Food Goods Vs Whole Food Artifacts - 1339 Words

From trendy reusable grocery bags, to Michelle Obama s organic garden at the White House, food and other food industry has changed. Over the past years the education of organic and whole foods has increased. Most organic foods are announced as heather and preservative free, many companies are now offering â€Å"gluten-free† products. Some people my wonder to themselves, â€Å"Why are Americans willing to pay double the amount for organic products†. Will this just be another popular trend, or are there really heath benefits from eating nonfat goods vs whole food artifacts? American go with the flow of organic. Many health based series, such as The Doctors, go on how Americans should explore the perimeter of our stores, and focus on growing more fresh produce. While discussing Maria Rodale s book, on how to give health researches along with conversations on chemical and organic farming; its stated the unacceptable cost of chemical farming has on our health and the enviro nment. â€Å" She traces the genesis of chemical farming and the rise of the immense companies that profit from it, bringing to light the government’s role in allowing such practices to flourish. She further explains that modern organic farming would not only help reverse climate change by reducing harmful carbon emissions and soil depletion, but would also improve the quality of the food we eat, reduce diseases from asthma to cancer, and ensure a better quality of life in farming communities nationwide.†, stated in theShow MoreRelatedThe Relationship Of A Relationship With A Partner And Learn Patience And Acceptance761 Words   |  4 Pagesto develop Relationship’s (platonic/romantic) with people from other cultures? ï  ¶ Some just want a platonic relationship instead of a romantic relationship. ï  ¶ There’s no connection between the two. ï  ¶ Some want just a romantic nonsexual relationship vs a nonromantic sexual relationship. ï  ¶ Afraid of getting hurt because of previous relationships ï  ¶ Hesitant to develop relationships/commitment The reasons that pertain to me are Afraid of getting hurt because of previous relationships, and HesitantRead MoreSociology Exam Study Guide3121 Words   |  13 PagesThanksgiving Ex: women cleaning up vs. men watching football. ââ€" ª Families teach infants( adults ââ€" ª School, church, way girls behave, way boys behave ââ€" ª Interdependent ââ€" ª Not accidently; on purpose ââ€" ª Social norms we have to follow ââ€" ª Which we don’t think about. ââ€" ª Interdependent (relying on someone else) ââ€" ª Family (rely on family) ââ€" ª We eat someone else’s food (don’t grow our own food) ââ€" ª Clothes fromRead MoreAgile Development for Non Software Industries3718 Words   |  15 Pagesbe applied to very different domain. 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The Issue Of Gun Control - 1578 Words

Few topics can generate more of a divided opinion than gun control. In reviewing the following case study, â€Å"Case 8.4: Have Gun, Will Travel†¦to Work†, several important questions will be discussed involving moral and legal rights of both the employee and the employer. This case involves the dilemma of a company’s rights to protect its employee’s verses an individual’s right to bear arms. In 2002 several employees were terminated for violating company policy by keeping guns in their vehicles while at work. Although at the time there was no state or federal law prohibiting the company from dismissing an employee for having a gun in their vehicle, this action by Weyerhaeuser, a Seattle-based timber-producing company set in motion a legal†¦show more content†¦Prior to 2004, there was no federal or state law allowing an employee to have a gun in a privately owned parking lot against the owner’s wishes. Beginning with Oklahoma case, ma ny other states have passed laws; nearly half of the states have recently enacted so-called â€Å"guns-at-work† laws. (Reed Scardino, 2015) The argument for a gun in the car is that the individual has a right to defend themselves during the trip to and from work. Also, an individual has a right to have a gun in their car since the vehicle is the employees’ private property. So you have a moral right to have a gun and a moral right to keep that gun in your privately owned vehicle. From the business side, an employer has a duty to provide a reasonably safe working environment. This is an OSHA standard. OSHA rules regulate the workplace for health and safety. Employers who violate the OSHA, â€Å"general duty clause,† can be issued citations, fines, and penalties. Another critical concern is that the employer has a duty to provide a, â€Å"reasonably safe work environment†. (Reed Scardino, 2015) So the traditional idea and policy that allowed employers th e right to ban employees from bringing guns onto company property, even if stored in personal vehicles that are parked in a company owned lot has changed for many states. Currently, states are heartily siding with employees whoShow MoreRelatedGun Issue And Gun Control1401 Words   |  6 PagesUniversity, Gun Politics has been a course I have aspired to take. While many enroll in such a course looking for an escape from the â€Å"collegiate liberal echo chamber† or as an outlet for their conservative agendas, I saw the class as an â€Å"entrance to the dark side.† My views on guns prior to the class were, I would call, polarized yet uninformed. In most of my discussions, I would cite the Australian 1996 National Firearms Agreement as precedent for how American politicians should approach the gun issueRead MoreThe Issue Of Gun Control Essay1646 Words   |  7 Pagessomebody who wants to inflict harm on other people to get his or her hands on a gun.† (Simple Minde d Gun Control). Gun control is a controversial issue worldwide. The reason why this has attracted so much attention is because not everyone is in favor of gun control and each side brings up excellent points about the issue. Research related to this issue strongly supports the claim that there SHOULD be more gun control laws. Three arguments that prove this position are (1) Incidents like Sandy HookRead MoreThe Issue Of Gun Control1489 Words   |  6 Pagessplit on the issue of gun control. We have seen many violent shootings and innocent people dying because of gun violence. Some Americans believe we need strict gun laws to protect our children and ourselves from these horrific tragedies. Other Americans believes it is our rights as Americans to posses’ guns and we are entitled to that right in our constitution. There are also some Americans that are stuck in the middle and can see both sides but recent events have definitely caused this issue to be inRead MoreThe Issue Of Gun Control1031 Words   |  5 Pagesintegrate them in a way that will trigger a new viewpoint on the subject. Gun control is something that should be enforced across the world in order to save lives. In the United States there is a ratio of 88.8 guns per one hundred persons (GunPolicy.org). Those numbers award us with the highest total per capita number in the world. With that amount of firepower there needs to be an efficient way to regulate who exactly can purchase a gun. Since 1791 when the second amendment was ratified there have beenRead MoreThe Issue Of Gun Control1705 Words   |  7 Pagesaway without preface or reason. All someone needs to do is pull the trigger. In today’s world, guns are far too accessible to the people of society. We hear in the news, stories of mass shootings, homicides, and suicides; most of which are caused by the activation of a gun. A hot-button issue, gun control is one of the most debated topics in American politics. Should we, or should we not, be able to own guns? Although it infringes on the Second Amendment that provides the right to bear arms, this amendmentRead MoreThe Issue Of Gun Control951 Words   |  4 PagesGun control has been a big topic for the past decade in the united states. These debates will rise and fall time in and time out after something horrific happens in the state. Anti-Gun supporters do not realize that it is extremely difficult to regulate something in the states that is a big portion of our economy.Would stricter gun laws change anything? So far statistically It has been proven otherwise one must consider how a citizen would defend themselves when they are faced with terror. How willRead MoreThe Issue Of Gun Control929 Words   |  4 PagesGun Control Getting arrested yesterday was not the highlight of my week. I was hungry; so I went to Wal-Mart get some charcoal, lighter fluid, and steak. I put the charcoal in the grill and the lighter fluid on the coals. I got a little lighter fluid on my arm, but I didn’t pay it much attention. I lit the match and threw it on the coals. I looked down and my sleeve was on fire. I was waving my arm in the air, trying to put it out. Then here they come the police pulled in and tackled me to theRead MoreThe Issue Of Gun Control1552 Words   |  7 PagesThe issue of gun is always controversial. Firearm can be used as defending or an assaulting weapon. In United States, firearm increase the rate of homicide, suicide and gun violence, which can harm and murder people. Moreover, taking away people’s gun will not work effectively because the murder and criminal will find another ways to get guns. Also, the black market will appear for the people who cannot get guns from regulated market s. In addition, if regulated guns are banned, murderers may useRead MoreThe Issue Of Gun Control1678 Words   |  7 PagesJanuary 2014 The 2nd Amendment Over the past few years, the issue of gun control has been widely discussed. You surely have heard the phrase, â€Å"Guns don’t kill people, people kill people† uttered and i wholeheartedly support this statement. It is important to treat guns responsibly so they do not end up in the wrong hands. I believe gun control violates our inalienable rights. Another piece of our liberty will surely be taken away if guns are banned, and socialism and totalitarianism will be rightRead MoreThe Issue Of Gun Control1208 Words   |  5 PagesWill Christopherson Traverson English 2 1 March 2017 Gun Control The United States has 88.8 guns per 100 people, or about 270,000,000 guns, which is the highest total and per capita number across the globe. The current public gun control debate in the United States seems to be placed on standby until it is sparked up by a major mass shooting. There were at least 126 mass shootings between January 2000 and July 2014.(pro). Opponents of more gun laws accuse supporters of using a horrific event to further

How to Find My Computer Essay Topics

How to Find My Computer Essay Topics My Computer Essay Topics and My Computer Essay Topics - The Perfect Combination Nobody forgets their very first CPU. Exploits are now extremely sophisticated and it's hard for IT to keep up. In Conclusion, it's important that you download totally free games from reliable websites. You will certainly get the best computer game that is suitable for your gameplay here. Taking into account that lots of persuasive essays concern controversial topics, before writing, you might want to sit down and think of what your opinion on the topic actually is. The first aim is to supply a wide introduction into the background of machine learning techniques and its principles. The second goal is to supply the students with a comprehension of the potential of machine learning procedures, and hands-on knowledge in how they may be applied to address real-world difficulties. Above, is just some of the most well-known computers and an instance of their differ ences. My computer is in fact a big role in my life particularly when it comes out to helping out a friend. There's no need wasting time whilst doing homework because we can aid you with that assignment quicker than you believe. All you have to do is write a message in the internet chat, and we are going to answer all the questions about price, deadlines, other particulars. All you have to do now is make an option of topic that interests you, carry out the required research required to gather enough vital info and begin writing. Even when you're not a computer science teacher, each one of your students may benefit from figuring out how to code. Along with participating in an extensive discussion of system security, students gain hands-on knowledge in diagnostic and development methods. In fact, students in my class learn to create computational thinking abilities. Therefore, many students and employees decide to obtain cheap essay rather than writing it themselves. My math class proved to be a pure environment to demonstrate how computers can be utilised to better understand geometry formulas. There quite a few ways you may keep presentation entertaining and persuasive. The course will center on introducing wide range of methods utilized in modern multimedia analysis-based software development. All the courses consist of activities that are self-explanatory and simple to use but get increasingly challenging. On the flip side, Per Concurrent User is based on a set quantity of users that may access the software at once. Distributed systems is a really good example. Not that you're lucky, it simply suggests that the computer is indeed not a fantastic place to put away smut. Computers are a particular sort of machine known as a universal machine. A computer doesn't require all the components mentioned previously. In my home it is something that is needed especially for entertainment. Mainly intended to do data processing, in addition, it supports structured programming and recursion. You just need to dial the charter communications customer service phone numberand you'll locate the skilled and skilled technicians are prepared to serve you with all potential troubleshooting solutions. My experience has been that when the developer receives payment for software, it may take next to a miracle to receive a refund of any sort. There are loads of different apps and software available which enable you to learn computer programming or coding all on your own. In reality, the idea of a computer has come to be nearly synonymous with the term PC. Digital art ought to be treated equally to conventional art. 35. Flat 2 dimensional images are simpler to recreate than real objects since they are already 2 dimensional so that you do not need to translate movement or changing light conditions you're copying a fixed image.

The Electronic Health Record Implementation Cycle Essay

Why do RECs exist Regional Extension Centers , equipped with personnel and resources exist to provide support and advise eligible providers in all stages of the electronic health record implementation cycle. To make EHR implementation easier, these centers act as support and resource centers thus help increase the quality of care offered while maximizing overall productivity by helping in the achievement of meaningful use. According to McBride, (2011) The sole reason for the existence of RECs exist is to assist practitioners get through the EHR selection and implementation process with their sanity intact. How Healthcare providers benefit from REC RECs improve information availability. Health care providers can quickly access patient records from inpatient and remote locations for more coordinated, efficient care at the time they need it to make a decision. RECs form the foundation for quality improvements. Through reliable access to complete patient health information, providers can ensure safe and effective care. EHRs place concise and complete information about patients health and medical history at providers fingertips thus providers can give the best possible care leading to better patient experience and better patient outcomes. EHRs support provider decision making by allowing providers to make efficient and effective decisions about patient care through; improved aggregation, analysis and communication of patient information, clinical alerts and reminders,Show MoreRelatedImplementing Electronic Health Record994 Words   |  4 PagesRunning Head: Organizational Change Implementing Electronic Health Record Electronic Health Records Healthcare organizations face notable challenges concerning information accuracy. This can impact both patient privacy and the delivery of care. For instance, if patient information is not properly transmitted from the physician to the pharmacy, medication errors can result which can have detrimental impacts on a patient’s health. Given the importance of improving patient outcomes, theRead MoreThe Electronic Health Records ( Ehrs ) Essay1644 Words   |  7 Pagesprovide medical records that will help patients track their conditions. The Electronic Health Records (EHRs) have revolutionized the process of clinical documentation through direct care to the patient. This electronic health record is a new technology that helps maintain patient’s privacy and to direct care of the patient. Both Computer systems and EHRs can facilitate and improve the clinical documentation methods, which is beneficial for all patients, the care teams, and health care organizationsRead Mo reThe American Health Information Management Association1383 Words   |  6 PagesThe American Health Information Management Association (AHIMA) is a recognized, respected association of health information management (HIM) professionals worldwide. Founded in 1928, AHIMA has become a respected authority for professional education and training in the effective management of health data and medical records needed to deliver quality healthcare to the public. Throughout AHIMA’s history back to 1928, the American College of Surgeons established the Association of Record Librarians ofRead MoreInformation System Application For Decision Making1289 Words   |  6 Pagesof the list of priorities that healthcare providers have to foster that attainment of the above-mentioned objective is the implementation of Electronic Health Record (EHR) Systems. Therefore, over the past decade, there has been a push for healthcare organizations and physicians to transition their practice from the traditional paper-based structures to electronic health records systems. However, certain challenges exist in the attempt to implement EHR systems within healthcare organizations. A majorRead MoreThe Globalization Of The Healthcare Industry1847 Words   |  8 PagesThe past decade has been a unique one for the healthcare industry in the United States, defined by new legislation, political strife, and revolutionary ideas in practice and payment. An aging population, coupled with the implementation of the Affordable Care Act, which created an uptick in the number of citizens covered, gave birth to a new problem for hospitals and insurers alike – rising costs of healthcare delivery with declining revenues. With the shifting payor mix leaning more and more towardsRead MoreHealth Center : Ehr Implementation Project1719 Words   |  7 PagesRequest for Proposal Legendary Health Center EHR Implementation Project Questions due by December 19, 2014 Responses due by January 5, 2015 Please submit all questions to Karen Lankisch klankisch@legendaryhealthcenter.org with the subject of either RFP Question or RFP Response Legendary Health Center 1234 Main Street Cincinnati, OH 45245 â€Æ' Introduction Overview of Legendary Health Center Legendary Health Center (LHC) is a general health center serving the residents of Eastern OhioRead MoreImplementing Integrated Electronic Health System1008 Words   |  5 PagesImplementing an Integrated Electronic Health System A significant, impactful trend on healthcare organizations (HCOs) is the implementation of technology-based information systems (IS). 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The Role of Italian Government in Managing their Finance and Economy Free Essays

string(144) " lower classes of municipalities and regions due to the limited resources with respect to the people and industries they have in their regions\." There are many insights and studies already conducted with respect to the government system of each nation. Studies were also made to observe how particular governments run the economy of the respective states. Such aspects that include the financial organization of a country, infrastructure programs, foreign policy are some of the most important issues that directly affect the economy of a specific state. We will write a custom essay sample on The Role of Italian Government in Managing their Finance and Economy or any similar topic only for you Order Now Moreover, the form of government is also critical in evaluating the total progress and status of a nation. There are instances that the form of government has direct relation with how well the economy is being run by the ministers and officials of the concerned nation. Italy has very interesting issues with regards to government policies that is being applied throughout the whole nation. In addition to that, Italy is a nation that has experienced various economic turnabouts that did affect the lives of its citizen. It can also be noticed how the government handled these issues and run the Italian economy. Government Regulation on Media in America iframe class="wp-embedded-content" sandbox="allow-scripts" security="restricted" style="position: absolute; clip: rect(1px, 1px, 1px, 1px);" src="https://phdessay.com/government-regulation-on-media-in-america/embed/#?secret=REKVrOKchD" data-secret="REKVrOKchD" width="500" height="282" title="#8220;Government Regulation on Media in America#8221; #8212; Free Essays - PhDessay.com" frameborder="0" marginwidth="0" marginheight="0" scrolling="no"/iframe One of the interesting facts and issues that are all about Italy is when the government implemented decentralization in running the economy. There are lots of advantages being decentralized in running a government rather than being centralized in the various organization structures and bureaucracy. On the other hand, it would do more harm to the economy of a nation once decentralization is not properly managed. The Italian government had decisions leading to these type of management wherein there would be more power being given to municipalities and provinces in running their respective territories. Italy once was a country that is centralized and such moves to amend the strategies in running the government will sure have numerous flaws, evidently because the new system is not yet fully absorbed by those that will be affected by such changes. The idea of decentralization came from the pressures being applied by the regions in the national government of Italy that are considered to be wealthy enough to support their own expenditures and services to the electorate. Such demand to shift the government framework to federalism is being pushed through since the government failed to deliver such service developments adequately to all of its territory. It is also undeniable the influence of these advocates to federalism since the government should have out rightly silenced all of these political pressures. The law that provided the outline for this modified system of government leads the country to various issues and disputes that need to be resolved. According to the Bassanini law (Piperno, 2000), such shift into federalism will provide a new era of how the government will run the economy of the country with a more balanced approach considering the regions, provinces and municipalities involved. Under this framework, more authoritative powers will be given to regions, provinces and municipalities with regards to the strategies on administering their respective local economy. However, according to the law, the national government can still hold authority on decisions that is of national interests. Such limitation is provided in the law to oversee the local authorities in administering their official functions. In addition to that, the law has set limits on the powers given to the local government entities such as any provision or ordinances should foster cooperation among local authorities, and promoting full accountability and responsibility in the decisions being made by the concerned local officials. This also includes the autonomy given to local units in collecting and managing taxes for their respective territories. Such introduction of local monetary collection system and management has further strengthened the power of local officials to collect taxes and dues form their citizens. The table below describes the amount of shares from different government levels. Share of different levels of government on total public sector revenue and expenditure (Piperno, 2000) Central Government Local Government Social Security Agencies Year Revenues Expenses Revenues Expenses Revenues Expenses 1980 59. 1 42. 6 6. 1 27. 1 34. 7 30. 1 1981 59. 7 42. 9 6. 8 30. 4 33. 26. 5 1990 61. 6 47. 4 7. 7 27. 6 30. 6 24. 9 1991 61. 7 47. 0 7. 9 27. 7 30. 3 25. 1 1993 61. 6 50. 1 9. 3 24. 5 29. 0 25. 3 1994 60. 2 47. 7 10. 7 25. 6 29. 0 26. 5 1995 59. 5 48. 6 12. 3 24. 6 28. 1 26. 7 1997 56. 9 40. 6 10. 7 26. 7 32. 3 32. 5 As seen on the table, the local government has increased revenues from the year 1980 up to 1997. This effect was caused by the continuous empowerment of the national government to the local municipalitie s to collect taxes for their respective regions. A significant increase of approximately 5% in the revenue collection was observed and the decrease in the revenue collection under the national government was due to the decentralization process that is being pushed by the officials of the Italian government. These numbers are expected to continue its trend as the advocacy for local government empowerment carry on to its full extent. Legislation made this financial decentralization implemented in the whole structure of the taxpayers to be shared with the national government. The local authorities also ventured to an enhanced system of putting taxes into the petrol industries to improve the tax collection scheme government as stated in their revised revenue distribution law. The local government also made substantial increase on the percentage of taxes being collected to its citizen and the industries to enable them to cover the administration’s expenditures and the budget deficit they have. As a result, many regions in the northern part of Italy made their corresponding local budgets better that before these decentralization measures were implemented. On the other hand, little effect was observed on the lower classes of municipalities and regions due to the limited resources with respect to the people and industries they have in their regions. You read "The Role of Italian Government in Managing their Finance and Economy" in category "Papers" Thus, there are still adverse effects as observed in these mentioned low income regions. With regards to the Italian government’s effort to administer the whole country, the laws in the land made it clear about all the interventions and systems in the economy. Knowing the structure of a particular government is essential because this is adds up to the bureaucratic control and distribution of services to the populace. This would also provide hints on how the economy is greatly affected by this form of government organization. The Italian government structure consists of the central government, regions, provinces and municipalities. In the present system, the national government holds a tough authority to regional governments. One particular example is that the central government still classifies laws and ordinances that the regions should implement even the regions were given powers to formulate their own legislation measures. The national government can reject regional-made laws that they think would not bring good to the entire nation. There have been conflicts between the central and regional government and when these disputes were brought to the courts, the judicial system always favored the side of the national government. Regional governments were introduced in the Italian government framework only in the 1948 Constitution. (Piperno, 2000). This government entity were provided under the constitution legislative and administrative authorities in the fields of high importance like in agriculture, health sector, tourism industry, transportation departments and other relevant aspects in their respective territories. There were five regions that were established under the same constitution. Before the fiscal decentralization law, regions do not have autonomy in their taxation system and were supported by the national government in their expenditures. For example, the financial support for the health centers in the region comes from the national treasury only, since they do not have money to finance their own health units. Provinces, on the other hand, possesses only limited duties in the former constitution or before the decentralization take effect. There are also situations when provinces did not have any substantial role in administering their corresponding municipalities particularly in those big municipalities and the metropolis. For the other municipalities, their control is mostly seen to take effect in terms of governance and support to the little municipalities and through proper management in rural areas. Municipal governments are mainly responsible for the basic services needed by the people such as potable water systems, domestic waste disposal systems, and other usual necessities of its citizens. With the aid of new legislations, these municipalities were given more powers and privileges such as the rights to vote for their municipal head and the independence in tax collection system. With these new constitutional rights, any municipality can benefit on the taxes it collect and as a result, more funds can be used to spend on the basic services for the populace. On the other hand, the primary weak spot of this approach is that it may create imbalance between rich and poor municipalities since there would be less income for those who have limited collections but with higher expenditures compared to the richer municipalities. Because of that, each municipality needs to find new strategies to strengthen their fiscal situation to maintain a well balanced budget. The table below shows the distribution of revenues in the municipality level form the specified years covered by the statistics made by the central statistics office in Italy. As shown in the statistics above, municipalities then depends their finance on the central government like in the year 1970 until they were given new tax measures including tax autonomy in the year 1972 but only took its significant mark in the year 1996. Other aspects of the Italian government’s approach in running the economy reflects on some of the key issues like freedom from foreign interventions, political system, banking systems, transportation sectors, real properties, education, culture and other essential concerns. As a member of the European Union, the Italian government is bounded to follow the laws formulated by the union. However, Italian people will only be prosecuted by the Italian court and the laws of the land, and not on the laws of the union. Italy has more than 2 electoral parties making it more divisive in terms of policies being implemented by the ruling party. Such scenario made the government very unstable because of disagreements even between the members of the ruling coalition. Such problems were added further by accusations of corruption of the leaders and the increasing foreign debt of the country. The banking system in Italy is also greatly affected by the policies being implemented by the Italian government. The banking sector can also be a gauge to measure the economy of a particular country. With regards to the Italian banking system, it is still stable in terms of being part of the European Union which uses Euro as the currency. Since Euro currency is very strong compared to the other currencies, this carries the economy of Italy. Another factor is that the government has no control or intervention over the banking system, making it more independent against any influence that government leaders may bring. With all of the bad scenarios in the political system of Italy, the country still provides great attraction for business investors because of its various provisions to make Italy a better choice in the business climate. The Italian government also ventured into privatization of government owned and controlled corporations. These move by the government provided private firms to own and manage these enterprises and pursue upgrades in the service it gives to the Italian people. The government also has more savings since they do not have to spend public funds to run these corporations. Having said all of these information on how Italian government run their economy, it can be said that the economic growth of Italy depends greatly on the people who are positioned in vital areas of government structures like mayors, governors, legislators and the primary head of the country. These persons hold sensitive positions that dictate the nation’s policies and direction toward progress and continuous advancement with the rest of the world. Corrupt leaders will only add to the problems the country is facing. Italy needs responsible people who would think first the welfare of the nation before themselves. These dedicated people will surely deliver good output for the continuous progress of their nation, Italy. 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Johnson Turnaround free essay sample

It owned a chain of restaurants and retailing outlets. JPL had on average, 1000 employees including 80 general administration staff. JPL was wholly-owned by the Indian government before 80% of its shareholdings were acquired by the Hong Kong group of companies after 20 years operating. The objective of the takeover was the strategic priority to gain rapid international market share as well as to increase its ability to service an expanded and geographically dispersed customers based in the Middle East and the Indian subcontinent states. The company was structured into four main functional units namely, the Sales and Marketing, Finance and Accounting, Production and Services, and Human Resource Management. Each functional unit headed by a director, and together with the CEO, they formed the executive management team of the company. According to the Chairman, the company has been overwhelmed with problems ever since the takeover. The sales figures are keep declining but the operating costs are up. He suspected that the underlying causes of those problems are from the company’s credit control and inventories management. The Protagonist Azmi has been determined to be the protagonist in this case. He had been personally chosen by the Chairman of JPL to be the CEO of the company commencing in November 2009. The main task given to him by the Chairman was to plan and execute an appropriate turnaround strategy for the company. To have that to be done, Azmi had been reviewing the company’s financial statements and also focusing on the company’s credit control and inventories management. Prior to the reviews, he had found several problems that cause the downturn of the company. The Problems There were a few retail outlets owned by the company were persistently incurring losses, perhaps because of non-strategic locations. This problem worsened the conventional high operating costs that JPL has to face because of the rising of the raw material prices. While reviewing the financial statements, Azmi found out that for the year ended 31 December 2008, the company had incurred a loss of $10. 14 million. This was prior to the excessive spending in advertisement and promotional cost which amounted to $5 million in 2008. Azmi also found out that the company’s account receivable was poorly manage which cause the debt kept multiplying over the year. There was a significant $40 million total provision made for bad debts in the accounts over a 10 year period. Upon investigation, he discovered that the problem stemmed from wholesale distributors who were defaulting. The company also had been having negative cash flows in 2008 as well as the preceding years. This was due to the mismanagement of inventory and account receivable as well as the poor asset management. There were insufficient bank guarantees given by the dealers and wholesalers for the goods taken on credit up to one month. The company’s overall account receivable showed an average overdue more than 90 days. The company also accepting the placement of motor vehicles as part of collateral for the goods obtained. Azmi observed that there were a number of empty factories with old steel structures intact for the last 10 years. Azmi found heaps of obsolete spare parts left untouched in the store room while inspected the company’s assets. Azmi run through the fixed asset motor register and he realised that the most of the vehicles were more than 5 years old and had zero net book values. The Major Issues Most of the problems occurred in JPL were mainly caused by the company’s poor management control. This is including the debt or credit control management, inventory management, as well as asset management. If there is a deficiency in debt or credit control management, there will be a possibility of slow collection of receivables. The longer an account goes without being collected, the bigger the risk that it will never be collected, which later leads to insufficiency of operating cash for the company. The lack of inventory management shows that inventories move slowly to the customer, increasing storage and obsolescence cost. Because more money is tied up in inventory, the company was cashless and this will increase borrowings, which will increase interest expense. An efficiently run business produces lots of sales for each dollar invested in assets. On the other hand, an inefficient run business will tend to have assets sitting around idle and not generating sales. This was what happens in JPL where there were a number of empty factories with old steel structures intact for the last 10 years, and there were heaps of obsolete spare parts left untouched in the store room. Alternatives Available There are two alternatives available for Azmi to choose on how will he plan and execute an appropriate turnaround strategy for the company. Firstly, Azmi could just plan a strategy that will give an immediate benefit for the company but only for short-term, or secondly, he could plan an appropriate strategy that will consistently improve the company’s performance for a long-term period. Decision Criteria Since the company is in an industry that facing a lot of pressures such as product pricings, low entry barriers which causes high competitive, and differential consumer preferences, it is the best for Azmi to plan and execute the appropriate strategy that will consistently improve the company’s performance for a long-term period. This is to ensure the survival and successfulness of the company in this highly competitive industry in the future. Actions and Implementation Plans First and foremost, JPL should include Research and Development (RD) into the main functional units of the company. It is known that it will be very costly to invest to establish a RD department in a company, but it will later serve the company for the future benefits. This was proven by Nestle and Unilever whom dominated the consumer-based market in Asia Pacific region. These two companies invest heavily in RD, advertisement, and promotion. These are the market leaders and they spent in the range of 2-3% of their turnover to improve or at least maintain their market shares. With RD, JPL could do more research on demographic strategy so that the retail outlets can be located on strategic locations as sales can be improved for achieving higher profits. The case shows that the company incurred excessive spending in advertisement and promotional cost which amounted to $5 million in 2008. It is true that to generate more sales, advertising and promotion are essential, yet, $5 million is a big value. Sales and Marketing department should another efficient method and not too costly to advertise and promote products. The trick is to find the right balance between generating sales and controlling the expenses needed to generate those new sales. A company generating tons of sales will go bankrupt if its expense is out of control, and a company that tightly controls its expenses will fail if it does not generate enough sales. Net profit margin takes this trade-off into account, and indicates the company’s ability to generate sales while controlling expenses. Consecutively, to have good inventory and credit management control, the company should monitor and review their sale and collection record monthly or quarterly in order to make sure the supply of products will not be continued if the customers meet their credit limit. This is to discourage defaulting by customers, particularly in this case, the wholesale distributors. The supply will only be continued when the customers make the payment. By doing monitoring process, the company also can send the reminder to customers at least 2 weeks before actual date of payment. The faster the inventories move to customer and the faster the collection of receivables, the more cash the company will have available. The excess can be invested to earn interest income or reduce borrowing, which reduces interest expense. A number of empty factories with old steel structures intact for the last 10 years, and heaps of obsolete spare parts left untouched in the store room, are either to be utilized or to be liquidized. It is because if the assets are to be kept idle, it shows inefficiency of business. Therefore, if the company is able to operate on full capacity, it is best for utilizing all assets. Otherwise, if the company’s capacity is lower, the idle assets should be liquidized to avoid unnecessary maintenance costs.