Chipotle relation with Oganizational Structure Controls, and Corporate Essay

Chipotle relation with Oganizational Structure Controls, and Corporate Governance - Essay Example The firm also obtained part of its capital from McDonalds through share offering. From McDonalds, the firm acquired nearly $360 million that rose to almost $1.5 billion. The company managed to gain huge sales because of their unique top-level management system that was effective towards gaining a competitive advantage offer their rivals, which is important in raising the profit margin. The firm was also among the top companies to introduce a sales system in which customers could customize a healthy food of their preferences, at a considerably cheaper price below other restaurants and food vendors without necessarily compromising on the quality. The company has, therefore, become of one of the favorite food vending company among consumers. As a result the firm has realized a significance increase in size, and has subsequently maximized its shareholders, and stakeholders’ value. With the continued growth of Chipotle, a need for the separation between the ownerships, and managerial roles has emerged. Although this can raise serious problems, Chipotle can overcome the challenges by improving their approach to employees’ welfare, critical for gaining synergy, which in turn offers a competitive advantage within the industry. Their agency relationship is reflected by their standard hierarchy, in which restaurant managers’ report to regional manager, who subsequently report to the company’s director. After the company’s director gathers all of the regional managers’ reports, they present the report to the company president. This, therefore, shows the critical role of running the day to day affairs of the firm. On the other hand, the president of the company only makes critical decisions at the top level, but does not directly participate in the firm’s daily operations. To enhance the effectiveness of the board of directors, Chipotle applies executive

A Modest Proposal Essay Example for Free

A Modest Proposal Essay A Modest Proposal is a satiric essay by Jonathan Swift, written in 1729. It is aimed at the rich landowners of Ireland who are keeping the poor of Ireland in poverty and virtual starvation. The narrator is Swift, who seems to be making a strong case for cannibalism as a method for solving the problem of hunger and overpopulation in one ostensibly simple solution. He proposes that the Irish should sell their children under the age of one year as meat for the tables of the wealthy. The problems Swift describes are primarily the number of poor in Ireland who are being forced to work for food in amounts less than that which is needed to feed their families. He hints that because of their religion they over-breed, being catholic and not practicing birth control. The same problems described by Swift in the 18th century are occurring today in many parts of the world. Hunger exists and children are born into families too poor and uneducated to do anything about a pregnancy when they cannot feed or clothe the children they have. The U. N. attempts to ameliorate the hunger but nothing is done about the source of the problem so the food only fuels a new generation who are doomed to be as hungry as the one before it. Swift argues that marriage could be looked upon as a method of producing children as meat for the tables of the rich and that the union of a couple would have great financial benefits. They could produce meat children as a farmer raises pigs for slaughter. Swift speaks ironically of his proposals having the benefit, â€Å"Of teaching landlords to have at least one degree of mercy toward their tenants,† (Swift). Bibliography Swift, J. A Modest Proposal 1729.

Too Much Information? :: Information Management Learning Essays

Too Much Information? The "pervasive, invasive information infrastructure...is as much a part of our lives as religion was for medieval surfs" (Tetzeli 1994, p. 60). But is it too much? We've all seen the mind-numbing statistics about the exponential growth of information and of technological means of distributing and accessing it. However, some people question whether the problem really is one of overload. One source of the problem is actually the multiplicity of communication channels. Unlike earlier eras, such as when printing presses replaced manuscript copying, new technologies are not replacing older ones but are adding to the host of media choices (Davidson 1996). With these multiple channels the information flow is now simultaneous and multidirectional. However, most traditional information management practices are too linear and specific: they were pipes developed for a stream, not an ocean (Alesandrini 1992). The sheer quantity of information and the speed with which it can be acquired give an i llusion of accomplishment (Uline 1996). But what good is all this information if it is not usable? "Almost all our resources are dedicated to gathering the raw material--information--and almost nothing is spent on the most important job of transforming information into intelligence" (Milton 1989, p. 6). Milton suggests that it is possible to have "negative information"--that which causes the recipient to know less than before because it is not integrated, applied, and transformed into knowledge. Essential to information mastery is understanding the relationship between data, information, and knowledge (TAFE-TEQ 1992): data are raw facts and figures, information is data organized into a meaningful context, and knowledge is organized data (i.e., information) that has been understood and applied. Perhaps it is not too much "information," but an explosion of "noninformation" (Wurman 1989) lacking relevance, quality, and usefulness. What is needed is better judgment of the quality, accuracy, and reliability of what is received(Kinnaman 1994). According to John Seeley Brown, people may perceive overload because the information they receive does not fit into current mental models for understanding the world (Tetzeli 1994). The problem of information overload thus has both technological and human aspects. The solution is also two pronged: both technological--create better technological tools and make better use of them--and human--revise mental models and sharpen the capacity for critical reflection and analysis. I've Got to Keep Up! Many people believe they have to try to stay on top of information because of economic, social, and employment-related pressures.

Accounting Attachment Report

1. 0 INTRODUCTION 1. 1 The objectives of the Industrial attachment The purpose of industrial attachment is to bridge the gap between the theory and the practise of coursework learnt in the University of Botswana. It is meant to give students a clearer perspective of concepts learnt in the academic environment and in turn prepare them for the work environment upon completion of the degree programme. Internship is also aimed at give students a chance to apply the material learnt into a practical environment and get to know the work industry.In applying academic material, it is understood more and in familiarising with the work environment, a career option can be chosen. Part of the attachment was for students to create networks. networks are useful in securing jobs and getting information about the industry. 1. 2 Methodology The industrial attachment was conducted over the period between May 10th and July 27th 2012. This period amounted to a total of 10 weeks over the school holidays. It was after the third year of study in the degree. Each student, with the help of the internship coordinator had to find a company of their choice in the relevant field of study to work in.A place was to be secured through an application letter accompanied by a copy of a transcript, a letter of acknowledgement of student status from the University. A letter of acceptance would then be sent to the university by the company that agreed to attach a student and the area in which the student will work. Students were expected to work in various sectors of the company, but within their course of study while under attachment. The students were also to keep weekly log sheets which were to be signed by the supervisor with the work they had conducted. ? 2. 0 BACKGROUND OF THE ORGANISATION . 1 History of Great Advisory Services Dotaka Investments (Pty) Ltd was incorporated in Namibia in the year 2005. It has two businesses operating, an insurance brokerage called Coverage Insurance and an acco unting business called Great Advisory Services. The company has two directors namely Alex Mundey and Gracia Hunde. Mr Mundey is a non-executive director while Miss Hunde is an executive director. The insurance brokerage was the first business to be registered by the company in 2005 and has since grown to be one of the most renowned insurance broking firms in Namibia.The business headquarters are situated in the Windhoek International Finance Park while another branch operates in the Caesar International Office Park. This is because all insurance companies are found in the Caesar Office Park, making it convenient to get quotes upon request or to make an inquiry quicker. Having become a success and seeing the need for better accounting practise for the smaller businesses, the company diversified into the accounting field and registered a business named Great Advisory Services.The role of Great Advisory Services is to assist entrepreneurs to sustain their businesses by upholding proper and consistent accounting ethos. Great Advisory Services was registered in September 2011 and has been in operation since then. Not only does the business deal with accounting but it also in company secretarial and consultancy. It registers companies, sits as a director on the board and act as agents on submitting applications for permits. The staff includes Gracia Hunde, Elaine Chatonga and Palesa Mosa.Gracia Hunde is the executive director having gained all her knowledge from experience and is currently pursuing a degree in the University of South Africa. She mainly deals in company secretarial and business consultancy. Elaine Chatonga is the head accountant, having graduated with an Honourary degree in accounting and is pursuing chartered accountancy. She draws up the financial statements and calculates the tax returns due for all the clients and for the business as well. As head accountant, it is also her duty to supervise the work of the cler and make necessary changes.Palesa Mosa is the accounting clerk, having acquired an AAT qualification. As a clerk she does the day to day recording of accounts for the business and for the clients. She is also in charge of the petty cash book, answering calls, submitting tax returns and miscellaneous work. MISSION The mission of Geat Advisory Services is to provide accounting services to small, medium and large enterprises. In providing accounting services, the aim is to also influence the practise of proper accounting ethos and to improve the running and quality of business in the country.This is will be accomplished by building a relationship with the clients and explaining accounting procedures to them. By building relationships with clients and keeping a small number of clients, the company is able to focus on each client and not do a rush job. By targeting smaller businesses, the company is also able to probe into the finer details. Clientele These consist mainly of small businesses with very few employees as th ese are the main target of the business. Most of the clients are in the motoring industry and have just been contracted; hence there is not much history that has been built.The range of clients runs from auto mechanics to caterers, and interior designers. Clients are drawn in through word of mouth and through networking, as the company barely advertises itself. The biggest client of the firm is its own spear header- Coverage Insurance Brokers. Most of the clients are for accounting services as opposed to the other branches of the business. The business started with a small clientele base of 4, and has since increased to over 10 contracted clients in the accounting branch. 3. 0 MANAGEMENT, TRAINING AND EMPLOYEE INFORMATION 3. 2 Supervisor assistanceI was also debriefed on other office duties that I would be taught which would have nothing to do with schoolwork but were skills needed in the office for example, filing, photocopying, faxing, filling bank cheques and deposit slips and go ing to the bank. I was also told that I would not have any specific responsibilities but work would come up as and when needed which I would be given a briefing on how to do what at that moment. 3. 3 Qualities and skills possessed and developed The job called for speed, teamwork capabilities, versatility, fluency, flexibility and grasping concepts quickly.This I had no problem with, having gone through internship before and being a member of clubs that required teamwork. Being tossed around between jobs, and not knowing what to be doing when you get to work in the office ensured that I was always on my toes. As the job went by, I learnt to be quick but thorough, to ask questions; to be accountable- work was tossed form one person to the other. If I was capturing information, I had to be thorough so that the next person, in this case the accountant, would be able to use the information. If I gave her the wrong information, it would mess all the accounts up.I also had to learn to be r esponsible ? 3. 0 MANAGEMENT, TRAINING AND EMPLOYEE INFORMATION 3. 1 Job orientation A brief meeting was held on the first day of work in which an assessment of my course work and accounting knowledge was made. The information available on the transcript and curriculum vitae was used for the assessment. This same meeting was also used for the purpose of giving me a tour through the company, debriefing on company history and the services offered by the company. I also got the opportunity to familiarise with the business environment and the rest of the staff around.The next step was to test the skills I had I stated that I had. I was shown how to capture information form a receipt, change it, delete it and create a file for a company in the accounting software. After a series of examples, I was asked to do the same. I went through a series of tests in using the accounting system, which in this case was called Quick books. Having shown adequate knowledge, I was informed that I would as sist in that part of the job. The main job was capturing, but some more office jobs were to be done, which I was kindly briefed on.I was to be the extra hand in the office; hence I would be tossed around everywhere, having been given a short tutorial prior to execution of a task. There were no specific responsibilities that were given to me; most of the work to be done would be broken down before being done. Having been briefed on the jobs to be done, I was shown the office space that I would use. A few minutes later I was assigned to my primary role for the week- filing, organising documents prior to capturing, checking if transactions had been captured properly and at the correct amounts and banking.In between the small jobs, I was to familiarise myself with the software and practise before I could be given any work concerning that. 3. 2 Supervisor assistance My supervisor adequately explained all duties and responsibilities before I undertook them. The first question before doing anything was an enquiry as to whether I had done any such thing. If I answered in the negative, I was shown how to do it. I would then attempt the same job under her watch until I had perfected my work In cases were computer use was required, a different document altogether would be opened for the sake of demonstration.A supervisor was always ready to help if I did not understand anything. As this is a small company, help was easy to find as my slowing down would also affect the other operations. My supervisors were quick to explain and guide through new processes especially those that involved going to NURS, going to clients and going to Company registration. I would receive office calls whenever I spent more time than usual. During the first days in the office, I would also get momentary calls just to check on progress or if everything under control 3. 3 Qualities needed and qualities gainedVersatility and flexibility were needed to succeed in this position as I would be tossed i nto any work. This meant I would have to be a receptionist, or an accountant, or the driver so adaptation and was needed. There was much work to do in the office so I had to be quick to catch onto the job as I would often receive crash courses to do a new task. In a job where there were had no fixed duties, and work to do decided on each morning, it was critical to grasp the concept quickly. The job also called for an ability to work without supervision as there was a lot of work to be done between the three services offered by the company.There was a need to be organised and to ask questions to do with more clarification to get an understanding as soon as a task was given in order to curb backlog. The amount of work to be done was much so that made round the clock assistance rather impossible. Time keeping was also very critical. We all depended on each other as one person’s slow delivery affected everyone. There was a need to pay attention to detail when doing accounts so a s to come up with the correct financial statements and prevent reworking which would waste time.Ten client companies would expected their returns to be calculated every second month so each company had specific time slots for doing their books which had to be maximised in order to prevent a rush job being done or eating into another company’s time. Fluency in English and articulation was a needed quality because there were clients to talk to, going to the Registrar of Companies and calls to be answered when the clerk/receptionist was not around. Qualities gained during the process included the ability to think on my feet, tenacity, responsibility and team working.Concerning the ability to think on my feet, jobs done outside the office required decisions to be made quickly if things did not go according to plan this needed one to exercise discretion and take control without having to call the office first. Thinking on one’s feet required the ability to reason carefully and objectively. Over time, I developed tenacity. It became apparent that not only did the job call for work to be done, but to be completed on or before time. Working after hours became normality and not burdensome and neither was it something to complain over.The key was to understand the importance of completing a task before the next day, regardless of working hours. Honesty and responsibility came with the job. Whenever personal resources were used in incurring company expenses, they had to be accounted for. This called for keeping of receipts and disclosing the corrected amounts actually spent in order to qualify for a refund. These expenses also had to be incurred wholly towards the company and not be mixed with personal expenses. Every business can only achieve its goals through teamwork.Work was passed from one person to the other as processes were interlinked. The clerk and I did most of the primary work- capturing and organising files and it had to be understood by the ne xt user of the information. Having done my part for the day, I would not sit around as others worked but pitch in to also help in order for the task to be completed. ? 4. 0 SPECIFIC JOB INFORMATION 4. 1 Daily Responsibilities There were no specific daily responsibilities given as work arose as and when needed but there were things that became routine, for example filing, faxing and photocopying.The other jobs included capturing invoices and receipts into the accounting system, checking if receipts and invoices had been entered into the system, helping to separate receipts into different expenses and banking. Accounting Capturing accounting information from invoices was a daily task. Expenses had to be separated into cost of sales, company expenses and capital expenditures. That done, a list of all transactions entered would be printed and cross-checked with the corresponding receipts as an internal check on capturing all expenditure and at their correct amounts.Every month end, tax return forms were filled out and withholding tax charges calculated. For those companies which took the liberty to calculate their own taxes, their figures would be matched with those in the tax tables to ensure consistency. The difficult part of this was working with companies that pay employees through commission as they had a different way of calculating applicable charges. Bank reconciliation at the end of each month was a required duty.The task was to go through a monthly bank statement, reconcile the figures with those in the cheque book, adjust for unpresented cheques, account for stop orders and total the bank interest charges for the month. After that the money drawn out for personal use would be calculated for drawings. Filing The first thing upon receipt of files from a client was to sort them out in chronological order. This made it easier to account for the dates on transactions as the date would not be changed with each receipt, it also made it easier to find a missing receipt or to look fo r a query on the receipt if they were in order.The filing work included the tax returns that would come from NURS, documents from the clients in the form of bills, contracts and agreements made between the client and the firm. For withholding taxes, each company had a separate filing place for rental withholding taxes and employee withholding taxes. Printing, copying and faxing Accounting involves a lot of printing, faxing and photocopying. The responsibility assigned was to do exactly that. It was of utmost importance to make sure that the company had one file while the client also had another copy. BankingThis involved drawing up cheques for clients, having been given the due amounts, fill in cheque deposit slips whenever a client made a payment via cheque, signing and accounting for the cheque in the company books before going to the bank to deposit it. This also involved cashing some cheques and depositing them in the respective employee accounts at the en d of the month for salaries. 4. 2 Other responsibilities Messenger Jobs that were done outside the office included fetching files with client’s receipts and invoices for the month and returning them, submitting and collecting returns forms to NURS, getting clients to stamp taxes due forms.Being a messenger also involved following up on company or business name reservations with the Registrar of Companies. The other tasks at the Registrar of Companies were submission of forms for the change of directors and the transfer of ownership of a firm. All paperwork generated from this would be copied and sent to the concerned client Office jobs Part of the office odd jobs was answering the phone when the person responsible was not available. This would involve taking messages and answering for where the required person was, putting through phone calls and answering whatever questions a client had about the business.When clients arrived before their appointed time had to be attended an d entertained until their attendant returned. This was achieved by preparing refreshments and chatting up the client, sitting them comfortably and continuous reassurance that the required person would be with them. Ensuring office security involved locking up doors and cabinets, closing windows, switching off the air conditioners by the last person to leave the office. 4. 3 Knowledge from course work Three years of in the University of Botswana has come with grasping many skills and concepts.Some proved necessary, other premature and some skills use stood out more than others. Knowledge from Accounting Information Systems learnt in BIS309 was the most used and hence the most helpful. It offered a foundation to be able to use any accounting software. BIS309 also helped because it dealt with the daily running of business and how to enter daily transactions into the books of accounts, the separation of bills and invoices and how to create a debit or credit note. BIS309 also included ho w to account for a refund, how to add an account into the list of accounts.Most accounting now is done by software so the ability to use software and the knowledge of the way around the software was an added advantage Knowledge of basic accounting and bank reconciliations was taught in Financial Accounting I (ACC100) and it offered know how on entering costs into books of accounts and drawing up bank reconciliations and treating unpresented cheques. Some clients, being new, lacked adequate accounting information. This amounted to missing receipts and invoices, misnumbered invoices, missing bank cheques or narrations to the cheques.In order to deal with this one had to work backwards from the bank statement to find missing figures and asking for rough estimates for jobs done. Incomplete Records aught in Financial Accounting II (Acc200) was a useful resource. For the purpose of separation of business costs into cost of sales and expenses Introduction to Cost Accounting (ACC201) was ve ry useful. Some business incurred expenses that had to be charged to their cost of sales, not costs of running the business, for example the cost of delivery, the cost of assembly, etc.One company was a delivery company and conducted trade by going to South Africa and taking goods for delivery into Namibia, the cost of the job did not only include fuel to travel to South Africa but it included the driver’s accommodation and food and the cost of toll gates. Dealing with these expenses was leant in Managaemnt accounting applications ACC303. Final accounts are drawn at the end of each month and they have to be drawn up according to the formats in the accounting standards.Knowledge of accounting standards and presentation formats was acquired in Auditing I (ACC301) and Financial Accounting II (ACC 300. ) Upon the calculation of taxes for individual employees, calculating the gross taxes, doing a bank reconciliation, comparison of figures, checking if all receipts had been entered Microsoft excel was used. BIS 205 dealt with the primary use of computers and plugging in formulae. General Education Courses dealt with the use of computers and communication.Businesses require a lot of communication and etiquette. Gec 121,introduction to Computers was useful for the purpose of using email, Introduction to Communication (GEC111 and 112) helped in articulation and Introduction to Rhetoric and Public Speaking (GEC 364) helped in building confidence and addressing people. For the sake of company registration, the difference between a company and a business grasped in Introduction to Company Law (LAW351) was a critical tool in knowing the difference, lest the two be wrongly interchanged.This difference was also critical whenever capturing expenses, keeping in mind that sole traders were not separated from the business and withdrawals made were charged as drawings. 4. 4 Beneficial things to have learnt It would have been very helpful to have gone through an introductor y lesson in tax so as to understand the format, the applicable tax figures had and to fill in a tax from with understanding. Most of the workings in tax were done out of memory, having been briefed on before but with no adequate understanding as to why they were done that way for example amounts exempt from tax and the calculations of allowable deductions.Cash flow Statements are part of the final accounts drawn up at the end of the month. This was also something learnt on the job but without full comprehension of what exactly to be done and what to be done. 4. 5 new skills acquired The reservation of a company name and creation of a shelf company is one of the stand out skills I acquired on the job. A lot of companies open new branches, since Botswana is a developing country and there is positive economic growth, many businesses and companies are being opened as a result and know how in reserving a name and registering a business has become a crucial tool that one may use as an age nt.In learning how to reserve company names and creating shelf companies, it was inevitable that I had to learn how to change directors of a company. Some companies do not immediately operate upon been granted approval or even fail to start, these companies can then be taken over by other persons. Forms for changes in directors of a company are retrieved from the Registrar of Companies’ website. The website hosts many forms that can just be downloaded and printed without necessarily collecting them from their offices. I learnt how to collect a tax return form. These forms are collects directly from NURS.A tax return form has to types, one being for VAT and the other being income tax. The person collecting the tax returns forms has to have knowledge of their Tax Identity Number. Other small skills acquired include:- †¢Calculation of PAYE. Pay as You Earn tax is calculated using the tax tables. Each income has a specific tax matched to it and those that go beyond the norma l amount have a specific extra amount to apply. †¢How to register a company for tax. The form is collected from NURS and it contains various areas to be filled out including the type of business, the name of the business.The bank needs to also certify that an account by that person exists. †¢How to fax and photocopy. This was part of daily office work. No knowledge of such skills had been possessed before. †¢How to use Quickbooks. This was the accounting software used by the company. Knowledge of Pastel Accounting and the use of Microsoft in Accounting were the only prior knowledge. Most companies use Quickbooks so this is a relevant skill upon job search at the completion of the degree. †¢How to use office stationery properly. There is some stationery designed for office use that we fail to use properly.Documents need to be filed neatly and in an orderly manner. That said, learnt how to align a paper before punching, refill staples and to use the various types o f files. ? 5. 0 Conclusions and recommendation 5. 1 Career goals versus industrial attachment The Industrial attachment surely did bring some perspective. The daily work in accounting is significantly different from the theory learnt in school. Day to day accounts is routine and very simple. Within a short period of time, one begins to know the routine of recording and creating financial statements at the end of the year.That said, I realise now that accounting needs to be supplemented with other courses, for example ACCA, CFA, CIMA, etc. These professional courses give one the ability to review policies placed by the business in their accounting. They also help one to become more marketable in the industry and prevent the boredom inherent in most office jobs with routine tasks. Looking at the clientele of the business, there is a dire need for accountants and for people to learn to be ‘accounts smart’. Most companies do not even have a clerk and most small businesses d o not have an accounts department as the owner does everything and the results nd up being very poor. I have also come to realise that the lack of consultancy and knowledge of cost versus revenue makes some businesses fail or not realise their full potential as much is taken from the business without replacement via drawings. That said, may career goals really have changed and I would not want to end up sitting in the office, day by day, drawing accounts for people, but instead to give advice on running a business and creating strategies that work. I would like to move into explaining accounts to business owners and creating strategies for the purpose of cost reduction and ensuring longevity in a business.Clients constantly complain about the return on their taxes, some do not even know what it means or how it is calculated and are always disgruntled when they see an accountant coming through. Clients therefore need tutorials in the accounting field so that they just do not accept a nything or begin to distrust their accountants. 5. 2 derivations from the attachment Two stand out lessons were derived from internship, the first being that university education alone does not fully equip one for the work environment; one needs a bit of experience.The second lesson being, there is a lot of ignorance concerning accounting in Namibia, to the point of business owners doing their own book-keeping. This comes from a lack of appreciation of the role of accounting in business. Concerning the equipping by the University, there is not enough room for doing accounting practically. There are too many courses from other faculties that students are encouraged to take up in their first year, which leaves little room for proper accounting courses in the degree.The result is that most accounting is taught in a rush manner without adequate understanding and the result is that students cram without grasping concepts fully. This became apparent on the calculation of a businessâ€℠¢ daily expenses. In the examples given us in school, the figures are already summed up and apparent, most of the work involves drawing final accounts, but in businesses, final accounts are drawn up only once a month. The recording of a business’ daily expenses is critical and needs to be given attention in the foundation courses of the degree.Concerning ignorance of accounting , most businesses have no accountant and do not keep the relevant information used in drawing up accounts. The use of interns is also a wide spread normality among those who wish to have some form of book-keeping in their business. However, interns are fresh from university and often make mistakes. This results in backlogs during work as some of the books have to be redone. 5. 3 most significant learning experience The most significant learning process was that on the importance of teamwork. Business processes are intertwined that each person relied the other person.Slacking was therefore intolerable a s it affected everyone else’s progress. That said, I learnt to rely on other people, and to become a person to be relied upon. I also learnt to value the contribution of other people and the vitality of making a significant contribution in a team. 5. 4 self-evaluation The key strengths I possessed for this job were adaptation and quick-learning. I understood whatever work was assigned to me in a very short space of time. There was a lot of tossing around involved in the job as I had no specific responsibilities, this meant I had to be versatile and ready for anything.The ability to think quickly and summon best judgement in a rash situation was very useful when running errands and things would not go according to plan or clients were late. This required changing things or rearranging with a client on my own without calling the office first. The ability to work without supervision and being self-motivated was an added advantage. Because of the lack of space, I shared the offic e with the other company branch of Dotaka Investments called Coverage Insurance. This meant I had no round the clock supervision in my work. I however managed to complete all my work before time or on time.Being reliable is another quality I possess that the executive director would allow me to run errands for her with her car while she would be in the office. She relied on me to represent her well wherever she sent me on her behalf. Dress was no problem for me as I made sure I was clad formally and presentable each day. Articulation and fluency in English was an added quality as well that enabled me to win over clients and explain to them adequately what we required of them. im formal. time keeping My time keeping in the morning was not the most efficient.Most of the time i was not punctual to work and i would arrive a little bit after time. I however compensated for this shortfall by personally working during lunch or working late. 5. 5 recomendations for improvement in the organi sation Great Advisory Services needs bigger office space. During this period of attachment, there were five employees sharing two rooms. This meant that the main office had three employees which is too large a number for a small space. The room became crowded to the point that clients would notice and either mention in a joking manner or just showed unpleasantness.The company vision has to be printed and stuck on the wall and be used in company stamps. I only knew the vision when I had. A company vision helps in boosting employee morale by showing them that whatever they are doing is contributing to the achievement of the vision. Grievances in the company need to be addressed. There were matters that were swept under the carpet even though they were important. There were times were there would be some tension in the office or gossip over another person over things that were not properly stipulated yet could be solved with a sit down meeting.There needs to be an investment towards th e training of employees. An accounts consultant was employed by the firm for enquiries’ sake. However, his availability was after hours which could go on till midnight this was not an efficient way of working. The problem can be overcome by putting one of the accountants through an ACCA program. Also the clerks’ work was not up to standard as most of it had to be redone. Employee training should also be in answering calls, using appropriate register as there was a tendency for employees to use an incorrect tone or a colloquial term in a formal set-up. Accounting Attachment Report 1. 0 INTRODUCTION 1. 1 The objectives of the Industrial attachment The purpose of industrial attachment is to bridge the gap between the theory and the practise of coursework learnt in the University of Botswana. It is meant to give students a clearer perspective of concepts learnt in the academic environment and in turn prepare them for the work environment upon completion of the degree programme. Internship is also aimed at give students a chance to apply the material learnt into a practical environment and get to know the work industry.In applying academic material, it is understood more and in familiarising with the work environment, a career option can be chosen. Part of the attachment was for students to create networks. networks are useful in securing jobs and getting information about the industry. 1. 2 Methodology The industrial attachment was conducted over the period between May 10th and July 27th 2012. This period amounted to a total of 10 weeks over the school holidays. It was after the third year of study in the degree. Each student, with the help of the internship coordinator had to find a company of their choice in the relevant field of study to work in.A place was to be secured through an application letter accompanied by a copy of a transcript, a letter of acknowledgement of student status from the University. A letter of acceptance would then be sent to the university by the company that agreed to attach a student and the area in which the student will work. Students were expected to work in various sectors of the company, but within their course of study while under attachment. The students were also to keep weekly log sheets which were to be signed by the supervisor with the work they had conducted. ? 2. 0 BACKGROUND OF THE ORGANISATION . 1 History of Great Advisory Services Dotaka Investments (Pty) Ltd was incorporated in Namibia in the year 2005. It has two businesses operating, an insurance brokerage called Coverage Insurance and an acco unting business called Great Advisory Services. The company has two directors namely Alex Mundey and Gracia Hunde. Mr Mundey is a non-executive director while Miss Hunde is an executive director. The insurance brokerage was the first business to be registered by the company in 2005 and has since grown to be one of the most renowned insurance broking firms in Namibia.The business headquarters are situated in the Windhoek International Finance Park while another branch operates in the Caesar International Office Park. This is because all insurance companies are found in the Caesar Office Park, making it convenient to get quotes upon request or to make an inquiry quicker. Having become a success and seeing the need for better accounting practise for the smaller businesses, the company diversified into the accounting field and registered a business named Great Advisory Services.The role of Great Advisory Services is to assist entrepreneurs to sustain their businesses by upholding proper and consistent accounting ethos. Great Advisory Services was registered in September 2011 and has been in operation since then. Not only does the business deal with accounting but it also in company secretarial and consultancy. It registers companies, sits as a director on the board and act as agents on submitting applications for permits. The staff includes Gracia Hunde, Elaine Chatonga and Palesa Mosa.Gracia Hunde is the executive director having gained all her knowledge from experience and is currently pursuing a degree in the University of South Africa. She mainly deals in company secretarial and business consultancy. Elaine Chatonga is the head accountant, having graduated with an Honourary degree in accounting and is pursuing chartered accountancy. She draws up the financial statements and calculates the tax returns due for all the clients and for the business as well. As head accountant, it is also her duty to supervise the work of the cler and make necessary changes.Palesa Mosa is the accounting clerk, having acquired an AAT qualification. As a clerk she does the day to day recording of accounts for the business and for the clients. She is also in charge of the petty cash book, answering calls, submitting tax returns and miscellaneous work. MISSION The mission of Geat Advisory Services is to provide accounting services to small, medium and large enterprises. In providing accounting services, the aim is to also influence the practise of proper accounting ethos and to improve the running and quality of business in the country.This is will be accomplished by building a relationship with the clients and explaining accounting procedures to them. By building relationships with clients and keeping a small number of clients, the company is able to focus on each client and not do a rush job. By targeting smaller businesses, the company is also able to probe into the finer details. Clientele These consist mainly of small businesses with very few employees as th ese are the main target of the business. Most of the clients are in the motoring industry and have just been contracted; hence there is not much history that has been built.The range of clients runs from auto mechanics to caterers, and interior designers. Clients are drawn in through word of mouth and through networking, as the company barely advertises itself. The biggest client of the firm is its own spear header- Coverage Insurance Brokers. Most of the clients are for accounting services as opposed to the other branches of the business. The business started with a small clientele base of 4, and has since increased to over 10 contracted clients in the accounting branch. 3. 0 MANAGEMENT, TRAINING AND EMPLOYEE INFORMATION 3. 2 Supervisor assistanceI was also debriefed on other office duties that I would be taught which would have nothing to do with schoolwork but were skills needed in the office for example, filing, photocopying, faxing, filling bank cheques and deposit slips and go ing to the bank. I was also told that I would not have any specific responsibilities but work would come up as and when needed which I would be given a briefing on how to do what at that moment. 3. 3 Qualities and skills possessed and developed The job called for speed, teamwork capabilities, versatility, fluency, flexibility and grasping concepts quickly.This I had no problem with, having gone through internship before and being a member of clubs that required teamwork. Being tossed around between jobs, and not knowing what to be doing when you get to work in the office ensured that I was always on my toes. As the job went by, I learnt to be quick but thorough, to ask questions; to be accountable- work was tossed form one person to the other. If I was capturing information, I had to be thorough so that the next person, in this case the accountant, would be able to use the information. If I gave her the wrong information, it would mess all the accounts up.I also had to learn to be r esponsible ? 3. 0 MANAGEMENT, TRAINING AND EMPLOYEE INFORMATION 3. 1 Job orientation A brief meeting was held on the first day of work in which an assessment of my course work and accounting knowledge was made. The information available on the transcript and curriculum vitae was used for the assessment. This same meeting was also used for the purpose of giving me a tour through the company, debriefing on company history and the services offered by the company. I also got the opportunity to familiarise with the business environment and the rest of the staff around.The next step was to test the skills I had I stated that I had. I was shown how to capture information form a receipt, change it, delete it and create a file for a company in the accounting software. After a series of examples, I was asked to do the same. I went through a series of tests in using the accounting system, which in this case was called Quick books. Having shown adequate knowledge, I was informed that I would as sist in that part of the job. The main job was capturing, but some more office jobs were to be done, which I was kindly briefed on.I was to be the extra hand in the office; hence I would be tossed around everywhere, having been given a short tutorial prior to execution of a task. There were no specific responsibilities that were given to me; most of the work to be done would be broken down before being done. Having been briefed on the jobs to be done, I was shown the office space that I would use. A few minutes later I was assigned to my primary role for the week- filing, organising documents prior to capturing, checking if transactions had been captured properly and at the correct amounts and banking.In between the small jobs, I was to familiarise myself with the software and practise before I could be given any work concerning that. 3. 2 Supervisor assistance My supervisor adequately explained all duties and responsibilities before I undertook them. The first question before doing anything was an enquiry as to whether I had done any such thing. If I answered in the negative, I was shown how to do it. I would then attempt the same job under her watch until I had perfected my work In cases were computer use was required, a different document altogether would be opened for the sake of demonstration.A supervisor was always ready to help if I did not understand anything. As this is a small company, help was easy to find as my slowing down would also affect the other operations. My supervisors were quick to explain and guide through new processes especially those that involved going to NURS, going to clients and going to Company registration. I would receive office calls whenever I spent more time than usual. During the first days in the office, I would also get momentary calls just to check on progress or if everything under control 3. 3 Qualities needed and qualities gainedVersatility and flexibility were needed to succeed in this position as I would be tossed i nto any work. This meant I would have to be a receptionist, or an accountant, or the driver so adaptation and was needed. There was much work to do in the office so I had to be quick to catch onto the job as I would often receive crash courses to do a new task. In a job where there were had no fixed duties, and work to do decided on each morning, it was critical to grasp the concept quickly. The job also called for an ability to work without supervision as there was a lot of work to be done between the three services offered by the company.There was a need to be organised and to ask questions to do with more clarification to get an understanding as soon as a task was given in order to curb backlog. The amount of work to be done was much so that made round the clock assistance rather impossible. Time keeping was also very critical. We all depended on each other as one person’s slow delivery affected everyone. There was a need to pay attention to detail when doing accounts so a s to come up with the correct financial statements and prevent reworking which would waste time.Ten client companies would expected their returns to be calculated every second month so each company had specific time slots for doing their books which had to be maximised in order to prevent a rush job being done or eating into another company’s time. Fluency in English and articulation was a needed quality because there were clients to talk to, going to the Registrar of Companies and calls to be answered when the clerk/receptionist was not around. Qualities gained during the process included the ability to think on my feet, tenacity, responsibility and team working.Concerning the ability to think on my feet, jobs done outside the office required decisions to be made quickly if things did not go according to plan this needed one to exercise discretion and take control without having to call the office first. Thinking on one’s feet required the ability to reason carefully and objectively. Over time, I developed tenacity. It became apparent that not only did the job call for work to be done, but to be completed on or before time. Working after hours became normality and not burdensome and neither was it something to complain over.The key was to understand the importance of completing a task before the next day, regardless of working hours. Honesty and responsibility came with the job. Whenever personal resources were used in incurring company expenses, they had to be accounted for. This called for keeping of receipts and disclosing the corrected amounts actually spent in order to qualify for a refund. These expenses also had to be incurred wholly towards the company and not be mixed with personal expenses. Every business can only achieve its goals through teamwork.Work was passed from one person to the other as processes were interlinked. The clerk and I did most of the primary work- capturing and organising files and it had to be understood by the ne xt user of the information. Having done my part for the day, I would not sit around as others worked but pitch in to also help in order for the task to be completed. ? 4. 0 SPECIFIC JOB INFORMATION 4. 1 Daily Responsibilities There were no specific daily responsibilities given as work arose as and when needed but there were things that became routine, for example filing, faxing and photocopying.The other jobs included capturing invoices and receipts into the accounting system, checking if receipts and invoices had been entered into the system, helping to separate receipts into different expenses and banking. Accounting Capturing accounting information from invoices was a daily task. Expenses had to be separated into cost of sales, company expenses and capital expenditures. That done, a list of all transactions entered would be printed and cross-checked with the corresponding receipts as an internal check on capturing all expenditure and at their correct amounts.Every month end, tax return forms were filled out and withholding tax charges calculated. For those companies which took the liberty to calculate their own taxes, their figures would be matched with those in the tax tables to ensure consistency. The difficult part of this was working with companies that pay employees through commission as they had a different way of calculating applicable charges. Bank reconciliation at the end of each month was a required duty.The task was to go through a monthly bank statement, reconcile the figures with those in the cheque book, adjust for unpresented cheques, account for stop orders and total the bank interest charges for the month. After that the money drawn out for personal use would be calculated for drawings. Filing The first thing upon receipt of files from a client was to sort them out in chronological order. This made it easier to account for the dates on transactions as the date would not be changed with each receipt, it also made it easier to find a missing receipt or to look fo r a query on the receipt if they were in order.The filing work included the tax returns that would come from NURS, documents from the clients in the form of bills, contracts and agreements made between the client and the firm. For withholding taxes, each company had a separate filing place for rental withholding taxes and employee withholding taxes. Printing, copying and faxing Accounting involves a lot of printing, faxing and photocopying. The responsibility assigned was to do exactly that. It was of utmost importance to make sure that the company had one file while the client also had another copy. BankingThis involved drawing up cheques for clients, having been given the due amounts, fill in cheque deposit slips whenever a client made a payment via cheque, signing and accounting for the cheque in the company books before going to the bank to deposit it. This also involved cashing some cheques and depositing them in the respective employee accounts at the en d of the month for salaries. 4. 2 Other responsibilities Messenger Jobs that were done outside the office included fetching files with client’s receipts and invoices for the month and returning them, submitting and collecting returns forms to NURS, getting clients to stamp taxes due forms.Being a messenger also involved following up on company or business name reservations with the Registrar of Companies. The other tasks at the Registrar of Companies were submission of forms for the change of directors and the transfer of ownership of a firm. All paperwork generated from this would be copied and sent to the concerned client Office jobs Part of the office odd jobs was answering the phone when the person responsible was not available. This would involve taking messages and answering for where the required person was, putting through phone calls and answering whatever questions a client had about the business.When clients arrived before their appointed time had to be attended an d entertained until their attendant returned. This was achieved by preparing refreshments and chatting up the client, sitting them comfortably and continuous reassurance that the required person would be with them. Ensuring office security involved locking up doors and cabinets, closing windows, switching off the air conditioners by the last person to leave the office. 4. 3 Knowledge from course work Three years of in the University of Botswana has come with grasping many skills and concepts.Some proved necessary, other premature and some skills use stood out more than others. Knowledge from Accounting Information Systems learnt in BIS309 was the most used and hence the most helpful. It offered a foundation to be able to use any accounting software. BIS309 also helped because it dealt with the daily running of business and how to enter daily transactions into the books of accounts, the separation of bills and invoices and how to create a debit or credit note. BIS309 also included ho w to account for a refund, how to add an account into the list of accounts.Most accounting now is done by software so the ability to use software and the knowledge of the way around the software was an added advantage Knowledge of basic accounting and bank reconciliations was taught in Financial Accounting I (ACC100) and it offered know how on entering costs into books of accounts and drawing up bank reconciliations and treating unpresented cheques. Some clients, being new, lacked adequate accounting information. This amounted to missing receipts and invoices, misnumbered invoices, missing bank cheques or narrations to the cheques.In order to deal with this one had to work backwards from the bank statement to find missing figures and asking for rough estimates for jobs done. Incomplete Records aught in Financial Accounting II (Acc200) was a useful resource. For the purpose of separation of business costs into cost of sales and expenses Introduction to Cost Accounting (ACC201) was ve ry useful. Some business incurred expenses that had to be charged to their cost of sales, not costs of running the business, for example the cost of delivery, the cost of assembly, etc.One company was a delivery company and conducted trade by going to South Africa and taking goods for delivery into Namibia, the cost of the job did not only include fuel to travel to South Africa but it included the driver’s accommodation and food and the cost of toll gates. Dealing with these expenses was leant in Managaemnt accounting applications ACC303. Final accounts are drawn at the end of each month and they have to be drawn up according to the formats in the accounting standards.Knowledge of accounting standards and presentation formats was acquired in Auditing I (ACC301) and Financial Accounting II (ACC 300. ) Upon the calculation of taxes for individual employees, calculating the gross taxes, doing a bank reconciliation, comparison of figures, checking if all receipts had been entered Microsoft excel was used. BIS 205 dealt with the primary use of computers and plugging in formulae. General Education Courses dealt with the use of computers and communication.Businesses require a lot of communication and etiquette. Gec 121,introduction to Computers was useful for the purpose of using email, Introduction to Communication (GEC111 and 112) helped in articulation and Introduction to Rhetoric and Public Speaking (GEC 364) helped in building confidence and addressing people. For the sake of company registration, the difference between a company and a business grasped in Introduction to Company Law (LAW351) was a critical tool in knowing the difference, lest the two be wrongly interchanged.This difference was also critical whenever capturing expenses, keeping in mind that sole traders were not separated from the business and withdrawals made were charged as drawings. 4. 4 Beneficial things to have learnt It would have been very helpful to have gone through an introductor y lesson in tax so as to understand the format, the applicable tax figures had and to fill in a tax from with understanding. Most of the workings in tax were done out of memory, having been briefed on before but with no adequate understanding as to why they were done that way for example amounts exempt from tax and the calculations of allowable deductions.Cash flow Statements are part of the final accounts drawn up at the end of the month. This was also something learnt on the job but without full comprehension of what exactly to be done and what to be done. 4. 5 new skills acquired The reservation of a company name and creation of a shelf company is one of the stand out skills I acquired on the job. A lot of companies open new branches, since Botswana is a developing country and there is positive economic growth, many businesses and companies are being opened as a result and know how in reserving a name and registering a business has become a crucial tool that one may use as an age nt.In learning how to reserve company names and creating shelf companies, it was inevitable that I had to learn how to change directors of a company. Some companies do not immediately operate upon been granted approval or even fail to start, these companies can then be taken over by other persons. Forms for changes in directors of a company are retrieved from the Registrar of Companies’ website. The website hosts many forms that can just be downloaded and printed without necessarily collecting them from their offices. I learnt how to collect a tax return form. These forms are collects directly from NURS.A tax return form has to types, one being for VAT and the other being income tax. The person collecting the tax returns forms has to have knowledge of their Tax Identity Number. Other small skills acquired include:- †¢Calculation of PAYE. Pay as You Earn tax is calculated using the tax tables. Each income has a specific tax matched to it and those that go beyond the norma l amount have a specific extra amount to apply. †¢How to register a company for tax. The form is collected from NURS and it contains various areas to be filled out including the type of business, the name of the business.The bank needs to also certify that an account by that person exists. †¢How to fax and photocopy. This was part of daily office work. No knowledge of such skills had been possessed before. †¢How to use Quickbooks. This was the accounting software used by the company. Knowledge of Pastel Accounting and the use of Microsoft in Accounting were the only prior knowledge. Most companies use Quickbooks so this is a relevant skill upon job search at the completion of the degree. †¢How to use office stationery properly. There is some stationery designed for office use that we fail to use properly.Documents need to be filed neatly and in an orderly manner. That said, learnt how to align a paper before punching, refill staples and to use the various types o f files. ? 5. 0 Conclusions and recommendation 5. 1 Career goals versus industrial attachment The Industrial attachment surely did bring some perspective. The daily work in accounting is significantly different from the theory learnt in school. Day to day accounts is routine and very simple. Within a short period of time, one begins to know the routine of recording and creating financial statements at the end of the year.That said, I realise now that accounting needs to be supplemented with other courses, for example ACCA, CFA, CIMA, etc. These professional courses give one the ability to review policies placed by the business in their accounting. They also help one to become more marketable in the industry and prevent the boredom inherent in most office jobs with routine tasks. Looking at the clientele of the business, there is a dire need for accountants and for people to learn to be ‘accounts smart’. Most companies do not even have a clerk and most small businesses d o not have an accounts department as the owner does everything and the results nd up being very poor. I have also come to realise that the lack of consultancy and knowledge of cost versus revenue makes some businesses fail or not realise their full potential as much is taken from the business without replacement via drawings. That said, may career goals really have changed and I would not want to end up sitting in the office, day by day, drawing accounts for people, but instead to give advice on running a business and creating strategies that work. I would like to move into explaining accounts to business owners and creating strategies for the purpose of cost reduction and ensuring longevity in a business.Clients constantly complain about the return on their taxes, some do not even know what it means or how it is calculated and are always disgruntled when they see an accountant coming through. Clients therefore need tutorials in the accounting field so that they just do not accept a nything or begin to distrust their accountants. 5. 2 derivations from the attachment Two stand out lessons were derived from internship, the first being that university education alone does not fully equip one for the work environment; one needs a bit of experience.The second lesson being, there is a lot of ignorance concerning accounting in Namibia, to the point of business owners doing their own book-keeping. This comes from a lack of appreciation of the role of accounting in business. Concerning the equipping by the University, there is not enough room for doing accounting practically. There are too many courses from other faculties that students are encouraged to take up in their first year, which leaves little room for proper accounting courses in the degree.The result is that most accounting is taught in a rush manner without adequate understanding and the result is that students cram without grasping concepts fully. This became apparent on the calculation of a businessâ€℠¢ daily expenses. In the examples given us in school, the figures are already summed up and apparent, most of the work involves drawing final accounts, but in businesses, final accounts are drawn up only once a month. The recording of a business’ daily expenses is critical and needs to be given attention in the foundation courses of the degree.Concerning ignorance of accounting , most businesses have no accountant and do not keep the relevant information used in drawing up accounts. The use of interns is also a wide spread normality among those who wish to have some form of book-keeping in their business. However, interns are fresh from university and often make mistakes. This results in backlogs during work as some of the books have to be redone. 5. 3 most significant learning experience The most significant learning process was that on the importance of teamwork. Business processes are intertwined that each person relied the other person.Slacking was therefore intolerable a s it affected everyone else’s progress. That said, I learnt to rely on other people, and to become a person to be relied upon. I also learnt to value the contribution of other people and the vitality of making a significant contribution in a team. 5. 4 self-evaluation The key strengths I possessed for this job were adaptation and quick-learning. I understood whatever work was assigned to me in a very short space of time. There was a lot of tossing around involved in the job as I had no specific responsibilities, this meant I had to be versatile and ready for anything.The ability to think quickly and summon best judgement in a rash situation was very useful when running errands and things would not go according to plan or clients were late. This required changing things or rearranging with a client on my own without calling the office first. The ability to work without supervision and being self-motivated was an added advantage. Because of the lack of space, I shared the offic e with the other company branch of Dotaka Investments called Coverage Insurance. This meant I had no round the clock supervision in my work. I however managed to complete all my work before time or on time.Being reliable is another quality I possess that the executive director would allow me to run errands for her with her car while she would be in the office. She relied on me to represent her well wherever she sent me on her behalf. Dress was no problem for me as I made sure I was clad formally and presentable each day. Articulation and fluency in English was an added quality as well that enabled me to win over clients and explain to them adequately what we required of them. im formal. time keeping My time keeping in the morning was not the most efficient.Most of the time i was not punctual to work and i would arrive a little bit after time. I however compensated for this shortfall by personally working during lunch or working late. 5. 5 recomendations for improvement in the organi sation Great Advisory Services needs bigger office space. During this period of attachment, there were five employees sharing two rooms. This meant that the main office had three employees which is too large a number for a small space. The room became crowded to the point that clients would notice and either mention in a joking manner or just showed unpleasantness.The company vision has to be printed and stuck on the wall and be used in company stamps. I only knew the vision when I had. A company vision helps in boosting employee morale by showing them that whatever they are doing is contributing to the achievement of the vision. Grievances in the company need to be addressed. There were matters that were swept under the carpet even though they were important. There were times were there would be some tension in the office or gossip over another person over things that were not properly stipulated yet could be solved with a sit down meeting.There needs to be an investment towards th e training of employees. An accounts consultant was employed by the firm for enquiries’ sake. However, his availability was after hours which could go on till midnight this was not an efficient way of working. The problem can be overcome by putting one of the accountants through an ACCA program. Also the clerks’ work was not up to standard as most of it had to be redone. Employee training should also be in answering calls, using appropriate register as there was a tendency for employees to use an incorrect tone or a colloquial term in a formal set-up.

Potato Lab

Michael Castelli Keegan Bauman Potato Lab Dr. Peano Block 1 Introduction: Potatoes are just your average food; they have been around for as long as the human race can remember. In this lab we will make them be a prime example of osmosis, which is a transport mechanism. In this lab the problem being tested was what environment affects the mass of the potatoes the most. The independent variable is the environments used salt, water and iodine solution. The dependent variable is the mass of the potato after being exposed to the environment for 5 days.The control was a potato in no specific environment, meaning it is just sitting in air, no salt and no water/iodine solution. If the potato is exposed to a specific (hypotonic/hypertonic) environment then the mass will increase/decrease because the cell will grow or shrink due to the environment exposed to. Experimental Design: The groups being testes are the hypotonic environment (water and iodine), hypertonic environment (Salt) and the con trol which is just the potato in just the beaker. The time the potatoes stay in each environment is 5 days.One potato is in 300mL of water and iodine solution, another is in 300mL of salt and the last potato is just in air. The potatoes are all fully peeled with no skin. The potatoes are in 3 different beakers with saran wrap over the top of each beaker. Materials: 3 potatoes Potato peeler 3; 500mL beakers 300mL of salt 300mL water 50 drops of iodine Saran wrap Safety goggles Triple beam balance Procedure: 1. Gather materials above 2. Put on goggles 3. Be safe 4. Peel three potatoes over garbage 5. Take mass of each potato 6. Record 7.Put three potatoes in three different beakers 8. Leave one potato in just the beaker (control) 9. In another beaker put 300 mL of water in with 50 drops of iodine (hypotonic environment) 10. In last beaker put 30mL of salt ensuring potato is covered. (hypertonic environment) 11. Put saran wrap over all the beakers 12. Make sure the beakers are sealed 1 3. Let potatoes sit in environment for 5 days 14. Take potatoes out of environment after five days 15. Take mass of each potato 16. Record 17. Record change in mass 18. Observe 9. See if hypothesis was true 20. Write lab Data: Mass of Potato in Environments | Control (Nothing) | Hypotonic Environment (Water and iodine) | Hyper tonic environment (Salt) | Starting mass | 129. 6g| 135. 5g| 144. 1g| Ending mass | 128. 6g| 150. 8g| 102. 2g| Change in mass | -1g| +15. 3g| -41. 9g| Mass of Potato in Environment (In Grams) Weight in Grams Environment Results: The results did not have any outcome that was not expected. The control changed only a single gram in mass, the hypertonic environment grew by 15. 3 grams.On the chart above it is below the graph because the starting mass was taken, then the mass after being in the environment was taken, and the result was -15. 3g hence the reason it appears to be negative. The hypotonic got lost 41. 9g of mass. Conclusion: The results that were taken were clear. The hypothesis was correct, based on the environment the potato was in it either grew or shrunk because it was exposed to the (hypotonic/hypertonic) environment. The results are valid because there were no variables in the experiment and also the results were ones that were expected.In the hypertonic environment the potato grew (as it was expected to) and in the hypotonic environment it shrunk (as it was expected to). The potatoes were expected to do so because when a cell is in a hypertonic environment water tends to flow into the cell, while in a hypotonic environment the water flows out of the cell. This was proven in this experiment. There were no changes to the procedure made. There will be no changes to the procedure if the experiment is replicated again.

Genetic Engineering Essays - Molecular Biology, Biotechnology

Genetic Engineering Essays - Molecular Biology, Biotechnology Genetic Engineering Genetic Engineering: A leap in to the future or a leap towards destruction? Introduction Science is a creature that continues to evolve at a much higher rate than the beings that gave it birth. The transformation time from tree-shrew, to ape, to human far exceeds the time from an analytical engine, to a calculator, to a computer. However, science, in the past, has always remained distant. It has allowed for advances in production, transportation, and even entertainment, but never in history has science be able to so deeply affect our lives as genetic engineering will undoubtedly do. With the birth of this new technology, scientific extremists and anti-technologists have risen in arms to block its budding future. Spreading fear by misinterpretation of facts, they promote their hidden agendas in the halls of the United States congress. They fear that it is unsafe; however, genetic engineering is a safe and powerful tool that will yield unprecedented results, specifically in the field of medicine. It will usher in a world where gene defects, bacterial disease, and even agin g are a thing of the past. By understanding genetic engineering and its history, discovering its possibilities, and answering the moral and safety questions it brings forth, the blanket of fear covering this remarkable technical miracle can be lifted. The first step to understanding genetic engineering and embracing its possibilities for society is to obtain a rough knowledge base of its history and method. The basis for altering the evolutionary process is dependant on the understanding of how individuals pass on characteristics to their offspring. Genetics achieved its first foothold on the secrets of nature's evolutionary process when an Austrian monk named Gregor Mendel developed the first laws of heredity. Using these laws, scientists studied the characteristics of organisms for most of the next one hundred years following Mendel's discovery. These early studies concluded that each organism has two sets of character determinants, or genes (Stableford 16). For instance, in regards to eye color, a child could receive one set of genes from his or her father that were encoded one blue, and the other brown. The same child could also receive two brown genes from his or her mother. The conclusion for this inheritance would be the ch ild has a three in four chance of having brown eyes, and a one in three chance of having blue eyes (Stableford 16). Genes are transmitted through chromosomes which reside in the nucleus of every living organism's cells. Each chromosome is made up of fine strands of deoxyribonucleic acids, or DNA. The information carried on the DNA determines the cells function within the organism. Sex cells are the only cells that contain a complete DNA map of the organism, therefore, the structure of a DNA molecule or combination of DNA molecules determines the shape, form, and function of the [organism's] offspring (Lewin 1). DNA discovery is attributed to the research of three scientists, Francis Crick, Maurice Wilkins, and James Dewey Watson in 1951. They were all later accredited with the Nobel Prize in physiology and medicine in 1962 (Lewin 1). The new science of genetic engineering aims to take a dramatic short cut in the slow process of evolution (Stableford 25). In essence, scientists aim to remove one gene from an organism's DNA, and place it into the DNA of another organism. This would create a new DNA strand, full of new encoded instructions; a strand that would have taken Mother Nature millions of years of natural selection to develop. Isolating and removing a desired gene from a DNA strand involves many different tools. DNA can be broken up by exposing it to ultra-highfrequency sound waves, but this is an extremely inaccurate way of isolating a desirable DNA section (Stableford 26). A more accurate way of DNA splicing is the use of restriction enzymes, which are produced by various species of bacteria (Clarke 1). The restriction enzymes cut the DNA strand at a particular location called a nucleotide base, which makes up a DNA molecule. Now that the desired portion of the DNA is cut out, it can be joined to anothe st rand of DNA by using enzymes called ligases. The final important step in the creation of a new DNA strand

Free Essays on College Essay About Life

Throughout my life I have been faced with many obstacles in which, luckily, I have overcome. Unfortunately though, many of those obstacles I created myself. When kids enter high school, they make decisions as freshman that foreshadow the rest of their high school career. Sadly, I picked the wrong path to follow. This choice led me to a long and hard couple years. I was getting in trouble in school, getting in trouble at home, and even getting in trouble with the law. Until one day I was expelled from school. I left my friends, my teachers, my work and I went to a brand new environment. This is when I began to see that I needed to change. In the first couple months of my freshman year I had to deal with the death of my grandmother. We had a very close relationship. I remember when I was little I used to sit on her lap as we played games or read a book. Because her death was never fully explained to me, I began to drift away from my family. I started to look for comfort in the new friends I was making. This was one of the first mistakes I made. My new friends were in to partying and drugs. In order to keep them my friends I felt I had to keep up, which meant partying along with them. So of course, my grades began to fall and I started to become out of control. Eventually my behavior started to get so bad that it was causing problems in my home. I would walk in the front door and hear my parents fighting over how they were going to deal with me. The screaming would not stop and with in a couple minutes I would be part of it. Today I know that I almost caused my parents to get a divorce. With my partying, low grades, and all out disrespect I was driving my parents insane and they were taking it out on each other. As Ientered my sophomore year everything was still the same. I had been suspended plenty of times, arrested, put on probation, and practically anything that was bad- Idid. Then came junior year. This is when Ifound out my... Free Essays on College Essay About Life Free Essays on College Essay About Life Throughout my life I have been faced with many obstacles in which, luckily, I have overcome. Unfortunately though, many of those obstacles I created myself. When kids enter high school, they make decisions as freshman that foreshadow the rest of their high school career. Sadly, I picked the wrong path to follow. This choice led me to a long and hard couple years. I was getting in trouble in school, getting in trouble at home, and even getting in trouble with the law. Until one day I was expelled from school. I left my friends, my teachers, my work and I went to a brand new environment. This is when I began to see that I needed to change. In the first couple months of my freshman year I had to deal with the death of my grandmother. We had a very close relationship. I remember when I was little I used to sit on her lap as we played games or read a book. Because her death was never fully explained to me, I began to drift away from my family. I started to look for comfort in the new friends I was making. This was one of the first mistakes I made. My new friends were in to partying and drugs. In order to keep them my friends I felt I had to keep up, which meant partying along with them. So of course, my grades began to fall and I started to become out of control. Eventually my behavior started to get so bad that it was causing problems in my home. I would walk in the front door and hear my parents fighting over how they were going to deal with me. The screaming would not stop and with in a couple minutes I would be part of it. Today I know that I almost caused my parents to get a divorce. With my partying, low grades, and all out disrespect I was driving my parents insane and they were taking it out on each other. As Ientered my sophomore year everything was still the same. I had been suspended plenty of times, arrested, put on probation, and practically anything that was bad- Idid. Then came junior year. This is when Ifound out my...

SAT Standard Deviation What Does It Mean for You

SAT Standard Deviation What Does It Mean for You SAT / ACT Prep Online Guides and Tips If you've ever glanced through any of the year-end College Board data reports, you may have seen information about the SAT standard deviation. Unfortunately, the reports just list the numbers and then move on, without explaining at all what these numbers mean. So how is info about the SAT mean and standard deviation useful to you? In this article, we’ll explain what the term standard deviation refers to and what it means for you and your SAT score. Feature image credit: Bell Curve by Abhijit Bhaduri/Flickr Bonus: Looking for the very best guides to every SAT section? Check out our top guides for every single section of the SAT. Choose the score level you're aiming for: 800 Score Guides: SAT Reading | SAT Writing | SAT Math | SAT Essay Choose these guides if you're scoring a 600 or above on a section, and you want to get the highest SAT score possible. 600 Score Guides: SAT Reading | SAT Writing | SAT Math | SAT Essay Choose these guides if you're scoring below a 600 on a section, and you want to boost your score to at least a 600 level. These are the very best guides available on boosting your SAT score, section by section. They're written by Harvard grads and perfect SAT scorers. Don't disappoint yourself - read these guides and improve your score today. What Is the SAT Standard Deviation? The standard deviation of a set of numbers measures variability. Standard deviation tells you, on average, how far off most people's scores were from the average (or mean) score. The SAT standard deviation is195 points, which means that most people scored within 195 points of the mean score on either side (either above or below it). SAT standard deviation is calculated so that 68% of students score within one standard deviation of the mean, 95% of students score within two standard deviations of the mean, and 99+% of students score within three standard deviations of the mean. If the standard deviation of a set of scores is low, that means most students get close to the average score (in this case, 1060). This is pretty clearly not the case with the SAT, because otherwise schools that boast 1300+ average SAT scores for admitted students would have no students. By contrast, if the standard deviation is high, then there’s more variability and more students score farther away from the mean. Based on the most recent data released for the SAT, the standard deviation is relatively high, meaning that there is quite a bit of variability in how students score on the SAT. Below, we’ve created a table with the data about the SAT mean and standard deviation for each section of the test, as well as the mean and standard deviation for total SAT scores. SAT Participation and Performance Mean Standard Deviation Total 1060 195 EBRW 533 100 Math 527 107 Note: this table only includes data drawn from the most recent test scores of 2017 high school graduates. Hardeep Singh/Flickr What Does the SAT Bell Curve Look Like? The bell curve for SAT scores is pretty close to an ideal normal curve. Since the average score is higher than the midpoint of the range (1060 instead of 1000), it's a little shifted over to the right, but otherwise the SAT bell curve is a regular bell shape. Because the SAT standard deviation for total SAT scores is 195 and the mean is 1060, we can do a little quick math to figure out the score ranges for the first, second, and third standard deviation. % of SAT scores in range Total Score Range EBRW Range Math Range 68% 865-1255 433-633 420-634 95% 670-1450 333-733 313-741 99+% 475-1600 233-800 206-800 To help you better visualize the distribution of SAT scores, we've graphed out the SAT bell curve (in blue) for composite SAT scores (out of 1600) and added in lines for the mean and each of the standard deviations. The green line in the chart is the average SAT score (1060), while the lines on either side of the mean represent the boundaries of the different standard deviations. The two yellow vertical lines on the chart represent the first standard deviation scores, 865 and 1255. The scores of 68% of all students who took the SAT fall in between those two lines. The two orange lines on the chart represent the second standard deviation scores, 670 and 1450. The scores of 95% of all students who took the SAT fall in between the two orange lines (including the 68% who scored between an 865 and a 1255). The two red lines on the chart represent the third standard deviation scores, 475 and 1645. Technically, because the SAT only goes up to 1600, there are no students who scored above that, which is why the blue curve of all student SAT scores stops abruptly at 1600. The scores of about 99% of all students who took the SAT fall between the two red lines, with the remaining 1% falling below the leftmost red line (scores of 475 and below). Extra Advice: Want to get into the best college you can? Read our famous guide on how to get into Harvard, the Ivy League, and your top choice college. In this guide, you'll learn: What colleges are looking for in your application How to impress your top choice colleges Why you're probably wasting your time on activities that don't matter Even if you're not actually interested in Ivy League schools, you'll still learn something fundamental about how to apply to college. Read our top college admissions guide today. Why Does the SAT Standard Deviation Matter? As a student, the exact details of the SAT bell curve and standard deviation aren't going to be all that relevant. Most of the info you’d get from standard deviations you can just as easily get from the information about your percentile rank that's included on your score report. For instance, knowing you’re in the 98th percentile is probably more useful to you than knowing you’re a little more than two standard deviations above the mean SAT score. Learn How Much Scores Vary The size of the standard deviation can give you information about how widely students' scores varied from the average. A larger standard deviation means there was more variation of scores among people who took the test, while a smaller standard deviation means there was less variance. As we discussed above, the SAT standard deviation is 195, which is relatively high and therefore indicates there's a lot of variation in scores among students who take the SAT. Practically speaking, this means that high-achieving students have to get relatively high scores in order to distinguish themselves. To do better than 98% of students on the SAT with a mean of 1060 and a standard deviation of 195, you must get a 1450 or higher on the test. Discover How Your Score Stacks Up The standard deviation of SAT scores is also useful information because it gives you a good general idea about how well you performed, compared to other students. Based on which standard deviation you fall into, you can even figure out your rough percentile score (if you don't know it). If your SAT score is more than one standard deviation above the average SAT score, then you did better than about 84% of students, which puts you in a strong position for most state schools (including UMass Amherst, University of Cincinnati, and UT San Antonio) and some private schools (like Pace University, Temple University, and Quinnipiac University). Similarly, if your score is more than two standard deviations above the mean SAT score, then you did better than around 97% of students, which is great and makes you a strong candidate for more competitive schools like NYU, UMich (Ann Arbor), and even Ivy-League schools like UPenn and Brown. On the other hand, if your score is more than one standard deviation below the mean, you definitely have your work cut out for you if you want to be a competitive applicant for most schools. You’ll need to put in some serious study time to boost your score up to an 860+ score level. Bonus: Want to get a perfect SAT score? Read our famous guide on how to score a perfect 1600 on the SAT. You'll learn top strategies from the country's leading expert on the SAT, Allen Cheng, a Harvard grad and perfect scorer. No matter your level, you'll find useful advice here - this strategy guide has been read by over 500,000 people. Read the 1600 SAT guide today and start improving your score. What’s Next? Ready to get more precise information of how your SAT score compares to other students' scores? Check out our article on SAT scores and percentiles to figure out where you fit in. Are you a high-achieving student with high SAT score dreams? Learn what SAT scores you need to get into the Ivy League here. What if you're worried your score might be too low to get you into college at all? Find out what the minimum SAT score for college is here. Need to figure out what SAT score to aim for in the first place? We have a complete guide to setting your target SAT score in this article. Want to improve your SAT score by 160 points or your ACT score by 4 points?We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

The City, the Subject and the Digital Image Essay

The City, the Subject and the Digital Image - Essay Example Urban alienation, therefore, becomes a favored subject in the works of literature and visual arts.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Red Road, an impressive, idiosyncratic and directorial debut by Andrea Arnold, the winner of the Jury Prize at the Cannes Film Festival of 2006, is a suspense thriller known for its complex structure and theme of alienation. This movie is the first of three films that originated as a part of Lars von Trier’s post-Dogma Advance Party project, wherein Arnold and two other new directors were to create three low-budget DV films in different genres around a minimally outlined set of characters that are to be played by the same group of actors. The movie unfolds with the theme of abuse of information through the electronic surveillance devised by the governments of the twentieth century. Electronic surveillance, which is practiced for the benefit of the public for their social coherence and protection, in fact becomes a tool in the hands of some who desire more from the society. The modern surveillance technology is effective in delivering virtual truth through the proliferation of high-resolution cameras that are largely looming over urban areas. If this can be seen as a mode of protection, then it can also be identified as a fine example of modern authoritarianism that is progressively diminishing our privacy. In Red Road, we find electronic surveillance becoming a personalized virtual power used by the protagonist to serve her purpose of revenge. Plot:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Set in Glasgow, Red Road depicts the story of Jackie (Kate Dickie), who is a low-paid CCTV operative whose duty is to scan the northern side of the city and to alert the emergency services to events like stabbings and muggings that require their presence. Jackie is in her thirties who is devoid of family and friends and her life, mostly robotic, is limited to the occasional smiles that occur while watching over the normal life of ordinary folks on-screen. She clo sely monitors the many CCTV cameras from a lonely dark room and passes her time by watching the life of those people who live nearer to cameras. Her routine is disrupted when she spots Clyde (Tony Curran), the man responsible for the deaths of her husband and young child, who is in parole for good behavior. Jackie tries to gather some dirt on Clyde by misusing her position of CCTV operator. In vengeance, she begins to remotely pursuit Clyde and to learn more of his life she even begins to physically stalking Clyde. Clyde, who shares a flat in the Red Road Estate with the disturbed youngsters Stevie (Martin Compston) and April (Natalie Press), draws himself closer to Jackie. Jackie, after several meetings, sleeps with Clyde and then accuses him of rape. Clyde's attempts to re-unite with his own teenage girl dissolve the hatred in Jackie and she drops the charges. The movie ends with a positive note, wherein we find Jackie reconciling with her in-laws and is contemplating a future. An alysis: Choosing Glasgow for the plot invites our attention and appreciation as the city serves as a location where the story unwinds, characters meet and explore their own racial and sexual identities. Being a city Glasgow captures the consciousness of its citizens and accentuated social cohesion, where every citizen is dependent on each other for their very existence. The city through its

Ethical Dillemas and Decision Making Processes Essay

Ethical Dillemas and Decision Making Processes - Essay Example In this essay the researcher attempts to briefly describe various ethical frame-works that are currently used to evaluate and critically engage with the relevance and urgency of values in social work. The researcher believes that it is important to do so because it helps people understand, grapple with and clearly articulate the complexities and contestations involved in values in social work thus helping to build shared meaning and provide alternate explanatory frameworks to aid analysis of ethical dilemmas. The process of reflection on ethical issues is a level deeper than a concrete problem-solving exercise that may not require an in-depth exploration of personal values. A combination of these two can not only decrease the ease with which social workers may come to a decision in crisis situations but also provide people with a richer understanding of the stakes involved in this profession and encourage people to reflect upon their own dispositions and actions, thus ensuring greate r ethicality in their practise and leaving open the possibility of constant dialogue and support. The researcher moves on to examine the vignette provided and attempt to analyse it in relation to the various ethical frame-works and directives for social values that are available in the field of social service. To conclude, the researcher also tries to point out, staying within the scope of this essay, the critiques of the various theories that were elaborated on as well as his own take on some of the issues discussed.

Critical literary essay Example | Topics and Well Written Essays - 1500 words

Critical literary - Essay Example the Magi† O’ Henry primarily deals with the passion of two opposite sexes for each other, at the inner level of it, he leaves a message that is more serious than it sounds on the surface level. It is the message that appeals to the readers to review their own relationship with their female counterpart of the society. For those readers who are not acquainted with some of his other stories like â€Å"Hearts and Hands†, â€Å"the Romance of a Busy Broker† and â€Å"Girl† may easily mistake his handling of â€Å"love† between Jim and Della for an anecdote that is devoid of any complex theme. In this regard Rena Korb says, â€Å"The majority of critics then dubbed O. Henry’s stories facile, anecdotal, superficial, and flippant† (1). But these stories fairly play the role of a foil to â€Å"the Gift of the Magi†. While reading â€Å"the Gift of the Magi† a reader may perceive the amorous bond between Jim and Della as it is. But when one reads â€Å"the Romance of the Busy Broker†, he is confronted with the question what love should be and immediately the answer lies in the reflection of â€Å"the Gift of the Magi† that love is as unconditional and spontaneous as Jim-Della’s is. Therefore the themes in these stories are comple mentary to each other that integrate into a more holistic view of Henry about the amorous relationship between opposite sexes. When critics comment that â€Å"the Gift of the Magi† is nothing more than a mere anecdote, it is the problem of their approach that fails to delve deep into the message of the author. As the formalist critics are exclusively engaged with the author’s intention and style, they cannot interpret the message that the author leaves it in his story for his readers. Hence the reader-response approach to Henry’s stories is more holistic than the formalist approach. In general, critics on the story, â€Å"the Gift of the Magi† are of the opinion that his approach to human passion like â€Å"love† is more of the fantasy than of

Customer Service Training Assignment Example | Topics and Well Written Essays - 1750 words

Customer Service Training - Assignment Example he paper will identify ways through which deficiencies would be eliminated by justifying the use of needs assessment of the company’s given employee training program. Undoubtedly, training can play a vital role for the success of an organization. Organizations (associated with customer service specifically) hold various training sessions as it is one of the appropriate techniques to meet the goals and objectives and to attain efficient production. Training session for new employees helps them to settle in the fresh new environment and get used to with the company’s policies. Furthermore, these training sessions also helps the new employees regarding the better use of technology and IT (Handy, 2008). Since customer service is a very delicate and important aspect for any business, therefore, it should be noted that the new employees must learn ways through which they can perform better. Also, it can create a steadfast team of their own that has the tendency to overcome issues and fulfill the customer requirements under every circumstance (Marquardt, 2000). The best way to hold a training session for the new employees is through needs assessment technique. There is an avid need to identify the loopholes or the actual training needs that are required by the company, and should be prioritized. For example in the present case of training new employees, there is an obvious need to address them the basic rules and policies of the company regarding customer services and how it stands out in the market. Furthermore, there are numerous tasks and functions that cannot be done without proper training or guidance, for example, the use of technology / IT in the company, etc. This approach would result in paramount returns by investing time and training on the employees by correctly identifying the basic needs, issues in customer service, and other work related queries, while it also helps inappropriately appointing the right employee at the right place (Evenson,