Monday, September 30, 2019

Complaint and Present Canteen Management

To  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   :   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Mr. Hasnan bin Jalal, The Principal,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Sekolah Menengah Kebangsaan Permata From  Ã‚   :            Ã‚   Malik bin Abdul Date  Ã‚  Ã‚   :  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   24 March 2011 Report about the School Canteen I am writing this report is to draw your attention regarding the school canteen. Many of the students of Sekolah Menengah Kebangsaan Permata are unhappy about the conditions at the school canteen. There were lots of complaints regarding this issue. In the first place, there are insufficient tables and benches.Our school has a student population of over 1 000. There is only one period of recess time for all forms. More than 80 per cent of the students go to the canteen during recess to buy food and drinks. Unfortunately, there are only about twenty-five tables and fifty benches which can accommodate less than half the number of students. As a result, many students have to stand while eating. The food sold at the canteen not only expensive but lacks of variety. The menu is the same every day.For the past five years, ever since the present canteen management took over, students go back to the same food. The hygiene and preparation of food leave a lot to be desired. The food and drinks are not covered. They way canteen attendants dress speak volume about hygiene. With their lackadaisical attitude, the food they sell would one way or the other become contaminated. My fourth complaint about the canteen pertains to the etiquette of the canteen workers. They are rude and arrogant. They often shout at students.The students are always on the receiving end of their bad moods. We hope that conditions at the canteen will improve. The canteen should provide better amenities. There should also be a different menu everyday so that students will not have to taste the same food day in and day out. Cleanliness should be given top priority. We hope that you will look into our complaints and take steps to remedy the situation. The students are prepared to boycott the canteen if their complaints go unheeded. Reported by: Malik Malik bin. Mohd Jalil 314 words

Sunday, September 29, 2019

Support Children and Young People’s Health and Safety Essay

1.1 Describe how current health and safety legislation; policies and procedures are implemented in the setting. Any policy or procedure, which defines or relates to the health and safety of all individuals in a school, is written in compliance with the Health and Safety at work Act 1974 as this is the legislation and by law must be abided by. Legislation Legislations are set by the law and are adhered to by making rules, policies and procedures for anywhere that is required to follow them, such as in a school setting. The head teacher is responsible for health and safety legislation, ensuring the school meets the objectives which are set out within its own policies and that the procedures are actively applied and updated regularly and revised, also that all health and safety guidance issued by the local authority is available to all staff and that the appropriate training is offered to help the staff perform these tasks. To ensure the environment is safe for the children the legislation requires risk assessments to be carried out at regular intervals for each room and outside space they use. This ensures all equipment is well maintained, age appropriate and safe to use and ensuring good hygiene standards are met. The law provides a number of different acts, which must be followed by schools in order to make sure children and its staff, are kept safe. Some of the current legislations in place at the moment are: Health and Safety at work Act 1974 The children’s Act 1989 RIDDOR 2013 COSHH 2002 UN Convention on rights of child Read more:  Essay on Children Health and Safety The health and safety at work act is implemented in my school, this ensures that not only the children are kept safe and out of danger but also the staff within the school too. The staff also need to know what they need to do in order to keep themselves and the children safe from any dangers they could/ may find around the school the school. They are required to report any hazards they find to the relevant person, follow the schools safety policy, make sure that their actions do not harm themselves or others, use any safety equipment provided and ensure all equipment is safe and appropriate. The school by law is required to have a health and safety policy, this gives information to all staff to make sure the school is kept as safe as possible. All new staff joining the school is provided with relevant training in health and safety and what to do in an emergency. There is also a health and safety policy for staff, which they must read and sign to agree to adhere to all points in the p olicy. Staff must ensure that any actions, which they take, are not likely to cause any harm or dangers to others within the school. This will include cleaning and tidying up of any equipment after use to ensure there is no risk of any potential risk occurring. For various jobs within the school such as handling food, doing experiments or attending to first aid incidents protective and safety equipment is provided and must be worn. This will be wearing plastic gloves and aprons whilst handling food to stop contamination, wearing Hi Viz jackets when off site to ensure staff and children are fully visible at all times. When using any materials and equipment within the classroom there are certain safety regulations they must meet to ensure they are fully safe and usable. Here are a couple of examples: The children’s act 1989 stipulates that as a school we must protect the children as far as we can when they are in our care and prevent any risks, which may occur. In my school this is implemented by ensuring all staff remain vigilant at all times by removing any risks such as coats and lunch boxes on the floor or in corridors, chairs left sticking out or wet floors where anyone can slip over. These risks can easily be removed ensuring a  safe environment is maintained, but some hazards are not able to be as easily removed so all staff need to be aware of the procedures of reporting concerns through management. The act also allows children to be healthy by having a fruit as a free snack and ensuring fruit and vegetables are available as a choice at dinner times, this encourages them to have their 5 a day. It requires children not only to be safe but to feel safe within their school environment this is ensured by having locked gates and CCTV on all gates ensuring only those permitted are allowed on the grounds. The school has an obligation under this act to ensure all staff are fully CRB checked, qualified and given regular training to ensure they keep to date with the ever changing legislations and policies. RIDDOR (Reporting of Injuries, diseases and dangerous occurrences). This is a legislation regarding reporting and record keeping of injuries. It sets out which illness and injuries need to be reported to the Health and safety executive or the local authority. It is set out within the schools health and safety policy the procedures, which need to be followed for these occurrences, and the legislation sets out which ones need reporting. Every school needs to have an accident book and injuries need to be documented in there. COSHH (The control of substances Hazardous to health regulations). The use of hazardous substances within schools can present hazards to staff and children so measures need to be put in place to eliminate any injuries occurring. The legislation also states that when using any hazardous chemicals protective clothing and equipment must be provided and used. Every school must be COSHH compliant. The picture below shows examples of Hazard symbols which will be visible on any hazardous chemicals and defines which ones need to be kept in a locked cupboard as may cause an injury. The UN convention on rights of a child is a treaty, which was drawn up by the governments worldwide to promise all children the same rights no matter who they are or where they come from. This is implemented in the school by ensuring all equipment and materials used are targeted for the specific age, so age and stage appropriate. This will also include making sure the desks and chairs are the correct size for the age of the children. Policies Schools must have policies to ensure the children and staffs are kept safe. There are many different policies within a school, which they draw up as their own guidelines for how the legislation is to be followed on the school premises. Some of the policies that are in place to set out how to adhere to the health and safety act are: Accident and Incident policy Site security Policy Visitors to the school Hazardous substances Policy Vehicular movement on site policy Critical incident policy Procedures Wherever there is a policy in place there will always be procedures in place too, these are set to show and tell you how the policy will be adhered to. This is quite clearly shown within the fire policy, it shows exactly what must happen in case of a fire or a drill and where everyone needs to meet and who needs to do what to ensue a safe exit is made by all. 1.2 Describe how health and safety is monitored and maintained in the setting. Health and safety is monitored and maintained in a number of ways within the school, there is a Health and safety policy, which all staff are given and must read, they are required to sign to declare they understand and will  fully comply to it. This will outline their main areas of responsibilities and the procedures for doing so. Staff training needs to be kept current and up to date so any amendments in the legislation or policies need to be passed on and implemented by all staff members quickly. Risk assessments are carried out regularly by the schools health and safety officer, this is done every six months to ensure all tools, equipment and the environment are fully safe and compliant. All electrical equipment should have the annual up to date approved PAT tested sticker on to confirm it is safe to use. Fire extinguishers should be checked annually and recorded on the outside of it. These tests ensure the equipment is fully maintained and fit for purpose. On a daily basis all staff should remain vigilant to prevent any hazards occurring, by constant monitoring and the removal of any dangers will ensure a safe and healthy environment for the children to learn in. Dangers can be coats and lunch boxes lying on the floor causing a trip hazard, water on the floor from the sink, chairs being left out, the classroom being at the wrong temperature or defected furniture. These are all dangers, which can easily be removed, but some hazards will need reporting and these should be recorded and reported immediately before an accident or incident occurs. A risk assessment is always carried out before any out of school visit can take place. This will ascertain what could go wrong and how that can be prevented. The school has a school trip policy and within that are procedures to follow if certain instances were to occur. Within the assessment it will outline all responsibilities for all members of staff attending on the visit Fire drills are practised every six months to ensure everyone in the school knows and adheres to the policy and fully follows all the procedures which are in place to ensure a quick and safe exit is made from the building to the specified fire meeting place. Regular staff meeting are held, where health and safety is always top priority on the agenda. Staff are reminded of any issues and informed of  any specific hazard, which may have arisen. Audits are always done on accidents and incidents, this is to monitor why and how they have occurred and what preventative measures can be put in place to minimise the risks of them reoccurring. 1.3 Describe how people in the setting are made aware of risks and hazards and encouraged to work safely All staff need to be aware of and are responsible for being vigilant at all times on health and safety matters. They need to be aware of the procedures of reporting concerns through management. Health and safety should be on the agenda and discussed at all staff meetings, any concerns, which are raised, should be dealt with immediately. Staff at all times should be visually monitoring, checking fire doors are clear, shelves are safe, equipment is safe and fit for use, etc. Safety checks should be routinely carried out on a regular basis. The head teacher should have a regular walk around to check there are no hazards, which have gone unreported. If a hazard is found then the correct procedures should be followed, reported and dealt with as soon as possible. All electrical equipment is required to be PAT tested annually and display an approved sticker on it confirming its safe to use and the date the test is next due. If the equipment is past its inspection date the equipment should not be used and a notice put on it saying, â€Å" do not use†. PAT test needs to be carried out by a qualified electrician, Fire extinguishers also need to be checked annually and the date of all checks and maintenance should be recorded and labelled on them. Staff and others in the school need to think about health and safety at all times, if there is a spillage a wet floor sign needs to be immediately placed around the area to warn people of the slip hazard. The spillage can then be cleaned up as soon as possible. The school is required to carry out annual risk assessment to ascertain which areas of the school are most  hazardous and ensure every measure is taken to minimise the risk of any accidents occurring. The school has a health and safety policy, which sets guidelines the staff, must follow relating to all health and safety issues within the school, procedures are quite clearly set ensuring all staff are fully aware of what they need to do if an incident or emergency was to occur. This ensures the school is a safe as possible environment. All new staff are provided with a copy of this policy which they must read and sign to agree to abide by it all times. They are given health and safety training and told what they need to do in emergencies.. All staff working in school has the responsibility to ensure that children are cared for and safe. The Children’s Act 1989 requires that we protect children as far as we can when they are in our care. By taking a balanced approach to risk management will ensure we are abiding by this act. Children as well as staff in school need to be aware of risks and hazards and are taught to keep themselves as safe as possible. There are a variety of ways in school we teach and show the children about health and safety issues they need to be aware of, here are a few: Posters around the school on hygiene Safety and hazard symbols they need to be aware of Allowing the children to take part in carrying out the risk assessments Signs around the school they need to adhere to Ensuring they know what and when to report issues to adults Hand washing pictures I the toilet PSCO visits to teach the children about stranger danger Fire officers to teach children about fire risks and how to leave a building quickly and safely in the event of a fire. Schools have eco warriors to help look after the environment ensuring it is safe and secure at all times Teaching they know about balanced risk management.

Saturday, September 28, 2019

Audit - Assurance - and Compliance Trimester

The company, Bio Sustainable Feeds Ltd of Australia Is mainly engaged in the research and development process related to different eco-friendly products including fish feed. So far the case study says, the engagement of Bio Sustainable Fish Feeds Ltd in the research of fish feed had faced early setback when their effort towards research of exploring new range of fish feed with the ingredients of earthly items like canola, corn, soya-bean, sunflower, etc. could not be able to produce desired result. To hour their effort with constant endeavor to excel in the field of environmental friendly fish feed had been recognized by Commonwealth Scientific and Industrial Research Organization or CSIRO by extending a grant of AUD 500 million with specific terms and conditions of spending the money in the activity of research on the eco-friendly fish feed  (Morgan, 2015). The company had engaged themselves with further research in this filed of fish feed by exploring the scope of deploying ingredients like wood chips, cane residue or captured methane gas from different sources, which had seen some success in the respective field in the context of feed products increasing the weight of the valuable fishes like salmon, tuna, trout with reasonable satisfactory standard. The respective company will undergo a audit program by a professional audit agency who will undertake the assignment after verifying certain issues like the detection of audit risk, the financial accounting documents and with the context of certification of the claim of the company related to their exclusive patent right and TBL as per GPFS of BSF ltd. As per the standard procedure, the audit firm has to set steps of audit before the assignment is to be started. There are different opinions of fixation of steps of audit for any assignment which is depending upon the volume of documents to be checked and assessing the gravity of the situation which is needed for concluding part through generation of audit report. Steps are basically framed in macro level with planning of audit, conducting audit and conclusion of the audit activity. These steps are divided micro level of activities to be compliant of audit purpose  (Asic, 2016). These steps will be discussed as follows to understand the utility of these steps and the respective outcome these steps can produce to make the final audit report for the stakeholders of the company. The basic requirements of an audit program is to be entertained with the steps of audit program and these preliminary steps are more essential to ensure the accuracy of the audit process and ultimately to provide with the best possible audit report to the process owner and other stakeholders of the company  (Penn, 2016). Planning of audit is divided into different micro aspects which are being appended below: To plan any audit assignment, first to derive by the auditor is to ascertain of the assignment is suitable for the auditors. The identity of an auditor for any assignment is unique and in any case auditor should not get involved with any such assignment which is of material interest. The auditor has to ensure that he is not at all attached to the company by any means with some material interest and except for the purpose of audit, the auditor should not get involved in any sort of such activity which is directing towards any sort of interest of the auditor with the company or any such activity which is related to company other than of audit process. It is also advised to introduce fresh personnel in the audit process to have fresh outlook on the process  (Penn, 2016). To ensure the above point, the auditor and his team should involve themselves in the derivation of the size of the audit process along with the scope of the audit work. To ensure this, there should be an homework to ascertain how the members of the audit team will get involve in the process with the specific time limit to be fixed related to this assignment.   Also it is to be noted if any special investigation is to be done any specific issues which is related to work-intensive. These elements can make the leader of the audit team about fixing the number of team members for successful completion of audit assignment  (Acca, 2016).  Ã‚   Prior to staring the audit process, the team leader should assess the probable areas which may produce potential mistakes which will be caused due to misstatement in the reports of financial accounting system of the company. The right spade of ding this is the highly professional and experienced background of the team leader. This identification process can be done though the knowledge of the company with the past financial statements and as because this is of subjective nature; the team leader should depend upon his self-judgment.   Post the introductory assessment, the auditor has to fix the strategy of undertaken audit assessment by segregating different activities to be done which should include identifying the critical area of interests depending upon which the task assignment is to be made with the factor of time limit by which the job is to be done  (Asic, 2016). It is the execution part of the audit assignment which includes different micro activities like advance intimation, verification of concerned documents, like financial accounting statement and relevant documents, compliance of statutory obligation, reviewing of the audit process and making of draft audit report. It is the first step of conducting audit to place the intimation to the company in which the audit process is to be taken care. The intimation should be in black and white and will contain the start date of the audit process with proposed completion date,   checklist of documents and records pertaining to the financial accounting to be made available for the purpose of audit, well in advance for the period specified for which the audit process will take place  (Mediacongo, 2015). The basic criterion of any audit process is to ensure proper verification of financial accounting documents and records in the form of receipts, payments and the respective entries in journal and ledger. The main job of auditing is to verify the documents provided by the company with proper checking. The documents such ought to be verified are statements, registers and records. While checking the application of mind with the professional knowledge is required for checking and subsequent derivation of judgment. The documents and records are to be substantiated with the respective journal and ledger entries which are instrumental for the process of finalization of accounts; hence this is the most discrete part of the entire audit operation  (Mediacongo, 2015). The statutory obligations for any company arise from the implication of several taxes payable by the company through the generation of business. It is the obligatory part of the company to ensure the payment of taxes and other statutory compliance within specified period; otherwise the company will face liability by penalty and interest, being a defaulter. Hence it is one of the important areas to find out by auditor that the compliance in the said field is properly ensured by the company.   After the audit is over, the generation of financial review report is compulsory with the view of the auditor. The same report is to be forwarded to the management of the company for required clarification in different issues which are found not abiding by the system and the process of the company. Post all these activities, the auditor has to furnish the recommendation which will guide the company to make their strategies to be reviewed or fixed as per the constitution of the company. Violation on any issues must be highlighted with the preferred recommendation of the auditor to get rid of such instances. After all activities related to audit process is over, the auditor ahs to handover the necessary copies to the respective stakeholders with signature. The report is to be signed by the director of the company simultaneously as a token of acceptance of the facts revealed in the audit. With all the above steps to be completed, the audit process comes to an end for any specific financial period of the company concerned. The audit report will be elementary for the company to find out the lacuna of the system adopted by the company with clear and transparent recommendation to avoid those in future so far accounting standard is concerned. When the auditor will take the assignment of BSF Ltd. Preferably these steps will be adopted for a professional audit of the company. Audit risk is a regular feature for determining if the assignment is to be taken or not. There are three types of risks prevalent in this segment- inherent risk, control risk and detection risk. It is that type of risk which is inherent in nature within the culture of the company due to misstatement of subject appearing in the financial statement of the company. Inherent risk is featured in the high range where it s found that high level of judgment is involved to encounter complex transactions observed in the process  (Accounting-simplified, 2010). This risk is generated from the activities which are arising out of the lesser –practice of internal control which subsequently leaves the scope of high level of material misstatement. To mitigate control risk, high level of multi-layer internal control check is to be implemented with the professional knowledge in the respective field of accounting and finance. This risk arises when the auditor can not detect the focus area and put highlight on the areas which are not so important, and at the same time ignoring the areas which are of more importance is status. This situation arises when the auditor is getting confused with the issues arising during the process of audit  (Unifr, 2016). The acceptable model of risk assessment determination is practiced with the below formula:- Audit risk= Inherent risk x control risk x detection risk   In this case the assumed audit risk is derived with the coefficient provided in case of BSF Ltd.:- Inherent risk = 90%, control risk =5% and detection risk = 80% Thus audit risk derived is = 90% x5% x 80% or 0.036 This audit is risk is reasonable, if the audit firm is accepting. Otherwise the audit firm has to follow the specified benchmark they follow for derivation of audit risk  (Unifr, 2016). Following is the audit program for BSF Ltd.: The Assigned audit firm has to assess the audit risk and then serve a notice to the management of BSF Ltd with the time limit and the requirement of the financial documents of BSF Ltd. along with acceptance of the assignment. To start with the process, schedule of audit is to be made containing the detailed program and the time limit with assigned members of the audit team. The plan of audit is the next step which should emphasize on the objective, scope and detection of critical area of the audit to be made on BSF Ltd. Management of audit process is the most vital step of audit program which is the responsibility of the team leader who will concentrate on the schedule and ensure compliance of audit plan. Submission of the draft audit report to the management for further discussion on the gray areas of observation is the next step with highlighting the discrepancies found during the course of audit(Cag, 2011).    Spent on research 1 st installment   Expense on procurement of fixed assets for research   Spent on research 2 nd    installment   Spent on research 3 rd and final   installment Observations of the journal entries related to CSIRO grant and R & D expenses: CSIRO grant had been booked properly in the books of financial accounting. R & D expenses are booked as per expenses made with the conditions applied as per CSIRO TBL or Triple Bottom Line concept endorses the concept of compliance of any organization by exposing their concern about social environmental and economical bottom line. As per BSF Ltd. they are claiming their compliance of TBL through GPFS and they need the certification of the same from the auditor. So far their activities of research with the eco friendly ingredients are proved, and with their endeavor to serve the society through their efforts they are substantially comply the same along with the economic bottom line of profit generation. Hence the claim may be certified with true and fair observations from the auditor. It is found that BSFR had acquired the patent of the product which is the result of their effort exploiting the environment friendly bacterial based resource. Their patent is being allowed on the subject with the product they have explored. But the entire field of bacterial based feeds technology can’t be their claim area as patent. Hence the claim such placed may not be allowed by the auditor keeping in mind the said factor of covering entire range of that technology  (Acca, 2016). Acca. (2016, May 31). Planning an Audit of Financial Statements. Retrieved September 22, 2016, from accaglobal: https://www.accaglobal.com/in/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/audit-financial-statements.html Accounting-simplified. (2010). Audit Risk Model Inherent Risk, Control Risk & Detection Risk. Retrieved September 20, 2016, from https://accounting-simplified.com/audit/risk-assessment/audit-risk.html Aicpa. (2006). Audit Risk and Materiality in Conducting an Audit. Effective for audits of financial statements for periods beginning on or after December 15, 2006. Earlier application is permitted; https://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-00312.pdf , 47 (107), 1647-1662. Asic. (2016). Are you a large or small proprietary company. Retrieved September 17, 2016, from https://asic.gov.au/regulatory-resources/financial-reporting-and-audit/preparers-of-financial-reports/are-you-a-large-or-small-proprietary-company/ Cag. (2011, March 31). Audit Plan. Retrieved September 22, 2016, from Cag: https://dgace.cag.gov.in/pdf/AMG-III-Audit-Plan.pdf Mediacongo. (2015, April 15). ToR Audit BSF-IA Final. Retrieved September 17, 2016, from mediacongo: www.mediacongo.net/docs/jobaof/2015/wv_tdr_anglais_20150418.docx Morgan, H. (2015, December 07). CSIRO fund to support Australian start-ups. Retrieved September 22, 2016, from Csiro: https://www.csiro.au/en/News/News-releases/2015/CSIRO-fund-to-support-Australian-start-ups Penn, S. (2016). Six-Step Audit Process. Retrieved 09 17, 2016, from https://smallbusiness.chron.com/: https://smallbusiness.chron.com/sixstep-audit-process-17816.html Unifr. (2016). Risks (Audit Risk Formula). Retrieved September 20, 2016, from https://www.unifr.ch/controlling/assets/files/Noesberger2016/3-audit-risk-formula.pdf With a decade's experience in providing essay help,

Friday, September 27, 2019

Collection of Arson Evidence and Analysis of Flammable Residue Essay

Collection of Arson Evidence and Analysis of Flammable Residue - Essay Example The fire itself is the first step in the collection and investigation of arson evidence. Experts have identified three factors that must be present in any arson case and these factors are known as the triangle of fire. These factors include oxygen, the source of fuel and the heat. In any case of arson, the oxygen concentration must exceed sixteen percent while the fuel can be any flammable material which include petrol, gas and other flammable materials. To this effect, the heat factor is considered to be any source of heat that can match the temperature of ignition of the fuel which will be aided by oxygen concentration. In an arson case, the arsonist must have tampered with one of the three factors that have been identified as the fundamental causes of a fire (NFPA 921, 2004). An arsonist will make use of accelerants like alcohol, gasoline or kerosene to increase the fuel load to enhance higher chances of the fire developing. The arsonist may also increase the concentration of the oxygen and this can be achieved by various means like opening the windows of the structure that will ensure that the oxygen concentration will be higher in the structure. ... e fire spreads from the top to the bottom, it is most likely that the fire will also spread in other rooms rather than be confined to one room of the structure (Bryant, 2008). Arson fire is brought about by an individual introducing a heat source and the heat source can be as simple as the lighting of a match or can be as complicated as the introduction of very flammable chemicals which have been noted to be ignited even in very low temperatures. It is important to note that for a case to be considered as an arson case, the underlying statement is that the cause of the fire was deliberate. In such scenarios, it is therefore to right to say that an arson case have an individual who deliberately tampered with the three factors that are considered to be the cause of fire. These factors are the three triangles of fire (NFPA 921, 2004). It is in this respect that an investigator who rules that the cause of fire was an act of arson must prove that the fire triangle was tampered with and that the other accidental causes of fire have been ruled out. This means that the investigator must have the knowledge that is required to differentiate between an accidental fire and a fire that was caused by an act of arson. It is in this respect that many fires that have been caused by acts of arson have been mistaken to be accidental fires and there is the requirement of well trained investigators to look into the fires that have been reported as accidental (Thomson Delmar Learning, 2004). Analysis of flammable residue In the analysis of the flammable residues the most instrumental method is the gas chromatograph. This is because it has been deemed by experts as the most sensitive and the most reliable method that can be used to detect and also in the characterization of the residues

Thursday, September 26, 2019

Refrace week 4 cal Essay Example | Topics and Well Written Essays - 750 words

Refrace week 4 cal - Essay Example The programmes are interrelated tasks dealing with important scientific difficulties. The project teams work upon development (PDT) in both face-to-face ways (FTF) and can also work in a virtual-to-virtual way(VTV) The successful outcomes of such project team work results in the introduction of new services and products in the various sectors already mentioned creating new intellectual properties, with the publication of papers and advancements in various fields. Scientific rigour is paramount , as are ethical features, with a definite adherence to moral and humanistic principles. If this doesn’t happen then there will be cancellation of projects our efforts will be wasted . This of course would mean a lack of sustained funding and eventually society suffers when these products or services are not made available as a result. As work as part of a PDT carries on day by day in the laboratories there are a variety of processes which are supportive as well as being transparent. This gives a working framework for the members of the team which is moral and ethical. In order to do this three things must happen †¢ Each individual’s contribution is correctly credited as their own original and personal contribution to the whole . This enables the team to further together their cutting edge work in developing new products (NPD.) If the teams are able to work to their highest standards in such areas then the possibility of setbacks and problems will be minimised and scientific discoveries and contributions will continue to be made. PDT’s work closely together in groups which are multi-disciplinary, but on occasions the members find themselves working alone on particular aspects of these projects. We want to ensure that the PDTs in our organisation do not have to face up to ethical issues, either in the laboratory or in interactions with clients, whether in collaborative interactions or when working alone. If we could

Organisations and Behaviour Essay Example | Topics and Well Written Essays - 2750 words

Organisations and Behaviour - Essay Example First, there will be a need to have a meeting with all employees and inform them that they will be taking instructions from their departmental managers. Given that this is a deviation from the norm, employees may take time to adjust to the rules. As such, she should inform the departmental managers to arrange for a meeting with their departmental employees and chat a way forward together. When people have gotten used to following given rules and procedure, waking up one day and changing such rules and procedures could cause negative ripple effects. For the plans to work, sitting down together and identifying that there is a problem would be the first step to get employees to be more open minded to the formulation of new procedures. Involving employees in the formulation of the new policies serves to make sure that their opinions about the new rule and procedure are taken into account. This way, employees will feel that the new procedures have not been imposed on them but a product of their collective decision making and consensus. The managers should also give their departmental employees opportunity to express their opinions about regulations that they perceive as controversial. After that they should take time to explain to them why there is a need to have such regulations. Even so, decentralization for the rules should also leave room for employees to seek the indulgence of a higher office if they feel that they issues are not being addressed either fairly or elaborately at the departmental level. This way, making a transition from the old culture and restructuring the organization will be easy. It is vital to note that attempting to make the above changes without involving the employees may impact negatively on the organization (Kaiser, 2008, p. 104). Department managers will come up with various rules and procedures. As it emerged during the time that Jill Thompson took an evaluative walk around the company, there were several issues that need to be solved . First, the fact that repairing time has been left flexible to run between 8:00am and 10:00, production supervisors’ work has been made seemingly hard. It is hard for them to work with employees who may get to work at 10:00 and choose to leave for lunch at 11:00. This is because there is no ample time for doing anything productively significant. Probably the consequences of the old regulations were that production supervisors ended up doing so much work. This is because they have to be at work by 8:00pm for those employees who report at that time and stay as late as 7:00pm to be with those who reported to work at 10:00am. It is also possible that on some days they have had to take up the work they are mean to be supervising when employees who report at 10:00am chose to go for lunch at 11:00. As such, department managers may chat a way forward and come up with rules that ensure there is uniformity in time management. This way, flow of traffic in and out of the company will be tamed, giving production supervisors ample time to finish processes initiated and improving production and performance. Evaluation procedures are also likely to change depending on specialty. For instance, the research and development people may have a revised schedule for their evaluation as opposed to the unpopular monthly evaluation. Evaluation for other departments will depend on the nature of their specialization. When such rules have been adjusted, the departments that will be more formalized will be research and development department and production department. This is because the most notable problems emanated from the two departments. Such restructuring will help improve performance and morale of the workers. Reasonable evaluation period with also motivate employees

Wednesday, September 25, 2019

Immigration(advantages or problems) Essay Example | Topics and Well Written Essays - 750 words

Immigration(advantages or problems) - Essay Example Furthermore, they help address the need of the country for seasonal labor during harvest time. Illegal aliens, as they are commonly referred to, readily accept relatively lower wages as compared to the local labor force for the same type of work or amount of workload in light of their need to get jobs straight away ("Wikipedia"). In this regard, some who profit from this arrangement assert that illegal immigration is indeed beneficial since the country of origin of the illegal alien, which is usually a developing country, earns dollar through overseas workers' remittances. Similarly, the US-based employers may take advantage of relatively lower labor expense with the substantial availability of labor provided by illegal immigrants (Hanson). However, these people fail to take into account the adverse effects of illegal immigration to the economy as a whole. They have a limited perception of the problem such that they only consider the gains directly derived from illegal immigration and not the other economic and social costs. There are myriad disadvantages in connection with illegal immigration. One of them is in terms of the intensified competition in the labor market. American citizens and other legal immigrants or residents can often be heard complaining that it is harder to look for jobs these days. This can be attributed to the fact that there are a growing number of illegal immigrants in the country that directly compete with the local labor force for available jobs. With this, legal workers continue to experience job displacement due to illegal aliens. As discussed, illegal immigrants who seek employment in the country willingly settle for below average wage levels. Although employers benefit from this type of arrangement, it should be highlighted that such is generally detrimental for the entire labor force. By accepting wages that is less than the minimum wage standard, the income mainly coming from wages received plummets (Hayworth). This distorts the labor conditions in the country. Decreased wages is especially harmful for workers who are already on the verge or even below the poverty line. In addition, this changes the consumption propensity of legal workers and may diminish the quality of their and their families' lives. Another major disadvantage of illegal immigration is that it further buoys up expenditure of the federal government. Based on numerous reports, an increasing number of communities across the nation continuously contend with over budgeting in order to make hospital care and educational services to illegal immigrants and their families. Given this scenario, the government would need to find a way to address budget deficits to take into account these public services for all including illegal immigrants. To compensate for the portion of the budget used up for illegal immigrants, it may be expected that the government would impose tax increases which would be shouldered by legal workers. In the end, legal workers who fund social security services through the taxes remitted to the government each payday are burdened with the problem brought about by illegal immigration. According to studies, illegal immigration also has an effect on the health conditions in the US. Some assert that the presence of illegal immigr

Tuesday, September 24, 2019

The Impact of Leader Behaviors on Group Functioning Essay

The Impact of Leader Behaviors on Group Functioning - Essay Example When a leader is chosen or appointed, the focus shifts from himself to the others making him much more focused on the external and results than the self or trying to seek comfort (Quinn, 2005). This is what makes the leader much more democratic than autocratic. When an individual becomes emotional while in the leadership position, they tend to shift their focus from others and bring it back to their own affairs. They try to seek the solution that will bring them much more comfort and hence the thought pattern is internal which comprise the characteristics of an autocratic leader. When the leader starts turning attention to him and making the solutions and decisions that bring him comfort in lieu of results, then the group members start suffering from lack of independence and participation. They lack inclusivity in decision making and this may weaken the ties of the group rather than make them

Monday, September 23, 2019

Marketing principles Assignment Example | Topics and Well Written Essays - 1500 words - 1

Marketing principles - Assignment Example Lowering prices increase the sales volume of the company. In some cases, consumers do not consider the price of the product, but instead go for quality, cost effectiveness, accessibility, time, and value added. Therefore, price influences the companys growth and at the same time limited in its scope. These are company’s activities, which makes the product available to consumers. For products to be available to consumers, an organization must target larger geographical coverage and open distribution centers. Similarly, goods have to be placed next to consumers to allow their accessibility. Because of this, companies open distribution networks to enable the products and services reach the target market. This is a way the company communicates to its customers about the product, values and benefits. There are different ways an organization can promote its products, and they include internet marketing, print media adverts, direct sales among others. Marketing orientation is of benefit because it makes the organization respond to demands. It enables the organization to react to what customers want hence eliminating guessing and forecasting characterized by guessing what consumers wants. It also helps in building customer values, which helps a company in increasing customer loyalty to the brand. This benefits the company because it gives a competitive advantage and solidifies the customer base. The company also benefits from reward sales because of customers repeat larger purchase. However, it is costly because the company has to invest in marketing research. This may prove to be expensive for an organization will have to move and conduct a study in order to know what customers prefer. The microenvironment influencing MacDonald marketing strategies involves issues of its managements. For instance, the company has many customers, which influences its marketing decision. It has to market its products to reach its large customers

Sunday, September 22, 2019

Chicken Run Essay Example for Free

Chicken Run Essay The implications if a major customers had gone into is level, it will affect the company cash flow because every payment received the company may have to use it to cover its operating expenses apart from getting profit. Accumulated debtors will show the collection department performance. Low cash flow will affect many areas in an organization. The company may have to make another loan to run it business. Other than that it may have problem to run the business if the cash flow is low. For example, if the company unable to pay the suppliers on time. The supplier may stop to supply product to the company. If the suppliers really stop supplying product, the company may face problem to produce product. This will directly affect the company sales because its fail to produce product to its customers. If the company do not work hard to reduce this important area they may be looking at legal remedies, or even write off debts and that means spending money to get money. The other implication is that, the company will have a very unhealthy debtor’s aging. Where it is supposed to be a guidelines to the company. For example when a debtor reach it limit, the company should be alerted to chase payment based on the debtors aging. But in this case, Encik Selamat has been giving authority to the marketing department to continue supply products to Cold Gold Sdn Bhd because of the closed relationship. Indirectly, it shows that Encik Selamat does not performing his duty rationally. Which effect his image as a manager. He is supposed to show his leadership by having a very good judgement. For example to stop supply products to Cold Gold Sdn Bhd until they settle their debts. Refer to the case Chicken Run; i) How would you assess the financial health of the company? I would assess the financial health of the company based on the gross profit of the company. The higher the gross profit the healthier it is. Of course we have to consider the operating expenses of the company but operating expenses are still under the company control and discretion before we can get the net profit. Other than that, I would assess the financial health of the company by obtaining a history of your company’s financial statements. Five years’ worth is usually a good base. Next, convert the financial statements to common size. Common size financial statements are simply a company’s financials expressed in the form of percentages rather than dollars. A common size format readily identifies trends and growth patterns. Additionally, since industry benchmark data is often produced in this format, it makes it easier to compare the results with the competition. Industry benchmark information can be obtained from a commercial vendor, accountant, or depending upon the industry, from trade associations. Next, financial ratios are calculated. There are a number of ratios to choose from. Some of the more common measure liquidity, debt coverage, leverage, and operating and profit performance. Their relevance is dependent upon your company, its operating characteristics and the industry. Bankers and accountants can be especially useful in identifying the more pertinent ratios. The information gathered thus far is analyzed and compiled on a trended, composite and industry basis. The results of this analysis, when performed  regularly, help you to monitor and recognize the vital statistics necessary for the success and growth of your business. The benefits of this assessment include: Competitive Advantages Disadvantages An industry assessment enables you to identify your company’s strengths and weaknesses and acquire valuable information on the competition. Budgeting Forecasting Studying trends and growth patterns is a very effective preliminary step in preparing internal budgets and forecasts. Strategic Planning Recognizing specific performance measurements (company and industry) will help to set goals and objectives for the future (e.g., increasing sales, gross profit margins, and net income). Acquisition Opportunities Knowledge of key performance measurements assists in the evaluation of a proposed sale, merger or acquisition. Focus Greater awareness of the interrelationship of the financial statements and a complete understanding of financial operations allows you to focus on the areas important to the growth and success of your business. ii) What would you suggest as appropriate course of actions? As an appropriate course of actions, I would suggest the directors to refer the â€Å"Malaysian Code on Corporate Governance 2012† as a guidelines to take action against Encik Selamat which involves in unethical activities such as conflict of interest and lack of integrity. Other than that, the internal control of the company should be revised. For example the debtor collection procedures. It has to follow proper standard operating procedures such as when invoices issue to a customers, the payment terms must follow the credit period. Any payment overdue must be chase every month. If it reach the 120 days amount overdue, warning letter should be  issue to the debtors, then stop supplying product to the debtors until payment made. Besides that, Internal Audit must be done regularly. This is to audit the operation run based on the standard operating procedures. Any discrepancy found must be rectify immediately to avoid any unwanted issue to happen. For example, Ms Choy has discovered that the credit limit of Cold Gold Sdn Bhd, one of its major customers had gone into its level and yet the marketing department continued to supply products to the company. If the company do internal audit regularly, this issue may not happen because the internal auditor will detect the problem while it is still under early stage. Other than that, this will avoid Encik Selamat from making unethical activities due to his awareness from the internal auditor. Monthly meeting also can help in this case. Where, Encik Selamat required to report the company performance monthly. In this case, the company should have monthly credit meeting. The purpose of this meeting is to make sure all debtors are monitored closely. Any amount hanging in the debtors aging should have remarks or the status should have been identified. For example, if the debts is not paid within the 30 days period, it should state the reason why? At least we know that chasing of debts run actively by the collection department. If the debtors do not pay according to their credit period, the management at least can give suggestion and acknowledge about that issue.

Friday, September 20, 2019

Factors Influencing Buyer Behaviour in Events

Factors Influencing Buyer Behaviour in Events Event Stakeholder Behaviour Contents (Jump to) Introduction The Context Stakeholder Behaviour Conclusion Bibliography Introduction Wilson (2000) stated that he believes the factors determining buyer behaviour is a proposition that is extremely difficult in that the processes are both complex as well as difficult to understand as a result of the many external influences at work acting upon and affecting the decisions. The purpose of buyer behavioral models is to aid marketers in mapping out the factors and influences that could affect the outcome, and then weighing those factors to assist in the decisions that will result in their favor. Identifying the buying behaviour patterns of both the attendee and the sponsor in the sports sector of the events industry entails considering that such is taking place within a semi controlled environment which in effect aids the sponsor as there are less outside competing influences vying for the attendees attention even though the atmosphere is charged with intense mental and other stimuli. The relationship involved in the setting indicated, sports sector of the events industry, means that the sponsor represents the marketer seeking to influence the outcome with reference to the attendee, to have him or her try, purchase, or consider their offering. In this context, the sponsor is seeking multiple outcomes representing a past, now and future connotation in that the preceding represent either changing an attendees preconceived notions or ideas of his offering, this represents past influences, having the attendee purchase or try the product within the setting at the event, and influ encing the attendee to re-consider their ideas on his offering that could result in trial, consideration, inquiry, trial or purchase after leaving the event. These preceding multiple objectives are valid approaches in that a singular approach, seeking ‘now’ results, overlooks and ignores the other equally important factors that are present in any gathering of distinctly different individuals of varied age groups, experiences, backgrounds and demographics. The opinions expressed by Engel et al (1968) suggest that an advertiser or sponsor should be mindful not to overstate nor understand the attributes, features or other aspects of their offering as this might result in a negative perception when real world circumstances such as actual usage or trail occur. Dubois (2000) reminds us that theorists such as Sigmund Freud have attempted to analyze what might influence individuals studying the psyche as well as subconscious motivations as their means of doing so. The implications of planning for such an event means that sponsors must consider a number of differing and unique aspects in consideration of the circumstantial context in the planning of marketing activities. The Context Buyer behaviour differs from consumer behaviour in that the former is the domain of business and marketing professionals seeking to understand this phenomenon (Schiffman et al, 2000). The Sheth et al (1969) model, which consists of multi variables, attempts to inculcate knowledge concerning a consumer’s purchase along with their behaviour, through the utilization of a transformation process. In this model it shows the stages concerning influences that affect the behaviour process (Sheth et al, 1969): The ‘Significative’ Stage The ‘Symbolic’ Stage, and The ‘Social’ Stage Contained within the preceding stages ‘reference groups’ are mentioned, which Bearden et al (1982) describe as â€Å"†¦ a person or group of people that significantly influences†¦Ã¢â‚¬  the behaviour of an individual. The three types of reference groups described by Bearden et al (1982) are: Information Influences: This type of group seeks out the information by which to make a decision that is reliable. Utilitarian Influences: This group seeks to want to appear like others within the group to either avoid punishments and/or to receive certain benefits. Value-expressive Influences: In this reference group the influenced party accepts the positions and or perceptions of others as a result of the need to belong. The preceding contextual ramifications are factors which need to be considered by sponsors in their more active role in the process as they represent influences upon the attendee. It should be noted that the Sheth et al (1969) model does not predict purchase behaviour; it simply lays out the influences that might affect behaviour that can then be utilized as a frame of reference. The model explains how influence and inputs are evaluated as well as utilized by the buyer as a result of perceptual and learning constructs (Sheth et al, 1969), and then goes on to identify the eventual outcomes and outputs of the process. Marketers utilize buyer behaviour, models, to aid them in arriving at assumptions. The preceding helps them to analyze, understand, evaluate, criticize and monitor a specific market and or product. Chisnal (1994) indicates that there are the following uses for models: That they aid in mapping out the various characteristics that might affect the eventual purchase of an offering in a manner that is more simplified. And that they result in marketing strategies that are more effective as they are developed as a result of outcomes that are likely as predicted from the model. Additionally, Chisnall (1994) indicates that a well-structured and effective model will be: Relevant: In that the model(s) must be applicable to marketing situations that are real. Comprehensible In this instance the models need to be both well constructed as well as clear. Valid This type of model is verifiable in terms of occurrences in the real world. The utilization of multi-variable models refer to the attendee, sponsor aspects as being examined herein as the factors, circumstances and influences acting within and without are more complex as well as include multiple relationships and aspects from behavioral sciences. Said models are more representative concerning the actual characteristics regarding buyer behaviour, however they are not easily analyzed. Inherent in this equation is the consideration of temporal constraints. The situation that considers the buyer behaviour in the sports sector of the events industry that is time dependent. Said events have a time period correlation which represents the length said event shall take place. Fraisse (1963) pointed out that individuals are usually influenced by conditions of situation in making judgments about time. The preceding is important in helping to mold buyer behavior in that studies conducted regarding the influence of varied mood states has shown that it has a factor in the way they estimate the duration of an event as well as their temporal orientation (Hornik, 1981). The further implications of the foregoing presents the opportunity for sponsors to introduce an additional element into the equation to aid in increasing the net effect of their efforts, as well as the other input variables. As all of these factors have differing effects with respect to their input on buyer behavi or, common sense dictates that the utilization of as many non-conflicting elements as possible will thus skew the potential outcome more in one’s favor. Thus, understanding the need to induce a positive and uplifting mood as a factor in buyer behaviour inducement represents an opportunity to increase the net effect of the message, action, influence or course one desires or seeks to obtain as a result. Hornik’s (1981) studies suggested that individuals in a positive mood will more than likely be disposed to be future oriented, whereas individuals in a negative mood will have an orientation more geared to the present, or now. This explains the utilization of bright lights, colors, theme music and a festive atmosphere as important variables. The preceding is the general overall mood present in events conducted in the sports sector as they are seen or perceived as recreational or entertaining, thus striking or establishing a pre-conceived mood expectation that needs to be amplified or at least rise to those expectations in order to maintain the positive future orientation factor. The second time-based research that enters into consideration is called ‘intertemporal choice.’ (Hornik’s, 1984) Hornik (1984) continued his work on temporal studies in another work in this area brought out the fact that in such, intertemoral choice, decisions concerning buying behaviour entail the consideration of costs and benefits that are spread over time. Utilization of presentation, message delivery and the non-complexity of information are important variables to be attended to as part of the planning of marketing activities. Stakeholder Behaviour With the conditional boundaries being understood as occurring in the sports sector of the events industry, the analysis contains a number of constraints which can be adjusted to work in favor of the sponsor, but which work upon the attendee. The proper event, based upon its demographic and other component factors, represents an opportunity for a particular business or corporation to have a forum to reach segments of their demographic profile on a more personal and controlled basis. The event entails a participatory structure whereby the attendee either elects to make an appearance, or is expected to do so by his peers, or other considerations. As the first option is the overwhelming choice, due to the voluntary nature, said attendees are more than likely to be in an anticipatory mode with the expectation of an enjoyable time. With this as the foundational mood sponsors should be more disposed to buying into the circumstances as a platform to reach attendees, who conversely are likely to be in a more receptive mood to influences as a result of the festive occasion, in general. Chisnall (1994) refers to the foregoing, on the part of the attendee, as the importance of social considerations in consumer behaviour. Palmer (1998) as well as Chisnall (1994) refer to the importance of establishing and building customer loyalty as variables in the buying process. The foregoing applicability with respect to sponsors in event marketing is a factor of the manner in which the event is conducted, organized and the interest factor inherent within the event and sporting connection. The loyalty of the attendee can be enhanced by his perception that the sponsor or advertiser support the activity, thus tend to be viewed positively. Today’s general public is aware of corporate participation and support as a result of p ronouncements in the media, as well as comparison with other activities. This awareness represents the opportunity to establish a foundation of loyalty perception that is beneficial. The importance of the social setting is a further positive aspect which influences and impacts upon buyer behaviour, as well as the group associations (Rice, 1997). The relatively ‘captive’ nature of event marketing has its appeal in reaching a defined number of individuals within a context and setting that is conductive to buying behavior as well as one which the marketer has considerable control, and influence, relative to the other participants. Sherif et al (1961) refer to the preceding as involvement as described below: High involvement products set up the parameters for a positive balance in the relationship between the performance outcome and the expectation level(s) Low Involvement products set up or result in a negative relationship correlation between performance and expectations. The preceding implication is that active participation and a level of balanced and believable performance sets the foundation for trust and thus a positive relationship. There is effort on the part of the sponsor to be there through selling means, thus setting up an important component of buyer recognition, and thus influence. Passive advertising or promotional forms entail magazine or print utilizations and thus are not participatory. The distinction is that a specific occurrence, or event, entails the participation of active as well as passive individuals, with the advantage going to the active participants influencing the passive. The attendees represent the passive element and thus the climate for buyer behavior is enhanced as it brings together both elements under conditions that foster more intense involvement and interaction. Conclusion Buying behaviour is a condition that can either be amplified or left at its relative levels based upon the everyday forces, influences and circumstances of and behavioral group. This includes attendees as well as sponsors. The common glue that binds the aforementioned is the relationship between the two parties. They represent passive and active modes, and these forces are consistently present as a condition of life. We are either being influenced, or influencing. The levels and amount of individuals thus affected, is a determinant of the degree of organization as well as purpose and offering. Thus, underwriting events within the sporting sector represents an optimum opportunity to be associated with a captive audience that is coming together for a festive occasion, be this a baseball, football, soccer or basketball game or other competitive endeavor. Such an occasion represents a situation whereby a sponsor’s interest in such an event is heightened as a result of it providing more buying behavioral factors to be brought to bear. This thus creates buying behavior difference on the part of the attendee. Increased buyer behavioral patterns are also present on the attendee side as a result of the same elemental input factors that influence such an event, as described by (Sheth et al, 1969), Bearden et al (1982), and Chisnal (1994) in their mention of ‘significance, symbolic and social stages†, along with influences of an ‘ informational, utilitarian or value-expressive nature, and the mapping out the ‘characteristics useful in developing marketing strategies’, respectively. Bibliography Bearden, W., Etzel, M. J. 1982. Reference Group Influence on Product and Brand Purchase Decisions. Vol. 14, Issue 9, p-184, 09/1982. Journal of Consumer Research Chisnall. Peter. 1994. Consumer Behaviour. McGraw-Hill Book Company, New York, New York. ISBN: 0077076168 Dubois, B. 2000. Understanding the Consumer: A European Perspective. Prentice Hall, New Jersey, the United States. ISBN: 0136163688 Engle, J.F., Kollat, D.T., Blackwell, R.D. 1968. Consumer Behavior. Holt, Rinehart Winston, New York, New York, United States Hornik, Jacob. 1984. Subjective vs. Objective Time Measures: A Note on the Perception of Time in Consumer Behavior. 06/1984, Vol. 11, pp 615-618. Journal of Consumer Research Hornik, Jacob. 1981. Time Cue and Time Perception Effect on Response to Mail Surveys. 05, 1981, Vol. 18, pp 243-249. Journal of Marketing Research Palmer, Adrian. 1998. Principles of Services Marketing. McGraw-Hill, New York, New York, United States. ISBN: 0077097483 Rice, Chris. 1997. Understanding Customers. Butterworth-Heinemann, ISBN: 0750623225 Schiffman, L., Kanuk, L. 2000. Consumer Behavior. Prentice Hall, London, The United Kingdom Sheth, J.N., Howard, J.A.. 1069. The Theory of Buyer Behavior. John Wiley and Sons, New York, New York, United States Sherif, M., Hovland, C. 1961. Social Judgment: Assimilation and Contrast Effects in Communication and Attitude Change. Yale University Press, New Haven, Conn. United States Wilson, D.F. 2000. Why divide consumer and organizational buyer behaviour?. Vol. 34, Issue 7, pp 780-796. European Journal of Marketing