Entrepreneur Interview & Personal Analysis Essay

Entrepreneur Interview & Personal Analysis - Essay Example ries have been put forward including psychological theories which try to explain the mental perceptions of entrepreneurs as helping to explain why and how they do business. Most of these theories have majored in personal traits and perceive entrepreneurs as having some unique traits from those of the non-entrepreneurs, while other think of someone’s background as being a significant contributor to doing business (Locke, 2000, pp.23-34). Others have looked at it from the locus of control point of view. An entrepreneur is also perceived to be a risk taker because from these risks, he or she reaps benefits that come with opportunities taken (Shane, 2000, pp.448 – 469). Researches carried out in the recent past have mainly addressed issues to do with macro-level environmental forces when it comes to entrepreneurship. The individual decision-making processes of entrepreneurs and how they have internally perceived what they do on a micro-level has not received much attention. What most scholars concur with is the fact that good economic conditions do encourage successful entrepreneurship and should thus be promoted if growth of businesses taking up various opportunities need to be realized. These issues will be addressed in the paper based on the information gathered from Jane Norvak as the entrepreneur in this case study or interview. 2.0 Evaluation of the entrepreneur Jane indicated that she has been in business for three years now and she started it while she was 23 years of age. This actually falls within the most active group of youths. The business is Norvak Beauty and Parlour where she deals with many customers who come for the beauty services and cosmetics. She also said that her family members are not in business since they are employed in various professions.... Jane indicated that she has been in business for three years now and she started it while she was 23 years of age. This actually falls within the most active group of youths. The business is Norvak Beauty and Parlour where she deals with many customers who come for the beauty services and cosmetics. She also said that her family members are not in business since they are employed in various professions. This puts to question whether family background determines if one becomes an entrepreneur or not (Norvak, 2011). When asked why she chose to set up a business instead of looking for employment in the white collar job sector, she said that she preferred doing business because this gave her a sense of independence and control over her affairs. She talked of being an outgoing person who loves life and would not want to be pressured for what she has not done or what she has to do (Norvak, 2011). This seems to be in line with the argument that most entrepreneurs are motivated by the need for independence and achievement of personal goals in life. The statement also is in line with the theory of locus of control whereby an entrepreneur holds a belief in the personal abilities to start and finish things through individual actions without being supervised. She said that the business gives her personal satisfaction and she thus loves what she is doing (Collins, et al., 2000).

Jungian Archetypes in Rosemary Sutcliff’s Trilogy Essay Example for Free

Jungian Archetypes in Rosemary Sutcliff’s Trilogy Essay This paper will analyze Rosemary Sutcliff’s trilogy – The Sword and the Circle, The Light Beyond the Forest and The Road to Camlann – in light of the Jungian archetypes embedded in the text: the mother, the old wise man, the shadow, and the mandala archetypes. In her trilogy, Sutcliff employed the Jungian archetypes in order to provide a new configuration of the legend of King Arthur, interweaving myth and fantasy with psychological traits. From this perspective, the Arthurian legend appears in a new light, in which the story and the secondary narratives come to represent a particular mise-en-scene of figures of the subconscious. In Sutcliff’s trilogy, King Arthur and many characters achieve a symbolic significance. The author’s main interest is in King Arthur, around whom she constructs a whole series of archetypal motifs, which account for many of the peculiar and otherwise hard to explain characteristics of the story. Traditionally, all the fantastic motifs have been interpreted as subordinated to the fairy-tale logic and such motifs as witchcraft or transgression of taboos have been attributed to the pre-Christian Celtic subtext. However, this paper will argue that the overwhelming presence of archetypal images in Sutcliff’s texts brings a symbolic context to our interpretation of the legend. The Great Mother Archetype In Jung’s definitions, the mother archetype is ambivalent, in that it can both evoke a benign and benevolent figure, but also an evil, witch-like attribute: The qualities associated with it are maternal solicitude and sympathy; the magic authority of the female; the wisdom and spiritual transformation that transcend reason; any helpful instinct or impulse; all that is benign, all that cherishes and sustains, that fosters growth and fertility. The place of magic transformation and rebirth, together with the underworld and its inhabitants, are presided over by the mother. On the negative side the mother archetype may connote anything secret, hidden, dark; the abyss, the world of the dead, anything that devours, seduces, and poisons, that is terrifying and inescapable like fate. The mother archetype can take the shape of a plethora of symbols and can become actualized either as an image of plenitude and abundance, or as a token of dark forces in man. Both meanings appear in Sutcliff’s trilogy. Significantly, Arthur is deprived of a real mother figure from the beginning. His father’s vow to Merlin, which had granted that the latter would be entrusted the child the night he would be born, set Arthur away of his real mother. Moreover, in his foster family, Sutcliff makes little to no reference to a mother figure, focusing on the male side, who was there to rear the future great king of Britain. In this context, the mother figures that appear in Arthur’s life also have the significance of a repressed longing for a mother but, most significantly, serve to inscribe the character in a supernatural lineage. The solar and benevolent mother figure appears in the guise of Nimue, Lady of the Ladies of the Lake, who marks crucial moments in Arthur’s life, endowing him with the symbol of his manhood an kingship – Excalibur – and also receiving him back in her â€Å"womb† ( the lake) upon his death. The circumstances of Arthur’s first encounter with Nimue hint to the protective aspect of the Lady of the Lake and also to her crucial influence on setting Arthur on the righteous path: And looking where he pointed, Arthur saw an arm rise from the midst of the lake, clad in a sleeve of white samite and holding in its hand a mighty sword. And even as he looked, he saw a maiden whose dark gown and hair seemed about her like the mists come walking towards him across the water, her feet leaving no ripple-track upon its brightness. â€Å"Who is that? † whispered Arthur. â€Å"This is the Lady among all the Ladies of the Lake. Speak to her courteously and she will give you the sword. † [†¦] â€Å"It is a sword that I have guarded for a long time. Do you wish to take it? † â€Å"Indeed I do,† looking out across the lake with longing eyes. â€Å"For I have no sword of my own. † â€Å"Then promise me never to foul the blade with an unjust cause, but keep it always as befits the Sword of Logres, and it is yours. † From this passage, we can notice that Lady Nimue acts as a true maternal initiator into Arthur’s symbolic coming into manhood. She has a positive influence on Arthur’s life and gives the ultimate recognition of Arthur as the true great king of Britain. Her mother figure attributes become apparent especially through the symbolism of the lake. According to Jung, the mother archetype can be translated through various motifs, which allude to the mother’s child-bearing and receiving features: â€Å"The archetype is often associated with things and places standing for fertility and fruitfulness: the cornucopia, a ploughed field, a garden. It can be attached to a rock, a cave, a tree, a spring, a deep well, or to various vessels such as the baptismal font, or to various vessel-shaped flowers like the rose and the lotus. † As the Lady among the Ladies of the Lake, Nimue enacts the essential characteristic of the mother archetype as child-bearer and vessel for the child. The lake is a symbol of the womb. Through this lineage, Arthur is belated with an ancestral and supernatural origin. This idea has usually been interpreted as the inclusion in the story of pre-Christian lore of Celtic fairy-tales. However, the uncertain origin of Nimue, as well as her unquestionable attributes of a mother archetype could suggest that the predominant ancient subtext of the story could stand for archetypes of the collective unconscious. Just before arriving to the lake, Arthur and Merlin have to cross the forest, â€Å"following ways that no man might know but only the light-foot deer;† . The forest, as we have seen in the passage from Jung quoted above, can also be associated with the mother archetype. The final, symbolic welcoming of Arthur in Nimue’s womb at the moment of his death, is also very evocative of the mother figure that Nimue incarnates: â€Å"And the barge drifted on, into the white mist between the water and the moon. And the mist received it, and it was gone. Only for a little, Sir Bedivere, straining after it, seemed to catch a low desolate wailing as of women keening for their dead. † Finally Nimue represents the mother archetype par excellence as she weds and represses Arthur’s father-figure: Merlin. There are many other symbols in the text of the mother archetype. As Jung points out: Other symbols of the mother in the figurative sense appear in things representing the goal of our longing for redemption, such as Paradise, the Kingdom of God, the heavenly Jerusalem. Many things arousing devotion or feelings of awe, as for instance the Church, the university, city or country, heaven or earth, the woods, the sea or any still waters, matter even, the underworld and the moon can be mother symbols. In this light, the quest for the Holy Grail could be interpreted as a mother archetype symbol. The double function of the Holy Grail – as vessel and as token of redemption – enacts in the story Arthur’s quest for a maternal figure. As was stated in the beginning of the analysis, the mother archetype is ambivalent in that it also displays a dark, hidden facet which finds its best expression in the witch figure. In Sutcliff’s trilogy, this aspect of the mother archetype is embodied by Queen Margawse . She is Arthur’s sister and they both originate from the â€Å"Little Dark People†, old lords of the land bearing many affinities with Celtic druidism, magic and witchcraft. This heritage is realized in Morgan in its dark, malefic aspect and she becomes an adversary for Arthur, bewitching him one night into bearing her a child. It is interesting that Morgan’s wicked actions are not motivated in the story, they are simply attributed to her witchcraft and to the fact that she abides by the â€Å"old rules†: Why she did it, there can never be any knowing; for she knew, though he did not, what kin they were to each other (but for her, she had never cared for any law, save the law of her own will). Maybe she thought to have a son to one day claim the High Kingship of Britain. Maybe it was just revenge; the revenge of the Dark People, the Old Ones, whose blood ran strong in her, upon the Lords of Bronze and Iron, and the people of Rome, who had dispossessed them. This could imply the fact that Morgan also has a symbolic function in the text, playing alternatively the role of the threatening mother figure and that of Arthur’s anima. The fact that Arthur and Morgan have the same mother is not coincidental: in a way, Morgan is a metonymic symbolization of the darker aspects of the mother archetype. The Old, Wise Man Archetype According to Jung, the old wise man figure. Can appear so plastically, not only in dreams, but also in visionary meditation (or what we call â€Å"active imagination†), that is, as is sometimes apparent in India, it takes over the role of a guru. The wise old man appears in dreams in the guise of a magician, doctor, priest, teacher, professor, grandfather, or any other person possessing authority. The archetype of spirit in the shape of a man, hobgoblin or animal appears in a situation where insight, understanding, good advice, determination, planning, etc. , are needed but cannot be mustered on one’s own resources. In Sutcliff’s trilogy, the wise old man archetype is embodied by Merlin, who acts as a spiritual counsellor and guide both for Arthur’s father and for Arthur himself. From the outset, Merlin is presented as a spiritual force: besides his belatedness with the Old People, from his mother’s side, and his having been raised by a druid, his father is purported to be an (ambivalent) angelic figure. In Arthur’s life, Merlin represents the wisdom and vision which will help Arthur to accomplish his destiny. Once Arthur becomes a true King, Merlin will fade, as his guidance is no longer necessary. In many respects, Merlin can be equated with the most adequate father figure in the text. Like Morgan and Nimue, Merlin is the embodiment of the â€Å"old ways† and laws, which heed no obedience to the Christian values and norms; he seems to embody the agency of fate (by definition, a pre-Christian theme) and represents, even more than a father figure, â€Å"the uncertainty of all moral valuation, the bewildering interplay of good and evil, and the remorseless concatenation of guilt, suffering and redemption. † According to Jung, this is actually the only path to redemption even if it is hard to recognize it. In his interventions, Merlin is never evil, but we cannot say that he is a wholly moral figure either: he is the one who helps Utha deceive Igraine. This is why Merlin is an ambiguous figure too. Merlin’s life is profoundly interwoven with that of Arthur’s: he appears in the story before Arthur’s birth in order to ensure that the child would be safe from internal feuds after his father’s early death, he guides Arthur in all the crucial moments in his life, withdraws when he realizes that Arthur has become a king in his own right, and will allegedly become resurrected the day Arthur and he will be called to save Britain. From this perspective, Arthur and Merlin reiterate the rebirth archetype: And the King opened his eyes and looked at him for the last time. â€Å"Comfort yourself, and do the best that you may, for I must be gone into the Vale of Avalon, for the healing of my grievous wound. One day I will return, in time of Britain’s sorest need, but not even I know when that day may be, save that it is afar off†¦But if you hear no more of me in the world of men, pray for my soul. † We can notice from this paragraph the similarities between Arthur’s vow to return and the Christian story. The Shadow/Anima Archetype. In Jung’s vision, the anima is â€Å"the great illusionist, the seductress, who draws him into life with her Maya – and not only into life’s reasonable and useful aspects, but also into its frightful paradoxes and ambivalences where good and evil, success and ruin, hope and despair, counterbalance one another. Because she is his greatest danger, she demands from a man his greatest, and if he has it in him, she will receive it. † This archetype is symbolized in the story by the figure of Morgan La Fay, Arthur’s fiercest enemy, who demands of him to give the full measure of his authority and courage. Not coincidentally, she is a witch, she appears as the â€Å"veiled lady†, a true seductress. But for the end of the story, we would be inclined to interpret Morgan in a literal sense – simply as Arthur’s wicked enemy. However, the ending complicates this interpretation because Morgan is one of the three women receiving Arthur upon his death: And there, where before had seemed to be only lapping water and the reeds whispering in the moonlight, a narrow barge draped all in black lay as though it waited for them within the shadows of the alder trees. And in it were three ladies, black-robed, and their hair veiled in black beneath the queenly crown they wore. And their faces alone, and their outstretched hands, showed white as they sat looking up at the two on the bank and weeping. And one of them was the Queen of Northgalis, and one was Nimue, the Lady of all the Ladies of the Lake; and the third was Queen Morgan La Fay, freed at last from her own evil now that the dark fate-pattern was woven to it end. Clearly, Morgan La Fay is just as ambiguous as the other archetypes in the story. Her final communion with Arthur suggests the idea that she does indeed stand for his anima and that Arthur has succeeded in completing the challenge that she had set for him. In a way, Morgan is the receptacle of Arthur’s darker side which he had also inherited from the â€Å"dark people†. However, guided by Merlin’s mercurial light, Arthur succeeds in repressing these malign tendencies which surface with a vengeance in the character of Morgan. Mordred, the incarnation of Arthur’s mortal sin, and of his submission to the anima has be to vanquished in order for Arthur to find redemption. The final metamorphosis of Morgan and her reconciliation with Arthur suggest that redemption has been accomplished. The Mandala Archetype In his analysis of the mandala archetype, Jung stated that: [mandalas] are all based on the squaring of a circle. Their basic motif is the premonition of a centre of personality, a kind of central point within the psyche, to which everything isolated, by which everything is arranged, and which is itself a source of energy. [†¦] This centre is not felt or thought of as the ego but, if one may so express it, as the self. Although the centre is represented by an innermost point, it is surrounded by a periphery containing everything that belongs to the self the paired opposites that make up the total personality. This totality comprises consciousness first of all, then the personal unconscious, and finally an indefinitely large segment of the collective unconscious whose archetypes are common to all mankind. In Sutcliff’s trilogy, the most obvious symbol of the mandala is the Round Table. It signifies Arthur’s destiny and enacts the circle of life that he has to complete. Quite significantly, the mandala, also associated with the feminine archetypes, is brought to Camelot as Guenever’s dowry and Merlin is the one who appears to have originated it. The Round Table is the archetype that reunites all the other archetypes, ii is the beginning and the end of Arthur’s quest. The â€Å"archetype of wholeness†, the mandala, or the Round Table reunites the supernatural aspects of Arthur’s life with his terrestrial existence. The overwhelming presence of such archetypes and the great mother, the wise old man, the anima, rebirth and mandala in Sutcliff’s trilogy gives a symbolical turn to the Arthurian legend. In this light we realize the importance of this legend not only for the enrichment of story-telling but also as a universal a expression of the collective unconscious. Works Cited: Jung, C. G. 1973. Mandala Symbolism. Transl. by C. F. Hull, Princeton University Press, NJ. The Essential Jung, Princeton University Press, 1983. Four Archetypes, Routledge, 2003. Sutcliff, Rosemary. 1981. The Sword and the Circle: King Arthur and the Knights of the Round Table, The Bodley Head Ltd. The Light Beyond the Forest, The Bodley Head Ltd, 1981. The Road to Camlann, The Bodley Head Ltd, 1981.

Secure Online Restaurant Reservation System Computer Science Essay

Secure Online Restaurant Reservation System Computer Science Essay Secure Online Restaurant Reservation System with Secure Sockets Layer is an online system that supports Android based and desktop system. This system is to replace the traditional method of reservation (offline system) which is pen-and-paper. At the same time, it is developed to reduce the workload of staff and ease the customers to make a reservation at anytime and anywhere. Todays, most of the people can easily access the web with their smartphone, desktops or laptops, and tablets. Since everyone is able to use their devices to access the internet, online services are very common in their daily life. But, there are differences of screen resolution of these devices and the traditional web design is unable to fit the content in any size of screen. Therefore, the purposed system can resolve the problem by using jQuery Mobile. jQuery Mobile is a touch optimized web framework that widely use in smartphones, tablets and computer. [1] It is compatible with major mobile and desktop platforms. Its feature are automatic scale to any screen size, minimize the script for lay out pages and creating the important features that needed in the purposed system. [2] Secure Sockets Layer (SSL) is a technology that provides a secure connection between web server and web browser. [3] The purposed system implements SSL in order to protect customers details such as phone number that need to submit to the server. Also, it used to secure the single sign on (SSO) of users to prevent unauthorized access, where SSO is mechanism that provides user authentication and authorization which allows user access all computers and systems without enter multiple passwords. [4] 1.2 Problem Background Nowadays, lots of restaurants are still using the traditional method for table reservation. For example, a customer makes a booking through a phone call or goes to the restaurant on the spot. These are the easiest ways for reservation. But, it seems outdated in this new era of technology as it does not include of any current technology. In facts, many problems occurred when customers who want to make a booking through a phone call. For instances, the customers do not have the contact of the restaurant, restaurantà ¢Ã¢â€š ¬Ã¢â€ž ¢s staff was not able to answer the booking phone call during peak hour as well as communication problems between staff and customer due to their difference of languages spoken. Besides, phone technical issues are one of the problems. For example, telephone network congestion, low signal strength and noise. This may lead the customers unable to call or difficult to have a clear conversation. All of the above problems may affect the reputations and income of the restaurant. Despite there are few restaurants provide online reservation services. But, these online restaurant systems are improper to be accessed using android operating system. In other word, android phone user are facing problem such as loading webpage slowly and inefficient of use the main features due to limitation of screen size. 1.3 Project Aim This project is to design and develop a secure online restaurant reservation system with Secure Sockets Layer (SSL) that supports Android-based and desktop systems. 1.4 Objectives There are three objectives in the project: To study the existing of online restaurant reservation system. To design and develop an online restaurant reservation system that support both Android-based and desktop systems. To evaluate the system performance, usability and security to the proposed system. 1.5 Scope The scopes of this project are stated below: This work uses Station One CafÃÆ' © which located at Skudai, Johor Bahru for a case study in developing the proposed system. The system only supports Android, Tablet devices and Desktop. The system implements Secure Sockets Layer (SSL) for securing single sign on (SSO). 1.6 Importance of Project The main purpose of this project is to develop secure online restaurant reservation system with SSL for both Android-based and desktop systems. The proposed system is a new architecture of restaurant reservation system which have providing online services, addition of features in the current systems and development in smartphone operating system (Android). Its advantages are capable to handle concurrent access for many users, no technical experience to run the system, fast ordering service, and provide secure access for single sign on (SSO) through Secure Sockets Layer (SSL). By using this reservation system, the customers are able to escape from phone line congestion, dine on time and gain the experience to use the online services. 1.7 Report Organization This section shows the structure of this report. The table 1.1 has presented all the chapterà ¢Ã¢â€š ¬Ã¢â€ž ¢s titles and their description respectively. Chapter Title Description 1 Introduction Introduces the purposed system and explains the existing problem background as well as the outcome. 2 Literature Review Provides analysis of current system and briefly describes the technology used. 3 Methodology Presents the method of project implementation and the system requirementà ¢Ã¢â€š ¬Ã¢â€ž ¢s elements in term of software, hardware and user. 4 Requirement Analysis and Design Illustrates the system modules, user interface design and system flows. 5 Conclusion Concludes the whole report and give recommendation for future work. Table 1.1 Report Organizations 1.8 Summary This chapter has described the overview of the project as well as its problem background. It also has pointed out the aim, objectives and project scope of the project. Lastly, this chapter has figured out the importance of the project and those benefited from it.

Music on the Internet and Copyright Infringement :: Web Music Industry Essays

Abstract Millions of users worldwide use online file swapping services, in order to download free music. Record companies, needless to say, are not very happy about this, neither are many musicians. This paper presents the historical and legal background of this subject. Then, it discusses the morality of such free music services, based on two major ethical theories: consequentialism and contractianism. Introduction The Audio Home Recording Act (AHRA) [1], states: â€Å"No action may be brought under this title alleging infringement of copyright based on the manufacture, importation, or distribution of a digital audio recording device, a digital audio recording medium, an analog recording device, or an analog recording medium, or based on the noncommercial use by a consumer of such a device or medium for making digital musical recordings or analog musical recordings.† The above indicates that individuals can make copies of music recordings for personal noncommercial use and cannot be sued for copyright infringement [2]. In 21st century terms, it can be argued that downloading MP3 files containing music for personal use is not illegal. Napster lawyers thought so too. This argument was used by Napster’s lawyers as one of the two lines of defense at the lawsuit filed against Napster by The Record Industry Association of America (the RIAA) [3]. Unfortunately for Napster, the judge ruling was in favor of the RIAA, and eventually it brought Napster down. Napster was a pioneer in the area of file swapping over the Internet. The Napster web site made available the software necessary for the Peer-to-Peer (P2P) file transfer to work. People used it primarily for copying MP3 music files, thus avoiding the need to actually purchase recorded music. Napster quickly became a very popular web site with a 15 million registered users in less than a year, according to company sources. However, Napster’s remarkable success was not at its best interest. It had drawn the attention of the Record Industry, and raised its concerns of Copyright infringement in large volumes. Barely a year after its launch, it was sued by the RIAA, which represents major recording companies such as Universal Music, BMG, Sony Music, Warner Music Group, and EMI. The RIAA claimed that by allowing users to swap music recordings for free, Napster’s service violated Copyright laws. Eventually, the judge ruled against Napster, and, failing to complete the sale deal with Bertelsmann AG, it had to shut down its operations and liquidate its assets [3].

Howard Street Jewelers Case Study Essay

1. The Levis overlooked several internal control concepts that could have prevented Betty’s embezzlement from the company. †¢ Segregation of duties: Betty had responsibilities in too many areas. She maintained the cash, the cash receipts, and the sales records for Howard Street Jewelers. This not only provided Betty with plenty of opportunity, but also gave her the means to conceal the theft. †¢ Authorization of transactions: Betty was able to put items on layaway without authorization from management. †¢ Physical controls: Cash should have been reconciled by management and cash shortages noted by management. The fact that the Levis were unaware of cash shortages indicates that there were poor physical controls when it came to cash counts. 2. In the first circumstance, in which the CPA was simply involved with the company’s tax returns, the CPA does not have any responsibility to pursue the matter as the CPA was not auditing the client. However, the cash shortages should have been brought to the owner’s attention as soon as they were noticed. A working relationship between an entity and the CPA is one of mutual trust and there would have been no harm in informing the owners that cash shortages were occurring. In the second circumstance, in which the CPA was responsible for auditing and compiling the company’s financial statements, the CPA would have to practice due diligence and investigate and gather evidence that fraud was occurring. If this was the case, then Betty would have been discovered before her fraud equaled 350,000 dollars. 3. In order to be successful at implementing internal controls, the Trubeys need an organizational structure and a control environment. I would recommend that they establish core values that they want practiced within their business and a way that those values can be communicated to the staff daily. For instance, during training, they can review those ethical values and implement a way to recognize those that practice those values at least once a month. This creates an understanding amongst staff that the company places a high value on ethics. The key internal control issues that the Trubeys will face while owning a jewelry store are physical controls, segregation of duties, and authorizations. The five control activities that I would recommend based on these issues are outlined and explained below: †¢ Duties should be shared amongst staff. Placing cashiers on an alternating schedule between selling and cashiering splits the responsibilities and  provides each staff member wit h the ability to assess the work of the others. This practice can reduce the opportunity for cash theft as it cannot be easily concealed. Even though Myrna would be head salesclerk as an owner of the business, she should also welcome staff to review her work to enforce a system of integrity. †¢ Transaction authorization should be required for any transaction over a certain amount deemed high risk by management. An example of this would be one sales clerk and one manager must sign the sales record to indicate that not only the sale occurred but that it was recorded appropriately. Returns should be authorized by a member of management as well. †¢ Cash should be controlled on a daily basis. A good system for this is to audit the register at the end of each employee’s shift. Any point of sale system will indicate the amount that is supposed to be in the register at the time of audit. The owners should establish a policy of rewarding cash counts that are exact, and reprimands for cash shortages or overages in excess of twenty dollars. This also eliminates the guesswork of who is responsible for any cash shortage and lets the employees know that their accuracy will be checked by a member of management. †¢ Deposits should be reconciled by a member of management. All deposits should require two signatures verifying the accuracy of the deposit total and that it was deposited to the bank. When verifying the deposit receipts, all figures should match what was recorded, including the date. †¢ There should be physical security for inventory items. In the case of a jewelry store, where inventory is highly priced, it should be locked away with keys and key control should be implemented. Other physical security items would include security cameras and physical inventory counts twice a year. These five internal control activities, if implemented, will give the Trubeys the opportunity to excel in their business. ​

Your role is to evaluate the significant progress and barriers to achieving one of these pillars. Based on iata’s four pillar strategy

Abstract The International Air Transport Association (IATA) has the difficult task of creating a sustainable and long term agenda that enables the aviation authority to develop a set or rules and regulations that not only supports the global aviation authority, but also deals with the growing concerns in relation to the environmental impact. As part of this, the governments of the United Nations came together to agree on the course of action as part of the 38th Assembly of the United Nations International Civil Aviation Organisation, where a cohesive agreement was put in place to tackle climate changes by the aviation industry. This commitment has had a dramatic impact on the airline industry and has targeted a variety of different aspects of the industry, in order to put in place targets and requirements to conform with and guidelines to assist in this process (International Civil Aviation Organisation, 2006). Pillars and Economic Measures Overview The IATA accounts for 240 member airlines and is therefore relatively widespread and can at least be seen as a means of creating a co-ordinated effort, without one country being at a disadvantage (. As part of this initiative, there were several widespread industry goals to achieve, in the medium to long term. One of these is to improve fuel efficiency by approximately 1.5%, every year up to 2020. Secondly, there was the aim o f capping CO2 emissions from 2020 and to cut the CO2 emissions in half by the year 2050 (International Climate Change Taskforce 2005). As background to the four pillars which make up the areas of proposed improvement is the recognition that air transport accounts for around 2% of the manmade emissions of CO2, across the globe; this therefore shows the importance of the aviation industry. Emissions in fact grew in 2012 by 1.4%, but this could be largely attributed to the 2.7% capacity increase, when combined with efficiency savings. The purpose of this paper is to look at the pillars very briefly, before focusing on one of these pillars and considering the impact that this has had on the aviation industry. Consideration will be given to the pillar under analysis and, through the use of a PESTLE analysis, the impact on the industry will then be looked at with a view to identifying how this can be improved for all parties, in the future. As part of the agenda for change, four pillars were identified that needed to be targeted in the long run. These were technology, operations, infrastructure and economic measures. For the purposes of the analysis here, the economic measures will be looked at in conjunction with understanding the challenges faced by the aviation industry, in order to meet with these economic measures, but also to retain a commercially viable offering, in keeping with the pressures on the economy, as a whole. The other measures such as infrastructure, technology and operations will all have a direct impact on the industry, for example, the governments are required to consider the better approach to structuring the aviation industry, so that it is easier to create efficiencies. This could include the relocation of airports, or the storage associated with commercial airlines, so as to reduce the amount of trade required to these sites. For some companies, this presents a real opportunity, as they are able to gain access to new routes and increased efficiencies, but for others, it may be a challenge when it comes to redirecting routes or being able to maintain its budget approach, by virtue of the airport routes (nternational Civil Aviation Organisation 2004). The issue here, however, is in relation to the economic measures and restrictions that are placed on the industry. This is recognised as being an approach that may be necessary as a result of a failure in one of the three other pillars. The economic measures are therefore seen as measures of last resort, where it is necessary for the industry to put in place restrictions that are operable across the entire industry and create a co-ordinated approach that is cost effective (Hartzell 2006). This would mean that airlines would only be accountable once, but would be required to comply with these central standards. PESTLE Analysis (Political Economic, Social, Technological, Environmental and Legal) In order to consider this pillar further, as well as the potential barriers to its implementation, a PESTLE analysis of the industry will be undertaken, with specific reference to the challenges now being presented as a result of the economic measures. This will offer a real understanding of the reasons why the measures might fail. This will ultimately then allow for possible solutions to be ascertained and put forward for the future.PoliticalThere is a great deal of political pressure on the aviation industry to conform (and be seen to conform) with these international requirements. Individual companies within the aviation industry are required to ensure that they keep records, make efforts to comply and are able to accurately state their position and plans to reduce their environmental impact (T&E/CAN-Europe 2006). Governments, as they have signed up to the agreement, are now also putting in place their own requirements for those within the aviation industry, such as the need to re port on CO2 emissions and their carbon footprints, as part of their annual report, again placing political pressures on the company itself. Furthermore, the political pressure on the government in question is reflected in the need for the overall structure to change. As part of this, however, there are incentives being offered including grants to purchase new more efficient aircrafts and the ability to gain rewards for those organisations that are particularly efficient environmentally. Despite this, there is no one overall coherent situation which presents a real challenge for the airline industry, in terms of planning for the future (Jowett,2005).EconomicThe airline industry is facing a substantial economic challenge, aside from that attached to the four pillars of climate change. With more families facing financial pressures, there is a likely reduction in the amount of travel for leisure purposes and an increasing desire for families to consider cheaper alternatives, or at least to look for cheaper options, such as budget airlines or less popular routes. Alongside this, there have been challenges to the bottom line, due to increasing fuel costs and the threat of fines from the Environment Agency, if they are unable to comply with carbon emission limits. Furthermore, other governmental requirements have been placed on the industry in relation to the need to have additional security and whilst this is not directly limited to the environmental measures, it is another indication of the way in which the government is impacting and restricting the economic freedom of the industry (The Observer 2005).SocialFamilies are becoming considerably more widespread, with regular foreign holidays becoming increasingly popular. This and an increasing global approach to the sale of goods and products also increase the demand for cost effective transport. This is potentially in direct conflict with the demands being placed on organisations to ensure that they comply with envi ronmental standards. On the whole, however, it is suggested that the public in general will support the agenda of increasing the interest in environmental impact, thus providing an opportunity for companies to use this as a selling point to the public, particularly if they exceed the standards being set (Lee 2004) .TechnologicalThis is a pillar in itself, showing a recognition that technology provides real opportunities within the airline industry, both to create overall efficiencies, but also to deal with the environmental concerns that arise currently. The technology force is seen to be two fold. Technology can be used to create efficiencies, for example, to plan routes and to determine the most appropriate way of providing the end service (The Guardian 2006). Automation and factors such as checking in passengers all offer efficiency saving options, but the main issue here is that technology allows for issues such as carbon emissions to be monitored more actively and this can then be used to manage the progress of a company and as a means of looking for improvements for the future (Graham 2000).EnvironmentalThe very essence of the issues being considered here is the increasing demands being placed on all industries to consider the environmental impact that they are having, both locally and globally. The airline industry is a particularly vast, due to the heavy environmental impact that it has, on a global level, and as such it is then necessary to comply with the standards agreed by the various different governments, during the recent IATA conference (Owen and Lee 2006). Having an enforced standard is therefore going to place a burden on the airline industries, although also potentially offers opportunities, as the governments look at ways of creating incentives to match the targets being placed on the industry to improve its position and also to use this as a means of gaining a good PR story and being seen to be environmentally conscious.LegalLegal requirements relating to environmental performance are becoming increasingly stringent, in the UK, with the government now looking to enforce certain behaviours on the industry. Other areas of legal scrutiny are also increasing the pressure on the industry; however, for the purposes of this analysis, it is noted that the main concern is the legal requirement on companies to report their status on their environmental capability and also to ensure that they remain aware of the future demands, so that investment can be made, as and when, rather than being a substantial financial burden, at a point in the fut ure (Green Skies Alliances 2006). Any failures in this area could result in costly and time consuming legal battles and may ultimately result in the fining of the company by agencies such as the Environment Agency. Barriers and Possible Solutions By looking at the issues above and the focus that is now being shown by the IATA on economic measures, as well as the impact that this is having on the airline industry, as a whole, there are some obvious barriers to these measures being successful. Firstly, there is the need to identify that, whilst there has been a co-operative approach to the climate change agenda, there is no one coherent system in place. This creates difficulties for both individual governments when it comes to creating a set of rules and regulations that are compliant with the overall standards, but are also relevant to the individual country. A potential solution to this barrier would be the need to offer greater flexibility to the individual jurisdictions to aim towards the overall goals, but without being too prescriptive in their approach (Trucost 2004). Secondly, a real barrier that is being faced is the fact that the airline industry is facing a variety of challenges, as it currently stands and therefore adding pressures to this is not going to work well with the industry, in terms of gaining acceptance. It is suggested, therefore, that although there need to be fines and restrictions put in place, a greater emphasis also needs to be put on the incentives and encouragement of the airline industry to behave in a certain way; for example, by allowing those companies which exceed their standards to gain a financial benefit, or by offering grants when the companies are considering making environmentally friendly improvements (Sewill 2003). Finally, it is suggested that one of the man barriers is that companies simply do not see a benefit being derived and therefore environmental restrictions are seen as being very negative to their current bottom line. A way of combating this would therefore be to assist companies in deriving a benefit from these restrictions; for example, by offering a grading that the company can then publicise and use as part of its marketing. The consumer public, as a whole, supports the idea of becoming more environmentally friendly and, as such, a method whereby the airline industry can gain a positive branding from complying with standards will be a way of offering an incentive and gaining more positive support, rather than being viewed as something that simply must be complied with. References Graham A (2000) Demand for leisure travel and limits to growth. Journal of Air Transport Management 6, pp109–118. Green Skies Alliance (10/7/06) Leaked Government report sets out alarming growth in air travel emissions. Pressrelease. Hartzell J (Aug 2006) Carbon offsets. Internal Paper, Ethical Property Company, Oxford. International Civil Aviation Organisation (Feb 2004) Operational opportunities to minimise fuel use and reduce emissions. ICAO Circular 303-AN/176. International Civil Aviation Organisation (Mar 2006) ATM-related environmental activities.Working paper ALLPIRG/5-WP/21. 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