herzberg that rewarding system acts like additional incentives which is used by the organizational leaders to gain employees involvement. Moreover, taking into account the growth of competitions in the retail market of UK the firms are thriving hard to outperform the market, this is where the organizations need the full support and assistance of the employees to help the firm to meet with the such objectives and thus, gain competitive edge (Gilmore Williams, 2009). Therefore, the reward system is directly associated with the goals attainment factors of the business. In Tesco the different forms of rewards are offered to the employees in cash as well as in kind, depending on the situation, policies and culture of the organization. The rewarding system has been recognized as the way of fostering positive relationship between the company and its workforce, as considered by the organizational leaders of Tesco. Task 4 a) Identification of the reasons those could cease employment within the organisation and details of the legislation / regulation framework that can have impact on the employment cessation arrangements in organisation There are number of reasons which can result in the cessation of employment in the organization such as, expiration of employment period with the organization, on the disciplinary grounds, under performance, death of the employee and also if the employee wants to leave the organization. There are number of reasons of cease employment but, there are also laws and regulations which are being framed so as to safeguard the interests of the employee as well as of the business organization in the process (Harzing Pinnington, 2010). Whatever may be the reason but there should be a proper way to be followed and in case of Tesco the company is following the employment laws of UK and mainly the Employment Right Act 1996 and the set of labour laws are mainly adhered. If the company ceases the employment of any employee in the unfair manner the company would be penalized by the law and also the employee cannot terminate the employment deal without any proper reason. Both the parties need to follow the minimum notice period as conditioned in the employment latter of the company. This the right of both the parties to provide the notice period and the notice period is also determined by the law as per section 86 and 87 under Employment Rights Act 1996. Therefore, the ground of dismissal should be based on the viable factors and following the guidelines provided by law (Employment Rights Act 1996, 2016). In case of any negligence or disobeying of law might endanger the reputation of the organization, resulting in lawsuits from the end of employee. Similarly, there are certain obligatory factors which are to be met by the employee as; set by articulated by UK law under Employment Act. b) Explanation on the employment exit procedures used by the two business organizations From the general view point mainly the resignation mainly comes from the end of employees expecting the cases of dismissal of employees on the disciplinary grounds and lack of performance. After the notice served from the end of the employee for resignation, initially the company follows the method of retaining and provide options of salary increments and compensations. Despite, the option if the employee decides to leave then the employee would have to face an exit interview process with the store and personal manager of Tesco and then the person would be provided with all the required paper works and documents and also clearing all the payment dues of the person and arrangement of the pension fund (Guest, 2011). The employee too needs to return the identity card with a seal of company and in case any uniform provided by the company. Thus, the exit procedure takes place on the mutual ground. A standard norm or process is followed by the companies as the exit procedure; therefore, AS DA is also following an equivalent exit procedure like Tesco, conforming to the legal guidelines. References Aguinis, H. (2009).Performance management. Upper Saddle River, NJ: Pearson Prentice Hall. Alvesson, M., Willmott, H. (2012).Making sense of management: A critical introduction. Sage. Armstrong, M., Taylor, S. (2014).Armstrong's handbook of human resource management practice. Kogan Page Publishers. Asda, 2016, [online] Asda.jobs. Available at: https://www.asda.jobs/search-all-vacancies/ [Accessed 9 Mar. 2016]. Bamberger, P. A., Biron, M., Meshoulam, I. (2014).Human resource strategy: Formulation, implementation, and impact. Routledge. Berkes, F. (2009). Evolution of co-management: role of knowledge generation, bridging organizations and social learning.Journal of environmental management,90(5), 1692-1702. Bratton, J., Gold, J. (2012).Human resource management: theory and practice. Palgrave Macmillan. Cascio, W., Boudreau, J. (2010).Investing in people: Financial impact of human resource initiatives. Ft Press. Cummings, T., Worley, C. (2014).Organization development and change. Cengage learning. Dessler, G. (2009).A framework for human resource management. Pearson Education. Employment Rights Act 1996., 2016, [online] Legislation.gov.uk. Available at: https://www.legislation.gov.uk/ukpga/1996/18/part/IX/crossheading/minimum-period-of-notice [Accessed 9 Mar. 2016]. Flamholtz, E. G. (2012).Human resource accounting: Advances in concepts, methods and applications. Springer Science Business Media. Gatewood, R., Feild, H., Barrick, M. (2010).Human resource selection. Cengage Learning. Gilmore, S. and Williams, S. (2009). Human resource management. Oxford: Oxford University Press. Guest, D. E. (2011). Human resource management and performance: still searching for some answers.Human Resource Management Journal,21(1), 3-13. Harzing, A. W., Pinnington, A. (Eds.). (2010).International human resource management. Sage. Lewis, J., Packard, T., Lewis, M. (2011).Management of human service programs. Cengage Learning. People | Tesco Careers. 2016, [online] Tesco-careers.com. Available at: https://www.tesco-careers.com/Jobs-in-our-Office/Career-Path/People.aspx [Accessed 9 Mar. 2016]. Tesco Report, 2012,Tesco PLC - Annual Report 2012 - Strategic review - Chief Executive's review. (2016). [online] Tescoplc.com. Available at: https://www.tescoplc.com/files/reports/ar2012/index.asp?pageid=17 [Accessed 9 Mar. 2016]. Tesco.com., 2016, [online] Tesco.com. Available at: https://www.tesco.com/recruitment/html/careers/selectionprocess/selectionprocess.htm [Accessed 9 Mar. 2016].

Gender Equality Essays (264 words) - Taxidermy, The Landlady

Gender Equality The Landlady Continued 4.) The two colloquial expressions that Billy uses to indicate that the landlady is insane are the she is slightly dotty and off her rocker. 5.) The word congenial means similar tastes and character. The word rapacious means seizing by force. 6.) The meaning of Bed and Breakfast as the expression used in England is you spend the night and have breakfast in the morning. 7.) The four details that tell us the story took place in England were the English slang, that Billy came from London on a train, named English schools, and the Bed and Breakfast. 8.) A word you could use to describe Billy Weaver would be curious. Three examples from the story that support my choice would be Christopher Mulholland, that rings a bell. Yes indeed, Christopher Mulholland was more than three years ago. I should've thought you'd be simply swamped with applicants. 9.) Observations that led Billy to the conclusion that the Bed and Breakfast would be a pretty decent place to stay in would include how well kept the house looked and the dog and bird looked so pleasant in front of the warm fire. The flowers in the window and the bed and breakfast sign drew him in. 10.) The following events have been arranged in a particular sequence so they are correct. -Billy saw the sign in the window -He was invited into the boarding house -He signed the guest book -He sipped tea with the landlady -He noticed that the bird and the dog were stuf Social Issues

Analysis of the Catering Industry Essays

Analysis of the Catering Industry Essays Analysis of the Catering Industry Essay Analysis of the Catering Industry Essay bespeaking an addition of 10.2 % in comparing to 2004 statistics.hypertext transfer protocol: //www.marketresearch.com/product/display.asp? productid=1923527 A ; SID=16572009-430501586-424947899 A ; curr=GBP A ; kw= A ; view=absIn malice of the positive growing, there are besides several negative impacts upon the industry such as the recent economic crisis caused by the bite of the credit crunch’ and rising prices rate on nutrient have further made consumer’s financially unstable ensuing them to holding limited disposable income and thought twice about socializing and booming out.hypertext transfer protocol: //www.marketresearch.com/product/display.asp? productid=1923527 A ; SID=16572009-430501586-424947899 A ; curr=GBP A ; kw= A ; view=absFurthermore the inquiry of healthy feeding has been more progressively of import with in the overall nutrient market. Particularly with the go oning public consciousness about fleshiness 1000000s of consumers are going more cognizant and wellness witting with the ingredients being used in there repasts. Thus eating house proprietors are being forced to alter at that place bill of fare and ingredients to accommodate their consumers penchants.Despite the obscureness and economic uncertainness of 2008, the eating houses industry has a positive tendency for future growing. Statistics farther showed that more than three-fourthss of grownups visited eating houses at least one time a twelvemonth, and incursion is highest among those in the higher societal classs and those aged between 25 and 44. Briefly, eating out has become a lasting component in the life styles of both younger and older consumers. It has besides been predicted that it will increase to 22.5 % between 2009 and 2013, based on current monetary values, which includes higher rising prices on repast monetary values.hypertext transfer protocol: //www.marketresearch.com/product/display.asp? productid=1923527 A ; SID=16572009-430501586-424947899 A ; curr=GBP A ; kw= A ; view=absMulberry eating house in a glance is Hackney’s genuinely eco-friendly community preparation eating house.Mulberry eating houses, Seasonal Menu’s dedicated to healthy eating consists of antic ethical recipe’s, every bit good as manus picked award winning front-runners, collected from all over the universe which will appeal to a broad and varied patronage, reflecting upon our eco-friendly policies and dedication to environmental duties as all our ingredients will be sourced from around the M25 part giving each of our freshly prepared dishes a richer and sweeter gustatory sensation each of which will be eventually given that alone secret Mulberry turn from our immature and introducing heads that will go forth every clients with a oral cavity irrigating exceeding experience till their following visit ( Raab A ; Mayer, 2007 ) [ 1 ] .To guarantee every trip to Millbury is an fascinating one, invitees are looked after by a squad of friendly and hospitable staff ; who concentrate on doing certain that guests bask their clip, and see the alone gastronomic escapade in Mulberry’ manner.This: can be seen in more item by taking a brief glimpse at our ice parlor, where Mulberry restaurants ice pick scoopers staff members dressed in celebrated sketch characters, fetid chapeaus are encouraged to set on a show by executing tricks’ some of the fast ones which include ; juggle, throwing ice pick scoops under the leg, behind the dorsum, and over people doing the eating house a bosom winning childs favourite topographic point to dine within which will be further enticed with kids under the age of 5 acquiring freebees such as crayons and pulling books.We will be unfastened 7 yearss a hebdomad. Serving Breakfast, tiffin and dinner Monday–Friday during school vacation day of the months and weekends, neve rtheless restricted operating hours will be enforced during term clip for kid protection purpose’s accordingly Mulberry eating house will merely provide for flushing dinner’s served Monday–Friday between 4:30pm–9pm ( Chuang A ; Kleiner, 2003 ) [ 2 ] .MissionStatementMulberry restaurant’s chief focal point will be functioning quality nutrient, centred around the cardinal elements of wellness, preparation, community and environment. Mulberry farther aims to change the image of the eating house industry. The eating house aims to be good to both the local population and those further a field.As a group of five immature UEL concern graduates we believe that the eating house industry needs to alter to supplying consumers with healthier repast options embraced with a strong finding of cut downing their carbon pes prints’ .Mulberry purposes to put this benchmark within the industry by sharing strong believes of successful enterpriserJack Petcheyif I can†¦.I can! ’which we believe as a group we can! , by sharing our belief’s with Hackney’s immature, aureate age, local force and promote Petchey academy’s ethos and values within the wider community. Furthermore the eating house aims to show to the inner/wider community stakeholders a pioneer illustration of how eating houses can be environmentally friendly and still present, hackney’s occupant, concerns, visitants a alone friendly atmosphere to dine within.Critically, Mulberry is the lone ice pick parlor in the part which would potentially let the eating house to bear down a premium monetary value for the merchandises. This is non, nevertheless ; the attack that is traveling to be taken by Mulberry. Pricing is traveling to be competitory as it has been determined that the country is peculiarly sensitive. Initial research indicated that 15.38 % of those asked thought that pricing was the most of import factor. The following most of import f actor was recognised to be good service ( Larsen A ; Bastiansen, 1992 ) [ 3 ] . It is recognised that in clip the ice pick will go one of the cardinal premium merchandises in the cafe and hence pricing will reflect this extra quality ( Ramdeen A ; Chatfield, 2007 ) [ 4 ] .Purposes and Aims To go a successful eco-friendly community eating house that is a leader in client service and To hold a loyal client followers. Reduce costs by 2 % over the following 6 months from the expansive gap day of the month. To engage the best people available, preparation, motivatingand promoting them, and thereby retaining the friendliest, most efficient staff possible. To put within the most good energy ingestion assets ( advancing ourunique eco-friendly policies’such as: Roof-mounted solar panels to supply hot H2O. Two roof-mounted air current turbines. This is following Jamie Oliver’s illustration at his eating house, Fifteen [ 5 ] . Hydrocarbon fridges to cut down energy ingestion. A hot compost machine for green garden waste. Please note:There is a grant blessing pending, of the environmentally green assets this concern program proposes to put within and if this is successful the initial capital will significantly cut down our initial costs as we aim to have a 30 % decrease on our initial cost of the air current turbine and an extra 50 % of the solar panels. Yes, although some may reason, the eco-power enterprise is expensive it has several benefits such as diminishing the running costs of the concern on the long-term, but besides benefit the community by taking the manner, and demoing its possibility of going 100 % eco-friendly and doing a net income in the extroverted old ages.Furthermore this presents everyone with the acquisition chance ( Petchey academy pupils and the wider community ) of how such conformities can profit in cut downing carbon pes prints’ , which we will advance within our eco-friendly events where companies can advance their merchandises and services within the eating house by paying a bantam sum of fee. And promote other concerns to follow the tendency. Will Ashworth, the Jamie Oliver’s manager at Fifteen in Watergate Bay has been the vocal in advancing the utility of eco-energy strategies at eating houses. To increase gross revenues by 10 % per annum. By spread outing the concerns services such as place bringing options and diversifying our merchandise portfolio. Introducing new dishes within the bill of fare Capitalizing on most demanded consumer events such as ; subject dark, unrecorded music, etc To patronize the local Hackney football squad developing a strong presence in the community thereby back uping gross revenues ends. Short Term, Medium Term and Long Term GoalsMerchandises and ServicessIn the short term ( i.e. the first twelvemonth ) Mulberry intends to guarantee that the model for future success is laid down. Awareness is comparatively low about what a community eating house really is ( with 34 % of questionnaire respondents stating that they understood the community eating house construct ) , hence, the initial purpose will be to raise consciousness and to develop new, value added services. The eating house is projected to interrupt even in month 11 of gap. It is besides expected that a new bringing service which is in line with the eco friendly mission will be offered and further preparation chances for extra pupil chefs.Future DevelopmentAs one of the chief merchandising points of Mulberry is the eco-friendly dining option that it offers, the focal point will be on developing merchandise line and services that are to the full environmentally friendly. This will include puting in engineering su ch as recycling composters for waste and full usage of recycled merchandises for packaging etc. It is predicted that the eating house will be 50 % environmentally friendly within five old ages with 100 % environmentally friendliness being achieved within 10 old ages. Initially, there will be two caput chefs and two trainee pupil chefs, two caput servers and two trainee servers ( Pratten, 2003 ) [ 6 ] . Net incomes are expected to increase by 10 % a twelvemonth and this will be reflected with the add-on of a new trainee chef a twelvemonth. As preparation of the chefs will take 2 old ages, it is anticipated that the trainee chefs will go capable of going trainers within 3 – 5 old ages which will give Mulberry the internal resource to open a new franchise in a adjacent college ( Ball, 2008 ) [ 7 ] .Market AnalysisBy carry oning a full PESTLE ( political, economical, societal, technological, legal and environmental ) analysis it is possible to place a strong market potency for th e eating house. Politically the company is fabulously positioned as the authorities is acute to promote enterprises that are environmentally friendly and promote youth preparation. Economic challenges will doubtless ensue in monetary value force per unit areas in the premium terminal of the market. The eating house aims to accomplish at least 50 % of initial spending for environmentally friendly merchandises such as solar panels will be paid by authorities grant. Socially, the eating house will be critically of import. The kitchen is used both for trading and for preparation of immature chefs. As a community eating house encourages a sense of shared ownership which will be one of the chief strengths of the eating house. All merchandises will be sourced locally which will be an extra merchandising point used to pull and retain local clients.Technology in the environmentally friendly market is spread outing quickly. Presently, there are considerable chances for buying merchandises suc h as composters, solar panels and even electric autos. These have a high initial spending, which will partially be met by authorities grants. Legally the eating house will hold to guarantee that it complies with the necessary employment statute law, this is of import as it is envisaged that trainee chefs will be every bit immature as 16 and hence have greater protection in footings of working environments and hours.Industry AnalysisThe entire eating house and eating out market is deserving ?6.6 billion a twelvemonth and is turning at a steady rate despite the current economic lag. The tendency is traveling towards low single spend instead than big per caput outgo. Casual dining spend is at ?3.8 billion a twelvemonth. Mulberry will encompass this tendency by offering healthy bites and insouciant dining chances with comparative low per caput spend of between ?3 and ?8 ( Abrams A ; Kleiner, 2003 ) [ 8 ] .Health issues are deriving increasing consumer involvement with concerns in relat ion to fleshiness with 36 % of adult females and 46 % of work forces technically overweight in the UK and 17 % of work forces and 21 % of adult females being corpulent. Consumers are progressively looking for chances to eat in a healthier mode yet retaining the convenience of fast nutrient. It is this turning niche that Mulberry will take to work.Competitive AnalysisDespite the alone niche that Mulberry is set uping, the insouciant dining industry as a whole is comparatively competitory. In carry oning a porters five forces analysis, the impact of this can be considered in more deepness. The grade of competition that Mulberry will see should be considered in footings of the strength of providers, the strength of purchasers the barriers to entry the menace of replacements and the grade of competition. In the instance of Mulberry the chief menace is that of permutation from rival companies such as Nandos and Mangal. Although Mulberry has a alone merchandising proposition of being envi ronmentally friendly, healthy and community based, clients could replace this with alternate eating propositions if the comparative importance of the alone factors is non seen as sufficiently valuable to promote consumers to travel to Mulberry alternatively of other good established eating constitutions. This will be achieved by offering monetary value based publicities and guaranting that consumers are told of the wellness belongingss of all nutrients.Target MarketThe chief mark market for Mulberry will be persons and groups who are interested in wellness and environmental issues. The eating house will hold about 60 screens, set up to suit groups of two to four people, although tabular arraies will be movable to suit larger groups where necessary. Predominantly, the eating house will appeal to younger and in-between coevalss aged 16 – 35 with pupils expected to be the dominant mark market. As pupils will be an of import mark market at that place will potentially be cyclic up s and downs in volume of trade depending on the college term day of the months. Therefore, in order to income smooth, a scope of extra merchandises targeted at kids to promote households to see the shop. Promotions with local babys rooms and schools will be critical to perforate this country of the market.Research revealed that the bulk of eating house visitants will go to eating houses with both friends and household, with friends being a dominant pick over household. This indicates that the mark market selected is right for Mulberry.Market Share, Growth and Future PotentialMulberry aims to capture a 20 % portion of the insouciant dining market within the Dalston country. As it is the first community eating house of this nature, Mulberry will automatically hold a 100 % market portion of this peculiar section ( Namkung A ; Jang, 2008 ) [ 9 ] . In order to promote continued betterment, Mulberry will be measured in footings of the market portion of the overall insouciant dining marke t. Mulberry is witting that it is likely that another community eating house will open and therefore Mulberry will hold to guarantee that new chances in footings of wellness and environment through new merchandise ranges such as take away and counter installations allow it to retain its market prima place. Market growing, through the usage of new merchandises and services will let the company to keep a 5 % market growing addition on an one-year footing. Turnover addition will be somewhat lower in the first twelvemonth due to the demand to set up a market place before presenting new merchandises.Selling SchemeMarketing Philosophy A ; GoalsAs Mulberry is set uping the first of all time community eating house in Dalston, the primary end for selling will be to inform possible clients of what the eating house is accomplishing and offering. Raising consciousness of the merchandises and underlying doctrines will be critical to the overall success. Mulberry relies on echt bargain in by the community in order to help in the preparation of immature chefs every bit good as set uping an environmentally and healthy insouciant dining option. 62 % of people said that they would wish more information in relation to the ingredients being used in the formulas and based on this the doctrine selling will include elaborate information on the ingredients and where they are being sourced from ( Barringer, 2002 ) [ 10 ] .AdDue to the mark market, and the monetary value restraints a great trade of the selling can be done for free on societal networking web sites such as Facebook, Myspace and Bebo. When asked the bulk of respondents visited the three networking sites the most regularly and this should be to the full utilized as an advertisement medium.In footings of where most people have heard about community eating house enterprises, it is clear that networking such as word of oral cavity will be critical to the success of Mulberry. Offer publicities and quality service will guarant ee that the word of oral cavity advertisement method is to the full utilized ( Clark A ; Woo, 1996 ) [ 11 ] .Pricing and PackagingPricing is finally influenced by what clients will be willing to pay which is besides influenced by sensed degrees of quality.Mulberry eating house purposes to follow a price penetration’ tactic as a major selling arm. The eating house will perceptibly put legion appealing pricing schemes on its expansive gap hebdomad specifically offering two-for-one offers on several dishes from the bill of fare, and what’s more charge highly low monetary values on our dulcifying merchandise ranges as to promote consumers to indulge within the eating houses finest such as ; sweets, ice picks and smoothies. Consequently this will enable Mulberry eating house to derive a sufficient sum of the market portion, therefore incursion pricing allows for a low monetary value to be charged to capture the market. Conversely as the house grows the monetary value can s o be increased as when competition arises. This will accordingly enable the eating house in accomplishing some market acknowledgment through consumer test purchases stimulated by low monetary value and pull the inner and wider community in sing their new community eating house.Mulberry eating house will be offering several imitative new dishes within its bill of fare and the chance for clients to bask several scopes of its sweets accordingly we face a merchandise placement job. Management must therefore make up ones mind where to place the merchandise versus viing merchandises in footings of quality and monetary value. The below figure shows four possible positioning schemes each of which are explained briefly below:Beginning:Pricing Strategies www.marketingteacher.com, 2007Gross saless and DistributionResearch has indicated that the bulk of people will pay between ?5 and ?10 per caput for insouciant dining, with really few persons being prepared to pay more than ?20. This falls in line with the company scheme of good value, monetary value sensitive merchandises.Gross saless for the first twelvemonth are as follows with a entire sale figure of ?288,400 predicted for the first twelvemonth. On the premise of an mean spend of ?15 ( from the above information ) this would intend a sum of 19,227 single minutess, or 52 minutess a twenty-four hours based on no closed yearss.Organization, Management A ; MembersOrganizational StructureInitially, Mulberry will be managed by two caput chefs who will move as trainers and wise mans to the two trainee chefs. Front of house will hold two lasting servers and two trainee servers. Although Mulberry places a high degree of importance on the preparation of immature chefs and servers it is necessary to hold a nucleus squad of experient lasting staff to guarantee efficiency and continuance. The trainee chefs will revolve every four hebdomads to let maximal benefits for the whole academy.It is anticipated that as gross revenues gro w, there will be extra demand for a new trainee chef and extra portion clip waiting staff. The long term program is to open farther eating houses and extra staff will be required for this intent. Staff keeping will be a cardinal focal point of Mulberry and it is anticipated that the initial trainee chefs will in clip take up places of caput chefs in the new eating houses. Due to the community component of the eating house and the high degree of public support, a direction commission will be necessary to pull off and command the scheme and funding of Mulberry.Legal Status A ; CapitalThe concern will be launched as a Limited Liability company with three managers. One of these managers will be from the college in order to guarantee complete incorporation with the overall academy schemes. Initially, there will be 8 employees with the possible to add extra portion clip staff during seasonal peak times. Mulberry will be financed through a combination of authorities grants and bank loans. Professional experts such as comptrollers and attorneies will be retained in order to guarantee all formalities are met.Operating PlanLocation of installationsMulberry will be unfastened seven yearss a hebdomad with a breakfast, tiffin and dinner service throughout, during the school vacations and weekends. During term times, the eating house will merely turn out dinner service Monday to Friday between 4:30pm and 9pm. This is due to the legal limitations placed on immature workers during term clip ( Pedraja A ; Yague, 2001 ) [ 12 ] .The eating house will be located in the canteen of the Petchley Academy. Therefore, the location will hold to be good advertised to the populace who may non be cognizant of the being of the academy.Facilities and equipmentAs the eating house is located in the canteen the chief cookery installations are already available for usage. It will be necessary to put in the environmentally friendly equipment which will be purchased through the usage of authorit ies grants. Initial equipment includes roof solar panels, roof mounted air current turbines, hydrocarbon electric refrigerators and composter to cover with waste.Production Process A ; SystemsAs the nutrient being produced is healthy and fresh, Mulberry will run a bulge in clip procedure where nutrient is made to order. Suppliers are all local leting a much shorter order clip frame. Deliveries will be done three times a hebdomad to guarantee freshness and deficiency of wastage.Safety procedures will be clearly documented and in conformity with all current wellness and safety statute law.Development PlanIt will be necessary to staff the eating house with the caput chefs and lasting servers ab initio. This will so be followed by the puting up of the location and two preparation rotary motions to guarantee that there is suited expertness amongst the trainee chefs. The chart below shows the activities for the 10 hebdomads prior to opening. 1 2 3 4 5 6 7 8 9 10 Staffing Puting up of location Training Selling Community Impact A ; BenefitsAs Mulberry is a community eating house, it will put a great accent on community benefits. Recruitment will be done from within the academy or from the local community. Mulberry will besides be running a immature learner award to promote greater community engagement. Charitable events will be supported or hosted by Mulberry and regular offers will be given to community groups such as babys rooms.Financial Data A ; ProjectionsSupport demands and beginningsDue to the fact that Mulberry will be doing usage of the academy canteen the initial spending will be fringy. In order to buy all environmentally friendly merchandises a sum of ?66,500 will be required ( Upneja A ; Dalbor, 2001 ) [ 13 ] . The dislocation is as follows: Solar Panels 18,000 Wind Turbines 28,500 Electric refrigerators 12,000 Composter 8,000 Entire 66,500 It is anticipated that 30 % of this initial start up will be provided by authorities grants ensuing in the demand for ?46,550 to be obtained from other beginnings. These purchases will be made during the first six months of operation ( Fullen, 2004 ) [ 14 ] .Cash Flow ProjectionsNet hard currency flows over the first twelvemonth will number to ?26,610. Monthly hard currency flows fluctuate dramatically, chiefly due to many disbursals being paid on a quarterly footing. There are besides fluctuations based on term day of the months and the associated gap hours. It is assumed that there will be no down clip and that the eating house will non hold to shut at any point for operational grounds.Critical Risks and Contingency PlansNegative factorsThe eating house trade is seasonal. Although all attempts are made to smooth this by offering a broad scope of seasonal options with specific winter and summer bill of fares, for illustration, it is natural that the demand for ice pick to be lower i n winter. In order to cover with this state of affairs it is proposed that other services such as Indian curry dark will be offered to pull seasonal clients. During school vacations, new bill of fare aimed at kids will be launched in order to pull kids during their holiday period. Extra installations such as free crayons will be offered to kids to promote parents to take Mulberry over rivals.Alternate programs of actionA take away service will be launched in twelvemonth two. This allows entry to a different market and to those who do non on a regular basis eat out. Depending on the comparative success of the eat in, takeaway service every bit good as a bringing service resources in twelvemonth three will be directed to spread out the most profitable option. Staff clip and hard currency resources will be given to the most profitable market and this will be the focal point of subsequent eating houses opened in twelvemonth five.Future PlansThe hereafter plans for Mulberry are about bot h spread outing the services from the original eating house to include take off and bringing and besides in opening a new eating house in order to offer yet more preparation chances for local immature chefs.It is anticipated that the take away option will be launched in the last three months of the first twelvemonth, once the eat-in eating house has to the full settled and all on the job processs are clearly understood. A bringing service will be launched in the first three months of twelvemonth two of trading. A 2nd eating house will be planned during twelvemonth four of trading for launch in month one of twelvemonth five. This will let sufficient clip for Mulberry to set up itself with a market taking repute which will be an first-class platform for future constitutions.BibliographyAbrams, R. A ; Kleiner, E. , 2003.The Successful Business Plan: Secrets A ; Schemes. The Planning Shop, p. 39.Ball, S.J. , 2008.The Education Debate: Policy and Politicss in the Twenty-first Century. The Policy Press, p. 185.Barringer, A. , 2002.Grassroots Marketing for the Restaurant Industry. iUniverse, p. 125.Chuang, A. A ; Kleiner, B.H. , 2003. New developments refering rewards and hours in the eating house industry.Management Research News, 26 ( 2/3/4 ) .Clark, M.A. A ; Woo, R.C. , 1999. Consumer trueness in the eating house industry: A preliminary geographic expedition of the issues.British Food Journal, 101 ( 4 ) .De Thomas, A. A ; Grensing-Pophal, Lin. , 2001.Writing a Convincing Business Plan. Barron s Educational Series, p. 262.Fullen, S.L. , 2004.Opening a Restaurant Or Other Food Business Starter Kit: How to Fix a Restaurant Business Plan A ; Feasibility Study. Atlantic Publishing Company, p.16.Fullen, S.L. , 2002.Restaurant Design: Designing, Constructing A ; Renovating a Food Service Establishment. Atlantic Publishing Company, p. 20.Larsen, S. A ; Bastiansen, T. , 1992. Service Attitudes in Hotel and Restaurant Staff and Nurses.International Journal of Contem porary Hospitality Management, 4 ( 2 ) .McKeever, M.P. , 2007.How to Write a Business Plan. Nolo, p. 273.Namkung, Y. A ; Jang, C.S. , 2008. Are extremely satisfied eating house clients truly different? A quality perceptual experience position.International Journal of Contemporary Hospitality Management, 20, ( 2 ) .Pedraja, M. A ; Yague, J. , 2001. What information do clients utilize when taking a eating house?International Journal of Contemporary Hospitality Management, 13, ( 6 ) .Pratten, J.D. , 2003. The importance of waiting staff in eating house service.British Food Journal, 105 ( 11 ) .Raab, C. A ; Mayer, K. , 2007. Menu technology and activity-based costing – can they work together in a eating house? International Journal of Contemporary Hospitality Management, 19, ( 1 ) .Rainsford, P. , Bangs, D.H. A ; Bangs, D.H. Jr. , 1996.The Restaurant Planning Guide: Start and Pull offing a Successful Restaurant. Kaplan Publishing, p. 11.Ramdeen, C. , Santos, J. A ; Chatfield , H.K. , 2007. Measuring the cost of quality in a hotel eating house operation.International Journal of Contemporary Hospitality Management, 19, ( 4 ) .Upneja, A. A ; Dalbor, M.C. , 2001. An scrutiny of capital cons

Crony Capitalism and Political Corruption are the worst forms of White Research Paper

Crony Capitalism and Political Corruption are the worst forms of White Collar Crime - Research Paper Example The arrangement of crony capitalism has increasingly been influencing the legislative and regulatory actions of governments throughout the world. On the other hand, the aspect of political corruption has been imposing serious threat on the integrity of the national democracy. The concept of political corruption can be defined as abuse of public power or right for illegitimately, usually for gaining secret and private benefits. The practice of political corruption often varies depending upon the country and its jurisdiction. Both the concept of crony capitalism and political corruption are associated with white color crime and their practice in various forms has rendered adverse impacts on socio-economic environment of a country. Thesis Statement In the present day context, the role of government and its influence on socio-economic activities have immensely augmented. It has been recognized that crony capitalism and political corruption in the modern day context present worst forms of white collar crime committed by political persons and business organizations. In relation to this, the paper intends to identify the impact of crony capitalism and political corruption on the socio-economic environment of a country and develops arguments favoring the notion that crony capitalism and political corruption are the worst forms of white collar crimes witnessed by the world today. Crony Capitalism and the Case of Solyndra Crony capitalism in general is a way of caricaturizing the relations between the two or more parties in two different spheres in a capitalist economy. The first subject related with crony capitalism may include economy or the market. The economy or the market areas may involve the operations of businessmen who own and manage business organizations engaged in a variety of activities with a prime goal of making profit. The other subject area includes the public authority or the state through which public rules, regulations, policies and laws are made and enforced (Allen 129-139). Contextually, the case of Solyndra that has been witnessed by the United States in the recent times provides evidence about how crony capitalism is being practiced in the country. California based Solyndra, a solar panel manufacturer declared bankruptcy in August 2011 after having received US$528 million as federal loan guarantees. Moreover, its bankruptcy rendered more than 1000 people jobless. It was been observed that the loan guarantee was allowed in 2009 following the pressure from the company itself and the White House. A report issued by House of Energy and Commerce committee argued that the sinking of Obama led government’s US$528 million investment was the result of involvement of Obama Administration Officials and certain key Solyndra players. It has been further argued that despite the risks associated with funding of loan to Solyndra, the federal government did not resist in approving loan guarantee to the company rather it has been invol ved in backing the company in raising the loan guarantee. The political and government involvement in such scams is one of the worst examples of Obama led Administration’

Research Project Essay Example | Topics and Well Written Essays - 1750 words

Research Project - Essay Example These sources of energy, particularly oil, have also been associated with water pollution as well as destruction of marine life and diversity through oil spills in oceans, seas, rivers and lakes among others. Even most of the existing renewable sources energies such as geothermal, wind and hydroelectric have been extremely expensive to install. In addition, these sources of energies are normally extremely affected by changes in weather conditions. Also, their abundance as compared to that of the solar energy is limited. Due to the problems associated with the available sources energies such as fossil fuels, nuclear, wind, hydroelectric and geothermal, the use of solar energy is becoming popular in most parts of the world, particularly in China and Africa (House-Soremekun & Falola 2011). The solar energy seems to the source of energy that is more sustainable as compared to other sources of energy (Richards 2010). This paper, therefore, aims at discussing the use of solar energy in Afr ica and basics of this source of energy. Africa receives more solar radiation than any other continent in the world, thereby making it the continent with the greatest potential than any other continent in the world. Sun shine in Arica is virtually uninterrupted, and one of the most abundant energy resources in the continent. However, this precious source of power has not been fully exploited in the continent for number years. Despite the abundance of this energy resource, it is estimated that about 2 billion individuals (people) in world (most of them from Africa) either struggle or fail to meet their daily energy requirements due to scarcity of supply of energy (Richards 2010). Even though there has been reluctance in the harvesting of solar energy in Africa, the situation seemed to have change to day since a number of organizations in Africa as well as African governments have been turning their attention towards renewable and sustainable sources of energy. Amongst the renewable s ources of energy that have been greatly focused by the African countries is solar energy. Africa as continent has made number of milestone towards harvesting solar energy. For example, the headquarters of United Nations Environmental Program (UNEP) based in Nairobi (Kenya) is fully powered by solar energy (House-Soremekun & Falola 2011). Further according to House-Soremekun & Falola (2011), South Africa and Ghana are also planning to build amongst the biggest solar power plants in the world. Solar energy is also known as the radiant light, and it is referred to as heat energy from the sun (Richards 2010). This energy can be converted by different transducers to produce different sources of energy. For example, solar energy can be converted directly to electric energy by use of solar cells (also known as Photovoltaic). This particularly important for small scale energy requirements such as for watches and calculators. The solar energy can also be directly used to heat water for both domestic and industrial use. In addition, solar energy can be used to produce large amounts of solar energy through the use of solar radiation concentrators such as parabolic troughs. We have discussed how solar energy is converted into electric energy or used as heat energy to heat water among others (Hantula 2010). The question that might probably be lingering in the mind of the reader is how this precious energy is formed

Influence of Al3+ Addition on Activated Sludge

Influence of Al3+ Addition on Activated Sludge Influence of Al3+ addition on the flocculation and sedimentation of activated sludge: Comparison of single and multiple dosing patterns Mariam Touati Abstract In this research, single and multiple dosing of Al3+ were used to study the flocculation and sedimentation of activated sludge (AS). It was found that in the single Al3+ dosing condition; sludge flocculation is improved but sedimentation is declined. Adding the same amount of Al3+ during multiple dosing attained a similar reduction in turbidity. Interaction energy had a major role during single dosing conditions, whereas multiple dosing was mostly effective in reducing EPS content; this is regarding the differences in the performance of flocculation. Introduction The widely most used process for wastewater treatment is the activated sludge (AS) system. The water quality of the sewerage is affected in a large way by the solid-liquid separation in the system, which depends efficient sludge flocculation and sedimentation. 70% 90% of the secondary clarifiers in the AS systems however have encountered solid-liquid separation issues. Two of the main causers of these issues are the reproduction of filamentous bacteria and deficient sludge flocculation. Dosing of flocculants is one of the most effective solution to poor flocculation performance. Cations act as flocculants when added to wastewater and ease flocculation. High cation concentration helps improve biological flocculation. Extracellular polymeric substances (EPS) consist of polysaccharides, proteins, humic compounds, and other cellular ingredients. EPS is considered an important component of AS flocs. They play a major role in maintaining AS flocs structure and function. In most of the cases, dense, strong, and large flocs are desirable for AS settling and compaction. AS flocs have microorganisms in addition to organic and inorganic particles ingrained in the EPS, and the suspended solids accumulate into them. By bridging with multivalent cations, EPS is able to bind to the microbial cells, which are likely to have an influence on the EPS content in the system. An increase in monovalent cations in the AS declines sludge properties and damages floc, while addition of multivalent cations improves sludge flocculation. It was found that, compared to monovalent and bivalent cations, trivalent cations help improve flocculation performance of the AS under both wastewater treatment plant (WWTP) and laboratory conditions. In the present study, Al3+ was added to AS systems according to single and multiple dosing patterns, and a concentration gradient was set under single dosing conditions. The research objectives were as follows: To investigate the influence of Al3+ dosage on AS flocculation and sedimentation. To determine the more efficient dosing pattern. To reveal the mechanisms governing the influence of Al3+ on AS flocculation and sedimentation. Material and methods AS cultivation The AS used in this study was cultivated in two parallel sequencing batch reactors (SBRs) numbered R-S (single dosing) and R-M (multiple dosing), and each had a working volume of 4 L. The following steps were taken: Each reactor was supplied with a paddle mixer, which operates at 100 rads/min, and that is to prevent the AS from settling. To maintain the dissolved oxygen (DO) in the range of 2-3 mg/L, air was added. sludge retention time (SRT) was controlled around 10 d. The temperatures were kept at 22  ±1à ¢Ã‚ Ã‚ °c in the reactors. The SBRs were working at a cycle time of 12 h, and 2 cycles were performed each day. The time used for filling, aerating, settling and decanting was 20, 640, 40 and 20 minutes respectively. Both the influent and effluent volumes per cycle were maintained at 2 L. Tap water was used to synthesize the artificial wastewater. Glucose, NH4Cl and KH2PO4 were used as sources of carbon (C), nitrogen (N) and phosphorus (P) respectively. The relative proportion of chemical oxygen demand (COD), N and P (COD: N: P ratio) in the influent was maintained at 100: 5: 1, with the COD concentration at 700  ± 30 mg/L. Al3+ dosing test Single dosing test The AS in reactor R-S was cultivated without adding Al3+ in the influent. 500 mL of AS sample were added into 5 identical 250 mL beakers, each receiving 100 mL, to which a different Al3+ dosage was added. The Al3+ dosages were 0.125, 0.5, 1 and 1.5 meq/L, respectively, in beakers designated as S-0.125, S-0.5, S-1.0, S-1.5, respectively. No Al3+ was added into beaker S-0, which was the blank control of the experiment. All of the Al3+ in the single dosing test was added once. At 50 rad/min for 5 min then 117 rad/min for 5 min, the samples were mixed. Multiple dosing test In this test, Al3+ at a concentration 0.1 meq/L was added to the influent of reactor R-M and introduced to the reactor in each operation cycle. The mixing pattern was in accordance with single dosing test. EPS extraction protocol A 25-mL sample of AS suspension was centrifuged at 6000 g for 10 min at 4à ¢Ã‚ Ã‚ °C, and the supernatant that was carefully collected was bulk solution. A NaCl solution with the same conductivity as the AS sample was prepared; then it was applied to re-suspend the AS material in the tube. Immediately, the AS suspension was oscillated by a vortex mixer for 1 min and then sheared using an ultrasonication instrument at 0.4 W/mL for 30 sec. The suspension was centrifuged at 4000 g for 10 min at 4à ¢Ã‚ Ã‚ °C, and the supernatant was collected as LB-EPS. The AS sample left in the tube was re-suspended to its original volume of 25 mL with the NaCl solution, and then oscillated for 1 min and sheared at 0.5 W/mL for 1 min. Subsequently, the suspended sample was centrifuged at 4000 g for 15 min at 4à ¢Ã‚ Ã‚ °C, from which the supernatant collected was TB-EPS, and the AS sample left in the tube was the pellet. The final step, the bulk solution, LB-EPS and TB-EPS extracted were filtrated through a 0.45 micro-meter cellulose acetate membrane. Analytical technique The total organic carbon (TOC) contents of the bulk solution, LB-EPS and TB-EPS were determined using a TOC/TN analyzer. The Al3+ concentrations in the bulk solution were analyzed using inductively coupled plasma optical emission spectrometry. After settling for 30 min, 100 mL of AS suspension were suctioned and transferred into a graduated cylinder for measuring the SVI. The turbidity of the supernatant was measured. The total interaction energy of AS was measured and calculated. Results and discussions Basic characteristics of the AS system Influence of Al3+ on AS interaction energy Single dosing According to the total interaction energy curves of the single dosing test, the energy barrier and Al3+ concentration are inversely proportional, as in, the energy barrier decreased as the Al3+ concentration increased. Comparison between single and multiple dosing patterns Multiple Al3+ dosing compressed the double electrical layers through charge neutralization. In addition to zeta potential, other factors also had an effect on AS flocculation, which reimbursed the relatively weak zeta potential reduction following multiple Al3+ dosing and ultimately equilibrated the effluent turbidities. Other factors contributed to the lower turbidity related to multiple Al3+ dosing. These observations suggested that the investigation should not be restricted to zeta potential only, and that the total interaction energy should also be taken into consideration. Multiple Al3+ dosing can promote AS flocculation by compressing the double electrical layers. It was found out that clarifying how dosing patterns affects flocculation performance in terms of total interaction energy is relatively difficult. To evaluate the influence of Al3à ¾ on AS flocculation, the role of EPS, besides that of interaction energy, must be examined. Influence of Al3+ on the EPS content Single dosing test High EPS content could worsen sludge flocculation. Sludge flocs become denser and more compact with Al3+ addition. LB-EPS play an important role in the formation of AS flocs But, an excess of LB-EPS might have a negative effect on the bonding of cells and could deteriorate the floc structure, eventually causing undesirable solid-liquid separation. EPS and supernatant turbidity decrease as Al3+ dosage increased. High LB-EPS content may result in high water content in the sludge flocs, leading to worsened sludge compactness and increased floc porosity, all causing poor flocculation The addition of Al3+ was found to lighten AS flocculation by counteracting the negative effect of LB-EPS. Al3+ reduces the suspended solids in the supernatant and improves effluent turbidity. Comparison between single and multiple dosing Both the LB-EPS and TB-EPS contents that were extracted in the multiple dosing test were much lower than those extracted in the single dosing test. Which means that in the multiple dosing test, Al3+ augmented effectively the densification of sludge through the ion bridging effect. Single dosing of Al3+ shown greater effect on the interaction energy, whereas multiple dosing of Al3+ reduced the EPS content more effectively. The eventual flocculation performances achieved by the two dosing patterns were equal. Al3+ distribution characteristics in the AS Distribution characteristics As the single dose increased the Al 3+ concentration found in the sludge increased as well. Because of Al 3+ high charge valence and solubility, almost all of it dosed constrained with the sludge. Therefore, no Al 3+ was found in the bulk solution. The amount of negative charges in different sludge components is in the following sequence: pellet > TBEPS > LB-EPS. No Al3+ could be detected in sludge components other than the pellet when the single dosage was less than 0.125 meq/L. When equal amounts of Al 3+ was added during single and multiple dosing, the Al 3+ accumulations in the sludge were similar, the Al 3+ spreading in different sludge components were different. As seen in figure 2. Al3+ could be detected in the bulk solution in the multiple dosing test, but not in the single dosing test. According to all these findings, it was concluded that the bonding capacity between Al 3+ and the sludge was different with the dosing pattern. Single dosing Single Al3+ dosage and the amount of Al3+ in the pellet are directly proportional, as the first increased the second increases as well, respectively. This caused an increase in the sludge flocs density and a decrease in the content of suspended solids, which leads to the improvement of effluent turbidity. Comparison between single and multiple dosing Pellet Al 3+ concentration has an essential positive effect on sludge flocculation. The time for the reaction between multivalent cations and the AS is critical to flocculation performance. The decrease in the sludge surface charges declined due to the increased Al3+ accumulation in the pellet. Influence of Al3+ on AS settleability Single dosing A higher single dosage of flocculant could increase the nucleation rate and the amount of small aggregates, and through the bridging function, it strengthen the interaction energy among the organics on the sludge surface. Comparison between single and multiple dosing EPS content has a significant effect on sludge settleability. Both sludge flocculation and sedimentation were enhanced by multiple additions of Al3+. Al3+ achieved floc densification by the constant recognition of the sludge structure as well as removing water. The key difference between the two dosing patterns was the variation in the reaction time. Engineering significance In case of the failure of AS flocculation and/or sedimentation in waste water treatment process (WWTP), a solution could be to add flocculants only once. Multiple dosing, which is continuous addition of flocculants in WWTPs, extends the reaction time and at the same time promotes flocculation and sedimentation performances. Therefore, it is preferable that the concentrations of multivalent cations in the pellet, in a practical operational procedure, be continuously monitored and observed; where as soon as these concentrations decrease, low concentration of flocculants must be added continuously, in order to maintain the flocculation and sedimentation of the sludge. Conclusion Sludge flocculation and turbidity elimination ware enhanced when the single dosing increased, whereas sludge sedimentation deteriorated. Better sludge sedimentation was accomplished with multiple dosing, even though there was no big difference in the reduction of turbidity between single and multiple dosing. Regarding reducing the interaction energy barrier, single dosing was more adequate, while in terms of decreasing the EPS content, multiple dosing was more effective.