The Importance of Criminal Justice - 1617 Words

The Use of Criminal Profiling Criminal Profiling is a method of identifying the perpetrator of a crime based on an analysis of the nature of the offense and the manner in which it was committed. It most notably can be traced back to work done in the later part of the last century, and possibly even earlier in a variety of forms. There has been a definite growth since this early work, with many individuals doing a great deal of both research and practical work in criminal profiling. The investigative technique has recently risen in popularity both in practical use and media portrayals. The first example of profiling available for reference which is referred to as a profile in the contemporary sense were the suggestion made by Dr.†¦show more content†¦This technique was portrayed in the movie The Silence of the Lambs (1991). This movie was actually done with the professional assistance of John E. Douglas and Robert K Ressler, two of the leading experts on criminal personality profiling and pioneers of mo dern criminal investigative analysis. Douglas and Ressler added the organized/disorganized method to the criminal profiling process. However, this work of fiction is not truly realistic in its portrayal of the serial murderers and their hunters; for instance, it combines attributes of several different sorts of offenders - personality dynamics that would be highly unlikely to coexist in one person in real life.(4) For 16 years, mad bomber George Metesky eluded New York City police. Metesky planted more than 30 small bombs around the city between 1940 and 1956, hitting movie theaters, phone booths and other public areas. In 1956, the frustrated investigators asked psychiatrist James Brussel, New York States assistant commissioner of mental hygiene, to study crime scene photos and notes from the bomber. Brussel came up with a detailed description of the suspect: He would be unmarried, foreign, self-educated, in his 50s, living in Connecticut, paranoid and with a vendetta against Con E dison--the first bomb had targeted the power companys 67th street headquarters. While some of Brussels predictions were simply common sense, others were based on psychological ideas. For instance, heShow MoreRelatedThe Importance Of Writing An Criminal Justice1091 Words   |  5 PagesCriminal Justice is basically a system that practices getting those who violates the law with any kind of crime attempts. That is why writing skills is important in Criminal Justice. In these formal organizations, policies, procedural guidelines for specific practices, memoranda, press releases, research reports, and communications with judicial and legislative bodies are all forms of written media. Leadership ability and program development are closely related to writing skills. It will boost yourRead MoreImportance of College Education in the Field of Criminal Justice656 Words   |  3 PagesImportance of College Education in Criminal Justice Field: The criminal justice field has careers that provide an individual with great rewards and significant opportunities to an extent that the profession is considered as one with the bright spots in employment. Even though education in this field has had a checkered history and past, it probably has a bright future because of the increased quest for quality in criminal justice education. In the past few years, the criminal justice field hasRead MoreThe importance of Integrity and Honesty in criminal justice field and in schoolwork.2014 Words   |  9 Pagesparents at young age the importance of being honest and having high integrity then they will most likely keep this characteristic with them their whole life, they will learn more in school, enjoy learning more, be a better person and friend, be more successful in their career, and probably be much more happier in life because they are doing the right thing. Having a high standard of personal integrity and honesty will really help prepare one for employment in the justice field in many different waysRead MoreThe Importance of Leadership in the Success or Failure of Any Criminal Justice Agency649 Words   |  3 PagesLeadership is critical to the success and /or failure of any Criminal Justice Agency Strategies are formulated at the Top while implemented at the lower levels in any federal, state, or private level entities. In order to run all the operations and administrative tasks according to the mission and objectives of the entity, the Top level executives are expected to formulate effective strategies and plans. To accomplish the set objectives in a well-organized manner, they provide effective leadershipRead More2.3 Conclusion:. The Aim Of Criminal Law Is To Protect1463 Words   |  6 Pages2.3 Conclusion: The aim of criminal law is to protect the rights of the individuals and to safeguard the weak against the strong, law abiding against lawless and peaceful against violent. The state has prescribed certain rules of conduct, sanctions for their violations and machinery to enforce sanctions and procedure to protect that machinery. If men were angels no government would be necessary. Read MoreCourt Issues Analysis1165 Words   |  5 PagesCourt Issues Analysis â€Å"The primary function of American criminal courts is to determine the legal guilt of the accused—that is, to determine if a person is guilty beyond a reasonable doubt of committing a crime†, they essentially take over where police left off (Robinson, 2009). Though courts do much more than find people innocent or guilty, they also are â€Å"responsible for determining bail, conducting preliminary hearings (or grand juries), ruling on the admissibility of evidence, and determiningRead MoreDeon Mason. April 30, 2017. Principles/Practices/Courts.1066 Words   |  5 PagesBogira is about one year in one courtroom in Chicago’s Cook County Criminal Courthouse. The Cook County Courthouse is the busiest felony courthouse in the country. In the book, we are given a behind-the-scenes look into the daily cases that are dealt with every day and into the highest profile case of the year. Bogira gives great insight into how the ethics of the criminal justice system are compromised and often ignored as justice is handed out swiftly and mindlessly. The stories/cases that BogiraRead MoreThe Role Of Statistics And Criminal Justice1378 Words   |  6 PagesThe Role of Statistics in Criminal Justice Nerisa Newton Grambling University Abstract In this paper, the main objective will be to outline the importance of statistics as a method to analyze data in the field of Criminal Justice. Also, this paper will focus on ways in which data is obtained keeping in mind the appropriate statistics to use with the collected data, and how to interpret the findings. In addition, it will review the causes of crimes, the rate at which these crimes occurRead MoreEssay on Organizational Behavior in Criminal Justice1046 Words   |  5 PagesOrganizational Behavior in Criminal Justice CJA/510 January 10, 2011 Brian Robinson Organizational behavior in a criminal justice agency is the way in which employees and their superiors interact amongst themselves and with one another both positively and negatively. Organizational behavior itself is the study of social conduct as it relates to the confines of a specific group. It is the study of how an individual or group interacts with one another and the dynamics of the personal relationshipsRead MorePolicy Making On Criminal Justice Issues1476 Words   |  6 Pagesbusiness, by keeping all personnel on the same guidelines, if not followed by employees a company can lose financial increase and moral throughout the organization. Moreover, there are good and bad policy. According to Bank, 2013, Policy making on criminal justice issues including crime control control happens at a wide range of levels in the public arena, going from the nearby group that acquaints an area watch program with the detailing of procedures at the national level after verbal confrontation in

Alternative Energy Sources For A Call Center Based On...

Call Centre Report [Type the document subtitle] C M 9/29/2016 Table of Contents 1. Introduction 2 2. Description of current situation 2 3. Solar Systems 3 3.1 Active solar water heating systems 4 4. Biomass systems 5 Works Cited 6 Figure 1 - Roof mounted flat plate solar collectors and hot water tank. 3 1. Introduction With companies becoming more aware of how important it is to reduce their current environmental impact, alternative energy sources like solar and wind powered energy are becoming more prominent as eco-friendly alternatives to current unsustainable methods of power such as fossil fuels (BBC, n.d.) The purpose of this report is to identify the best suited alternative energy sources for a call center based on information the company has provided such as the area and space available, average wind speed, solar energy reach and average ground temperatures. 2. Description of current situation The call center is in a rural location and consumes 200MWh of energy annually; 150MWh of this is used for space heating. Electrical storage heating is currently being used, with each off-peak unit of electricity costing  £0.06 (April 2008). The company now wishes to reduce their environmental impact and if possible, energy costs. The following report will discuss several microgeneration systems and whether they are a viable option for the company to install in order to reduce their environmental impact, energy usage and costs. Annual energy costs for theShow MoreRelatedThe Sustainability Of Energy Sources1138 Words   |  5 Pagessustainability of energy sources is the provision of energy sources without compromising for present and future use. The major sources of energy are natural resources such as fossil fuel and coal. These natural resources are limited in our universe. Therefore, there is maximum compromise in the use of these resources. To sustain the lives of future generation, alternative sources must be created. The energy which can be provided without compromising is renewable energy sources and they are reproducibleRead MoreLiterature Analysis And Applications Of Compressive Sensing Over Networks1023 Words   |  5 PagesLiterature survey is the most important step in software development process. Before developing the tool it is necessary to determine the time factor, economy and company strength. Once these things are satisfied, then next steps are to determine which operating system and la nguage can be used for developing the tool. Once the programmers start building the tool the programmers need lot of external support. This support can be obtained from senior programmers, from book or from websites. Before buildingRead MoreAlternative Sources Of Energy Essay961 Words   |  4 Pagesthe call for renewable and diversified sources of energy given the unsustainability of oil-dependent economic development. Elon Musk, CEO of Tesla,Inc. believed that in the future solar and wind farms can provide electric power when the sun is not shining and when the wind is not blowing by storing electricity generated when the sun is shining or the wind is blowing in new types of batteries. He was encouraged by market readiness and public policies’ willingness to explore alternative sources of energyRead MoreClean Energy Service On A National Scale1731 Words   |  7 Pages ABOUT THE COMPANY The New Energy (TNE), is India’s one of the top 5 full-service solar provider. We make clean energy available to homeowners, businesses, schools, non-profits and government organizations at a lower cost than they pay for energy generated by burning fossil fuels like coal, oil and natural gas. Our approach is to install systems to the highest engineering standards while making the switch simple for our customers. We ve revolutionized the way energy is delivered by givingRead MoreThe Cloud Of Cloud Computing1483 Words   |  6 Pagesframes for critical applications. The companies could not afford to buy and maintain such equipaments for everyone on the system. The great solution was to provide shared access to data. At around 1970, IBM released the concept of virtual machines (VMs), which allowed administrators to have multiple operating systems simultaneously in an isolated enviroment. In the 1990s, telecommunications companies started to invest in high-capacity networks and companies, called application service providers(ASPs)Read MoreThe Effect of Lighting on Eyesight Essay955 Words   |  4 Pagesfull-spectrum lighting all have different effects. Studies have been carried out by the Light Right Consortium, who was managed by the Pacific Northwest National Laboratory. They were contracted by the Renesselaer Polytechnic Institute’s Lighting Research Center and the National Research Council of Canada Institute for Research in Construction. (Shadesbreath) Their analysis came to three conclusions. First, OSHA has minimum standard for office environment and lower standards for individual workstations. SecondlyRead MoreEssay on Budget Management Analysis1324 Words   |  6 Pagesorganized for the financial guidelines, which are the company’s upcoming expenses. A few techniques that can improve balancing the budget are zero based, activity based, performance based, cost fluctuations and benchmarking. Zero based budgeting examines each individual expense within a business and justifies the necessity and expense of each. Activity based pricing is the accumulation of the operating cost records, which is also assigned to individual programs which include engineering. The performanceRead MoreChoosing The Correct Replacement For An Aged Roof1381 Words   |  6 Pageschoices in the marketplace? You can start by asking a series of questions, before you choose the roof, the roofing contractor or the manufacturer. 1. What is this building s mission statement? Before calls are made to roofing contractors or manufacturers, the first item to address is the company s mission statement as it relates to the building. Whether you are building new facilities or managing existing properties, you want to be confident that the roofing systems you select deliver the performanceRead MoreEffects of Cloud Computing in the Global Business Environment3864 Words   |  16 Pagesin the Global Business Environment INTRODUCTION Cloud computing is a technology model that allows users to access and obtain delivery of information and resources over the Internet. This model generates all of the features required to support the complete cycle of constructing and delivering web-based applications. Nowadays, more and more companies are investing in the development of this powerful and valuable technology which has revolutionized the way of doing business, selling and marketingRead MoreEssay about Alternative Sources of Fuel and Energy3171 Words   |  13 PagesAlternative Sources of Fuel and Energy Energy is the foundation of industrialized world; without energy, life as we know it would cease to exist. The yearly energy and fuel consumption rates have risen dramatically within the last years. This phenomenon is a direct result of globalization pressures, the international information network we call the Internet, and a population that seems to be hitting the dangerous upswing of the Malthusian curve. Although there is not yet a current shortage

Mcdonalds Ethical Issues - 1140 Words

Analysis From what we have read and interpreted from the case, the main issue is the ethical criticism of the fast food giant, McDonald, in Europe. By referring to the case, the organizational ethical issues which are filled around McDonald consist of food health, ill-treatment of animals, exploitation of children, and destruction of rainforests. Besides, anti-globalization, anti-American, anti-McDonald’s activism, and Europe governments had also been the concerns and ethical challenges for the fast food giant. First of all, we will touch the field of food health. In this situation, McDonald’s as the world’s leading fast food company has inevitably been first in the firing line. The problem in obesity and health eating has confronted†¦show more content†¦In addition, these incidents had brought great damages to McDonald as it had attracted massive international publicity and media coverage as a wealth of information that critical to the company’s reputation are available through TV programme, documentary film, media articles, books and also a website known as ‘McSpotlight’. Moreover, the big-Mac was ‘under attack’. McDonald’s was at a crisis in 2002 as the company posted its first ever quarterly loss. Its share price was at a lowest by 2003. And the profits for McDonald’s in UK plummeted by 70 percent. This showed the circumstances from the unethical deeds by the fast-food giant. Such incidents can be taken as one of the major problems face by the world-leading fast food restaurant. The company has been performed well in the international market. Somehow, its accusations on the organisational ethics had caused the company to encounter such crisis in their business. This is rather a bad impact to McDonald’s either in its strategic planning or its managerial board management and decision making. Furthermore, the company might found it easy to enter the market of United States but it was another story in Europe. Europe is not so positive about the corporation’s approach and had protested it for the past few decades. As the fast-food giant entersShow MoreRelatedMcdonalds Ethical Issues1125 Words   |  5 Pageshave read and interpreted from the case, the main issue is the ethical criticism of the fast food giant, McDonald, in Europe. By referring to the case, the organizational ethical issues which are filled around McDonald consist of food health, ill-treatment of animals, exploitation of children, and destruction of rainforests. Besides, anti-globalization, anti-American, anti-McDonald’s activism, and Europe governments had also been the concerns and ethical challenges for the fast food giant. First ofRead MoreMcdonald s Strength And Weakness1280 Words   |  6 PagesThis report will evaluate McDonald’s strength and weakness in terms of their ethical claims. The main aim of this report is to consider the reasons why McDonalds has been criticized by most of its consumers in terms of its pollution to its environment and the destruction natural rain forest, furthermore this report will discuss the nutrition effect McDonalds has on its consumers and the unhealthy meals that is produced by the company and how it courses obesity and health issues to its consumers. Read MoreMcDonalds: Ethical Responsibility1358 Words   |  6 PagesMcDonald’s: Ethical Responsibility Small business owners of fortune 500 companies, democrats, republicans, men and women all have ethical responsibilities that should always be considered. Mc Donald’s is a well-known restaurant around the world. Some people enjoy this fast food restaurant and also have made Mc Donald’s one of the leading fast food companies. Although, Mc Donald may have some tasty food, there are still many critics that think Mc Donald’s may have a lot of ethical issues and companyRead MoreBusiness Ethics Of The Fast Food Industry1681 Words   |  7 PagesFinal Paper – Unethical Businesses McDonald’s Background Mcdonald’s is an interesting coming when it comes to ethical behavior. They try to do such a good job building a public image supporting illnesses and other contemporary issues, however they continue to have awful menus leading to many health problems. The fast food industry is despicable when it comes to healthy lifestyles, and if we continue to promote this to our children and grandchildren the obesity issues facing our country will continueRead MoreEthical Challenges Faced By Mcdonald s1338 Words   |  6 PagesEthical challenges faced by McDonald’s Introduction Globalization and industrialization has influenced international business and ethics to consider a different approach to culture. There are certain perspectives to culture which demand change in the organizational and managerial functions. International companies today formulate separate business plans to strategically overcome cultural and ethical challenges in host countries. Globalization has internationally integrated the world with respectRead MoreInternal And External Factors Affecting Mcdonalds1468 Words   |  6 PagesII (A). INTERNAL AND EXTERNAL FACTORS AFFECTING MCDONALDS Due to globalization and increased competition in the fast food industry, a very complex environment is created for McDonald’s. There are various internal and external environmental factors affecting the functions of McDonald’s corporation and demands for new innovations. The factors are as follows: Internal Factors: Internal factors are the factors within the company, which affects the success and operation of business. The company canRead MoreEthical Issues Facing McDonalds1772 Words   |  7 PagesProblem/Issue Identification Ethical Issues Facing McDonalds McDonalds puts in a lot of effort in supporting children with severe diseases. However, the diet this company offers contributes to heart diseases, asthma, obesity, and likely even mad cow disease. Adults and children are getting the wrong message in the society today. For instance, around 59 of 250 hospitals house fast food restaurants. Expenditure on fast foods from McDonalds has been on the rise as years pass by. The company has beenRead MoreCross Cultural Ethical Perspectives993 Words   |  4 PagesCross-Culture Ethical Perspectives Amanda Bravo, Mary Malone, Doneice Johnson, Jose Robledo, Kanosha Mitchell, Josephine Johnson ETH/316 September 24, 2012 Bette Bellefeuille Cross-Culture Ethical Perspectives Globalization is common in most large organizations as they thrive to maximize revenue and expand customer base by establishing operations in different countries and within different cultures. Consequently, these organizations have to consider cultural perspectives of the countryRead MoreEthical Issues Of Mcdonald s A Public Company1272 Words   |  6 PagesETHICAL ISSUES Corporate Governance McDonald’s is a public limited company, meaning that ownership of the company is open for sale to the public. This may cause problems within the company in the instance that McDonald’s wanted to propose a change in their company. This means that the request would have to go through all the stakeholders in the company first. And since McDonald’s is a public company, it would be mean even more of a hassle trying to get all the stakeholders to agree to a newRead MoreStrengths And Strengths Of Mcdonald s1262 Words   |  6 PagesStrengths Strengths of McDonald’s in relation to its three motivation principles for a sustainable supply chain include the safe and high quality products without supply interruption.Safe and quality products go hand and hand with each other.Safe products include both the human and environmental safety aspects, and high quality products exceed the typical standards for products. Human safety from McDonald’s items include the USDA approved food standards, as well as each other country’s nationally

Renewable Sources of Energy Green Power - 931 Words

Debate Assignment Introduction Green power or green energy is the electricity which is produced from renewable sources and such renewable sources must be non-polluting. Earth has a self-cleansing mechanism capability which cleans or recover the environment naturally upto a limit, so pollution within that limit can be termed green. â€Å"The electricity produced from solar, wind, biogas, geothermal and low-impact small hydroelectric sources are referred to as green power or green energy as defined by U.S. EPA.† Many Consumers purchase green power to avoid harmful environmental impacts and also to benefit the environment by greenhouse gas reduction. [1] Nuclear Power: The first nuclear power station was opened on large scale in England in the year 1956. Uranium and its isotopes were used to generate nuclear power. In many parts of the world, uranium was extracted to generate Nuclear Power and which supplies about 11% energy needs of the world currently. A large amount of energy was produced from very little quantity of fuel and also no pollution was generated like fossil fuels. [2] There was a chain reaction inside a nuclear reactor to produce heat otherwise the working of nuclear power stations and fossil fuel-burning stations were same. Nuclear power worked on the process of nuclear fission in which collision of neutrons produce energy in form of heat. As a fuel Uranium rods were used in a nuclear reactor. As heat was released from the nuclear power station, carbon dioxide orShow MoreRelatedA Report On Energy Industry1614 Words   |  7 PagesEnergy Industry Focus on Renewables Ian Baynes – BUS376A – Sustainable Marketing Green technology is booming, yet a worldwide decrease in green spending has taken place for a second year in a row. According to a report done by Frankfurt School and sponsored by Bloomberg Finance, worldwide green spending for the fiscal year 2013 was $216 billion. U.S. Spending alone peaked to $50.8 billion in 2011 (CNN), before dropping to its current level of $36 billion (Frankfurt). There is a treasure-trove ofRead MoreSustainability And Construction Practices : Department Of Civil Engineering1256 Words   |  6 Pages 3 Scope of renewable energy 3 Types of renewable energy i. Solar power 3 ii. Wind power 5 iii. Biomass 6 iv. Geothermal energy 7 v. hydropower 8 Conclusion 8 References 9â€Æ' RENEWABLE ENERGY AND ELECTRICITY IN SUSTAINABILITY INTRODUCTION: It is the energy comes from natural resources like sun light, wind, rain water and geothermal heat. As we all know that coal, oil, gas are limited in nature they might run out some day renewable energy is the best wayRead MoreThe Invention Of The Industrial Revolution1204 Words   |  5 Pagesmade this possible. The power source of these machines is burning fossil fuels, such as crude oil, natural gas, and coal. When fossil fuels are burnt, gases like carbon dioxide, methane, nitrous oxide, and halocarbons are released. These are known as greenhouse gases. Greenhouse gases trap solar radiation in the earth’s atmosphere and cause the planet to warm. If there were no greenhouse gases in earth’s atmosphere the surface of the planet would freeze at night. Too much green house gas also has negativeRead MoreWhat Energy should be Considered for the Future?831 Words   |  3 PagesWHAT ENERGY SOURCES SHOULD BE CONSIDERED FOR THE FUTURE? As we move ahead in time, the population growth rate is increasing at an exponential rate. As a result of this the energy demand is increasing as well. To meet this demand, more and more energy is being generated. Conventional energy sources like natural gas and coal has been the main sources of energy production. At the rate we are going, these sources will be depleted very soon. These sources contribute to a major portion of greenhouseRead MoreNuclear Power : A Source Of Energy881 Words   |  4 PagesAnother source of energy that is available is wind power. Wind power is able to turn a mill that generates electricity. Wind power is a source of energy that is very reliable, steady, and consistent from year to year. The growth of the wind power sources can lead to more jobs that will help America s and the world s economy grow (Williams,What Are the Different). What is the cleanest and safest type of alternative energy? To some people s surprise it is actually nuclear power. Nuclear power is theRead MoreThe Implementation Of Green Energy Essay1270 Words   |  6 Pagesimplementation of green energy is new and has taken the business world by storm over the recent years, showing strides of change towards a more sustainable economy. As of September 22nd 150+ companies in the United States have joined the campaign that is committed to take climate actions. Goldman Sachs, Johnson Johnson, NIKE, Inc., Procter Gamble, Salesforce, Starbucks, Steelcase, Voya Financial, and Walmart have joined RE100, pledging to source 100% of their electricity from renewable energy to reduceRead MoreRenewable Energy Sources And The Global Warming1503 Words   |  7 PagesRenewable energy sources Let’s ask ourselves that when the erosion able elements of the earth is not achievable anymore and the glob is getting warmer day by day, what we are going to do to satisfy our requirements, and wants? How we can reduce global warming, decrease the negative impacts of greenhouse gas emission? What are some other natural origins by which we can continue our lives without hurting other existences in the earth? All these problems can be solved if we use renewable energy sourcesRead MoreRenewable Energy : An Essential Function Of Protecting Humans1454 Words   |  6 Pagesthe most promising solution is going green and eliminating fossil fuels. Although conventional energy such as coal, gas, and crude oil are the most popular energy sources, renewable energy including solar, wind, and hydroelectricity could provide the same amount of energy without the same detrimental consequences for our environment. Even though non-renewable energy produces more energy, and can be used for more tasks, renewable energy has an infinite source, and has less harmful repercussions toRead MoreThe Future Industry in Energy: Dropping the Concept of Nuclear Energy1209 Words   |  5 PagesThe Future Industry in Energy: Dropping the Concept of Nuclear Energy At the start of the mid 1950’s, the world was introduced to a new, alternative source of power that would revolutionize the energy industry; this power became known as nuclear energy. Since that time, nuclear energy seemed to pave the way in efficiency and supply power to countless cities around the globe. However, the past has shown that there are many major disadvantages to using nuclear energy. Today, many individuals believeRead MoreEnvironmental Economical Impacts of Green Energy1798 Words   |  7 PagesEnvironmental Economical Impacts of Green Energy Generating and supplying more green energy in the US can have a big impact in the environment and in our economy. With more green energy resources a big amount disasters that affect our environment can be reduced. Such disasters include oil spills, nuclear leaks and the emission of harmful pollutants. Electric power plants are one of the biggest contributors to pollution in the country due to the amount of carbon and sulfur dioxides that are released

Creativity and Innovation in Entrepreneurship †MyAssignmenthelp.com

Question: Discuss about the Creativity and Innovation in Entrepreneurship. Answer: Introduction: Creativity is the act of turning new and imaginative ideas into reality. This leads to the tendency of generating or recognizing ideas, alternatives, possibilities that may be useful in communicating to others, solving problems, and entertaining ourselves and others (Amabile,1998,). According to Robert in his 3rd edition on human resource, explains that there is need to be able to generate new alternatives and need to view things from different perspective in order to be creative. The uniqueness of these alternatives is experienced when fundamental qualities of thinking is applied (Berry,2006). Such qualities are; unpredictability, tolerance of ambiguity, the enjoyment of things heretofore, flexibility and be appropriate to the cognitive demands of the situation (Fillis,2010). Most creative individuals are very passionate about their works, remarkable humble, smart, openness and great deal of energy. Innovations is application of new ideas that meet new requirement and existing market needs for better solutions (Matthing,2008). This is basically creating more effective processes, products and ideas. It involves imagination, risk-taking, initiative in deriving different values from resources, and deliberate application of information (Shallcross,1973). The innovation is prerequisite for business organization to create revolutionary products then create new markets. In business, innovation is applied when the company employ new ideas, create dynamic products and improve the existing services to satisfy the needs and expectations of the customers (Sambrook,2009). Alliance creation, joint venturing, creation of buyers purchasing power and flexible working hours are facilitated by innovation especially in the social context (Sambrook,2009). When you create culture innovation and creative problem solving tactics, leads to a successful innovation which is an in-built part of your business strategy (Archibug,2002). It can also promote efficient work process, better productivity and performance in any business. Moreover, the company should be more open to the new ideas and adaptive to changes. Creativity is unleashing the potential of mind to conceive new ideas. This act as a starting point for perfect innovations because its all about introducing change into relatively stable systems (Anderso,2014). The companies that have done the best and made a difference over the long haul are those who are the most creative and innovative (Amabile,19880. They use innovative ideas from others as a spring board to create unique products, applications and extraordinary services for themselves. Innovation and Creativity in Real Sydney Tours The tourism industry is characterized by stiff competition due to globalization. The travel and guide industry is particularly of major concern for companies offering service in that the customers are able to compare prices and services online (Berry,2006). Real Sydney Tours has employed innovative technologies to transform customer experience out of its services. All travels conducted by the company involve use of either phone, tablet or laptop provided to guide and drive the company to enable them to make calls, access email services, check weather and store photos for the customers (Matthing,2008). The guides are able to differentiate their services by providing free internet services to its customers during the travel. Innovation is currently developing at a faster rate in Africa especially in industries, Agriculture and telecommunication. The developed countries like the US, Asian countries, Australia and Europe have had for a long time the most top innovative companies in the world as per Forbes (Sambrook,2009). African companies are slowly taking the lead in their respective countries in innovation ranging from media, shopping malls, fashion, tourism and hotels, restaurants, food and beverages. Safaricom is a telecommunication industry based in Kenya that is exploiting new ideas to offer excellent products and services to stay on the lead ahead of its competitors in this lucrative business. The major competitors for Safaricom in Kenya include Airtel, Orange and Yu Mobile. Safaricom is the largest mobile provider in Kenya that is leading in telecommunication industry in sub-Saharan Africa. Its huge growth is attributed to huge innovation in mobile transfer services using mobile known as M-Pesa. M-Pesa is abbreviation for mobile (M) and money (Pesa is Swahili word meaning money). Safaricom also offer other services through their shops including sale of high quality electronic devices, airtime and payment of utility bills. Communication with customers The company is most innovative in that it has best editorial team that publishes pamphlets and magazines to provide vital information to customers in relation to its products and services. Safaricom has revolutionized customer experience by offering real time assistance through use of social media and call centers. The customer can lounge for complains or seek assistance from the customer care employees who are present 24 hours a day, seven days a week to listen to customers. By combining a variety of channels including emails, social media and call center, Safaricom is able to enhance response rate to customers queries to handle growing demands of the customers. Safaricom use direct mail to send password secured financial statements to its customers (Anderso,2014). The Twitter enables customer to interact one-on-one with customer care. All these innovative communication strategies are meant to boost customer loyalty to Safaricom business. M-Pesa is a mobile based money transfer that was initiated by the company in the year 2007 and has now grown significantly with a customer base of over 20 million customers in Kenya alone. This service has further infiltrated to surrounding east African countries including Uganda, Tanzania, Sudan and Ethiopia. The money transfer requires the customer to buy Safaricom line and register with agents that are distributed across the country. A subscriber can then visit any Safaricom shop or registered agent with national identity card or Kenyan passport to deposit money on his or her line. The subscriber can then send money to a recipient at a low charges fee as little as $0.27 for sending up to $50 (Fillis,2010). The recipient on the other hand can cash out money at any Safaricom agent by presenting the secret code and ID. Safaricom has further incorporated other services to M-pesa, a subscriber can buy airtime from M-Pesa at no charges. Safaricom has diversified its service including allowing its customers to pay utility bills via M-Pesa particularly electricity bills. The majority of Kenyans rely on electricity as source of power and thus Safaricom has eased the way customers pay for electricity bills using pay bill number at their convenience. Some other services associated with M-pesa include transfer of money to non-users, purchase of airtime and the transfer of money between the service and several bank markets. Partnering with other companies Safaricom has partnered with Old Mutual Bank and Kenya Commercial Bank to offer mobile banking services to its customers. The M-Shwari is an innovative banking product for M-Pesa customers that allow people save and borrow money through their mobile phones. The most important part about M-Shwari is that it allows earn great interest on money saved and the customers can get emergency loan from M-Shwari at affordable rates. This service has increased the loyalty of Safaricom customers. M-Shwari is recognized as one of top innovation mobile industry since it has several benefits to customers including convenience, paperless, no transaction fee when moving money between M-Pesa and M-Shwari, access to credit facilities, no minimum balance, competitive interest and no ledger fees. All saving on M-Shwari earn interest to customers at rate of 7.5% per annum (Berry,2006). Similarly, the loan is levied a one-time charge of 7.5% (Berry,2006). M-Shwari is also abbreviation of mobile (M) and Calm (Shwari, a Swahili word meaning calm or smooth). M-Shwari is product offered by Commercial Bank of Africa (CBA) that partnered with Safaricom. The M-Shwari is innovative and has taken the Kenyan market by storm allowing most Kenyans especially in rural areas who do not have bank accounts to access digital financial services that increase value to customers. KCB M-Pesa is newest innovation entering Kenyan market that is as a result of partnership between Safaricom and Kenya Commercial Bank. KCB M-pesa was introduced in 2015 to transform money transfer platform in Kenya due to increased mobile penetration across the nation. The features of KCB M-pesa mimics those of M-Shwari however, the loan limit for KCB M-pesa ranges from Kenya shillings (KShs) 50 to KShs 1 million. Henry Wanyoike (Kenya, Athletics) Henry Wanyoike is one of the person(s) with reputable remarks when creativity and innovation is concerned. He was a promising runner on the Kenyan national team. At the age of 21, he lost 95% of his sight over a night in 1995 when a stroke damaged his optic nerves (Anderso,2014). Through several therapy sessions, he learned to become sufficient again and was able to return to athletics. This is because of his desire and willpower to become a champion despite the challenge he was going through. One year later, he was so passionate and he qualified for the Sydney 2000 Paralympic games (Sambrook,2009). His desire to take care of his guardian who was suffering from malaria, motivated him and he won the gold medal in the 5,000m, guided by the shouts of the crowds. He followed that performance with the gold medal in the 5,000m and 10,000m at the ATHENS 2004 Paralympic Games (Anderso,2014). Despite many challenges, he has created numerous innovations in his country Kenya and world at large. Henry is involved with several charity projects in Kenya and throughout the world. He is also blessed to run his own organization, the Henry Wanyoike Foundation (HWF). This foundation is known to raise money that take care of the people with cataract operations in Kenya. He has also been nominated to the Kiambu county assembly to further the interest of the disabled. He has further become all round as people from his ward and beyond approach him with a myriad of social-economic problems afflicting them (Andrso,2014). This foundation is also involved in giving motivational talks to the Kenyan youth. The foundation is also concerned with campaign that really addresses importance of conserving the environment. Henry was acting as a role model by taking a walk with several youth as they clean garbage dumpsite areas in his county. During the valentines day when everybody in the world was celebrating their loved ones, Henry and his friend Joseph were busy planting trees at Karura forest which is one of the largest forest in Kenya. Kenyan women are flowing with creativity and innovation in various fields. They have made their remarks in society by influencing a lot of change and progress in Kenya and world at large. Gina Din is a managing director of Gina Din Corporate Communication (GDCC) in Kenya and ambassador of the Kenya red cross (Daniel,2013). This was a follow up of many times she was involved in mobilizing resources for humanitarian assistance on behalf of the Kenya red cross organization. She is specializing in strategic communication and public relations. Most of her clients are Safaricom, KCB, Kenya airways and Kenya Red Cross. Through her innovations, she has spearheaded GDCC to a level that has seen the company consecutively win the prestigious public relations consulting firm ward for many years (Daniel,2013). She has been a member of Eco-bank Kenya Ltd. She has implemented several social multi-level retail merchandising business targeting skilled, unemployed Kenyan youth, operates. She is recognized for her business innovation and leadership in both her community and internationally. References Amabile, T. M. (1988). A model of creativity and innovation in organizations.Research in organizational behavior,10(1), 123-167. Anderson, N., Potocnik, K., Zhou, J. (2014). Innovation and creativity in organizations: A state-of-the-science review, prospective commentary, and guiding framework.Journal of Management,40(5), 1297-1333. Archibugi, D., Iammarino, S. (2002). The globalization of technological innovation: definition and evidence.Review of International Political Economy,9(1), 98-122. Baregheh, A., Rowley, J., Sambrook, S. (2009). Towards a multidisciplinary definition of innovation.Management decision,47(8), 1323-1339. Baron, R. A., Tang, J. (2011). The role of entrepreneurs in firm-level innovation: Joint effects of positive affect, creativity, and environmental dynamism.Journal of Business Venturing,26(1), 49-60. Berry, L. L., Shankar, V., Parish, J. T., Cadwallader, S., Dotzel, T. (2006). Creating new markets through service innovation.MIT Sloan Management Review,47(2), 56. Boston Business Journal. (2017). Reytheon Company profile. Retrieved on April 28, 2017 from https://companies.bizjournals.com/profile/raytheon/125928/?mkt=boston. Daniel, B (2013). Creativity and Innovation: your keys to successful organization. Updated on 23 April ,2013. Retrieved on April 28, 2017 from https://m.huffpost.com DeFillippi, R., Grabher, G., Jones, C. (2007). Introduction to paradoxes of creativity: managerial and organizational challenges in the cultural economy.Journal of Organizational Behavior,28(5), 511-521. Fillis, I., Rentschler, R. (2010). The role of creativity in entrepreneurship.Journal of Enterprising Culture,18(01), 49-81. Fink, A., Benedek, M., Grabner, R. H., Staudt, B., Neubauer, A. C. (2007). Creativity meets neuroscience: Experimental tasks for the neuroscientific study of creative thinking.Methods,42(1), 68-76. Im, S., Workman Jr, J. P. (2004). Market orientation, creativity, and new product performance in high-technology firms.Journal of marketing,68(2), 114-132. Krishna, R. R.., Swathi, A. (2013). Role of creativity and innovation in entrepreneurship.Innovative Journal of Business and Management,2(5), 112-115. Kristensson, P., Matthing, J., Johansson, N. (2008). Key strategies for the successful involvement of customers in the co-creation of new technology-based services.International journal of service industry management,19(4), 474-491. Moorcroft, R. (2001). Creativity in business.The British Journal of Administrative Management, (28), 4. Raytheon. (2017). Always There. Dedicated to our Global Customers. Retrieved on April 28, 2017 from https://www.raytheon.com/ourcompany/global/. Shallcross, D. J. (1973). Creativity: Everybody's business.Journal of Counseling Development,51(9), 623-628. Markos, S., Sridevi, M. S. (2010). Employee engagement: The key to improving performance.International Journal of Business and Management,5(12), 89-96.

Management Accounting Product Costing System

Question: Discuss about theManagement Accountingfor Product Costing System. Answer: Product Costing System: The term product costing is the determination of all the business expenses that pertains to the manufacture of the various different products. These are the costs that includes the purchase of the raw material, wages of the workers, costs of the transportation and the fees of the retail stocking (Small business chron, 2016). As per AASB 102, the cost of the purchase of the various inventories would include the following: Purchase price Import duties Other such taxes All the costs incurred to bring in to material to its present condition and use The cost of the conversion would include all the costs that are related with the various units of production such as the raw material and the direct labour. The fixed overheads would remain constant over the costs of production that would remain constant over the volume of the production. The allocation of the fixed production overheads is based upon the production facilities that are available (AASB, 2016). Schedule of Goods Manufactured: Schedule of cost of goods manufactured Particulars Amounts in $ Beginning raw material inventory 25,000.00 Add: cost of raw materials purchased 1,20,000.00 Less: ending raw material 24,000.00 Raw material used 1,21,000.00 Add: manufacturing overhead 57,100.00 change in work in progress inventory - Cost of goods manufactured 1,78,100.00 Schedule of Cost of Goods Sold: Schedule of cost of goods sold Particulars Amounts in $ Beginning finished goods inventory 12,500.00 Add: cost of goods manufactured 1,78,100.00 Less: ending finished goods inventory 13,600.00 Cost of goods sold 1,77,000.00 T Accounts: Raw Materials Op Bal 1 July 25,000 Purchases 1,20,000 Mat Consumed 1,21,000 Bal c/f 30 June 24,000 1,45,000 1,45,000 Manufacturing OHDS Depreciation -Factory Building 6,500 Applied OHD 53,550 Depreciation -Factory Equipment 8,900 (850 hours @63) Factory Manager's Salary 12,000 Factory Supplies 5,000 Under-applied overheads 3,550 Indirect Labour Cost 15,000 (Balancing figure) Insurance - Factory 5,000 Repair Maintenance - Factory 2,500 Land Tax-Factory 2,200 57,100 57,100 WIP Op Bal 1 July 8,000 Material Consumed 1,21,000 Direct Labour Cost 35,700 Cost of Goods Produced (Prime Cost) 1,57,200 (Balancing figure) Bal c/f 30 June 7,500 1,64,700 1,64,700 Accounts Payable Op Bal 1 July 20,000 Payment made 1,17,500 Purchases 1,20,000 Bal c/f 30 June 22,500 1,40,000 1,40,000 Finished Goods Op Bal 1 July 12,500 Cost of Goods Sold 2,21,650 Administrative expenses 12,000 (Balancing figure) Cost of Goods Produced 1,57,200 Manufacturing OHDS applied 53,550 Bal c/f 30 June 13,600 2,35,250 2,35,250 Cost of goods sold Administrative Salaries (Sales) Depreciation Sales Office General Sales Liability Insurance Sales Manager's Salary Income Summary 2,21,650 Travel Entertainment Expenses (Sales) (Final COGS) Cost of Goods Sold 2,21,650 2,21,650 2,21,650 Part C: (i) Overhead applied during the year 53,550 (ii) Calculate the total of actual indirect / overhead cost 57,100 (iii) Under applied overheads 3,550 (iv) Journal Entry Profit Loss A/c Account Debit 3,550 To Under-applied overhead..Credit 3,550 Over and Under Applied Overheads: There is always a chance that the manufacturing overheads may be less applied or more applied to the cost of the manufacturing overhead. In case, the manufacturing overhead applied to the work in progress is much more than the manufacturing overhead that has been incurred during the period, then it is termed as being over applied and the manufacturing overhead applied to the work in progress is much less than the manufacturing overhead that has been incurred during the period, then it is termed as being under applied. In both the following cases, the following entries are passed: The occurrence of the over or the under applied overheads in the business of manufacturing is always based upon the usage of the predetermined overhead rate (Accounting for management, 2016). Part D: The overheads can be over / under-applied when estimated overheads differs from the overheads actually incurred. If actually incurred overheads exceeds the estimated overheads then overheads can be under-applied and vice a versa. A company can deal with over/under applied overheads in any of the following ways: a) Charged to Costing Profit Loss Account Profit Loss A/c Account Debit 3,550 To Under-applied overhead..Credit 3,550 b) Calculate supplementary rate and charge to cost of goods sold Cost of Goods Sold Account Debit 3,550 To Under-applied overhead..Credit 3,550 c) Carry forward to the next year for adjustment Under-applied overhead Carry forward to Next Year 3,550 To Under-applied overhead..Credit 3,550 Standard Costing: The term standard costing is the cost that the company should incur when it comes to producing the goods. This is somewhat based upon the past experience of the company and the actual costs that could have been incurred in the last quarter or last year. The variations between the actual costs and the standards costs are then analysed and then appropriate actions are taken. The following are the various advantages of standard costing: There is a budget that is based on the standard costs since it is quite not possible to include the same in the exact actual cost on the day on which the budget is finalised. It is quite easy to print a report wherein there is a period end of the balance of an inventory and then the same is multiplied by the standard cost for each of the items. It becomes easy to apply the standard overheads rate instead of the adjustment of this rate in each and every months. In case the company deals with the custom products, then uses the standard costing for the purpose of quoting the price of the products that are manufactured based on the requirements laid down by the customer (Accounting tools, 2016). References: Accountingformanagement.org. (2016).Over or under-applied manufacturing overhead - computation, disposition, example | Accounting For Management. [online] Available at: https://www.accountingformanagement.org/over-or-under-applied-manufacturing-overhead/ [Accessed 22 Sep. 2016]. https://www.aasb.gov.au/. (2016).AASB 102. [online] Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB102_07-04_COMPjun09_01-09.pdf [Accessed 22 Sep. 2016]. Smallbusiness.chron.com. (2016).Product Costing vs. Cost Accounting. [online] Available at: https://smallbusiness.chron.com/product-costing-vs-cost-accounting-37642.html [Accessed 22 Sep. 2016]. www.accountingtools.com. (2016).Standard Costing. [online] Available at: https://www.accountingtools.com/standard-costing [Accessed 22 Sep. 2016].