Management Control and Audit Essay Example | Topics and Well Written Essays - 1500 words

Management Control and Audit - Essay Example Management accounting at present mainly includes managerial control techniques and auditing. In statistical concept and probability theory, the term ‘Variance’ is of great significance. Standard costing is used as a control technique. It refers to the preparation of standard costs and application of these in order to measure the variations from standard costs and analyze the causes of variations to maintain maximum efficiency in production. Such data is presented to management by means of variance analysis. Variances among price and efficiency are important in standard costing. Material price variance means, the part of material cost variance which is due to the difference between standard price and the actual price paid. Price variances will occur due to- Price variance is mainly related with the material concepts, where as efficiency variance is mostly related with labor concepts. Efficiency variance in relation to labor means, that portion of labor cost variance which arises due to the difference between standard hours specified for the actual output and the actual hours spent. Price variance is for the material purchased, and the efficiency variance is on for the direct labor. â€Å"Price variance is the difference between actual unit price and standard unit price, multiplied by actual quantity of input used. It reflects a change between the expected price and actual price of input. Price Variance = (Actual Price - Standard Price) x Actual Quantity where a positive result indicates an increase in costs (i.e., an unfavorable variance), while a negative result means a reduction in costs (i.e., a favorable variance).† (Business Definition For: Price variance. 2007). In case of an organization, there are mainly two types of control: budgetary control and financial control. Budget and budgetary control are related concepts in the theoretical aspects of Cost and

Analyse the market for Tesco Groceries within the UK Essay

Analyse the market for Tesco Groceries within the UK - Essay Example Founded in 1924, Tesco is the largest retailer in the UK market as well as the largest UK based international supermarket chain with 1,780 stores in the UK and 586 outlets internationally. The company which originally focused on food retailing has now expanded in to retailing of clothing, household electronics, fincial services, internet and telecommunications. Company is displaying tremendours financial performance with over 15% growth in its revenue reaching  £ 34 billion in year 2005 and a widely publicised operating profit of  £ 2 billion. With over 1780 stores spread across UK and a strong presence in Ireland and a host of other countries, with its 586 international outlets, Tesco retail operations employ over 240,000 employees. The UK supermarket segment operates on a highly differentiated platform where the segmentation is done on customer profiles, geographic locations as well as product and image offer of each player. The focus on differentiation in the industy is evident in the total expenditure of  £150 million on advertising by key players. Tesco initially positioned itself on â€Å"Best Value† platform and based its operations on the principle of "Pile it high, sell it cheap" approach of the founder Jack Cohen. While this positioning attracted the lower income classes, it created a cheap image of the company and alianated the middle class consumers. To counter this negtive image, the company revised its approach to "inclusive offer" a phraseused by Tesco to describe its aim of catering to all stratas of income gorups from the same stores (Tesco.com 2005) . Under this approach the company offers â€Å"Finest and Luxuary† range as well as low priced â€Å"Value† range to cater t o varying disposable income levels of its differentiated customer bases. The company also differentiate its outlets through five formats, which differ in shop floor size and the range of products sold. These

The Plastic Waste And Management Methods Environmental Sciences Essay

The Plastic Waste And Management Methods Environmental Sciences Essay This dissertation contributes new and unique evidence to the debates surrounding plastic waste management options and their effects on the environment. A recurring theme in the debates around plastic waste management system is the extent to that whether the plastic waste disposal options give genuine benefits to the environment. Often, criticizers of the strategy drive towards larger plastic recycling assert that the act of recycling could be in fact has less or no benefit to the environment, consuming extra energy in the collection and transportation of plastic waste to the recycling facilities than is saved by the procedure of recycling. In order to notify this debate in details, this dissertation commissioned a key international LCAs studies. By reviewing considerable international studies, and employing rigorous criteria to filter out those studies that have less robust methodology and assumptions, after the number of studies screened 11 state of the art LCAs were selected for methodical study, including disparate scenarios. The result is more objective oriented analysis of the environmental encounters of different waste management methods for Plastics waste than one single study can deliver. Through the use of past LCAs, it investigates both plastic waste disposal options and environmental effect of the activities of plastic waste management by using meta and statistical analytical methods. Research methodology also considered, setting up a framework to review and selection restricting criteria for LCA studies. In so doing it provides the waste management methods performances with regards to environmental indicators. Persuading plastic methods have been chosen to comparing options :Landfilling, recycling, incineration and pyrolysis performances with regards to perusing environmental impact indicators: climate change, depletion of natural resources, energy demands and water consumption. This dissertation focuses on recycling, incineration, landfilling and pyrolysis that are plastic waste disposal methods and their performance concerning climate change, depletion of natural resources, energy demand, and water consumption that are environmental impacts indicators. By reviewing past LCAs, it investigates plastic waste management options and environmental effect of the activities involved. For selection of LCA studies restricting selection criteria are developed. Meta analytical methods were adapted to synthesize and codify the findings of LCAs. Codified data were statistically analysed to calculate mean size effect. It provides the best, intermediately and the worst option concerning environmental performances of plastic waste management methods. The results are clear that all of the studies prop the following conclusions:. after comparison between of recycling, land filling, incineration and pyrolysis of waste plastic, Recycling appears to be a preferable management option over alternatives. Whereas, pyrolysis method emerged as a promising option for plastic waste disposal. INTRODUCTION This study grew from a meeting of two interests The authors academic interest in the environment and development issues, and work experience in the field of Polyethylene (PET) plastic. The main objective of this dissertation is is to contribute to the debate concerning the causes of environmental impacts of plastic waste management methods The following section introduces the background and significance of choosing this study area and context of the study. It also outlines the aim and objectives of the dissertation. Additionally, organisation of the whole study will be informed. Finally, justification of the undertakings the present study will be given. Plastics waste, need of a better waste management method and sustainability and plastic will be discussed. 1.1 Plastic waste and management methods Plastic is a durable, versatile material and relatively inexpensive. Plastic products have brought benefits to society in many ways such as quality of life, jobs, and economic activities. However, waste plastic also imposes environmental impacts. In view of the fact that plastic is non-biodegradable, it can remain in the atmosphere for a exceedingly long time and so plastic poses risks to the environment and human health, It is also difficult to reuse and/or recycle in practice (European Commission, 2013a). Many countries are trying to incorporate different strategies to increase plastic recycling rates. According to the Environmental agency (UK), statutory recycling targets have been given to all the local authorities in Wales (2012a). Whereas, in Scotland waste regulations operates without statutory recycling targets, and here funds are available for local authorities to help increase recycling rate(2012b). By making recycling mandatory or funding recycling a difference can be made to global environmental issue that exists because of waste. This dissertation focuses on recycling, incineration, landfilling and pyrolysis that are plastic waste disposal methods and their performance concerning climate change, depletion of natural resources, energy demand, and water consumption that are included as environmental impacts indicators. By using past LCAs findings, it investigates plastic waste disposal options and environmental effect of the activities involved in plastic waste management. 1.2 Aim and objectives of the study: The aim of this research dissertation is to identify environmentally sustainable management options for waste plastics. There will be an attempt to achieve the aim of this study by undertaking following three objectives. Objective 1: By reviewing, the relevant literature to address environmental issues related to the recycling, landfilling, pyrolysis and incineration. In addition to environmental indicators that are included in the study: climate change, depletion of natural resources, energy demand, and water consumption evaluating international processes to recommend the best legislation, policies and practices. Objective 2: Objective two is to set up a framework for LCA selections. Once LCA studies are retained Meta analytical methods will be applied to synthesize the findings of selected LCAs. Further, use of Meta synthesis for the codification of the LCA findings. Finally, statistically analysed the data to calculate mean effect size using Microsoft excel tool. In order to assess the environmental viability of recycling, landfilling, pyrolysis and incineration for waste plastics through appraisal of included environmental indicators. Objective 3: The presentation of the codified data sample will take place in this objective. Codified data will be statistically analysed using Microsoft excels (2010). To present in the form of histograms and charts, four management options will be assessed under each environmental indicator based on the results of each selected LCA study. To find out which one of the four waste management methods emerges as the best option regarding each or environmental indicator performances. 1.3 Justification of the study: Plastic waste management and its environmental implications are a majorly important issue and one of the major research topics of many governmental and environmental entities such as NAPCOR, DEFRA, WRAP, Recoup, Environmental Protection Agencies(EPAs) of majorities of countries and United Nation(UN). WRAP (2006) and Villanueva et al (2004). For instance,published a major preliminary environmental impact analysis of a different type of waste materials including plastic and comparison of recycling, incineration and land filling by reviewing international LCAs and the conclusion of that research is recycling offers more environmental benefits than alternatives. This research considered as high quality and information shared by UN and US EPA. However, there have been many waste management option emerged since WRAP report been published such as pyrolysis and gasification, Efw informs Jowit (2010). What is different in this study is the inclusion of pyrolysis, which as a new method was not included in WRAP (2006) and Villanueva et al (2004). Second gap that is addressed is the inclusion of one of the environmental indicators -water consumption in the impact studies, this indicator previously ignored by WRAP (2006) where the concentration is on Climate Change, Energy demand and Depletion of natural resources. To investigate and address these gaps the author will undertake past LCA studies. Findings of LCAs will present this in a new way. Additionally, the decision to use a meta- analysis approach originated from United Nations Development Program (UNDP) report on review of past LCA using Meta analysis (2012).however, LCA selecting criteria were not used in UNDP research, which is otherwise adopted in this present study to ensure quality of the result. This study will also try to find out whether recycling is environmentally, sustainable option for plastic waste as claimed by past studies or will emerging technologies will prove to be a better option. This report will also attempt to identify data gap in the literature review and recommend if there is a need for further research in the specific area for future researchers. 1.4 Organisation of the study: The research structure includes four sections. Firstly, Literature review section that will review the existing literature that is related to four waste management options, continuously building towards the significance of environmental sustainability of plastic waste management methods. Additionally, to give broader understanding of included environmental indicators will be studied. Review of international policies, legislation and measures that are pertaining to plastic waste management methods and environmental indicators. The main purpose of this section is also to identify a data gap in the literature. Secondly, by reviewing waste management methods author will try to find out which is the acknowledged environmentally sustainable plastic waste disposal option. Secondly, methodology section will describe adapted methods for data collection where data will be collected for this study to illustrate the broader issues of preceding sections concerning environmental impacts of existing waste management options. This section will explain rigorous criteria applied for selection of data sample. Meta analytical method steps used for codification will be outlined. Followed by systematic adaptation of statistical analysis using Microsoft excel to calculate mean effect size will be informed. Thirdly, presentation and interpretation of the results that are obtained from the analysis of data will take place. Based on the findings, discussion will take place in this section followed by recommendations to future researchers. Finally, the conclusion will employ findings of the dissertation and discussion as a reference in this section and research questions will be answered. More importantly, main aim and all the objectives in connection with the findings of this dissertation will be addressed in the conclusion section. Summary This section provides information that undertaken study area is vital and problematic. Justifications have been given for undertakings of this study along with the gap in existing knowledge have been addressed where evidence has been given of previous studies further role of this dissertation findings was informed. Organisation of this study has been informed. This section also informed the significance sustainability to justify inclusion of environmentally sustainability in this study area. Following section will review the known literature in accordance with existing plastic waste management methods and identify its environmental implications. It will also assess proposed policies, proven strategies those are originally introduced to help enhance present environmental conditions; summarisation of real life case studies and learned examples will be noted in the following section by introducing and reviewing items of previous research in the area. LiTeRATURE REVIEW This section is an attempt to achieve the objective one. The following section divided into three parts, First section addresses plastic waste management methods: landfilling, recycling, pyrolysis and incineration. Secondly, environmental indicators: climate Change, depletion of natural resources, energy demands and water consumptions that are used in the study as a benchmarking to compare each waste management method performances. Finally, provides an overview of the international strategies and policies applied in practice. Key sources used for this study are reports of Government Agencies: WRAP, DEFRA and EU and internationally United Nations Environment Programme (UNEP) along with published international scientific databases and journals from Springer, International Journal of Life Cycle Assessment and ScienceDirect. This represents a combination of sources including Governmental Agencies and academic authors. In addition, the webpage of the European Commission was searched for studies commissioned as input to EU policies. Plastic waste problem description: Broulidakis Martà ­nez (2012) noted that waste is not treated as worthless garbage anymore, it is instead believed as a re. Nevertheless, what is happening with the resources? Treating waste sustainably is a crucial issue. Identifying whether or not waste is been managed in a way that is betterment for environment, society and it should be economical as well. This chapter will find an answer to those questions by reviewing already known literature. It will also try to identify which one is the known environmentally sustainable method for plastic waste by reviewing published articles, studies and set of research. It was stated by Tehrani et al., in 2009 that there is no a solitary knowledge of a single technology that can resolve the waste associated issues. In order to provide a broader understanding of this issue, following section will discuss the existing plastic waste management options to gain a better understanding of the processes related to waste management and their environmental effects. 2.1 Waste management methods and their environmental impacts The following section addresses methods that are in use for the management of plastic waste include Landfill, Incineration, Pyrolysis and Recycling along with their environmental impacts are discussed now in details. 2.1.1 Landfill A landfill is a one of the waste management methods in which solid wastes are disposed in a manner that limits their encounter on the environment. According to the Federation of Canadian Municipalities (FCM) Landfilling is the complex system of interrelated material and sub system that act together to break down and stabilize disposed waste overtime (2004). Landfill is extremely old disposal method, but yet one of the utilized one for Municipal Solid Waste (MSW) management. Apart from taking large area of land it also generate odour, bio-aerosols, visual disturbance and lead to the release of hazardous chemicals through the leachate which is the liquid that drains or leaches from a landfill sites. Emission of greenhouse gas through landfill is due to organic breakdown of disposal of biodegradable including bio plastic waste. European Union Low informed in 2008s issue on the management of bio-waste in the EU countries that Landfill of waste usually entails non-recoverable loss of resources and land. Since landfill, sites can normally not be used after closure for scientific engineering and/or health risk reasons and in the medium to long term. This review of literature found that landfilling is not considered a sustainable waste management solution. 2.1.2 Incineration Incineration is a significant method that avoids the problem of landfilling space problems. In this method, thermal waste treatment procedure takes place where raw or unprocessed plastics waste can be utilized as feedstock. Plastic waste is combusted in different temperature according to the type of plastic and in this period plastic waste modified to carbon dioxide, water and non-combustible materials alongside solid residue state leaves incinerator bottom ash (IBA) that always has contain a small amount of carbon residual (DEFRA, 2012). Published report of the Environment Agency (2002) on the safety of incinerator ash confirms that IBA can be safely used as an aggregate in construction as it contains dioxin levels similar to those found in soils. However, friends of earth review reports argued that the government should give guidance on acceptable contamination levels in construction materials (2002). International Journal of Environment in Comparative study of municipal solid wast e treatment technologies using life cycle assessment method stated that incineration as one of the competent strategies to resolve waste association problems (Zaman, 2010) and its ability to generate heat and energy from the plastic waste. However, considering incineration of plastic waste is solely depending on whether or not energy is recovered (Weiss et.al ,2012)along with other aspects such as quality of fuel and efficiency of energy which varies considerably depending on whether incineration plant delivers electricity, heat or both along with the used technology, for instance, higher efficiencies can be achieved in fuel gas condensation method. However, according to the EUs report (2010) on waste management, the environmental impacts of incinerating plastic waste included greenhouse gas emissions. Furthermore, Pilz, et al. (2010) in their report on The impact of plastics on life cycle energy consumption and greenhouse gas emission in Europe informed that in some circumstances, incineration of plastic waste in MSW can result in a net increase in CO2 emissions. It is certain that this process can be helpful in avoided some of the plastic waste problems, but it also has environmental impacts. 2.1.3 Pyrolysis Pyrolysis is an advanced thermal treatment. Interest in pyrolysis has heightened over the past decade, and there is considerable anticipation that this technology will prove to be viable alternatives for dealing with residual fractions municipal waste to assist in compliance with the Landfill diversion elements of the EC Landfill Directive (DEFRA, 2004). Pyrolysis is the thermal degradation of waste in the absence of air to produce gas, diesel like pyrolysis oil) or solid (mainly ash, char, and carbon). Zhiru (2001) pointed out difference in pyrolysis oil and diesel and noted that diesel cannot be assumed compatible with pyrolysis fuels (p.80) and remarkably few reports related to the behaviour of materials in pyrolysis fuels are available. Findings of research by Alston and Arnold (2011) informs that pyrolysis is a strong compromise method as compared to Landfill, Recycling and Incineration with their environmental impact categories. As the gases and oil produced in pyrolysis could be used as fuel and so provides significant resource saving without high impact on climate or landfill space. Additionally, Scheirs and Kaminsky (2006) noted, the main advantage of pyrolysis is that allows process of plastic waste which is otherwise difficult to recycle. This process produces reusable products with unlimited market acceptance (p24). This book is helpful in understanding pyrolysis process. However, does not assess environmental impacts of pyrolysis, nevertheless, it has been noted that unlike incineration, there are no environmentally harmful emissions in pyrolysis process (p.598). 2.1.4 Recycling Recycling is considered as one of the classic goals in sustainable waste management system (Bohma et, al 2010). Collected waste plastic are being sent to various market ,due to growing market for recycled plastics which includes closed loop systems for PET bottles. Plastics are also exported to abroad for recycling purpose (Defra, 2012), but it is argued environmental benefits of export overshadow the impact of transportation. Environmental impacts of transportation involved in exportation are high. Recycling can prevent an enormous amount of virgin production, which leads to saving energy, depletion of raw material, reducing GHG emissions including acidification even after considering transportation. However, WRAP (2006) argued that, The accurate impacts are depending on the virgin material being replaced and life span of replaced product. PET is one of the plastics types which is collected the most for recycling (DEFRA,2011b) this type of plastic is been included in the present stu dy. Recycling protects resources embodied in waste plastic however, it is argued by many about the requirement of energy inputs for the transformation process, this lead to environmental impacts. Besides that, not all of plastic types can be recycled. The PET bottle has strong advantages in recycling, however, complex products like composites, low weight articles or those that are contaminated with other products are less favourable to recycling. 2.2 Health impacts of plastic waste recycling There is a risk involved in plastic waste recycling affecting local populations in countries with less rigorous regulations than in the EU (Mudgal et.al 2010). Wong et.al noted that the majority of the cases companies fail to provide appropriate facilities protecting the environment and human health (2007). Such as chipping and melting of plastics in unventilated areas that are not seen in European practice can have negative consequences on human health. One specific case study showed due to incomplete combustion of Waste Electrical, and Electronic Equipment(WEEE) from plastic materials such as PVC and plastic chips there was higher concentrations of heavy metal found in the air of the China (Guiyu region). The study showed high concentrations of Polybrominated Diphenyl Ethers (PDBEs) in the air, released from the melting of polymers that contain brominated flame-retardants. Admittedly, National Institute of Environmental Health Sciences of America have informed that high exposure to PDBEs, which found in the human body, has been linked to, hormone disruption, thyroid permanent learning and memory impairment, behavioural changes, hearing deficits, fatal malformations and possibly cancer (Herbstman et al., 2010). However, human toxicity issue is ignored by environmental impact studies those are based on qualitative studies and the same confirmed by Wollny and European Environmental Bureau (EEB) Brussels(2013) 2.3 Environmental Impacts Indicators The following table explains each of indicators that are included in this study; it also critically analyse policies and measures taken to prevent environmental impact. Indicator Description of Environmental Indictor Description, impact and related worldwide policies Climate Change Climate change is also addressed as globe warming. Globe warming is the rise in the average temperature of the earth surface, due to a possible rise in the greenhouse impacts, provoked by anthropogenic emissions of greenhouse gases. Research published in the journal PLoS Medicine (2012) informs according to a group of European public health experts that climate change could alter patterns of food availability, physical activity and in some cases might bring direct physical harm. Friends of Earth (2007) reported that waste prevention is the most beneficial option from a climate point of view, followed by reuse and recycling; Warhorse and Watson confirm (2006) landfill and incineration are the worse options (p.6) The United Nations Framework Convention on Climate Change (UNFCC, 2013) an international treaty joined by 195 countries, except America. To follow up from Kyoto protocol green house gas emission is seen as the most crucial issue within the field of climate change policies. BBC informed back in 2009 that The America accounts for almost 25% of the worlds total CO2 emission and have received a large amount of criticism for its stance on climate change. Depletion of natural resources Resource depletion described as the cutting potential of all natural resources. The resources believed in this study are mineral and fossil resources. Plastics are made from oil, coal and gas, which are limited natural resources (Australia EPA,2013).majority of plastic bags are made from polyethylene, made up of natural gas, and Plastic is not biodegradable, so all the plastic that has ever been made is stilexist around us today. Most of it is in landfills, if not then floating in the sea. University of Cambridges report on plastic recycling informed that the production of 1 kg of polyethylene (PET or LDPE), requires the equivalent of 2 kg of oil for energy and raw material. Although plastics only consume around 4% of the worlds oil, supplies are becoming depleted. Once depleted these resources cannot be replaced. The depletion of natural resources is becoming a key focus(Karen,2008) This is evident in the UNs Agenda 21 Section 2 which provides the necessary steps to be taken by all countries to sustain their natural resources (2002) Schilling chiang confirms the depletion of natural resources is a sustainable development issue (2011).furthermore, Salvati and Marco (2008) noted in regards to natural resources, depletion is of concern for sustainability as it poses the ability to degrade current environments(p.218) and potential to impact the needs of future generations(p.523) Energy demand Primary energy is obtainable raw energy in nature and is separated into renewable and nonà ¢Ã¢â€š ¬Ã‚  renewable primary energies. The non renewable are: atomic energy, usual gas, coal, and oil, Renewable is wind energy, solar, biomass and hydraulic. UK department of Energy and Climate Change (2012) informed that the UK has developed Pathways analysis and calculator tool which will help policy makers. Gervet (2007) in his captivating report on the use of crude oil in plastic making contributing to the global warming pointed out that energy consumption in total worldwide plastic production from 1939 till 2004 is 0.59 10 14 kWh (p.5). Plastics Europe informed in order to produce plastic products, energy resources are consumed(2013). Currently energy resources are majorly obtained from non-renewable sources, and when used; greenhouse gas (GHG) emissions are produced. Nevertheless, it was established in a study undertaken by GUA/denkstatt in 2004/2005 even more energy would be consumed along with more GHG emission, if plastic products were to be substituted by alternative materials. [Pilz et al., 2005]. Water consumption Water consumption symbolizes to the removal of water from the various origins (rivers, seas, and groundwater) for use by humans. This water is not returned to the origins and sources. According to the UN World Development Report, up to 500 Million Tons of wastes accumulate each year from Industry; most of it goes into the fresh water supply. Also informed some of the developing countries dump 70 % of industrial waste into untreated waters where drinking water gets polluted (2013). Professor Grossman noted back in 2004 that Industrial water use is about 22 %. According to Centre for Science and environment- India, countries all over the world set standards and target for water consumption for industries. China, For instance government push companies to save as much as 6 billion cubic meters of water per year informed in China water conservation Agency report in 2005. Proposed and implemented governmental strategies and policies targeting plastic waste will be discussed in details in the following part of this chapter. 2.4 Policies on plastic waste Plastic waste management goes across a numerous policy fields: along with sustainable management of resources and habitat protection, climate change, agriculture, soil protection and energy, biodiversity. Purpose of this section is to provide an overview of measures taken by Government agencies and environmental protection bodies to reduce the environmental impacts of plastic waste.According to Science for environmental policies ,European commission, (2011) Municipal waste collection and separation is a vital part in all waste management methods, for countries such as Germany, Austria and Sweden where waste management systems are more advanced, and source separated collection rates are already high(Waste Management World, 2013 b).waste management world (2013) reported European Union as the most advanced waste management system. The European exports of plastic waste rose by 250%, reaching 2.27 million tonnes approximately 5 million tonnes are annually recycled in Europe. Some selected counters, policies and measures related to the waste management are discussed in following table Country and Government Agency Introduced, Implemented Policies, Legislation and measures Netherlands Dutch Waste Management Association (DWMA) The Netherland recycle no less than 64% of its waste and the remainder are incinerated with generation of electricity, and a small percentage ends up in landfill. This is a country that is practically unique when consider recycling. Separating waste is the popular environmental measure activity among Dutch people that account for more than 90% of Dutch people involved in this sort of activities. Source: http://www.dwma.eu United State of America National Solid Wastes Management Association (NSWMA) According to a recent study by NSMWA Privatised, waste services signifies cost savings and lower financial risks for municipalities than public sector counterparts d Experiment of using fly ash(recycling toxic)as an additive to produce light weight composite that can be used in the automotive industry is taking place in the New York university. The university researchers claim that it has the potential to keep tons of toxic waste out of landfills while lowering the cost of some of the expensive raw materials. Source: www.environmentalistseveryday.org Qatar Ministry of Environment(MOE) An integrated solid waste treatment in the Qatar, that is the first of its kind in the Middle East. This facility centre has a capacity of treating 2300 tonnes of solid waste per day, along with 5000 tonnes of CD waste. Source: www.moe.gov.qa United Kingdom Department for Environment, Food and Rural Affairs (DEFRA) UK is home to the worlds largest plastics recycling plant. The  £15 million venture by Coca-Cola, WRAP and ethical plastic bottle recycle, ECO Plastics is going to be the worlds largest plastics reprocessing facility. The plant will save about 33, 5000 tonnes of carbon dioxide per Annum that is the equivalent of taking 15,715 cars off the road. Source: www.defra.gov.uk Taiwan EPA Taiwan is planning to excavate about 400 landfills for energy and material recovery, additionally, add bio-energy capacity to its incineration facilities. Environmental Protection administration (EPA)Taiwan Source: www.epa.gov.tw Australia Department of Sustainability, Environment, Water, Population and Communities Stewardship Bill have been introduced by the Australian government and of the aim of helping to manage the environmental, and human health. This will demand manufacturers and importers of computers, and TVs to fund and implement national collection and recycling of these products. Source: www.environment.gov.au Example of failure of advanced waste management systems:The increasingly recognized problem of plastic floati

Success in Willa Cathers My Antonia :: Cather My Antonia Essays

Success in Willa Cather's My Antonia The American college dictionary defines success as 1. The favorable or prosperous termination of attempts or endeavors, 2. The gaining of wealth, possessions, or the like. This has been the general seances for the past hundred years or more. But in more modern days the prospective of success has changed slightly. It has shifted to having a good education, going to collage, getting a carrier getting married & having children. Having your own home and eventually dying and passing it all on to a child or children. Success is no longer satisfaction or personal goals. It has been supplemented by the goals society has preset for the populous that have been drilled into the minds of the young from the very beginning. To a man named Santiago in The Old Man and The Sea by: Earnest Hemingway, success was to conquer the Marlin Santiago had fought for so long. But as a cruel twist of fate his success is taken away in an instant when the prize he had fought so hard for was eaten by sharks, leaving Santiago with no spoils left to show for his hard fight. He was even so crushed by of the loss of the Marlin that he cried out to the sea "I am beaten.....hear stands a broken man" (234). Santiago still experienced success in the fashion that when he returned to port the little boy named Manolin that he had taught how to fish earlier in the novel was allowed to come back to fish with him. This was the ultimate form of success that was perceived for Santiago by Hemingway. To Jean Valjean in Les Misreables By: Victor Hugo , Valjean's success was represented in the form of going from convict to loving father of a daughter. The little girl named Cosette may not have been his true daughter, but after he had had dinner with a bishop that had seen the possibility of good in he started the transformation of his life. he met Cosettes mother and vowed to save her daughter from the place where she was being kept. The success Valjean experienced was what made hi s character the man that he was. But to Willa Cather in My

Catcher in the Rye Immaturity of Holden Caufield Essay

In J.D. Salinger’s The Catcher is the Rye, the protagonist Holden Caufield emerges from a trying and emotional series of events and does not grow emotionally but remains as immature as he was at the beginning of the novel. The story is about the difficulties of growing up. Most people come out of their teenager years as more responsible and mature people. Holden goes through many stressful events during the weekend, but instead of coming out more mature and grown up, he still has the same childish views on life; he is violent minded, depressed, confused, and irresponsible. Throughout the whole novel, Holden fantasizes about killing people, he is baffled by sex, and he does not think out his actions. During the beginning of the story, Holden thinks about killing people many times. He wanted to kill Stradlater, his roommate, for dating Jane Gallagher, his old friend. Holden knew what kind of guy Stradlater was and he was afraid he took advantage of Jane. Holden actually does fight Stradlater but gets hurt pretty badly. He then puts his hunting hat on and says it is a â€Å"people shooting† hat. Later on in the story, Holden again thinks about killing people. When Maurice, the pimp, hurts Holden and steals his money, Holden pretends that he had been shot in the stomach and his guts were falling out. He then pretends that he is staggering down the stairs with a gun to shoot Maurice and get revenge. Holden does not actually do this, but it shows how he is immature and violent. Also, while Holden is visiting Phoebe’s school, he sees that someone has written â€Å"fuck† on the wall. He becomes very angry and wants the bash the skull of whoever did that on the marble floor so they are all bloody. Again we see that Holden has much anger in him. He does not know how to deal with it and that shows he has not grown up. Holden also does not ever figure out his views on sex. At the beginning he hates Stradlater because he takes advantage of girls. He says has never done anything to a girl because he always stops when they say â€Å"stop†. Holden says that he would have to really like the girl’s face and really get to know the person before he could have sex with them. When Holden gets to New York he calls Faith Cavendish, who he thinks is a stripper. He does not even know her but he wants to have sex with her. This goes against everything he said before. Then when Holden gets to the hotel Maurice offers Holden a hooker and he accepts. Holden then does not do anything with her because he is nervous and it does not seem right to him. Once again Holden is confused about sex. It is a foreign thing to him and he never figures it out. He has ideals that he sets for himself but he never follows through. He even tries to ask Carl Luce, an old friend, about sex but Carl is uncomfortable talking about it and Holden learns nothing new. Holden never learns how to control his emotions and actions about love and sex. Lastly, Holden does not learn how to think out his actions. In the beginning, Holden makes numerous wrong decisions. He runs away from Pencey without even telling his parents he was kicked out. That was a bad decision because when his parents will have found out he would have been in even more trouble for not telling them. Holden also constantly lies to people throughout the book, which shows his immaturity. Later in the book Holden makes some really poor spur of the moment choices too. He scares Sally Hayes, a girl he goes on a date with, by telling her that they should get married and move up north and live in a cabin. He urges her to do it and even raises his voice. Sally cries and says he is crazy. This shows how Holden does not think out his actions, which in turn hurts himself and others. He also spends money without thinking. Holden spends money on taxis, hotel rooms, food, dates, and the nuns. He does not think about managing his money and then he is forced to take his sister Phoebe’s Christmas money. This hurts himself because he does not want to take Phoebe’s money and it also hurts her because she does not have money to buy people presents. Holden’s lack of thinking hurts himself and others. Lastly, Holden plans to run away to the west and just get away from everyone. He would have done it but Phoebe stops him. Running away would have been really dumb because he didn’t have much money or anywhere to go. Holden never learns to think out his actions and this shows that he does not grow up. In J.D. Salinger’s The Catcher is the Rye, the protagonist Holden Caufield emerges from a trying and emotional series of events and does not grow emotionally but remains as immature as he was at the beginning of the novel. Holden has a violent mind and he thinks about killing people throughout the novel. He also never figures out his views on sex. He thinks he knows his views on sex and what he would do put in certain situations, but he does not follow through with his ideals. Holden also never learns how to think out his decisions. He makes many choices without putting much thought into them and this hurts himself as well as others. Holden Caufield did not emerge from that weekend as a more mature person.

Employment Conditions on Employee Productivity

INTRODUCTIONThe main purpose of devising and improving employee productivity is to increase efficiency, and these results partly form better industrial relations. If people are in suitable jobs, they are more likely to be contended with their work, and this will react favorably on the output directly and will promote co-operative relations. Conducive employment conditions environment stimulates creativity of workers. Non-improvement in work environment and bad working conditions contribute to low productivity of employees because employees lack the motivation to give their individual best towards production.A favourable working condition is one of the most important factors that boost employee productivity, and the level of interaction amongst the employee, employer and the superiors gingers the employees to be either effective or otherwise. According to Likert (1959), the contribution of working conditions to an individual’s job satisfaction varies widely, but generally, it i s considered relatively small. Other things employees complain about include health and safety measures against accident and fire, sanitation and suggestion system. In Nigeria private companies, the plight of workers reflect Fredrick Taylor’s thesis on factory management which states that in the past, the man had been first, in the future the system comes first.Fredrick Taylor says that managers are technically oriented. Greater emphasis is placed on output, higher production and cost savings, no matter the human cost that may be involved in the process of achieving their objectives. For this to be achieved, there must be constant improvement in working conditions which covers claims for higher wages, shorter hours of work, holiday arrangement and pay incentives and bonus e.t.c. Adequate grievance procedure and provision for arbitration over disputes are further safeguarded.Under the 1979 constitution, it is provided that the objectives of the Nigerian states are geared towar ds ensuring that: (a) Health, safety and welfare of all persons in employment are safeguarded and not endangered or abused; b) Conditions of work are just and humane while there are facilities for leisure and for social, religious and cultural life. c) Opportunities are provided for citizen to secure adequate mean of livelihood and suitable employment and d) There are adequate medical and health facilities for all persons.According to Mayedeo and Markak (1962), productivity may be defined as the ratio between the production of a given commodity measured by volume and one more of the corresponding input factor measured by volume. A look at the above definition shows that productivity is made up of labour, raw materials or combination of many factors. It should be however said that productivity of labour has been the main concern. The ratio of output of the factor is the measure of productivity in relation to the particular factor of production.Production = Output of ProductionInput o f Labour P = O/M Where `p’ = Productivity O = Output M = Man hours put inThis research aims at investigating, examining and the analyzing of employment conditions and its effect on employees in an industrial organization on their rate of productivity. Productivity is a vital and major concept to every industrial organization. As a matter of fact, no organization would be able to achieve its goals if the matter of productivity is neglected. It has also been argued that labour aspect is the most vital without which the organization would be far from reaching the desired goals. Even in the committee of nations, productivity is a major tool for development.Productivity took a new dimension with the industrial revolution where productivity transcended mere subsistence. High productivity in industries is highly important as a result of the fact that it is a necessary condition for organizational sustenance and continuity in addition to improved standard of living. It is worthy of m ention that industrialization is an advancement of work. Work itself is seen as an effort or activity carried out for personal or organizational sustenance. Much expectation is attached with the concept of work, in addition to the provision of economic security. Work makes life meaningful and gives the feeling of self-actualization and acceptance to the worker in an industrial environment. However, the importance of work elucidated above working in the Nigerian industrial environment has not been that easy in recent time .So  many thing come into play which affect workers in the process of their daily activities as far as working condition are concern. These challenges often force industrial workers to feel concerned about some important working conditions such as the pay, the physical environment, safety, participation in decision making, career development /progression, heath etc.STATEMENT OF PROBLEMIn a situation whereby the working environment is not conducive enough for the e mployees, there may be a setback in the production level. A number of problems may arise while trying to create a good working condition. This may include good salary package, incentives and bonuses, good insurance policy, allowance, cordial relationship of the superior and subordinate and good compensation.Organization must make sure that the working conditions are favourable so as to motivate the employee without any grudges towards achieving the organizational goals and objectives. Some of the problems that will make an employee less productive will include: Low job satisfaction, inadequate communication, poor employee/management relationship, neglect of job analysis, autocratic management style, weak union structure, and arbitrary change of work rule.AIMS AND OBJECTIVES OF STUDYThe purpose of study will include:To find out the extent to which employment conditions and employees productivity can be improved and the impact in on Cadbury Nigeria Plc. To find out how a well carried out job analysis improves productivity in Cadbury Nigeria Plc. To examine the type of leadership style and the relationship between the management and employees To determine the extent of labour turnover in relation to working conditions in Cadbury Nigeria Plc.RESEARCH QUESTIONSThe research questions of the study will include: i. What leadership style is being adopted by the management of Cadbury Nigeria Plc.? ii. Is there any relationship between social interaction and employee productivity? iii. How can working conditions influence employee productivity in Cadbury Nigeria Plc? iv. Is there a direct relationship  between working conditions and employee productivity? v. Does wage rate determine employee’s productivity?RESEARCH HYPOTHESIS Hâ‚€: There is no direct relationship between working conditions and employee productivity. Hâ‚ : There is a direct relationship between working conditions and employee productivity.Hâ‚€: There is no positive relationship betw een social interaction and employee’s productivity. Hâ‚ : There is a positive relationship between social interaction and employee’s productivity.Hâ‚€: Employees are not satisfied with the working conditions and are likely to express the need to leave the organization. Hâ‚ : Employees are satisfied with the working conditions and are likely to express the need to leave the organization.SIGNIFICANCE OF STUDYThe study shows that productivity is a very essential factor in any organization. There is a need for the parties to strive hard to ensure that well carried out job increase productivity and it should be adhered to especially at the company level and there is the pursuit of rendering excellent services to customers. This research seeks to find out why expected returns are not accruing to some organizations while others are reaping the fruit of their labour. The research is also of particular interest in finding out whether employees with best performance are expressed within the range of their working conditions.SCOPE OF STUDYThis study is limited in scope to finding impact of working conditions on employee productivity. This study additionally identifies productivity related problems confronting organization with the intention of providing relevant solutions’ to them. This study is focused on the Food, Beverage and Tobacco industry. This is one of growing industry in Nigeria economy and Cadbury Nigeria Plc. is chosen. It is chosen with the belief that it will provide us an overview into the performance assessment exercise in the Food, Beverage and Tobacco industry.LITERATURE REVIEWLiterature review is very important and crucial to any research work. This is because the review of literature provides us with guidance and exposes us to other works that have been done in any particular field. It facilitates an insight into the understanding of the subject matter of research. Here, various opinions shall be discussed so as to ma ke it easy for other researchers who wish to embark on the same subject matter. Relevant and current literatures will be reviewed.Brenner (2004) argued for modeling of work environment to improve employees’ productivity calls for management responsibilities of holding everything together, improving motivation and creating commitment in the work environment. He postulated the PRIDE model, which managers can use in order to be successful in modeling the work environment. Providing a work environment that simultaneously achieves company goals and employees’ goal involves motivating such work environment with quality of work life.This involves giving employees opportunity for their personal growth, achievement, responsibility, recognition and reward so as to get high quality productivity from employees (Cecunc, 2004). According to Yesufu (1984), the nature of the physical condition under which employees work is important to output. Offices and factories that are too hot an d ill-ventilated are debilitating to effort. There should be enough supply of good protective clothing, drinking water, rest rooms, toilets, first aids facilities etc. Both management and employees should be safety conscious at all times and minimum of requirement of the factories act must be respected.RESEARCH METHODOLOGYThis shall highlight the method that will be employed in gathering relevant information and analyzing such information. The areas that would be covered includes, the research population, sample size, research design, research instrument, re-statement of hypothesis, method of data collection and method of data analysis.The population of this research is based on the food, beverage and tobacco industry, while the sample is Cadbury Nigeria Plc. The research instrument to be adopted will involve the use of questionnaires and  interviews. A questionnaire is a research instrument consisting of a series of questions and other prompts for the purpose of gathering informa tion from respondents.SAMPLE AND SAMPLING TECHNIQUESThe whole population cannot be studied, thus a sample was drawn to represent the population. The finding from the study of sample shall be generalized for the entire population; all employees of the Cadbury Nigeria Plc. They will be given equal and independent chance of being selected and included in the sample,DATA ANALYSIS AND INTERPRETATIONData analysis and interpretation is the life-wire of any research study, an attempt will be made to classify responses according to sex, age, educational level, marital status, length of service and current salary grade. Simple Random Sampling shall be employed in analyzing the collected data whereby each individual is chosen randomly and entirely by chance, such that each individual has the same probability of being chosen at any stage during the sampling process.DEFINITION OF TERMS i. Job satisfaction Is in regard to one's feelings or state-of-mind regarding the nature of their work. Job sat isfaction can be influenced by a variety of factors, eg, the quality of one's relationship with their supervisor, the quality of the physical environment in which they work, degree of fulfillment in their work, etc.ii. Arbitration A non-court procedure for resolving disputes using one or more neutral third parties — called the arbitrator or arbitration panel. Arbitration uses rules of evidence and procedure that are less formal than those followed in trial courts, which usually leads to a faster, less-expensive resolutioniii. Leadership style Leadership style is the manner and approach of providing direction, implementing plans, and motivating people.iv. Productivity Productivity is the relative efficiency of economic activity—that is, the amount of products or services produced compared to the amount of goods and labour used to produce it. It can also be said to be the amount of goods and services that a worker produces in a given amount of time. v. Working conditions Working conditions is the safety and healthfulness of the workplace, including the physical work environment and the procedures followed in performing the work.

Civil Liberties, Habeas Corpus and the War on Terror

Civil Liberties, Habeas Corpus and the War on Terror Introduction The act in which a person legally challenges unlawful incarceration is called Habeas Corpus. In the American context, Habeas Corpus is about correcting the violations of human liberty by conducting a judicial inquiry into the legal grounds on which an individual has been detained by a state or federal authority. The American political and social culture revolve around the protection of civil liberties and rights that are manifested in the Declaration of Independence, The Constitution and The Bill of Rights.Advertising We will write a custom essay sample on Civil Liberties, Habeas Corpus and the War on Terror specifically for you for only $16.05 $11/page Learn More Origin The Habeas Corpus Act was first used in England as common law. It was to be found in the Magna Carta though in an ambiguous form. Only the king had the authority to convene a jury. However, King Henry never granted this to the private courts. The petitioner had the privileges of withdrawing a case from the common courts to be tried in the royal courts. Further changes occurred on the Act during the reign of King Edward 1(Halliday, 2010). In America, the writ can be traced to the passing of the Judiciary Act of 1879 by the Congress. However, in the American context, Article 1 of the American Constitution withdraws this writ from an individual if the person has been proved to have conspired either in person or by affiliation to engage in a rebellion or invade public safety(Wert Lawrence, 2011). Wert and Lawrence argue that much as Habeas Corpus is the cornerstone of the American legal system and the principal check on the federal arbitrary power, it has been compromised by the political structures and today it stands out as more of a political tool than a measure of an individual’s legal protection. A possible secession by Maryland from Washington DC had to be averted so as not to expose the nation’s capital to enemies. Subsequent events furthe r led to the House of Representatives’ decision that supported Lincoln for his suspension of the Habeas Corpus. This decision was reversed in 1866. This was due to the absence of any threat to the Confederation. The Supreme Court restored the Habeas Corpus throughout the nation and declared the military courts illegal in areas where civilian courts could operate .In Ex Parte Quirin, a case during World War 2 which involved German saboteurs who disembarked on submarines in New York and Florida, the military commissions in charge of the trials sentenced the saboteurs to death. The Supreme Court used the â€Å"enemy combatant’s† bill to justify this. Upon the application of Habeas Corpus by one of the defendants, the court denied him application in the reason that his status of ‘’unlawful combatant’’ did not allow him full citizenship rights on which he had applied for Habeas Corpus. This threw the situation into more controversy as to wh om the Habeas Corpus did not apply as Milligan was an American citizen (Wert Lawrence, 2011).Advertising Looking for essay on government? Let's see if we can help you! Get your first paper with 15% OFF Learn More In the history of contemporary politics, President Bush suspended the Habeas Corpus using the Military Commission Act of 2006 (Gerald et al, 1997). In the light of the war against terrorism, the question tests the morality of the institutionalization of this act by the regime of Bush. These writs are America’s cornerstones of the rule of law (Lijphart, 1977). According to the U.S Supreme Court, five justices comprising of Justices Kennedy, Stevens, Souter, Ginsburg and Breyer attempted to restore the originality of the writ of Habeas Corpus. They also tried to reassert America to its original core constitutional principles. They removed the tenets of the Military Commissions Act and the Detainee Treatment Act. The five questioned the historic al and political influences over this bill in that it had led to the creation of the Guantanamo Bay. In contravention to the constitutional requirement that any prisoner held by any American authority had to be entitled to a fair trial before imprisonment, the detainees who had never seen justice for over six years got a chance to be presented in a court of law. The five Justices used the following principles: Habeas Corpus is a historical right and based on the proceedings of Rasul vs. Bush (544 U.S, 466, 2004) and its final decision, the five Justices faulted the decisions made by Bush’s administration in relation to the Habeas Corpus and argued that Guantanamo Bay is a territory of the US. That led to the unanswered question of whether Guantanamo Bay was a product of the executive’s desire to create an empire of lawlessness away from the scrutiny of the judiciary under the pretext of safeguarding the American people and interests. In my perspective, a decision by th e Bush administration had to be made in order to address the situation and the administration had to find a way of addressing the situation and still free itself from legal scrutiny. This must have been the reason behind the lease of land outside the American territory. In denying the detainees their constitutional rights to Habeas Corpus, Bush’s administration came up with CSRT and maintained that it met all the constitutional requirements (Halliday, 2010). The five justices argued that the constitution stipulated that â€Å"†¦..for a court that conducts the Habeas Corpus proceedings must be able to correct the errors that occurred during the CSRT proceedings†¦Ã¢â‚¬ ¦..’’in restoring the Habeas Corpus. It was agreed that the CSRT had been marred by prejudicial intentions and all its decisions were unconstitutional .The administration knew the odds that stood against it and in order to find legal grounds of operations, the legal system of operation ha d to be instituted and it did this in the name of CSRT. Another factor that the five considered was the justice of time that the detainees had been denied for a period of six years.Advertising We will write a custom essay sample on Civil Liberties, Habeas Corpus and the War on Terror specifically for you for only $16.05 $11/page Learn More It was ruled that an individual under detention by a previous executive order was entitled to a fresh review of the trial within the shortest time possible. However, despite the unilateral agreements, there was a point of dissent from within the judicial systems. Justice Scalia, Chief Justice Thomas and Justice Alito charged the five with ‘’manipulation of the writs of Habeas Corpus using the right of judicial supremacy’ thereby endangering the country. This was clearly in support of the past actions of Bush’s administration. Wert and Lawrence (2011) argue that in the era of war against terroris m, Habeas Corpus has been waxed and waned in harmony with majority politics (Wert Lawrence, 2011). Conclusion It remains evident that the role of the president as commander in chief of the armed forces was used both in the Lincoln era and in Bush’s administration to facilitate the immediate duties of the political power of the times( Boix, 2003). The Congress is always fast to grant the executive the right to suspend this historical writ. The Bourmediene vs. Bush case was the most recent attempt by the judiciary to curtail the executive’s interference. The constitution showed the need for a strong judicial system. References Boix, C. (2003). Democracy and Redistribution. New York, USA: Cambridge University Press. Gerald et al. (1997) .The People’s Law Dictionary. Kansas City, USA: General Publishing Group. Halliday, P. (2010). Habeas Corpus: From England To Empire. Harvard, United Kingdom: Belknap Press. Lijphart, A. (1977). Democracy in Plural Societies: A Com parative Exploration. New Haven: Yale University Press.Advertising Looking for essay on government? Let's see if we can help you! Get your first paper with 15% OFF Learn More Wert, J., Lawrence, S. (2011). Habeas Corpus In America: The Politics Of Individual Rights. Kansas, USA: University Press of Kansas.