Legal Implications of Being a Nutritional Consultant

Introduction Nutrition is among the present society’s number one needs. Aside from the fact that the nutritional knowledge of the people living within the society right now is indeed deteriorating, the role of nutritional consultants in assisting the society get a say with what they need from the governmental provisions especially concerning ample distribution of food is an essential factor contributing to the progress of the present human society. Certainly, from this, it could be noted that through ample application of the rules and regulations behind the job of a nutritionist, the global problem in nutrition application may as well be reduced or at best, it may even have a chance of being completely abolished. What is it that makes the people in this particular career seemingly important and mostly appreciated by the society? What is the nature of this career that particularly makes it one of the most important jobs given stress within the human society? These particular questions shall be discussed within the context of this paper. The Nature of the Job Nutritionists or Nutrition consultants are involved in creating possibilities in assisting the people within the human society in becoming nutritionally aware of their needs. Health is wealth. This is the usual saying that supports the major responsibilities that are vested upon the shoulders of professional nutritionists. Among the many people within the human society, only 43% actually get the correct amount of daily nutrition that is needed by the body to be able to sustain itself for bodily repairs and personal care procedures that the human body itself could take care of. There are different reasons behind the factual reports regarding nutritional issues that are submitted for public knowledge purposes. One reason could be the fact that the poverty line, especially among developing countries hinders the human population from actually being able to acquire the right nutrition that they ought to receive. This issue particularly spurs out from the fact that because of the population-boom that is globally experienced at present, scarcity of resources increase thus making it impossible for the governments to equally provide nutritional measures to both the ones who could afford buying the scarce resources and the ones who could not even afford to buy a single meal for a day. The role of nutrition consultants in the situation narrated above is certainly described with high regard to their responsibility of helping in the education of the society regarding their nutritional and dietary needs as well as their role in helping in researching the best possible ways to equally distribute the food resources of the present human society among all the population around the world. To add up to the said description of the job of nutrition consultants, Phoenix University, an online-based educational institution describes the career of nutrition consultants as: â€Å"Dietitians and nutritionists are health professionals who study and apply the principles of nutrition and food management. There are several kinds of dietitians and nutritionists. The largest group is made up of administrative dietitians. Administrative dietitians manage food services in hospitals, schools, nursing homes, restaurants, industrial plants, military bases, and other institutions. They plan and direct the purchase and preparation of food, as well as supervise other food service workers. Administrative dietitians ensure that the meals served are nutritious, appetizing, and within the institution's budget. †¦ Nutritionists study the use of food in the human body. They are not usually involved in feeding people. They deal instead with the broad principles of nutrition. They may teach others about scientific discoveries in the field of nutrition. These discoveries can then be applied to the planning of diets and menus. For example, a nutritionist might develop a course to teach poor families how to eat well on a small budget. Nutritionists are employed in the food industry, schools, hospitals, agriculture, and public health agencies.† As the role of the nutrition consultants had been carefully outlined, it is then necessary to consider the fact that the law, also usually bound the activities that the nutrition consultants engage with. From the clear understanding of the job performed by nutrionists, it should occur to readers that the laws concerning the legality of this particular career is related with the pharmaceutical measures of consideration when giving out samples of food supplements to people who are lacking certain types of nutrients within their body’s system. The law with regards this issue is aimed in protecting the patient’s health. It should occur to the nutrition consultants that recommending food supplement products such as synthetic vitamins and/or herbal medicines should be made within the basis of being of great help to the patient or the person who is being assisted. With regards considering this particular issue, it should be remembered that whatever it is that happens recommendation of the medicines should be measured with the actual nutritional requirements for the person being dealt with and not simply gaining profit from the producers of a certain nutritional supplement. This particular responsibility of nutrition consultants is highly given close attention especially within the areas of territory of several developed cities such as New York. This is particularly because of the fact that producers of fake nutritional supplements could be found everywhere else making it harder to identify what is really the true food supplement. Not being able to address this issue would surely cause problems with the health situation of the patient as well as with the reputation of the consultant in the said particular branch of medical profession. Reference: The Nutritional and Dietary Supplement Law.(2006). Nutritional supplements, dietary ingredients, functional foods and drinks, nutraceuticals and the law. http://nutrisuplaw.com/?page_id=68. (May 18, 2007). Phoenix University. (2007). Dietitian and Nutritionist Job Description, Career as a Dietitian and Nutritionist, Salary, Employment – Definition and Nature of the Work, Education and Training Requirements, Getting the Job. http://careers.stateuniversity.com/pages/342/Dietitian-Nutritionist.html. (May 18, 2007). ;

Difference Between Criminal and Civil Cases

Difference Between Criminal and Civil Cases PA101: The Paralegal Professional Unit 8 Dianna Marsh 11/13/2012 In today's society there are rules and regulations in place that determine how citizens are to behave. When these rules are not upheld, a need to resolve or punish the offending parties exist. Whether the offense is criminal or civil, the case is settled in a court of law. Although there are similarities between civil and criminal cases, there are many differences in the way these cases are handled. Both criminal and civil cases starts with filing a complaint.The parties that file the complaint is called the plaintiff. In a civil case the plaintiff can be an individual, corporation or government agency. In a criminal case the plaintiff is always the state or federal government. One of the key differences between civil and criminal cases is the burden of proof. In a civil case the burden of proof depends on a preponderance of evidence. In legal terms, a preponderance of evidenc e means that a party has shown that its version of facts, causes, damages, or fault is  more likely than not  the correct version, as in personal injury and breach of contract suits.This standard is the easiest to meet and applies to all civil cases unless otherwise provided by law. (Preponderance of the Evidence, 2010) In a criminal case the Burden of Proof is the responsibility of the plaintiff. The plaintiff must prove guilt beyond reasonable doubt. For example, in the case of the State v O. J. Simpson. The state of California was unable to prove guilt beyond reasonable doubt, that is why OJ was found not guilty of the murders he was accused of. He was, however found guilty of wrongful death in a civil suit filed against him with the same evidence.It is the juries responsibility to review the evidence and reach a verdict in the case. In a criminal case, the jury must return a unanimous vote for conviction. This is determined by whether or not the evidence and testimony presen ted proves guilt beyond reasonable doubt. If unable to do this, a not guilty verdict is reached and the defendant is released. In a civil case only 51% or 9 of 12 jurors votes need to be obtained for a guilty verdict. Once the verdict is reached a sentence or punishment is handed down by the judge. There are differences in this too.In a criminal case the punishment can be as little as a fine or as large as capital punishment, but most normally receives imprisonment. In a civil case punishment is usually monetary. You cannot be sent to prison. There are many other difference, but these are only a few. These systems are in place because they deal with the civil rights of an individual, and the protection of those rights. References: Cheeseman, H. ; Goldman,T. (2010). The paralegal professional  (3rd  ed. ). Upper Saddle River, NJ: Pearson/Prentice Hall. www. courts. uslegal. com, Burden of Proof, Preponderance of the Evidence, 2010

Defense Weapons System (Abstract) Essay Example | Topics and Well Written Essays - 250 words

Defense Weapons System (Abstract) - Essay Example Early defense systems operated on a one-way identification mechanism, whereby the system classified approaching aircrafts as domestic or enemy. Presumably, the defense systems did not give additional information on the nature or degree of threat presented by an approaching aircraft. B-52 systems are likely to have remained relevant due to due to their flexibility. Their adaptability has facilitated key modifications aimed at enhancing the system’s monitoring capabilities. However, security experts are likely to be concerned with its capacity to detect modern aircrafts. In addition, experts are pessimistic about its identification mechanism and its flexibility in the current environment. In particular, will the system keep pace with the development of military hardware and aircrafts particularly the F series of fighter jets? Sustainability of the B-25 system will determine the United States’ potential as a military and political superpower of the modern

Free will V.S. determism Essay Example | Topics and Well Written Essays - 2000 words

Free will V.S. determism - Essay Example However, this can have repercussions as individuals following their own free will do not tend to listen to others around them and do as they please. This does not always work out cordially within a society full of different kinds of people because of varying needs that each person has from the other. Most people are under the impression that every individual has their own personal free will according to which they make choices and decisions. However, people often forget to understand that sometimes these choices come from the values and morals that have been imposed upon them as they grow up. In that case, these beliefs are not mapped by their own free will, but are determined in the manner that they are raised. My take on freewill is based upon an individual’s own disposition of which is derived from their possessions, such as possessions of social environment, religion and of family’s general views of life. We all come from families with views on religion or at least of life itself, through these possessions we develop subconscious bias opinions or tendencies, which are the foundation of an individual’s decision making. However, as we get older we become aware of other views or perspectives of life, and can choose to implement them in a way that is conducive to what we want to become. You cannot determine where or how you are born, as that is determined for you, nor can you determine who raises you and what bias views they pass on to you. Nonetheless, as a person gets older they can choose to retain all of the previous convictions passed down to them or can chose to see things in a different manner - though, it will still be from the same mind that has possession of influences that are particular to his or her life, even if they may be subtle. Every man is born under certain circumstances and conditions which remain constant at his birth. He does not have the power to change that certain thing about his life and he has to take whatever co mes his way with regard to that aspect of his life. However, once a person starts to grow up, things start to change for him. He sees different things and experiences different aspects of his life and starts to perceive them according to his will. The will starts to develop at the age of 8-9 and continues till the death of human beings. The will of a human being is developed throughout his life. Once a man is able to see the world from his own eyes, he starts to analyse his life with respect to his personal beliefs rather than the beliefs of other people being imposed on him. Most people are raised believing that their religion is the best one and that they should be happy they do not belong to any other. When a child is born, he is made to undergo certain rituals and rites according to the religion that his family is in. Throughout the course of his life, he is told things and led to believe that his religion is the sole guiding principle that will help him achieve whatever he want s in life. However, very few parents and families provide leverage to the child by making him aware of all the different religions in the world and letting him choose his own faith. In some families, children turn rebellious and begin to adopt a new way of life, by accepting the rites and rituals of a different religion as per their own free will. Every time a person adopts something within him, according to his own beliefs and faith in things, he is taking to free will rather than having his life being determined by

Identifying a Researchable Problem Assignment Example | Topics and Well Written Essays - 750 words

Identifying a Researchable Problem - Assignment Example The safety of nurses from places of work inflicted injuries and diseases are crucial to not only the nurses, but also to the patients, they take care of. The existence of healthy and amply rested caregivers is important in providing cautious monitoring, compassionate patient care, and spirited advocacy. Various workplace stressors that have been identified that can result in illnesses and injuries are present in nursing working environments. Some of these stressors include characteristics of the organization, changes taking place in both the external and internal environment of the health care industry and factors related to immediate work context. Research on better ways to improve the health and safety of nurses at the workplace is bound to reduce the accidents, injuries and illnesses that most health care givers are exposed to while handling their patients. If nurses maintain good health care and safety for themselves, there is a likelihood that the workers turnover in the industry is likely to reduce hence holding an economic benefit for the healthcare organizations. (Fabre, 2009) In addition, if people in the health care industry finally realize how big of a threat nurses safety poses, then they are likely to put more effort on training nurses on the best practices to ensure their safety. The information collected on the problem will also help in educating people in the profession on the possible risks and health challenges they face. The dangers of nursing work can damage health both intensely and in the long term. The quality of care rendered by nurses is determined by unique nurse attributes such as information and expertise, as well as social factors such as exhaustion. In addition, the environment in which nurses operate in, which does not only include the number of staff, but also the requirements of all the patients a

Government is a Trust Essay Example | Topics and Well Written Essays - 500 words

Government is a Trust - Essay Example These needs can be very different. People depend on the government to provide a good infrastructure such as roads, bridges, and utilities. They also depend on the government to provide a good and stable economy that can provide jobs and housing. Education is an important need that the government helps to fulfill, and the judicial system establishes laws to protect the people. These things are provided for the whole of the people, not just groups or individuals. But the government also provides needs to groups and individuals. Elderly people in the United States depend on the government for Social Security and Medicare to help them survive their senior years. The poor rely on the government to assist them with money, food, and housing when needed so that they too can live. The trustees of the government are those who are elected by the people. They are endowed with a very important responsibility because their mission is to take the money and services that the Trust contains and be sure that it is distributed properly so that it does indeed benefit all the people who need it. These trustees also have the responsibility of appointing people in the judicial branch of the government, who will make decisions that affect the lives of the people. But beyond providing tangible needs for the people, the government and its trustees must also provide intangible elements such as tru

Budget Finance Paper Research Example | Topics and Well Written Essays - 2250 words

Budget Finance - Research Paper Example The author of the essay "Municipal Budget" makes the deep analysis of New Orleans, Louisiana. New Orleans Louisiana is a relatively small city, although the largest in the state, with a rank of only forty-six in terms of the United States’ most populous cities. It encompasses five districts with one city council person each and two at large councilmen with the current mayor being Mitch Landrieu. The budget then encompasses some 565 pages and is pretty much detailed and informative, with graphs and comparisons to similar sized cities such as Portland, Oregon and Atlanta, Georgia. It tells where revenues come from, what money is spent and where, whether there is going to be a surplus (yes with a 2011 surplus of $500K), and whether there are to be any cuts in city services. The budget also addresses two other difficult areas. One is the situation faced by municipalities all over the country, that of the nationwide recession begun in 2007-08 and continuing today. New Orleans has its share of unemployment woes; at 8.3% it is slightly higher than the national average. With the unemployment comes hundreds of foreclosures and other abandoned buildings. Added to that is the fact the city is still trying to recover from Hurricane Katrina in 2005 which only adds to the blighted structures and a good portion of the city’s budget is devoted to placing liens and demolishing these b uildings. So yes, the current budget does give a very adequate overview of New Orleans’ financial position.... The budget then encompasses some 565 pages and is pretty much detailed and informative, with graphs and comparisons to similar sized cities such as Portland, Oregon and Atlanta, Georgia. It tells where revenues come from, what money is spent and where, whether there is going to be a surplus (yes with a 2011 surplus of $500K), and whether there are to be any cuts in city services. The budget also addresses two other difficult areas. One is the situation faced by municipalities all over the country, that of the nationwide recession begun in 2007-08 and continuing today. New Orleans has its share of unemployment woes; at 8.3% it is slightly higher than the national average. With the unemployment comes hundreds of foreclosures and other abandoned buildings. Added to that is the fact the city is still trying to recover from Hurricane Katrina in 2005 which only adds to the blighted structures and a good portion of the city’s budget is devoted to placing liens and demolishing these b uildings. So yes, the current budget does give a very adequate overview of New Orleans’ financial position. By far and away, the biggest expenditures from New Orleans’ budget are public safety, fire, police, and other emergency services. For the 2012 budget, when taken from the Adopted General Fund Expenditures public safety accounts for over half of that budget, sixty per cent. Even when considered as part of the entire budget (general and non-general, public safety still accounts for thirty five per cent. Of the divisions within that department, the police have the biggest slice, budgeted for 2012 at almost $119 million, an increase of nine per cent over 2011.

In light of the fact that tourism is one of the most important service Essay

In light of the fact that tourism is one of the most important service sectors of global economy, debate the current issues that need to be incorporated into the tourism planning process - Essay Example (WTO(a), 2001). A standout amongst the most urgent parts of universal tourism is the cross-fringe development of purchasers. (WTO(a), 2001). This grants even untalented specialists in remote territories to end up administrations exporters — for example, by offering specialty things, performing in social shows, or working in a tourism lodge. (WTO(a), 2001). Travel & Tourism is one of the heading job inventors in the world. The business utilizes more than 98 million individuals directly, speaking to in excess of 3 percent of all vocation. (Turner & Sears, 2013: 63). At the point when backhanded and impelled effects are incorporated, the business helps around one in every eleven jobs worldwide. (Turner & Sears, 2013: 63). The share of world vocation in Travel & Tourism is more than that for the vehicle assembling and chemicals producing businesses joined together, over every locale of the world. Moreover, the standpoint for the business is moderately positive: job development in Travel & Tourism is conjecture to normal 1.9 percent for every year throughout the one decade from now, contrasted and 1.2 percent yearly development conjecture for aggregate jobs in the worldwide economy. (Turner & Sears, 2013: 63). Throughout the most recent two decades, Travel & Tourism has played a more essential part in the financial advancement of numerous nations. Expanded travel over the globe has been determined by development in genuine earnings; more amazing measures of relaxation time; enhanced and very open transportation frameworks; continuous globalization of business linkages, including supply chains; very viable correspondence frameworks that encourage advertising; and countless tourism administrations. Albeit starting foundation venture is required, as more individuals travel, extra tourism framework is constructed and individuals are utilized to administration the needs of the vacationers. The more guests go to a goal, the more lodgings,

Whole Foods Market Essay Example for Free

Whole Foods Market Essay John Mackey cofounder and Chief Executive Officer (CEO) founded Whole Foods in 1980 with the purpose of providing organic foods to the grocery shopping public. This started a movement over the next 30 years that has brought organic foods to the common shoppers in many markets around the U. S. that had only been previously serviced by smaller health food stores or by their local grocery chain. The success of Whole Foods moving forward will be how they can succeed and maintain their profitability when unemployment remains high and Americans have less disposable income. This essay will look at several factors of Whole Foods, including latest trends, the competitive environment in the grocery industry, environmental threats, SWOT analysis of the business operations and strengths that must be leveraged to maintain a competitive advantage. Trends in the Organic Foods and the Impact on Whole Foods As the public has become increasingly aware of the potential negative impact of additives, preservatives, and pesticides in their food, organic food grown in a natural way without steroids, pesticides and minimum preservatives offers consumers who are concerned about their food a different choice. Prior to 1990, there was no government standardization or definition as to what could or could not be classified as natural food. The 1990 passage of the Organic Food Production Act, â€Å"started the process of establishing national standards for organically grown products in the United States† (Thompson, Strickland, Gamble, 2009). This was followed up in 2002 when the U. S. Department of Agriculture provided further standardization by establishing standards for the labeling of products that were categorized as organic. This standardization worked to alleviate customer concern and skepticism in regards to what was being called organic on the food store shelves. In increasing overall customer confidence, consumers knew that when they purchased a product labeled as organic, they were getting what they paid for. Public health concern over what is done to grow, process, and package the food supply as well as the standardization and classification of organic food has create a niche market for stores that focus on supplying organic foods and earth friendly cleaning supplies to consumers. Whole Foods has been able to capitalize on this growing niche market by strategically locating their stores through an aggressive expansion into new markets through the last thirty years. Acquisition of competitors has also allowed Whole Foods to absorb the competition and gain access to new markets. As long as consumers are able to afford the premiums cost in purchasing organic foods, the market outlook is positive. Application of Porter’s 5 Forces Model The grocery industry is a competitive one, with many competitors and very slim profit margins. Box store chains such as Wal-Mart and Target leverage their high volume purchasing power to purchase products from suppliers at the absolute lowest price. These compete with other grocery chains that typically operate on a Regional level, such as Harris Teeter, Food Lion, and Lowes (and many, many more). All of these stores compete aggressively to earn customer loyalty and drive volume of sales. Whole Foods is able to compete as it markets its goods and services to a very niched market that afford the premium of purchasing organic foods. When applying Porter’s Five-Forces model, one can see how this company has been able to successfully grow and leverage their products and services. Competitive Pressures Created by the Rivalry among Competing Sellers: Whole Foods has differentiated themselves from a very crowded market by offering a unique product to a very select consumer base. While stores such as Wal-Mart focus on serving the masses with their grocery offerings, Whole Foods targets it products to a customer base that can afford to pay higher premiums for a product that they believe is healthier and safer to consume. The growth of Whole Foods has allowed it to leverage its purchasing power with suppliers that allows for Whole Foods to pass on savings to consumers and offer more competitive prices than competitors. As in the case with the Wild Oats acquisition, Whole Foods can squeeze the margins of its competition then buy them out as they begin to fail, gaining access to new markets and new customers. Competitive Pressures Associated with the Threat of New Entrants: Whenever a business model has proven to be successful, it is not long before similar entrants to the market appear. One organic food supermarket chain local to North Carolina, Fresh Market, has focused on smaller sized stores located in areas underserved by Whole Foods. Fresh Market focused its business model on locating its stores near university campuses and other areas where residents had higher levels of disposable income. Now Fresh Market is expanded to more markets easily served by its distribution centers that are centrally located to the entire East Coast of the United States (the I-95 and I-40 corridors). As Whole Foods is both well established and has significant cash reserves, it enjoys a competitive advantage over smaller chains such as Fresh Market when it looks to penetrate new markets with new stores because the necessary capital is on hand to do so. Competitive Pressures from the Sellers of Substitute Products: It can be expected that Wal-Mart and other competitors seek to steal business from Whole Foods by keeping their prices low, locating stores in proximity to whole foods stores, offer similar organic products for less and potentially conducting studies that show organic foods offer no additional health benefit or decrease risk to consumers than non-organic foods. The question also becomes, how loyal will Whole Foods customers continue to be when food prices begin to soar as oil and gas hit all time highs and the unemployment rate continues to hover close to 10%? Will customers need to stretch their dollars and go across the street to the competition or will they be loyal to Fresh Market and pay the premium? Competitive Pressures Stemming from Supplier Bargaining Power and Supplier-Seller Collaboration: Whole Foods is able to leverage its pricing structure with suppliers more than competitors because of the volume of products it sells. In fact, it can be said that the growth of Whole Foods has fueled the growth and financial success of its suppliers. This relationship has allowed Whole Foods to develop relationships with key suppliers and logistics providers that new and smaller organic food chains are unable to compete with. Competitive Pressures Stemming from Buyer Bargaining Power and Seller-Buyer Collaboration: As arguably the largest buyer of organic products, Whole Foods is able to leverage relationships from suppliers. When a new Whole Foods stores opens it â€Å"takes [in 2007 dollars] about $850,00, to stock a store with inventory, a portion of which was financed by vendors† (text citation). By be able to leverage it suppliers in this fashion, Whole Foods can mitigate financial risk and burden. Most Significant Environmental Threat and Whole Foods Combat The largest threat to the profitability to Whole Foods is the state of the current economy and the rise in commodities prices as a result of some of the highest gas prices on record. As consumers have less discretionary income, will they afford to continue shopping at grocery stores that charge a higher premium? As gas prices rise, so to does the cost of growing, harvesting, and shipping products to the store. Gasoline is used in each of the steps from the farmer growing and harvesting the food, to the large trucks that transport it, to the energy required to supply the packaging and the electricity in all of the stores. The rise in fuel will drastically reduce profit margins and may require price increases. To combat the rise in energy costs, it might be possible for Whole Foods to invest more in green energy. Already upgrading their vehicles to run on bio-diesel, it might be possible for Whole Foods to place solar farms on the roofs of their buildings much like Kohl’s Department Stores have. This would be in line with their corporate governance and mission statement and would allow them to harness the power of the sun to sell energy back to energy producers thereby reducing overall costs while taking advantage of the government green energy tax credits currently in place. SWOT Analysis Strengths (Internal): Cash Rich – Debt to Capital Ratio of 13. 97% (industry Average 37. 88%), Positive Earnings of $. 51 per Share, Strong Distribution Network, Supplier Relationships, Loyal Customer base, Motivated Work Force, High Rate of Revenue per Employee of $206,849. 70 (TD Ameritrade, 2011). Weaknesses (Internal): Unionization, Cowboy Leadership-John Mackey, Average Store Size 37,600 square feet (down from 51,500 in 2008), Average Store Age is Nine Years (TD Ameritrade, 2011). Opportunities (External): Increased Growth in Overseas Markets, Store Expansions in the U. S. , Perceived Shareholder Value, Ability to Borrow Money at Favorable Rates due to Credit Rating. Threats (External): Cap and Trade, Rise in Oil Prices, Drastic Reductions in Real Estate Values, Consumer Income and Unemployment, Government Regulation and Taxation, Government Mandated Health Care, Drought and Weather Related Issues that Affect Supply. Sustaining Competitive Advantage Whole Foods can use it strengths and opportunities to achieve a sustained competitive advantage in the marketplace by increasing their presence in markets in both the U. S. and abroad. The company is moving forward slowly with expansion plans with only one store currently under development as of 9/26/10 (TD Ameritrade, 2011). With real estate at all time lows in most markets, the company could leverage some of the equity and cash it currently has on hand to purchase real estate where future stores could be opened. With the instability and uncertainty in the economy investing in real estate would allow for future growth or future profits. Whole Foods should also continue to find new opportunities to grow their business to non-believers in the organic way. By sanctioning health outcome studies that look at the long term health implications of eating foods high in preservatives, steroids, pesticide content, etc. , it is possible Whole Foods might prove overall better health outcomes when people go organic. There is also risk associated with sanctioning that sort of study as it might prove to be that organic foods offer no better health outcomes than traditional foods. The risk reward would be fantastic should organics be found to provide better health outcomes. Store sales would skyrocket and the general population would be more willing to purchase organic foods at a higher premium should it prove to be safer than traditional food. Summary When one researches the financials and fundamentals of Whole Foods, little negatives are observed or found. When comparing these financials and fundamentals to other Grocery Store Chains, Whole Foods out performs the competition in nearly every single category. At the close of the markets on 4/21/2011, Whole Foods stock closed at $66. 30 per share, close to its 52 week high and dividends are being paid to investors at an incredible $. 40 per share (TD Ameritrade, 2011). John Mackey, though often criticized for his flamboyant style and leadership, has found a successful way to reach customers with a unique product. Whole Foods is a leader and a revenue generator far above others in its class. References TD Ameritrade. (2011, April 16). Research and Ideas. [Chart]. WFMI Overview and Valuation. Retrieved April 23, 2011 from https://wwws. ameritrade. com/cgi-bin/apps/Main Thompson, A. A. , Strickland, A. J. , Gamble, J. E. (2010). Crafting and executing strategy: The quest for competitive advantage: Concepts and cases: 2009 custom edition (17th ed. ). p. 8,New York, NY: McGraw-Hill-Irwin

Communication and professional relationships with children, young people and adults Essay Example for Free

Communication and professional relationships with children, young people and adults Essay Explain how you use effective communication in developing positive relationships with children, young people and adults. Why is this important? 1. 1 In developing positive relationships we use effective communication in several ways. We use it to: †¢help us better understand a situation or person which can help to determine our approach when engaging with them. †¢build trust and respect. If individuals feel comfortable speaking with us and feel they can approach us at any time on any subject, they are more likely to co-operate and look favourably on any suggestions made. †¢show that we care about the welfare and future of an individual and will do our best to aid in their success †¢ensure that all parties are agreed upon the same goal, making sure that everyone is clear about the final aim and how it will be achieved. †¢build and maintain a positive working environment where creativity and learning can flourish. It is important to do this because poor communication can lead to misunderstandings, lack of trust and conflict. Without a positive relationship you are unlikely to gain support and co-operation and find it challenging to achieve a good outcome from any situation. Explain the principles of relationship building with children, young people and adults 1. 2 When trying to develop positive relationships there are several principles to follow. Firstly effective communication is essential. You must be clear in what you say and ensure you have been understood correctly. At the end of a communication you can reiterate your key points and if necessary outline responsibilities and actions. Also be sure to use language appropriate to the person with whom you are communicating. When speaking with young children keep key points to a minimum and ask them to repeat what you have said. Secondly, take time to listen to others and try to understand their point of view. Use active listening techniques to show that you are interested in what they are saying and respond appropriately. Also make sure that, if you tell someone you will get back to them, you do get back to them. This will help engender a sense of trust and respect. It is also essential that you show respect for the person with whom you are communicating. Remember their name and details of how they like to be addressed and issues which are personal to them. Recalling details of their lives adds to the feeling that you are genuinely interested in them and their welfare. When communicating be sure to acknowledge the individual. Accommodate any religious and cultural beliefs and show that you value these differences. Be considerate of the person’s situation trying to understand and accommodate any issues which may influence their feelings, actions and responses. Finally, remain positive and retain a sense of humour. Laughter is a good way to break the ice and relieve tension in a stressful situation. Explain how different social, professional and cultural contexts may affect relationships and the way people communicate 1. 3 There are several ways in which social, professional and cultural contexts may affect our relationships and the way we communicate. We must remember that communication is not just verbal and context will influence the way we act, what we wear, how we communicate and what we say. In a social setting our actions, language and dress may be less formal. If we have colleagues and parents from school as friends outside of school, then we might perhaps greet them with a hug and a wave. Our language might incorporate slang and jokes and conversation might be more generic and less serious. We might be more casual in our attire and the situation would suggest whether this is acceptable. For example, you would not be expected to attend a party wearing your best suit. The manner in which we communicate socially is also likely to be different from a professional setting. As well as telephone and face to face conversations we might also engage via text message, email and social media sites and we would be unlikely to write a letter to someone we might see daily. Communications might, for example, utilise text speak and jargon and not necessarily demand an immediate response if any at all. In a professional context you would be expected to act, speak and dress more formally. Your actions language and clothing should match the severity of the issue which you will address and show appropriate respect for the location and people with whom you are meeting. If participating in a parent/ teacher meeting at school for example the same people you greeted with a hug the night before would be better greeted with perhaps a handshake to highlight the position you hold in this scenario. Our language would be more formal and depending who was present we might try to eliminate jargon to ensure clarity and minimise misunderstandings. Similarly again our clothing would be more formal to identify the position we hold and show respect for those involved in any meeting. When contacting people professionally the use of social media sites would not be appropriate to discuss any matters relating to school, pupils or staff. Text messages might be appropriate to inform parents/carers of a school social event for example but to arrange a meeting or discuss an important matter it would be more appropriate to speak with a parent/carer or write a letter if the contact needs to be documented. When working with outside agencies email, for ease of use and speed, has become the standard form of communication but again when broaching a sensitive or important issue, a phone call or face to face meeting might be preferred. Emails can easily be misread which can lead to misunderstanding and conflict. When speaking we can use tone of voice to help ensure a point is understood correctly and face to face we can use body language in the same way. The timeframe in which we contact someone or reply to a communication can also affect relationships. When someone has taken the time to contact you they will expect a response to show that you value their contact and it should be made in the same manner or more personally. Responding to a phone call with an email, for example, could be seen as rude and deter future contact. Similarly, delaying a response could suggest that you do not value the input of the individual or consider them or their issue to be important and bring about the same result. Finally, we need to consider the cultural differences of those with whom we interact. Different cultures may also have different standards in terms of behaviour, dress, communication and contact. Actions could be misinterpreted and cause offence leading to the breakdown of a relationship. If you are meeting with someone from a different culture it may be worth doing some research and asking their preferred form of contact etc. to show that you value their beliefs. However, whilst it may be detrimental not to account for cultural differences you could see the same consequences if you assume differences because of background or race when actually there are none. What skills do you need to communicate with children and young people 2. 1 Communication is still a relatively new thing for children and young people and they may not be used to asking questions and holding conversations. One skill required to communicate effectively is giving children and young people opportunities to speak. As adults we are inclined to think that we know what children are thinking and feeling and try to tell them this or fill the gaps in their speech. Whilst we should continue to try and communicate with children as often as possible we should ensure it is a two-way conversation and not a one-way stream of instructions. We should remain patient and allow children time to organise their thoughts and formulate their sentences. When a child is relaxed and at ease they will be more forthcoming. Children may be shy and reluctant to say more than a few words if they feel you are not interested in what they have to say. Using positive body language we can encourage children to speak out. We should come down to the child’s level, face them and maintain eye contact. Remaining focussed on the child rather than continuing with another task will confirm your interest and appropriate facial expressions will show that you are listening and have understood what they are saying. Active listening is another key skill. Be interested and make appropriate responses whilst the child is speaking to confirm that you are really listening. Add to this by repeating back what the child has said to ensure your understanding is correct and by giving positive comments when they have finished. Asking open questions will extend the conversation giving the child more practice, boost the child’s confidence so they are encouraged to communicate more and model a real conversation for them to learn from. Finally, we must also ensure that communication is appropriate for the child or young person and be able to adapt the style we use. Depending on the age and ability of the child we may be able to simply converse or might need to incorporate visual support or play into the communication. We should not assume children and young people will not understand but instead make our communication clear, use vocabulary which is appropriate to their age and encourage questioning. Give a detailed explanation of how you adapt communication with children and young people for: 2. 2 aThe age of the child or young person When communicating with younger children you should try choose a setting which is familiar to the child and where they are more confident – their favourite area of the classroom for example. Get down to the level of the child perhaps sitting on the carpet and use body language to make them feel more comfortable – ensure you are facing the child, smile, nod, turn toward them, keep your arms open and remove any barriers between you. Younger children will require more reassurance and perhaps more physical contact. They may feel more confident holding your hand or sitting close together. Vocabulary should be kept simple and sentences short, broken down into easy steps. The same point may need to be repeated several times in different ways and it is helpful to provide examples based around their own experiences. If a child is very reluctant to communicate you may want to use puppets to speak through, include pictures or props to help them engage or perhaps incorporate your communication into a favourite game. The attention span of younger children is very short and you must also account for this. Monitor the length of time you spend together and include attention switches to maintain their interest: change your method of communication, switch speakers, move location, ask questions etc. Older children and young people will still need to feel comfortable in your company but are more independent and will require less reassurance and physical contact. They are more familiar with the school environment so will find it easier communicate in different settings but will more comfortable in a setting they have used before. Older children often view themselves as grown up and will appreciate being treated accordingly. Positive body language will still be beneficial in encouraging a child to speak but it will no longer be necessary to sit on the floor. Language and vocabulary should be more mature and sentences can be more complex. It may also not be necessary to repeat a point so often unless it is something new and above that person’s ability level. Examples can be drawn from a variety of sources as their experiences are wider and additional materials should be more sophisticated such as written texts or †you tube† clips. Older children are more aware of themselves and can be easily embarrassed. They will benefit from confidence boosting reminders of how well they are progressing and positive re-enforcement. They will, however, withdraw and react negatively if patronised, preferring to be treated with respect and spoken to honestly. With age attention span also increases so it is still necessary to include attention switches to maintain focus but not as frequently. bthe context of the communication We will encounter children in a variety of situations at school and it will be necessary to adapt our communication accordingly. Primarily our contact will be made inside school during a learning activity. In this case we need to remain quite formal, be directive and model the behaviour we require through our own actions. Ground rules should be laid down in clear, concise Instructions and the learning objectives highlighted to ensure all children fully understand what we expect and are trying to achieve from the lesson. There will be other children in the same area working on separate activities so we need to make our lesson interesting to retain the attention of our group but not distract the others. We can do this through tone of voice, choice of vocabulary and supplementary resources but must be wary not to overexcite the group because of the other learners present. If your activity is away from other learners then it may be possible to incorporate physical activity and allow greater expression. Distractions will be plentiful and we will need to encourage and focus our learners through positive re-enforcement and challenges. If appropriate to the task we should encourage discussion through questioning but keep discussion restricted to the subject at hand. In a more social setting, for example the playground, we can be less formal and more relaxed in our approach. This would be reflected in our body language, tone of voice and vocabulary. These times can be used as opportunities to build relationships and get to know the children better. Children can be encouraged to discuss outside interests and we might share our own experiences to help form a bond. Whilst it may be necessary to give little reminders of school rules to avoid bad behaviour it should not be necessary to outline them in full and they can be made in a more playful and conspiratorial manner – a helpful friend rather than a figure of authority. Although conversation might be more light hearted we must still remember to maintain the relationship of teacher and pupil. A school trip, however, is a more social event, but still a learning activity and the degree of formality should remain on a similar level to the classroom. The formality of the pupil teacher relationship should remain so the children understand that you â€Å"are in charge†. Children will need to be reminded often of their objectives but communication might be more light hearted and children allowed to speak more freely, discussing outside interests highlighted by the current situation. Outside the school environment they will be excited and more forgetful of their code of conduct. It will not always be possible to speak with the whole group when on a trip so we should communicate through our own behaviour, modelling what we expect from the children: remaining focussed, respectful, and responsible.

Case study: ANXIETY DISORDER

Case study: ANXIETY DISORDER Feeling anxious is a normal part of our life. We all feel anxious every now and then, at one time or another. For example, having to present a project in front of a class, having dinner for the first time with the in-laws, or expecting a baby may make anyone feel anxious. Its perfectly okay. It is when the anxiety is persistent, unexplainable, and intense that it interferes with an individual from having a normal day and disrupts ones life goals, then it becomes a disorder. Its when the autonomic nervous system is stimulated (Warren and Zgourides, 164). It is when a person worry so much that its difficult on ones concentration because the focus goes from worrying about one thing to worrying about another thing (Myers, 462). To protect themselves from the anxiety, the people then builds up mechanisms for avoidance by thinking of the things over and over, or perform a ritual. According to Sherman, environmental conditions, and psychological is a factor combinations that include social and genetic disposition, (Widerhold, 31). Somatic symptoms of an anxiety disorder are dizziness, insomnia, weakness, fatigue, dry mouth, palpitations, diarrhea, nausea, hyperventilation, chest pain, rapid heart rate, paresthesias, restlessness, and frequent urinating (Widerhold, 33). Anxiety disorder is an exaggerated and excessive feeling of worry. (Warren and Zgourides, 164). The worries are often unrealistic and unreasonable. The person often worries about family, money, health, or work excessively (p165). It really is an unpleasant feeling. High level of an anxiety disorder leads to hypertension, fatal heart attack, coronary heart disease, and a risk of myocardial infarction. In addition, there is a correlation between sudden death on heart attack and high anxiety. (Widerhold, 33). Anxiety disorder is considered the one with the biggest health problem in the United State (Winning Ghinassi, 7). People in the United States who suffered from an anxiety disorder at one point in their life are about 60 million and counting (Winning Ghinnassi, 7). Two-thirds of women have an anxiety disorder (Myers, 462). Groups that are in lower socioeconomic, divorced or separated women, who are below the age of 45 have the largest incidence of the illness (Widerhold, 4). According to Sherman, ones who had suffered with an anxiety disorder have had abdominal pain, insomnia, or chest pain by 33%. As well as joint or limb pain, fatigue, or headache (Widerhold, 4). Treatments for an anxiety disorder are exposure, role-play or modeling, which are behavioral. Thought stopping/recording, mental distraction, psychodynamic, medication, biofeedback, and family therapy are all cognitive, which is also another type of treatment, according to Goisman (p5). According to Moffitt, children who were inhibited and maltreated often develop an anxiety disorder when they get older. However, the anxiety disorder becomes rare by the age of 50. Emotions tend to mellow as years passes according to Rubio and Lopez-Ibor. (Myers, 462). According to Sigmund Freud, there are two types of anxiety disorders: anxiety hysteria and anxiety neurosis. The difference between the two is that the cause of anxiety hysteria is psychogenic, and the cause of anxiety neurosis isnt psychogenic. Anxiety neurosis is extremely painful from the start, which is also known as panic attack or panic anxiety. And there is free-floating anxiety, which is when the anxiety happens slowly (Wolfe, 15). Moreover, phobic reaction and anxiety reaction are the two disorders of the anxiety hysteria and anxiety neurosis (Wolfe, 18). Phobic neurosis means phobic reaction, which is an extreme fear of a situation or of an object (p18). Agoraphobia, an irrational fear of open spaces or public is a type of a phobic disorder (p18). On the other hand, panic disorder is a state of an anxiety (p18). Panic attacks, anticipatory anxiety, and phobic avoidance behavior are what behavioral theorists consider as what agoraphobia consist of. Anticipatory anxiety and phobic avoidance are the main focus of behavioral theorists over panic attacks when treating an individual. It was discovered that panic attacks were able to block off without affecting generalized anxiety by antidepressant migraine (Wolfe, 18). Furthermore, other types of anxiety disorders are obsessive-compulsive disorder and post-traumatic stress disorder (Wininning Ghinassi, 7). Obsessive-compulsive disorder is a repetitive thoughts and actions (Myers, 463). Phobia is an irrational persistent fear and avoids certain object, situation, or activity (p462). Post-traumatic stress disorder is when a person is haunted by memories and has nightmares after a traumatic experience (p464). The common treatment for an anxiety disorder is pharmacological. But cognitive therapy, medication, behavioral therapy or a combination of them are the most effective treatment for an anxiety disorder. Prozac, a serotonin reuptake inhibitor is the most common choice because its not that addictive. Also, it has only a few of side effects. An anxiety may not be completely be eliminated by medication, but it reduces the anxietys level of intensity (Widerhold, 38) Furthermore, beta blockers, anticonvulsants, such as gabapentin, antipsychotic, anxiolytics, such as benzodiazepines and azapirones are the other effective medications (Winning Ghinassi, 98). Theyre just as effective as antidepressants, such as serotonin-norephinphrine reuptake inhibitors (SNRIs), SSRIs and retricyclics. In addition, the new miracle drug is Prozac. Prozac also helps patients deal with lifes stresses aside from treating depressive and anxiety disorders. It has become more popular than Valium. Then theres also Paxil, but it has an unpleasant withdrawal syndrome (p99). Clearly, it takes more than willpower of an individual to overcome an anxiety disorder. Also, understanding of anxiety disorder has progressed throughout the years and has led to more options for effective treatment, as well as for comprehensive assessment. Why is intellectual property important? Why is intellectual property important? Intellectual property (IP) refers to a number of distinct types of legal monopolies over creations, both artistic and commercial, and to corresponding fields  of law and other types of rights that the law gives for the protection of investment in creative effort and knowledge creation.  Under intellectual property law, owners are granted certain exclusive rights to a variety of intangible assets, such as musical, literary, and artistic works; discoveries and inventions; and words, phrases, symbols, and designs. Copyrights, trademarks, patents, industrial design rights and trade secrets in some jurisdictions are some common types of intellectual property. Although, there have been several evolution of many of the legal principles governing intellectual property over centuries, it was only in the 19th century that the term intellectual property began to be used, and became a commonplace in the late 20th century in the United States. The Origin of copyright and patent law originate from The British Statute of Anne 1710 and the Statute of monopolies 1623 respectively.   However, intellectual property rights differ in one fundamental respect. The intangible, abstract objects constituting intellectual property have no natural, self-defining boundaries like physical objects do. In fact, they do not even exist until they are created by explicit definition and designation. For this reason, in addition to general property legislation, IPRs are covered by specific legal systems, and most forms of IPR require a specific registration procedure. Applications need to be made and examined by specialists in order for an IPR to be established. Frequently, the exact boundaries of an IPR subsequently become the subject of litigation between the holder and holders of related IPRs. In short, the transaction costs of acquiring and holding IPRs are much higher than for ordinary physical property. While the subject matter of intellectual property is intangible objects such as information, knowledge or ideas, intellectual property rights are expressed in practice as righ ts over the tangible products resulting from those intangible objects. For example, an industrial patent confers the exclusive right to manufacture the protected product or use the protected process, and copyright the exclusive right to perform the protected work of art or multiply it in the form of books, compact discs, etc. 1.2 TYPES OF INTELLECTUAL PROPRETY RIGHTS The main categories of intellectual property rights are: Patents: As the strongest form of IPR, patents are awarded subject to a thorough examination procedure. They confer a very high level of exclusive rights over an invention for a period of 20 years from the date of the application. Any use of the patented matter, except strictly private use, requires permission (license) from the owner. To receive a patent, an invention must fulfill three main criteria: novelty, non-obviousness (inventive step) and industrial applicability (usefulness). A detailed description of the invention must be submitted, which becomes public after the grant of the patent. Copyrights: As the name implies, and in contrast to patents, copyrights do not protect the intellectual content itself, only the reproduction of that content in tangible form. Copyright is granted without any registration or application procedure to authors of original works, and also to computer software and databases. A copyright holder cannot prevent others from using the copyrighted material in development of other original works, as long as it is not directly copied. The period of protection is normally  granted by adding 50 years to the life of the author, or 50 years  only when the author is a corporate body. Trademarks: Names, signs and symbols used to identify goods or services can be registered as trademarks. There is no limit to the period of protection  given the trademark continues to be used. Trade secrets: The right to keep trade secrets (confidential business information, undisclosed information) is protected through civil and/or criminal law. In the nature of the case, there is no registration procedure, nor is there any exclusive right guaranteed. Industrial designs: The form of an industrial product can be protected. Exact requirements for protection vary widely between countries. Layout designs (topographies) of integrated circuits: A recently created Sui generis2 IPR similar to copyright, although with much shorter term of protection, typically 10 years. Only the right to reproduction and distribution is protected, not use in further research and development. Plant breeders right: A Sui generis IPR specifically created to protect new plant varieties. Varieties can be registered provided they are new, stable, homogenous and distinguishable. Protection is similar to a copyright in that it protects the rights to sell and distribute propagating material, while use of the protected variety in further breeding and development is not restricted. The term of protection is comparable to that for patents, around 20 years. Geographical indications: Typically used for food products and in particular for wines and spirits, these are signs or names which  indicate that a product or service originates from a particular  geographical location. Utility model: Sometimes referred to as petty patents, this more unusual form of IPR provides protection for models and designs. Although there are normally requirements for novelty and inventive step, these are less strict than for patents, and examination is simpler or sometimes nonexistent. The term of protection is correspondingly shorter, typically less than 10 years. Expanding IPRs in Developing countries is still a major concern for policy makers and a constant topic of discussion and debate among the civil society. There is considerable speculation on the impact that expansion in IPRs will have on Research Development, technology transfer, and economic development in developing countries. 2.1 DEFINING DEVELOPING COUNTRIES Developing countries  a term referring a nation with a low level of material well being. There is no one single agreed upon internationally-recognized definition of developed country, where the levels of development may vary widely within some developing countries, which result in some developing countries having high average standards of living.   Some international organizations like  the World Bank strictly use   numerical classifications. The World Bank considers all low- and middle- income countries as developing. In its most recent classification, economies were divided using 2008 Gross National Income per capita. In 2008, countries with GNI per capita below US$11,905 were considered as developing countries. While other institutions use less specific definitions. Newly industrialised countries are those countries with a more advanced economy than other developing nations, but which have not yet completely demonstrated the signs of  developed country. Therefore,it seems quite difficult to get an exact definition for developing nations. The characteristics of developing countries can vary from one person or organization to another.  The World Trade Organization (WTO), for example, recognizes some nations as developing countries but mainly allows the members to classify themselves. Therefore for each, the standards and definition could differ. Generally, everyone agrees that developing countries are poor. But what is the meaning of poor? The range of poverty found  greatly varies in developing nations. A person from one developing country may travel to another which seems richer and may not realize that the two nations carry the same status. This reveals a common misconception; which is ,people believe that in developing nations everyone is poor. In almost every developing country, we can find wealth and luxury. However, these wealth and luxury is usually concentrated only among a small portion of the population, thus, the majority of the people are usually poor. The lack of income, skills and knowledge often affect the source of revenue and standard of living of the average citizens; Leaving large portions of the population, without water or electricity in their homes, and limited access to quality medical care. There may be inadequate military resources to protect the population during times of attack or unrest. Developing countries generally suffer from inadequate social services programs, if they have them at all. For that reason, it is common to find aid groups active in developing countries which provide the citizens with items, such as food, medicine, and education, which would be inaccessible to them otherwise. Other aid groups work is to  protect human rights, which are commonly violated. In the following sections, we present a conceptual analysis of the issues, challenges and options faced by developing countries in expanding their IPR framework. For a long time, Developing countries have been facing demand from developed nations to implement intellectual property rights. The main concern by the developed countries was to protect the inventions or innovations in the developing countries from the dishonest replication and copying. The debate among both developed and developing nations is getting more prevailing since the last two decades. The protection for the innovation has been extended from innovation to discovery, from mechanical devices to living organisms (Bystrà ¶m et al., 1999; chakravathi,1999); from privately funded research and development to publicly funded scientific and technological results; from information technology to information about scientific information (David, 2000); from industrial products and technological processes to services,financial and administrative methods (Lerner, 2000) and from `brick to `click trademarks (Bubert and B ning, 2001).However the emerging countries are divided on the basi s of their economic situation, foreign direct investment and technological sophistication.  The concern for the developing countries is the economic implications for the execution of such intellectual property regimes in their respective countries. The case can be even more harsh for the Least Developed Countries (LDCs), where intellectual property rights are seen as the driver for the high technology cost, difficulties to access technology by the public. On the other hand, higher technology transfer with foreign direct investment may somehow excuse such establishment. However such `lucrative offers in exchange for intellectual property rights in the developing countries, are according to some developing countries, in view of the developed nations benefits and not to raise the economic conditions of those developing countries from their present states. The debate for the introduction of `proper intellectual property rights in the developed countries is motivated since the modern c ountries faced a menace to their innovative technological and non-technological inventions and their commercialization in the emergent countries. Until now, several measures, particularly led by the United States have  indeed  enforced the implementation of intellectual property rights in the developing countries, specifically backed by the strong business communities in the United States. 3.1 HISTORICAL PERSPECTIVE Intellectual Property Rights are among those sensitive areas for developing countries whose correct execution and timing could boost the socio-economical situation of the developing countries. However, debates on the policies on intellectual property rights in the developing country have followed a pendulum like movement (Forero-Pineda, 2006). United Nations took the responsibility to highlight the importance of technology in trade and development, cooperated by independent economists from developing countries. The main dispute was the problem of monopoly and oligopoly in the technology markets thus preventing developing countries from having fair access to technology (Cruz, 1998) and its associated benefits. Penrose in 1951 also stressed that it is virtually inevitable for the developing countries to benefit from the strong intellectual property rights owned by  inventors  in the urbanized countries. From global welfare perspective, arguments on the fact that developing countrie s having weaker intellectual property necessarily means that  inventors  in industrialised countries would lose is not true, however only the relative economic benefits associated with such inventions could be less. From the years 1950s to 1980s, developing countries were able to abstain from the implementation of intellectual property rights, maintaining a special status in the IPR system (David, 1993, p.19). Regional trading blocs like Latin American Free Trade Association (LAFTA), the Andean Pact, and other pacts among the developing countries pursued the common system of intellectual property rights. In 1970, India was the first developing country to adopt a patent law with substantial restrictions on the patent holders (SUNS/IPS, 1995)3.  Raghavan in 2001 argued that the choice of process patents rather than product patents allowed local production of imported products given that the use of a different process was demonstrated. Such legislation in India had the biggest impact on its pharmaceutical industry, making it one of most competitive in pharmaceutical research and development. Those practices were carried out in Brazil and Argentina which set up their own national offices which wer e charge of controlling technology transfer and contracting. Yet those practices and initiatives could not pilot a consolidated intellectual property and technology transfer offices, in lines to the European countries (Cruz, 1998).  In the mid 1980s, a shift in this scenario began to occur on the United States Government initiative. Responding to the concerns of the US based firms, and in context to the agreements with advanced countries, David, in the year 1993, concluded that US followed `a direct, unilateral course of action, instead of renegotiating the international intellectual property rights agreements i.e., Paris or Bern Conventions. Such type of intellectual property regulation was further enacted in Uruguay round of 1990s negotiations, as part of conditions to join the World Trade  Organization. In developing countries, the terms of the debate changed beyond what could be expected; Local interests in support of enforcing stronger intellectual property protection had emerged, together with the commercialization of imported goods and with the development of local technology. Products such as software, video films and music are easier to copy than traditional industrial products are to copy. For this reason, copyrights have been the focal point of debate for less developed countries, whereas in newly industrialized countries, both in Asia and Latin America, patents and trademarks are issues. Passing from 1970s and 1980s, very recently the debate for introduction of intellectual property rights in different systems within different regions of developing countries have spurred. The main concern, as obvious was raised by the highly influential business lobbies and association in most the developed nations, led by United States. As discussed earlier, United States rebound to the similar kind of strategy by offering market access, technology transfers and foreign direct investments in the (developing) countries, which will successfully implement the intellectual property regimes. Somehow, this was and still a very lucrative incentive for the developing countries, which would definitely raise their present economical conditions, however the policy makers in these countries have different perspective. The  u-turn in the developed countries strategy is to position differently the impact of implementation of intellectual property protection in developing countries, as it was do ne in negotiations at Doha Round of the WTO on  the Trade Related Aspects of Intellectual Property Rights (TRIPS). The  Doha Round of discussion was meant to exclude the development related IPR issues as the cost of medicines, agricultural products, bio-diversity or genetic materials (Lall, 2003). Doha Declaration classified the countries based on their domestic technological imports, research and development and their innovation system. 4.1 IPR IS IT A BENEFIT OR A DETRIMENT  FOR DEVELOPING COUNTRIES? According to World Bank Global Economic Perspective, there are certain specific reasons for developed countries, and interestingly for the developing countries to follow the TRIPS agreement, i.e., it may provide developing countries better access to agricultural and apparel markets in rich nations, an expectation that stronger IPRs would also encourage additional technology transfer and innovation.   However, according to World Bank,  the promise for long-term benefits seems uncertain and costly to achieve in many nations, especially the Least Developed Countries (LDCs). In addition, the administrative costs and problems with higher prices for medicines and key technological inputs loom large in minds of policy makers in developing countries. Many are pushing for significant provisions in the agreement. Certain developing countries also applied for the provisions in implementation for the patent protection, particularly in pharmaceutical industry. Certainly there are specific short-term costs associated with intellectual property rights for the developing countries, like higher prices for the technology and protected products. Given this, the case for stronger intellectual property rights in these countries must rest on long term benefits like larger technology or foreign direct investment inflows and stronger stimuli to local innovation. This  would be an economic case only if the present value of these benefits is more than the present value of these costs. Given the mechanics of the compound interest, this means that the long-term benefits would have to be very large indeed, particularly if they accrue after some time. Some countries have also agreed to support TRIPS in return for the concessions in other (non technological) spheres of economic activity, such as larger aid, freer access to developed country markets for primary exports and so on. Whether they actually benefited in these ways remains an open question, since neither the costs nor the benefits of TRIPS related concessions have been properly measured. However the discussion might be fruitful, if the implementation of intellectual property rights are associated with the state of economy of the country in which it is being implemented, for instance in the case of developing countries. One main fact regarding the IPR is the certainness of the benefits to developed countries by implementing the intellectual property rights in developing countries. Nevertheless such implementation would also stimulate the local innovation in the developing countries, allowing them to import the foreign technologies and have hands-on experience in learning and using the technologies. The state in which  present developing countries is analogy of the state in which the developed countries were in the era of their industrialization, by having weak intellectual property rights, to promote, build and foster the development of local firms and industries. Theory also suggests that the benefits of IPRs rise with income and that at very low levels the costs o f strengthening IPRs may well outweigh the gains. In a world where  so many industrial country firms are acquiring strong  intellectual property rights, often covering fundamental research tools (e.g., tools used for genetic transformation) and marketable products, it is becoming difficult for developing countries to play isolationist and ignore IPR policies. Given the concerns highlighted in the previous sections, the challenge for policy makers in developing countries is to strike a balance between their need to access modern technologies and developed countries need to access the markets and biodiversity. Policy makers in developing countries need to also ensure that the Research and Development sector serves the country well and safeguard the interests of local companies Scope of protection Policy makers face the difficult task of defining the scope and breadth of protection (within the minimum standards framework defined by WTO) so as to maximize social welfare and to achieve certain distributional objectives. Too weak protection may lead firms to invest less than socially desirable in the creation of new knowledge. Overly stringent protection may lead to wasteful research spending as firms compete to be first to innovate, which may make public research more socially desirable than private Research Development. Only rarely will a single level of protection for all technologies or sectors maximize domestic welfare as the trade-off between the economic benefits of innovation and imitation will depend upon the sector involved. Complying with various international treaties. Developing countries are under pressures of not only the TRIPS Agreement but also other international treaties and conventions such as CBD, which have conflicting requirements in terms of protecting a countrys natural resources and intellectual property. The laws and regulations for intellectual property protection in developing countries have to meet the international standards and practices specified in the TRIPS Agreement and, the CBD (if they are members of both treaties). If they chose to join UPOV they will also be bound to accept the requirements of the UPOV Convention. Social and Administrative costs. IPRs may have social costs if the granting of temporary monopolies, lead to excessive rent seeking by firms. To minimize these social costs, governments will need to ensure competition from both private and public sector. The public sector may have to play an important role in continuing research in traditional crops and technologies and strengthening capacity in modern biotechnology research.   Legislation without implementation is of little value; and implementing the IPR system involves a number of administrative and institutional costs to the society. These include the costs involved in developing the appropriate laws and enforcement mechanisms within each country. Patent examiners need special training to deal with biotechnological applications or countries need to hire new examiners with degrees in biology and biotechnology. For PVP, an appropriate administrative system must be established. WIPO and UPOV operate training schemes for developing countries and provide assistance to those seeking to implement the TRIPS Agreement. Empirical evidence suggests that these direct costs to the society could be particularly large in a developing country. Enforcement legislation.   TRIPS is the first agreement in the IPR field to create direct obligations to enforce the protection granted. It sets standards both for civil and criminal law. In the fields of copyrights and trademarks, it also requires that customs authorities assist right holders in preventing trade with counterfeited or pirated goods. For most developing countries, there will be a need both for new legislation and perhaps even more for strengthening capacity in the judiciary, in customs, and in the police force. Particularly in countries where illegal trade in copyrighted or trademarked goods is widespread, this may be a major implication of TRIPS. Infrastructure and human capacity. In many cases, TRIPS will entail a considerable need for investment in infrastructure and human capacity. New forms of IPR, as well as expansion of existing systems to new fields of protection, will require increased numbers of staff, better training, and new computer and administrative systems. The expansion of IPRs to living organisms will require access to systems for deposition of biological material and facilities for identification of plant varieties, both entirely new branches of activity for most developing country IPR administrations. Costs of implementation. Apparently, no attempts at estimating the costs of TRIPS implementation were made prior to the finalization of the agreement. Some rough estimates done later by UNCTAD and the World Bank (UNCTAD 1996, Finger Schuler 1999) have not yielded reliable figures but indicate that the costs may be substantial, in the magnitude of 10 or more million dollars per country. Costs can be expected to be relatively higher in less developed countries, because they start from a lower level of IPR legislation. It is likely that in many developing countries, much of this cost will need to be covered by development assistance funds, at least the initial investment in new legislation, infrastructure and human capacity. At any rate, especially in LDCs, TRIPS implementation will directly compete for resources with other development needs. However, IPRs can also be beneficial to Developing countries.It is widely assumed, especially at the policy level in developed countries, that strengthened IPR protection will generate economic benefits for developing countries. It has also been argued that this will more than offset the cost of TRIPS implementation. In particular, the importance of strong IPRs for attracting foreign direct investment (FDI) is routinely cited as a key mechanism to this effect. The scientific literature is however inconclusive on this point. There are studies which demonstrate some correlation. But there are also studies which document substantial increases in FDI despite weak IPR protection (Kirim 1985, cited in South Centre 1997), and studies which show little correlation between strengthened IPR protection and changes in FDI. The provisional scientific consensus appears to be that the level of IPR protection most likely is one factor influencing FDI decisions, but far from the only one and not usually the decisive one. With standardization of IPR protection under TRIPS, differences in this respect will no longer exist and other factors will decide FDI choices. Moreover, it has been argued that the TRIPS agreement may also lead to reductions in the flow of FDI (South Centre, 1997); with stronger IP protection, the risk of imitation will be lower and title-holders may prefer export of products rather than local production in export market countries. It has also been pointed out that any benefits will likely be concentrated in NICs, while LDCs and other countries at the opposite end of the development scale will risk net costs even over the longer term (UNCTAD 1996). Strictly speaking, however, even if economic benefits from strengthened IPR protection could be conclusively demonstrated, they would not be benefits of TRIPS implementation, but of IPR implementation. Also before TRIPS, developing countries were free to implement TRIPS levels of IPR protection, or indeed higher levels, if they saw fit. None of the potential benefits of IPRs depend on the existence of TRIPS. What would need to be demonstrated are benefits of having mandatory minimum standards of IPR protection, which is the only new contribution of TRIPS. These administrative costs may only be partially borne by governments.Patent and trademark offices can be self-financing operations through the levies from application and renewal fees. A careful balance has to be struck, however, between generating revenues for the administrative office and keeping fees sufficiently low so as not to exclude small-scale inventors from the IPR system. An alternative to reduce administrative costs is to contract researchers at universities and other institutions to provide technical reports (the cost of which should be borne by the applicants). Another alternative is to provide for a deferred system (which exists in many countries), whereby a special request for examination needs to be made by the applicant during a certain period (UNCTAD 1996). The rationale for this system is that some inventors may decide to abandon the application, thus reducing the number of applications to be examined by the patent office. Yet another option for keeping the costs of running the patent system down, as is the case in South Africa, is to not require any patent examinations and let the patent holders defend their patents in court. 5.1 FACTORS TO BE CONSIDERED Administrative costs are likely to increase with the implementation of the IPR framework. But these should be viewed in light of the costs of alternatives. Thus, an important question that policy makers need to address is whether the costs of setting up a patent or a PVP system are large relative to the cost of strengthening public sector research and development in agriculture? Intellectual property protection provides greater benefits than costs in the advancement of science, technology, and economic performance. However, the benefits of intellectual property protection often accrue in the future, thereby making the near-term costs seem large. The protection benefits both private and the public sectors and it is the allocation of the return, which is determined by public policy. Yet another factor that policy makers need to consider in establishing an IP system is the cost of protection to the innovators as well. The standard system of patenting would be inaccessible for many small entrepreneurs and grassroots innovators due to limited resources and their risk-averse nature. National governments may have to think about establishing innovative low cost system like Petty Patents that can ensure protection for shorter time at lower cost (Gupta 1999).12 Petty patent will help small entrepreneurs to explore the commercial application of their invention in a given (shorter) time. Later they can choose to go for regular patent or else their petty patent expires and their invention becomes part of regular prior art. Some recommendations on how developing countries can reduce the cost of implementing  IPR: Developing countries need to be given a greater sense of ownership and involvement in the IPR system. Many  see TRIPs as primarily a mechanism for shifting profits to creative interests in rich countries. Thus it is important for developed countries and multilateral organizations to provide adequate technical and financial assistance for implementation of the new standards in developing nations, to remove impediments to future technology flows, and to meet and extend their own commitments to liberalize market access for products of interest to poorer countries (notably apparel and agriculture). Assistance should aim to develop rights and opportunities suitable to the needs of entrepreneurs, inventors, and artists in poor economies. Analysis is also needed of potential mechanisms for securing the rights of developing countries to export interests of their own such as geographical indications, traditional knowledge, and genetic resources. Sensible methods need to be found for balancing rights of patent holders in pharmaceuticals against users needs for product availability at reasonable cost. Evidence  in the book points to potentially large increases in drug prices in developing countries as patents are implemented. Governments should work to offset these impacts by using innovative procurement programs. In particular, development and transfer of treatments and vaccines for diseases in the poorest countries should be expanded via public-private partnerships. WTO members should not rush to expand multilateral protection in controversial areas until we know more about how new systems function. Requiring  broad scope for biotechnology patents, and extending them to plant and animal varieties, could damage the interests of lagging countries in return for little gain in innovation. Many countries need to adopt or strengthen systems of plant breeders rights and it would be premature to req

Essay --

Throughout The Merchant of Venice, there are a variety of ways in which the characters view wealth. Their views on wealth shape the play. Different characters view wealth in extremely different ways. Shylock’s life is centered around wealth, Bassanio views wealth as extreme power, while Antonio balances wealth and love greatly. Shylock’s view on wealth is rather extreme. He values only money, and not family. After Jessica runs away Shylock states, â€Å"I would my daughter were dead at my foot, and the jewels in her ear.† (III. i. 79-80). When Jessica runs away, he does not care that she is gone. He only wishes for his money, which she has stolen, to be returned to him. Shylock also prioritizes himself and what he has to gain over the lives of others. While making the deal with Antonio, Shylock states, â€Å"Expressed in the condition, let the forfeit be nominated for an equal pound of your fair flesh, to be cut off and taken in what part of your body pleaseth me† (I. iii. 150-154). This deal alone shows Shylock’s greed for money. If Antonio is unable to pay Shylock back by the deadli...

The Variety of Characters in Shakespeares Othello :: GCSE English Literature Coursework

The Variety of Characters in Othello  Ã‚   William Shakespeare has many ways of illustrating his characters through way of dialogue and language patterns. This is his trademark and it is his ultimate strategy for drawing his reader closer, until they are completely immersed in his play. In Othello we see that a character like Iago has been given a very rough and coldhearted aura about him, which in time shows us as readers how cruel he really is. On the contrary Othello himself is rather noble in his speech, but overall just as clever. These characters are clever in their own separate ways: Othello in living a double life of both war and love (which seems to keep him tied to the battlefield, a danger zone) and Iago is clever in his ways of manipulating an entire lot of people to get what he wants. Any excerpt from the play Othello shows how clever Shakespeare is in his own ways, writing traits that cannot be ignored.    A good example of witty Shakespearean playwriting is in the opening Act of Othello- Act I, Scene i., pg. 78-92. The use of language in this Scene is so classic- for example the way Iago and Roderigo play off of each other in speech. Their goal in the middle of the night is to wake Brabantio (Desdemona's father) and tell him of the extravagant affair between Othello and her daughter. In the streets of Venice these men holler their way up to his chambers, arising him to the balcony. Shakespeare's choice of speech is so affective, and so perfect.    Roderigo: Signor (a question of his authority), is all your Family within? Iago: Are your Doors locked? (Instigating panic) [Roderigo/Iago:I.i.87-89]    Shakespeare's choice of words here is beautiful in its shrewdness, and in so many ways affective. Iago in particular seems to push the situation, and operate the conversation as he always does. He goes on to tell Brabantio his state of confusion and in many ways hypnotize the poor man.    Your heart is burst, you have lost half your soul†¦an old black Ram is tupping your white Ewe. [Iago:I.i.89-91]    Shakespeare gives Iago's character such filth, such a stench in the air about him that you can smell it while reading. Here is a character in Othello that is hard to understand, and there have been many views taken on his role.

Case Study on Customer Quality Feedback at Apple Computer

In the fast- paced personal computer industry, it would be very tempting for a computer company to rush ha new product to market without taking the time to solicit customer input and feedback during the customer input and feedback during the product development cycle. To avoid this temptation and to highlight its commitment to customer satisfaction, Apple computer has developed a program called Customer Quality Feedback (CQF). CQF is a hands-on program providing Apple engineers with the ability to communicate with potential end users during the entire development cycle of an Apple product. The program integrates many of the features of a focus group but is sustained on an ongoing basis. It is also a very substantive and useful tool for Apple because it keeps the company attuned to the needs, preferences, and desires of its end users. For people interested in participating in the program, Apple has posted an application form on its website. The application form is fairly comprehensive and outlines the terms and conditions of participation. Although the program is open to anyone, it is clear that Apple wants well-informed participants who will stick with the program. Participants are selected based on their interest, ability to provide timely information, commitment to working with Apple personnel, and the suitability of their computing environment as it relates to Apple’s current needs. Once selected, the participants become an integral part of the development process for the products they are evaluating. They are provided early prototypes of Apple products and are asked to provide feedback pertaining to the product’s features, interaction with employees, ease of use, performance, compatibility with third party software, and other topics. The participants are also asked to provide suggestions as the product development cycle matures. The information provided by participants is fed directly to the apple engineers who are developing and testing the products. The overriding objective of the program is to incorporate customer input into the development of Apple products before they are shipped, rather than waiting for customers to react to the company’s products after they are made available for sale. Prior to a product launch, the CQF participants involved with the product are asked to write testimonials about their input into the product’s final design. These testimonials are used by Apple to demonstrate to other potential end users how Apple incorporates user feedback into the design and development of it products. Apple’s CQF program is a good, example of a proactive approach to satisfying customer needs. It is also evidence of the company’s willingness to â€Å"listen to the voice of the customer† in its product development and design. These are important steps in the development of a customer-driven approach to quality.

Budget Management and Variance Analysis Essay

A budget is a tool that helps managers to ensure that the required resources are obtained and used effectively and efficiently as the organization moves towards achievement of its objectives. The budgets are determined yearly and are based upon the previous year’s budget and variances. This paper will discuss a development of operating budget, comparison expense results with budget expectations, description of possible reasons for variances and strategies to keep results aligned with expectations, recommendation some benchmarking techniques that might improve budget accuracy. The operating budget is a plan for the organization’s revenues and expenses that generally covers a period of one year (Finkler, Kovner, & Jones, 2007). In healthcare organization the nurse manager of each cost center involves in the preparation and control of the operating budgets (Finkler, Kovner, & Jones, 2007). The finance office of the organization provides support throughout the budget process development. The budgets for the costs centers are combined, and the executive management of the organization makes final decisions on a budget to be submitted to the board for approval. The nurse managers need a variety of information to begin the process of preparing operating budgets for their cost centers, such as the information generated by the organization’s environmental review and by its development of general goals, objectives, policies, organization wide assumptions, program priorities, and specific measurable objectives (Finkler, Kovner, & Jones, 2007). For example, the environmental review and the general goals, objectives, and policies allow the manager to understand what the organization wants to accomplish and what it believes it will be able to accomplish. For another instance, the organization-wide assumptions and specific measurable objectives then provide the manager with information needed to start preparing the specific details of the budget. In addition, within nursing administration, additional back-ground information is needed before nurse managers can commence cost center budget preparation (Finkler, Kovner, & Jones, 2007). Especially the organization’s approach to delivering nursing care must be clearly understood by all nurse managers. For example, responsibilities of LPNs as opposed to RNs, role of nursing assistants, or proportion of staff works on each shift. According to Finkler, Kovner, & Jones (2007), the primary steps of the operating budget development include the calculation of expense budget for personnel, the expense budget for costs other than personnel services, and the revenue budget, budget submission, and budget implementation. To prepare the revenue or expense portions of the operating budget, the first step is to ascertain the volume of work for the coming year (Finkler, Kovner, & Jones, 2007). The amount of work performed by a unit is referred to as its workload (Finkler, Kovner, & Jones, 2007). Workload budget is budget that indicates the amount of work performed by a unit or department, measured in terms of units of service. Workload may be measured in a variety of ways, such as the number of patients, patient days, deliveries, visits, treatments, or procedures. Each cost center must determine the measure that is most appropriate for its unit of service. Once a cost center defines its key unit or units of service, it must predict the number of units of service that will be provided in the coming year. This will allow development of the operating budget. Expense budget for personnel is budget for all personnel under the manager’s direction, generally within a cost center such as RNs, LPNs, aides, and clerical staff (Finkler, Kovner, & Jones, 2007). Expense budget for other-than-personnel services is budget for all expenses for other-than personnel services such as supplies, minor equipment, including both direct unit or department expenses and indirect overhead expenses (Finkler, Kovner, & Jones, 2007). Budget submission is another step in budget development, when revenue and expense portions of the budget must be summarized and submitted for review together with detailed supporting calculations and narrative justification (Finkler, Kovner, & Jones, 2007). Budget revisions may be required as the result of a series of negotiations over the submitted budget (Finkler, Kovner, & Jones, 2007). Budget implementation is a final step of budget development, when managers must address a number of issues in implementing an approved budget, including development of a staffing plan that provides coverage for staff weekends, olidays, vacations, and sick leave as well as busy and slow periods (Finkler, Kovner, & Jones, 2007). A budget variance occurs when the actual results of financial activity differ from your budgeted projections (Finkler, Kovner, & Jones, 2007). The expense reports show the difference between the budget and the actual amount spent and the result is called the variance. Variances may be within the budget, which is favorable, or over the budget, which is unfavorable (Finkler, Kovner, & Jones, 2007). The variance is used to predict the budget for upcoming years, help with spending during the current year, and help with evaluating the managers and their departments. To determine the cause of variances the managers must investigate and justify to upper management why the variance occurred. There are a variety reasons for variances, which must be identified and controlled if possible. While analyzing the nursing expense results from various units for a pay period, there were some favorable and unfavorable variances. While reviewing the expense record the paid productive hour’s variance was within the budget and the paid nonproductive hour’s variance was 60 hours over the budgeted hours. The unfavorable variance of paid nonproductive hours may have occurred due to some staff being on modified duty, sick leave, meeting time, or education time, which means they are getting paid with no patient care involved. The overtime percentage of hour’s variance was 7. 5% over the budget and the registry percentage of hour’s variance was 8. % over the budget, both are unfavorable. The overtime may have been caused by bad time management, late arrival of the next shift, or working past shift hours due to not enough staff. The increase in the registry hours may have been due to not enough regular staff due to hiring freeze or staff being off for personal or illness reasons. The hours per patient day (HPPD) licensed productive hours was . 13 over budget, the direct product hours was within budget, and the total productive hours was within budget. The hours per patient day over budget may have been caused by the unit being over staffed or also due to the overtime and registry hours. The average daily census (ADC) per unit varied from being within budget to 7. 50 over the budget. The daily census is very unpredictable and depends on the time of year, the admissions from ER or the clinic, and transfers from other hospitals or facilities. Strategies to keep the results aligned with expectations may be done by performance budgeting, which will analyze key reas such as staffing, cost control, increased productivity, and indirect and direct patient care. The activities affected by analyzing these performance areas would be daily staffing calculations, reduced cost to the unit, working more efficiently and better time management, patient care planning, and time spent on patient charting. Offering incentives could also be a good way to involve the staff by informing them of the budget goals. Benchmarking helps to identify performance gaps and identify where improvement is needed. â€Å"Benchmarking is used by large health systems and smaller practices alike as a tool to identify targets and set goals enabling staff to compare the operation’s service, process, and outcomes with those already attaining best practice† goals† (Borglum, 2008, para 12). There are many benchmarking techniques; for the purpose of this paper three will be discussed, financial, performance, and operational. Financial benchmarking is performing a financial analysis and comparing the results in an effort to assess your overall competitiveness and productivity† (Cimasi, 2006, para 10). â€Å"Financial benchmarking is among the more effective techniques for extracting information from a health care enterprise’s historical operating performance and presenting it in a form that facilitates informed judgments that help predict the subject entity’s future operating performance and financial condition† (Cimasi, 2006, para 16). Performance benchmarking involves comparing the performance levels of organizations for a specific process, this information can then be used for identifying opportunities for improvement and/or setting performance targets† (Business Performance Improvement Resources, 2011, para 26). â€Å"Performance levels of other organizations are normally called benchmarks and the ideal benchmark is one that originates from an organization recognized as being a leader in the related area† (Business Performance Improvement Resources, 2011, para 27). Performance benchmarking may involve the comparison of financial measures (such as expenditure, cost of labor, cost of buildings/equipment, cost of energy, adherence to budget, cash flow, revenue collected) or non-financial measures (such as absenteeism, staff turnover, the percentage of administrative staff to front-line staff, budget processing time, complaints, environmental impact or call center performance)† (Business Performance Improvement Resources, 2011, para 28). In conclusion, the operating budget is a plan for the organization’s revenues and expenses that generally covers a period of one year and developed by the nurse manager with support of the finance office of the organization (Finkler, Kovner, & Jones, 2007). Variances may occur at any time, may be internal or external, and in most cases are correctable once investigated by the mangers. Benchmarking is used in strategic management and compares processes and performance to help improve organizations. The use of financial ratios and benchmarking is critical to understanding an entity’s overall historical performance and to the forecasting function of valuation analysis† (Cimasi, 2006, para 28). This paper has discussed specific strategies to manage budgets within forecast, compared five to seven expense results with budget expectations, described possible reasons for variances, gave strategies to keep results aligned with expectations, recommended three benchmarking t echniques, and identified what might improve budget accuracy, and justified the choices made.