Factors that Affect Selection of Manufacturing Process Design at Apple Inc. The WritePass Journal

Factors that Affect Selection of Manufacturing Process Design at Apple Inc. Introduction Factors that Affect Selection of Manufacturing Process Design at Apple Inc. ). In addition to the fact that outsourcing helps in reducing manufacturing costs, outsourcing of activities that are non-core also enables companies to focus more on their core activities like designing of new products (Polychronakis Syntetos, 2007). It also helps companies to share their risks. Components used to build Apple products are obtained from over 150 companies that are spread all over the world. With reference to an estimate made by Milian (2012), the costs that were incurred in the production of the iPhone 4s were at $196. Given that a unit of the iPhone 4s at the time of its production was at $649, the cost reduction strategy meant that the gross profit that was obtained from a single unit was $453 (Milian, 2012). This explains why amidst the stiff competition in the electronics and computer industry, Apple Inc has managed to maintain high profit levels. It had an annual profit of $41.7 billion in 2012, making it the second most profitable company after Exxon Mobil (The Huffing Post, 2013). Apple also further reduces the costs it incurs in manufacture of its products by ensuring that they create partnerships with many companies to encourage competition and as a result, it gets favourable deals (Milian, 2012). Even with the high success that has been achieved by the cost reduction strategy at Apple, the company has faced several criticisms. For instance, one of the companies in China that takes part in the assembly of the company’s products, Foxconn, has a bad reputation for mistreatment of its employees (Chamberlain, 2011). Quality Operation managers have the role of ensuring that the goods or services that are offered to clients are of optimum quality (Mukherjee, 2006). Apart from reducing costs to maximize profits, companies also select their manufacturing process designs based on the quality of their outcome. Manufacturing processes that do not produce products in the state that was intended by designers or fail to cater for the need of customers in the market ought to be avoided, regardless of how cost-effective they may be (David Bamford, 2010). At apple, the high levels of quality have enabled it perform well in the industry with a large number of customers often ready to purchase new products that they manufacture (West Mace, 2010).   Even though it can be argued that quality control processes ensure that any quality issues can be solved before products are delivered to clients, it is more productive if the original manufacturing process is flawless (Creese, 2013). To ensure that quality is maintained or improved, the staff members at Apple are often encouraged to be creative and innovative so as to come up with ideas of improving quality. Another approach that ensures quality of processes at apple is through carrying out constant reviews of products. According to Lashinsky (2011), Apple has a program that involves carrying out a review of products every Monday. This enables the company to make the necessary improvements or corrections in case an issue is identified. The issue of quality at Apple has been deeply embedded in the company’s organizational culture, and employees are aware of the need to pay attention to details (West Mace, 2010). The keen attention that is paid to product and process details at Apple has been among the key factors that have led to the consistency in the company’s market performance. By incurring an extra cost to ensure the manufacturing process is of the required quality, companies are able to satisf y their customers and build string brands in their respective industries of operation (Talib et al., 2011). Flexibility The dynamism that characterized the present-day business environment also means that organizational operations should be as flexible as possible so as to maintain their relevance (Merschmann Thonemann, 2011). Flexibility is the ease at which manufacturing processes can change certain aspects or qualities of products. These range from the shape, materials used to manufacture the product or the finish (Creese, 2013). Lack of flexibility in manufacturing processes may make it difficult for companies to satisfy the ever-changing needs in the market. It may also make quite expensive to replace the existent processes with newer ones (Chou et al., 2010). The need for flexibility is more intense in the computer industry because is one of the most flexible industries. With reference to Moore’s law, capabilities of many electronic devices in the market often change at least once in two years. As technological advancements increase, this pace is bound to increase (Mollick, 2006). Apple is also well known for manufacturing upgraded versions of previous products approximately on a yearly basis. For instance, between 2007 June and 2013 September, a total of eight versions of the iPhone have been manufactured by Apple (Bergmann, 2013). The improvements that are made in the Apple’s products incorporate the innovative ideas of designers as well as the feedback the company obtains from clients. The need for flexibility in the manufacturing designs also helps companies to stay ahead of the competition on their industries of operation. Apple faces competition from many companies that also frequently upgrade their product to match the market needs (Carbaugh, 2013). Other Factors Environmental Sustainability Apart from the three aforementioned factors affecting selection of the manufacturing process design, there are numerous other factors that operations managers put into consideration. One of these is the potential impact that the process may have on the environment (Vezzoli Manzini, 2008). With the current focus that the international business community on environmental sustainability, companies ought to ensure that they select processes that have the least adverse impact on the environment (Geels, 2011). In an effort to lessen its carbon footprint, one of the strategies that Apple has used is utilization of renewable energy in the company’s operations. These include solar, geothermal, hydro and wind energy (Apple Inc., 2014). However, the company has been under criticism for ignoring the adverse environmental impacts that the company’s operations in China are causing. Quantity of products The quantity of products that the company produces for customers also determines the choice of the appropriate manufacturing process. In a situation where companies manufacture single products to fit the specifications of clients, a one-off approach may be appropriate (Jones Robinson, 2012). On the other hand, if the company deals in the manufacture of products in large quantities, the mass production approach is preferable (Jones Robinson, 2012). Since Apple manufactures products to satisfy millions of customers worldwide, the manufacturing approach that it utilizes is mass production. By September 2013 alone, Apple sold approximately 33.8 million iPhones, 4.6 million Macs and 14.1 million iPads (Apple Inc, 2013). External Regulations Standards and regulations, usually set by different governing bodies also affect the selection of the manufacturing approach. Some of the aspects that that are focused include environmental impacts and specific quality standards that ought to be delivered to customers (Jones Robinson, 2012). For instance, electronics manufacturing companies are supposed to adhere to the set standards in terms of the air emissions, solid and hazardous wastes and effluents (Multilateral Investment Guarantees Agency, 2010). These regulations are also applicable to Apple. Regardless of how cost effective and flexible a manufacturing process can be, companies have the obligation of adhering to the set standards to avoid getting into legal issues (Bamford Forrester, 2010). The factors that have been highlighted above are relevant to all companies that deal in the manufacture of products for their customers. Whereas it is impossible to optimize all the mentioned aspects of manufacturing processes, companies ought to make a comprehensive evaluation of their manufacturing processes to ensure that they deliver quality to their clients and also meet their goals and objectives. Even though Apple has had a few challenges and controversies in its product manufacturing processes, it has managed to maintain its strong position in the electronics industry. This is partly attributed to the effective selection of manufacturing process designs. B. How the main principles of project management help operation managers to introduce change Principles of Project Management Change is an inevitable issue in organizational operations, systems and processes. Therefore, effective project management always puts this into consideration to ensure a smooth transformation from one state of the organization to the other (Boje et al., 2012). Some of the principles of project management include understanding the stages that projects go through from the beginning to the end, possessing good management (controlling), leadership and communication skills and working in the interest of all company stakeholders (David Bamford, 2010). These principles play a very vital role in situations where changes are to be implemented in certain processes or systems within the organization. Possessing management skills makes project managers capable at effectively implementing the change process (Berkun, 2008). It is important to understand that implementation of change can be more successful if the employees and other organizational stakeholders are involved throughout the process. Failure to effectively communicate to them about the changes to be made may bring about resistance to the process (Vida, 2012). In addition to this, employees may also find it difficult to adjust to the implemented changes. There are several models of change management that have been previously suggested by researchers. These include the eight-step model of change suggested by Kotter (2007). Henry (2012) also points out several principles of project management, which can also help operations managers in introducing change in systems or processes in the organization. One of these is commitment. For projects involving change to be effectively implemented, managers are supposed to lead by example in showing their unlimited commitment and employees will follow. The other is referred to as the tetrad trade off principle, which is based on the principle that for a project to be implemented successfully, the scope, cost, time and quality have to be in equilibrium and attainable (Sarah Dixon, 2013). There is also the strategy principle, which defines the planning and implementation procedure. This principle is based on the fact that for a project to begin and end successfully, there are certain procedural activities that ought to be undertaken. Effective incorporation of these principles by operations managers can help in ensuring that changing processes or systems in the organ ization is undertaken smoothly (Hongjun Yajia, 2012). Introducing Change in Processes/Systems To effectively introduce change in company systems or processes, it is necessary to have a comprehensive plan (Kotter, 2007). This typically involves determining the type of change that will be effective for the company and notifying employees and stakeholders on the imminent change process. Another measure involves building awareness among employees and other stakeholders and building the capacity that will be needed in the process (Jones Robinson, 2012). Some of the measures that can be undertaken in this stage of preparation include making an announcement of the intended change and when it is expected to take place. It also involves recruitment of some employees that will take up some of the tasks that are involved in the change process (Kotter, 2007). In cases where training is required before the change process is implemented, the recruited employees should be provided with the adequate training. According to Vida (2012), communication skills are quite instrumental in the chang e process. Project managers need to create an avenue through which employees can give feedback, and eliminate the bureaucratic barriers that may exist to hamper the ease flow of communication within the organization (Henry, 2012). Conclusion As companies compete to strengthen their brand positions and increase their market shares, there are several underlying strategies that they use. One of these is the selection of the most ideal manufacturing or service process design that will ensure customer satisfaction is achieved while at the same time contribute to the achievement of organizational goals and objectives. This paper has provided an in-depth and critical discussion of some of the factors that affect selection of the manufacturing processes, with a reference to Apple Inc, one of the leading companies in the electronics industry. Some of the key factors that have been discussed include costs, quality and flexibility of the process. As presented in the paper, Apple Inc has managed to maintain a strong brand position partly because of the effective selection of manufacturing processes. The paper has also highlighted the ways in which the principles of project management can help operations managers to introduce change in organizations. Future research on this subject could address the challenges that project mangers undergo in selecting the ideal manufacturing or service process design. References Apple Inc, 2013. Apple Reports Fourth Quarter Results. [Online] Available at: apple.com/pr/library/2013/10/28Apple-Reports-Fourth-Quarter-Results.html?sr=hotnews.rss [Accessed 8 January 2014]. 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Introduction to Manufacturing Processes and Materials. New Jersey: CRC Press. Bamford, ‎D. Forrester, P., 2010. Essential Guide to Operations Management: Concepts and Case Notes. New Jersey: John Wiley Sons. Geels, F.W., 2011. The multi-level perspective on sustainability transitions: Responses to seven criticisms. Environmental Innovation and Societal Transitions, 1, pp.24-40. Henry, A., 2012. Understanding Strategic Management. Oxford: Oxford University Press. Hongjun, L. Yajia, G., 2012. Study on Chain Companies Human Resources Management. Information and Business Intelligence, 267, pp.227-32. Huang, G.Q., Zhang, X.Y. Liang, L., 2005. Towards integrated optimal configuration of platform products, manufacturing processes, and supply chains. Journal of Operations Management, 23(3), pp.267-90. Iravani, S.M., Van Oyen, M.P. Sims, K.T., 2005. Structural flexibility: A new perspective on the design of manufacturing and service operations. Management Science, 51(2), pp.151-66. Jones, P. Robinson, ‎P., 2012. Operations Management. Oxford : Oxford University Press. Kotter, J.P., 2007. Leading Change: Why Transformation Efforts Fail. Harvard Business Review, pp.1-10. Lashinsky, A., 2011. How Apple works: Inside the worlds biggest startup. [Online] Available at: http://tech.fortune.cnn.com/2011/08/25/how-apple-works-inside-the-worlds-biggest-startup/ [Accessed 9 January 2014]. Mascitelli, R., 2004. The Lean Design Guidebook. Northridge: Technology Perspectives. Matsa, A., 2011. Competition and Product Quality in the Supermarket Industry. Quarterly Journal of Economics, 126(3), pp.1539-91. Merschmann, U. Thonemann, U.W., 2011. Supply chain flexibility, uncertainty and firm performance: an empirical analysis of German manufacturing firms. International Journal of Production Economics, 130(1), pp.43-53. Milian, M., 2012. How Apple cuts costs in building its gadgets. CNN, 7 February. Mollick, E., 2006. Establishing Moores law. Annals of the History of Computing. IEEE, 28(3), pp.62-75. Mukherjee, P., 2006. Total Quality Management. New Jersey: Prentice Hall. Multilateral Investment Guarantees Agency, 2010. Environmental Guidelines for Electronics Manufacturing. [Online] Available at: miga.org/documents/ElectronicsManufacturing.pdf [Accessed 9 January 2014]. Polychronakis, Y.E. Syntetos, A.A., 2007. ‘Soft’ supplier management related issues: An empirical investigation. International Journal of Production Economics, 106, pp.431-49. Pries, K.H. Quigley, ‎J.M., 2013. Reducing Process Costs with Lean, Six Sigma, and Value Engineering Techniques. New Jersey: CRC Press. Roy, K.C., Blomqvist, ‎H.-C. Clark, ‎., 2012. Economic Development in China, India and East Asia: Managing Change in the Twenty First Century. Cheltenham: Edward Elgar Publishing. Sarah, E. Dixon, A., 2013. Failure, Survival or Success in a Turbulent Environment: the dynamic capabilities lifecycle. Chartered Management Institute, 4(3), pp.13-19. Swift, K.G. Booker, ‎J.D., 2003. Process Selection: from design to manufacture. Oxford: Butterworth-Heinemann. Talib, F., Rahman, Z. Qureshi, M., 2011. A study of total quality management and supply chain management practices. International Journal of Productivity and Performance Management, 60(3), pp.268-88. The Huffing Post, 2013. Fortune Global 500: Top 10 Most Profitable Companies in The World. Huff Post, 7 August. Vezzoli, C.A. Manzini, E., 2008. Design for Environmental Sustainability. Milan: Springer. Vida, K., 2012. The Project Management Handbook: A Guide to Capital Improvements. New York: Rowman Littlefield. West, J. Mace, M., 2010. Browsing as the killer app: Explaining the rapid success of Apples iPhone. Telecommunications Policy, 34(5), pp.270-86.

La licencia de manejar para indocumentados en Illinois

La licencia de manejar para indocumentados en Illinois    Illinois es uno de los estados que permiten a los  los indocumentados  sacar la licencia de manejar. Estos son los requisitos y los pasos que debes seguir.   Esta licencia de manejar recibe el nombre de Licencia Temporal para Visitantes y se le conoce como TVDL, sus siglas en inglà ©s. Paso 1:  Reunir la documentacià ³n necesaria Se necesita probar: Nombre y fecha de nacimientoVeracidad de tu firmaDomicilio actualResidencia en el estado de Illinois por al menos doce mesesCambio de nombre, si lo hubo, como por ejemplo en casos de matrimonio Nombre y fecha de nacimiento Es obligatorio tener UNO de los siguientes documentos: Pasaporte del paà ­s de uno que no puede estar expiradoTarjeta consular de Brasil, Colombia, Ecuador, Guatemala o Mà ©xico. Si eres de otro paà ­s y tu consulado tambià ©n emite una tarjeta consular, verificar con la Policà ­a del Estado de Illinois si la acepta como prueba de identidad. Firma UNO de los siguientes documentos sirve para probar la veracidad de tu firma: Certificado de chà ³fer cooperativo (Cooperative Driver Certificate)Contrato de hipotecaContrato de prà ©stamo a plazosI.D. emitido por el gobierno federal de los Estados Unidos o por un estado o una entidad local oficial.Licencia de manejar de otro estado que no està © expiradaOrden de una corte en la que conste tu firmaPasaporte de tu paà ­s sin expirarTarjeta consularTarjeta de crà ©dito tipo Amex, Visa o Master CardTarjeta electoral mexicana Domicilio actual Debes probar que has vivido en tu vivienda actual por al menos 90 dà ­as (tres meses) con anterioridad al dà ­a en que haces la aplicacià ³n para la cita para la licencia de manejar. Por ejemplo, si te has mudado a tu domicilio actual el 24 de septiembre de este aà ±o, debes esperar hasta el 23 de diciembre para poder aplicar.   Es obligatorio que tengas DOS  de los siguientes documentos en el que de algà ºn modo conste tu direccià ³n actual: Calificaciones escolares o de la universidad (report card)Carta que te ha enviado una universidad o collegeCarta que te ha enviado una institucià ³n oficial del gobierno federal, estatal, del condado o localContrato de alquiler (rentar) de la vivienda (lease)Contrato de hipoteca o de compra de la viviendaDeclaracià ³n sobre pensiones o jubilacionesExtracto bancario (bank statement)Facturas mà ©dicas o declaracià ³n de beneficios sanitarios.  Factura del servicio de agua, basura, gas, electricidad, telà ©fono o cable (utility bills)Factura de haber pagado la cuota de la universidad o collegePà ³liza de seguro como propietario de la vivienda o como inquilino de la misma (tenant)Recibo de exencià ³n tributaria sobre la vivienda principal (homestead exemption receipt)Reporte sobre tu historial de crà ©dito emitido por Equifax, Experia o TransunionTarjeta consularTarjeta del servicio selectivoTranscripciones escolares, que tienen que estar certificadas Si ahora no tienes dos de esos documentos, examina cules puedes conseguir y solicà ­talos. Recuerda que hasta que transcurran 90 dà ­as desde la fecha que va a figurar en los mismos no puedes utilizarlos para probar que efectivamente vives en la vivienda que dices que es  tu domicilio actual. Probar residencia en el estado de Illinois Tienes que demostrar que has vivido en Illinois por al menos doce meses (un aà ±o) antes de aplicar para la licencia. Para ello tienes que tener UNO de los siguientes documentos: Calificaciones escolares o transcripciones, en este caso certificadasCorreo oficialEscritura de compra de la vivienda, alquiler o hipotecaFacturas mà ©dicas o de declaracià ³n de beneficiosFacturas de pago de cuotas universitariasPensià ³n o jubilacià ³nPà ³liza de seguro como inquilino de una vivienda o como propietarioRecibo de exencià ³n tributaria para vivienda (homestead exemption receipt)Utility bill de la electricidad, basura, gas, telà ©fono, cable, etc.    Si llevas ms de un aà ±o viviendo en la misma casa, la misma factura de la luz, por ejemplo, sirve para probar residencia en el estado por ms de 365 dà ­as y tambià ©n residencia actual. Para asegurarte lleva contigo a la cita una factura antigua y otra reciente. Cambio de nombre Si por cualquier razà ³n como por ejemplo, por matrimonio, el nombre actual y el que figura en tu pasaporte o en tu tarjeta consular no coinciden debers probar el cambio de nombre o apellido mediante UNO de los siguientes documentos: una orden judicialcertificado de matrimonio Segundo paso: concertar una cita Una vez que te has asegurado que tienes todos los documentos y que cumples los plazos (particularmente el de haber vivido en Illinois por los à ºltimos doce meses), entonces debes hacer dos trmites: En la actualidad en todas las oficinas excepto Chicago North y Chicago West se puede ir sin concertar una cita previa. Sin embargo para Chicago North y Chicago West sà ­ es necesario y se hace: Marcando al telà ©fono gratuito 855-236-1155 o por internet. Sà ³lo se puede hacer para uno de las  oficinas del Departamento de Vehà ­culos de Motor especialmente designadas para manejar las peticiones de licencias TVDL.Rellenar la  planilla de verificacià ³n de residencia. Se trata de hacer constar el historial de dà ³nde has vivido en los à ºltimos doce meses. (Cuando se renueve la licencia, dentro de tres aà ±os, ya no ser necesario hacerlo, ya que sà ³lo es un requisito para cuando se solicita por primera vez). Tener en cuenta que en la actualidad no puede acudir a las oficinas para este trmite ni en los dà ­as sbado ni en los dà ­as domingo. Tercer  paso: preparar la cita Antes de acudir a la oficina debes asegurarte: de que tu vista est bien o que tienes los lentes correctosde que te has estudiado para el examen teà ³rico de la licencia de manejar. En la pgina oficial del Departamento de Vehà ­culos a motor puedes descargar gratis el libro para estudiarlo.de que si no sabes conducir, has tomado las clases suficientes para poder pasar el examen prctico. Los menores de 20 aà ±os necesariamente tienen que haber ido a una  autoescuela. Cuatro paso: en la oficina del Departamento de Vehà ­culos de Motor Esto es lo que va a pasar: Un empleado examinar que llevas toda la documentacià ³n necesaria. Si es asà ­, te dar un nà ºmero y esperars por tu turnoCuando te llamen un empleado examinar de nuevo los documentos e introducir los datos en la computadoraFirmars la aplicacià ³n y, junto con los documentos presentados, ser todo escaneadoPagars $30 por la tramitacià ³n de la licencia de manejar y $5 si deseas que tambià ©n sea vlida para manejar motosSe te tomar una foto y firmars en un aparato para que quede constancia digital de tu firmaTe harn un examen de visià ³nTomars el examen escrito. Puede ser en inglà ©s, espaà ±ol o incluso en otros idiomasTomars el examen prctico de manejar en carreteraSi has aprobado se te dar un recibo que sirve como constancia de haber hecho todo el proceso pero que no sirve para manejar.   Como puedes imaginar, todo eso va a llevar su tiempo, por lo que es mejor que ese dà ­a no tengas prisa. Quinto paso: la licencia Empleados del estado verificarn que toda la informacià ³n y documentacià ³n que les has dado es la correcta. Sà ³lo en ese caso se proceder a imprimir tu licencia de manejar que te llegar por correo en el plazo de entre quince y veinte dà ­as laborales. Si la licencia no es aprobada recibirs una carta explicando el motivo, quà © debes hacer, si es que puedes hacer algo y un nà ºmero de telà ©fono para solicitar ms informacià ³n. Con la licencia en mano tienes que saber que: Es un permiso para manejar que es de carcter temporal, igual al que el estado emite desde el aà ±o 2005 a los inmigrantes o visitantes legales que no tienen un nà ºmero de seguro  social. Por ejemplo, familiares de titulares de ciertas visas de trabajo temporal. La TVDL sà ³lo es vlida si tienes tambià ©n un seguro de auto. Es un requisito indispensable. Estas licencias son de un color distinto a las que se emiten, por ejemplo, para ciudadanos americanos o residentes permanentes legales. Sern vlidas por un periodo de tres aà ±os. 90 dà ­as antes de su fecha de expiracià ³n debers renovarla.   La TVDL  no est diseà ±ada para ser utilizada como identificacià ³n. Por lo tanto no se podr utilizar para abrir una cuenta de banco o para volar, ya que no se admitir en el aeropuerto como un I.D. Tampoco se podrn usar para comprar un arma ni, por supuesto, para votar. Incluso antes de manejar en otro estado habr que verificar si es posible, ya que depender del lugar. A tener en cuenta Si tienes una licencia de manejar que conseguiste con un Nà ºmero del Seguro Social falso el procedimiento a seguir es llamar a la oficina del fraude al 217-782-7604. Se har una investigacià ³n y no podrs manejar por doce meses. Despuà ©s de esa suspensià ³n podrs aplicar por una licencia temporal para indocumentados. En un principio, las autoridades del Departamento de Vehà ­culos a Motor no comparten la informacià ³n con ninguna otra agencia del gobierno, y en eso se incluye inmigracià ³n. Pero si reciben una peticià ³n legà ­tima para que compartan informacià ³n, la darn. Si tienes una licencia internacional de manejar, ten cuidado porque puede que sea un fraude y no sirva para manejar. Si se tiene una licencia del paà ­s de uno, à ©sta sà ³lo se puede utilizar legalmente por 90 dà ­as a contar desde el dà ­a que se comenzà ³ a residir en Illinois. Finalmente, en el primer aà ±o en el que se autorizà ³ a los indocumentados en Illinois sacar la licencia de manejar, se aprobaron aproximadamente unas 85 mil. Sin embargo, se hicieron 190 mil solicitudes. Esto quiere decir que hubo muchos casos en los que no se aprobaron.   Para evitar estos problemas asegurarse de que realmente se cumplen los requisitos. Si no, ser negada. Derechos de los trabajadores indocumentados Las leyes del salario mà ­nimo tambià ©n aplica a los indocumentados. Entà ©rate de cul es el pago por hora en tu estado, cules son las excepciones y quà © se puede hacer si no te pagan lo que te corresponde de acuerdo a la ley. Finalmente, es muy conveniente informarse sobre aspectos que afectan muy directamente a la comunidad de migrantes indocumentados, como por ejemplo, las posibilidades reales de regularizacià ³n de la situacià ³n y otros temas que afectan a los inmigrantes sin papeles como las nuevas prioridades de deportacià ³n por orden ejecutiva de Trump. Este es un artà ­culo informativo. No es asesorà ­a legal.

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Training and Development Task 2 - Essay Example The manager gives feedback at every stage of the performance management process. The report focuses on developing an improved performance management process for construction supervisors and laborers of a mid-sized construction company operating in five states in the northeastern United States. This is the planning stage in the performance management process which set the performance standards or expectations for the laborers or supervisors in the construction company in the USA (Rolstadas, 2012). Utilization of resources by the construction supervisors like explaining the project requirements to the workers, locate the work zone, delegate work, plan the workers task and efficiently allocate the resources available. The performance must be measurable and adequate information should be gathered on the output of performance which should be assessed on the basis of cost, time, quality, quantity, nature of performance and the methods used in productivity (De Waal, 2013). Observation should be practiced in the performance evaluation process in a routine manner. It deals with evaluation of employee performance and providing instant behavioral feedbacks to the workers. The supervisors can obtain additional information about the performance of the workers which would be beneficial for performance appraisal. Coaching enable workers to gain important skill based knowledge from their mentors which increases the productivity of the organization. By following the coaches’ guidance, workers can discover skills that they were never aware of. Feedback helps in two way communication between the employee and the supervisor evaluating their performance. It helps in providing guidance which results in increased retention as workers feel motivated and encouraged by the continuous assessment given to them for improvement (Hatry, 2013). Observation

Abraham Lincoln Essay Example for Free

Abraham Lincoln Essay According to Abraham Lincoln, â€Å"Your own resolution to succeed is more important than any other thing. † (Mills 3). I was inspired by this quote that speaks of success, which I will describe as a golden star that everyone wants to reach. This quote is similar to most of the leadership quotes because it speaks of ways to reach success, but, this quote is special in a way that it could be related to the self-fulfilling prophecy. Simply put, the main road to success is the â€Å"will to succeed. † I’m sure each of us has experienced actually failing a task whenever our mind is embedded with the phrase: â€Å"I can’t do this! † If you believe that you will be successful in any endeavor you want to take, then, you have taken the first step to becoming a person who is the â€Å"king or queen of success. † I myself have noticed that whenever I put into mind that I will â€Å"win,† the outcome turns out to be truly positive. This essay can help readers realize that their goals can be achieved by first believing in themselves. If a person always expects that he/she will succeed in something specific, then his/her expectations will most probably turn into a reality as what the so-called â€Å"self-fulfilling prophecy† suggests. Rosenthal, in his book: â€Å"Experimenter Effects in Behavioral Research,† said: â€Å"Events tend to turn out as one has hypothesized, not because of some great insight but because one behaves in a manner to achieve this outcome. † Believing in this theory would mean that we would have to love ourselves more, believe that we have what it takes to win in this â€Å"game† called life, and, at the same time, because of our mind set, act in such a way that enables us to achieve our dreams. Bear in Mind: Success is in your hands, just believe! Works Cited Mills, Dawson A. â€Å"Continuing Education Offerings Abound. † The Virginian-Pilot [Virginia] 28 January 1996:3. Rosenthal, Robert. Experimenter Effects in Behavioral Research. New York: Appleton-Century-Crofts, 1966.

Free College Essays - The Human Psyche in Hawthornes Young Goodman Bro

Young Goodman Brown Essay: The Human Psyche Young Goodman Brown offers unique insight regarding the human psyche. Through psychoanalysis, the text shows how humans are easily manipulated when shown a temptation to succumb to a primitive desire. The text shows Goodman Brown, a puritan traveling to a religious gathering, is greeted by a strange man who serves as the device of revelation regarding the human mind. The pure mind of Goodman Brown ultimately gives-in to temptation because of the weak human will through the use of a simple device: the strange man's staff. Before the story can enter into the main plot, the text must overcome a problem. This comes when trying to show Goodman Brown's tempter. Though the reader is offered a "strange man", this creature alone cannot suffice as the cause of the puritan's downfall. If this were the case, the text would imply a belief that man is powerful enough to cause its own downfall, and the ego of one individual could triumph over another. This is not the case. The text must use a method using an outside force to instigate man's down...

Lessee Ltd.- Lease Case

| Lessee Ltd. – Lease Case| | | | | | 1. Was the junior accountant’s analysis correct? Why or why not? No, the junior accountant’s analysis is not correct in classifying the lease as an operating lease in accordance with IFRS. Whether or not a lease is classified as a finance or an operating lease depends on if all of the benefits as well as risks of ownership have been shifted from the lessor to the lessee.According to IAS 17-10(d), a lease must be classified as a finance if either â€Å"the lease term is for the major portion of the asset’s economic life† or â€Å"at the inception of the lease the present value of the minimum payment amounts to at least substantially all of the fair value of the lease asset. † With regards to this case, the term of the lease is equal to 75% of the equipment’s useful life. Also, the present value of the annual payments would equal $263,716 with the fair value of asset only being $265,000, which makes the present value of the minimum lease payment 99. % of the fair value of the leased asset. With these criteria being met it satisfies the requirements of IAS 17 and would therefore be classified as a finance lease 2. Was the senior accountant’s analysis correct? Why or why not? The senior accountant’s analysis is correct according to IAS 17. The way the senior accountant lays out his thought process in a step-by-step process creates a nice â€Å"checklist† to compare to the IAS.Beginning with step one, the senior accountant classifies the lease as a finance lease on the terms that the life of the contract encompasses the majority of the equipment’s useful life. According to IAS 17. 10, the senior accountant is correct. Whether a lease is a finance lease or an operating lease depends on the substance of the transaction rather than the form. Situations that would normally lead to a lease being classified as a finance lease include the following: [IAS 17. 0 ] * the lease transfers ownership of the asset to the lessee by the end of the lease term * the lessee has the option to purchase the asset at a price which is expected to be sufficiently lower than fair value at the date the option becomes exercisable that, at the inception of the lease, it is reasonably certain that the option will be exercised * the lease term is for the major part of the economic life of the asset, even if title is not transferred * at the inception of the lease, the present value of the minimum lease payments amounts to at least substantially all of the fair value of the leased asset * the lease assets are of a specialized nature such that only the lessee can use them without major modifications being made In his second step, the senior accountant uses the wrong interest rate. He states, â€Å"Since the lessee’s incremental borrowing rate is greater than the lessor’s implicit rate in the lease, compute the present value of the minimum lease payme nts using the 11 percent rate. † This is wrong because IFRS does not permit the lessee to use the incremental rate if the implicate rate known. He should have used %10 for his calculations. At commencement of the lease term, finance leases should be recorded as an asset and a liability at the lower of the fair value of the asset and the present value of the minimum lease payments (discounted at the interest rate implicit in the lease, if practicable, or else at the entity's incremental borrowing rate) [IAS 17. 20] * PV of the minimum lease payments = $100,000Ãâ€"2. 4896 + $20,000 x 0. 7513 = $263,716 Lastly, the senior accountant uses the wrong number from step 2 and therefore is incorrect in determining the amortization tables. Table 1 below shows the corrected table. * Finance lease payments should be apportioned between the finance charge and the reduction of the outstanding liability (the finance charge to be allocated so as to produce a constant periodic rate of interest on the remaining balance of the liability) [IAS 17. 25] * The depreciation policy for assets held under finance leases should be consistent with that for owned assets.If there is no reasonable certainty that the lessee will obtain ownership at the end of the lease – the asset should be depreciated over the shorter of the lease term or the life of the asset [IAS 17. 27] 3. How would the answer differ under U. S. GAPP? Under U. S. GAAP many things in the Senior Accountant’s computations would change. First you would allocate the payments based on the 10 percent implicit rate from the lessor not the 11 percent incremental borrowing rate from the lessee. This would change the total Lease Obligation to $263,716. Below is the new table allocating payments between interest and lease obligation. Table [ 1 ] Year| Cash pmt| Interest expense (10%)| Reduction in Lease Obligation| Balance of Lease Obligation| 0| | | | $263,716| | $100,000| $26,372| $75,131| $190,088| 2| $100,000| $19,009| $80,991| $109,097| 3| $100,000| $10,910| $89090| $20,007| The balance is the residual value at the end of the lease ($20,007? $20,000). The journal entry to record the lease obligation would have to change based on the correct percentage. Leased Equipment under Capital Lease $263,716 Lease payable$263,716 The correct journal entry to record Year 1 payment would be: Rent Expense $2,000 Interest Expense$26,372 Lease payable$73,628 Cash$102,000 There would not be any depreciation recorded on this leased equipment due to the title not transferring or a bargain purchase option.