Invisible Man Essay: Importance of Setting -- Invisible Man Essays

The Importance of Setting in invisible Man The Liberty pigment milling machinery in Ralph Ellisons Invisible Man provides the setting for a very betokenificant chain of events in the falsehood. In addition, it provides many symbols which will influence a readers interpretation. close to of those symbols are associated with the structure itself, with Mr. Kimbro, and with Mr. Lucius Brockway. The first of many instances in these scenes that concern the invisible man and the symbolic role of white and dense in the novel is when the cashier is sent to the paint factory by the young Mr. Emerson to try to find a job. Mr. Emerson, however, only sends him out of pity. The narrator arrives and immediately notices the huge electric automobile sign that reads KEEP AMERICA PURE WITH LIBERTY PAINTS. Later on, the reader will learn that Liberty Paint is famous for its white paint called no(prenominal) other than Optic White. In effect, the sign advertises to keep America pure with w hites and not just white paint. Next, the invisible man must qualifying smooth a long, pure white hallway. At this time he is a black man symbolically immersed in a white world, a revenant idea of the novel. After receiving his job, the narrator goes to meet Mr. Kimbro. In this scene, Kimbro teaches the narrator how to make the ordinary white paint into Optic White Ten drops of a black formula must be mixed in to the white paint, of which the surface is already brown. The narrator does not understand this, and inquires about it, only to be insulted by Mr. Kimbro. Mr. Kimbro, in no way what so ever, wants any of his workers to think. He just wants them to obey. So the invisible man, although still unable to comprehend this idios... ...d Mr. Lucius Brockway all process portray this image to its fullest, while contributing to the rest of the novel. Works Cited and Consulted Bellow, Saul. Man Underground Review of Ralph Ellisons Invisible Man. Commentary. June 1952. 1st Decemb er 2001 Available http//www.english.upeen.edu/afilreis /50s/bellow-on-ellison.html Ellison, Ralph. Going to the Territory. wise York ergodic House, 1986. Fabre, Michel. In Ralph Ellisons Precious Words. Unpublished Manuscript. 1996. 30 November. <http//www.igc.org/dissent/archive/ Ellison/early.html Howe, Irving. Review of Ralph Ellisons Invisible Man Pub. The Nation. 10 May 1952. 30 November 1999. <http//www.english.upenn.edu/afilreis/50s/howe-on-ellison.html. OMeally, Robert, ed. New Essays on Invisible Man. Cambridge New York Cambridge University Press, 1988. Invisible Man Essay Importance of Setting -- Invisible Man EssaysThe Importance of Setting in Invisible Man The Liberty Paint Factory in Ralph Ellisons Invisible Man provides the setting for a very significant chain of events in the novel. In addition, it provides many symbols which will influence a readers interpretation. Some of those symbols are associated with the structure itself, with Mr. Kimbro, and with Mr. Lucius Brockway. The first of many instances in these scenes that concern the invisible man and the symbolic role of white and black in the novel is when the narrator is sent to the paint factory by the young Mr. Emerson to try to find a job. Mr. Emerson, however, only sends him out of pity. The narrator arrives and immediately notices the huge electric sign that reads KEEP AMERICA PURE WITH LIBERTY PAINTS. Later on, the reader will learn that Liberty Paint is famous for its white paint called none other than Optic White. In effect, the sign advertises to keep America pure with whites and not just white paint. Next, the invisible man must walk down a long, pure white hallway. At this time he is a black man symbolically immersed in a white world, a recurring idea of the novel. After receiving his job, the narrator goes to meet Mr. Kimbro. In this scene, Kimbro teaches the narrator how to make the ordinary white paint into Optic White Ten drops of a black fo rmula must be mixed in to the white paint, of which the surface is already brown. The narrator does not understand this, and inquires about it, only to be insulted by Mr. Kimbro. Mr. Kimbro, in no way what so ever, wants any of his workers to think. He just wants them to obey. So the invisible man, although still unable to comprehend this idios... ...d Mr. Lucius Brockway all help portray this image to its fullest, while contributing to the rest of the novel. Works Cited and Consulted Bellow, Saul. Man Underground Review of Ralph Ellisons Invisible Man. Commentary. June 1952. 1st December 2001 Available http//www.english.upeen.edu/afilreis /50s/bellow-on-ellison.html Ellison, Ralph. Going to the Territory. New York Random House, 1986. Fabre, Michel. In Ralph Ellisons Precious Words. Unpublished Manuscript. 1996. 30 November. <http//www.igc.org/dissent/archive/ Ellison/early.html Howe, Irving. Review of Ralph Ellisons Invisible Man Pub. The Nation. 10 May 1952. 30 November 1999. <http//www.english.upenn.edu/afilreis/50s/howe-on-ellison.html. OMeally, Robert, ed. New Essays on Invisible Man. Cambridge New York Cambridge University Press, 1988.

How I Invented Writing Essay -- Writing Technology Invention Essays

Writing is, at its core, a technology. It allows us to take our thoughts and do them spatially in the physical world. Living in a culture where this practice is an every day occurrence, the physical nature of writing fluidly becomes part of our consciousness. This is what the conformation project exposed for me. Having to invent a writing technology forced me to see the importance of being able to easily put down my thoughts and carry with them visually. At this very moment I am transferring thoughts into lines, shaping, moving, juggling them around on the familiar square format of the page. This is a process I wanted to allow for with my own invented technology. The ability to work with your thoughts and shape them, as an artist shapes clay or mixes paints, is the most important asset of writing. The project called for the character of graphic materials to write up to 20 nomenclature. The first hurdle then was to try to find something as natu ral as possible. I had a little diversion looking up the world natural in a thesaurus as a starting point for ideas. Usual, normal, accepted, ordinary, stuck out immediately. Writing as a technology has evolved to the point where it might fit with these words. Innate and effortless were the next two words in my thesaurus. Certainly writing has become effortless in recent years, with the advent of the computer. You can erase, move, copy, and write at blinding speed. Effortless is definitely a word I would use but not for my invented technology. Physical, biological, environmental. These were words that were closest to what I was aiming for. With biological fueling my search, I went outside to scope out candidates to b... ...h, transportability, and permanence. Because of this its ability to communicate ideas is extremely hampered, and all the benefits of writing as we use it today are absent except for one. The goal I set out to achieve with my technology, t he single quality of giving physical form to thoughts, corpse intact. Works CitedBolter, Jay David. The New Dialogue. Writing Material Reading from Plato to the digital Age. Ed. Evelyn B. Tribble, Ann Trubek. New York Longman, 2003. 75-86Duguid, Paul and John Seely Brown. The Social Life of Documents. Writing Material Reading from Plato to the Digital Age. Ed. Evelyn B. Tribble, Ann Trubek. New York Longman, 2003. 104-121Ong, Walter. Writing is a Technology that Restructures Thought. Writing Material Reading from Plato to the Digital Age. Ed. Evelyn B. Tribble, Ann Trubek. New York Longman, 2003. 315-335

A Comparison of Runes and Magic in Beowulf and in Anglo-Saxon England :: comparison compare contrast essays

Runes and Magic in Beowulf and in Anglo-Saxon England In the Old English poem Beowulf we see the mention of runes, which were used with connotations of magic or charms. Examining evidence from historic times, we find that early Englishmen were fully conversant with the Germanic runic alphabet and that runes did have modified connotations. In Beowulf the hero is in unwholesome combat with Grendels commence in the mere. He is at the point of being killed by the monster when suddenly God shows to him the presence of a special sword nearby on the wall. Beowulf seizes the giant weapon and kills the monster. Then that sword had begun to melt in battle-bloody icicles that it melted away was as much a admiration as ice itself when the Father unwinds the bonds of frost, loosens the freezing chains of water, Who keeps the power of times and seasons He is the true God. . . . Already the sword had melted away, its blade had burned up too hot the blood of the poisonous s pirit who had died within. . . . the wave-sword burned up, quenched in that blood. . . . then the strange property hilt was placed in the hand of the gray-bearded king, acute war-leader old work of giants after the fall of devils it came into the hands of the lord of the Dane-men, from magic smithies once the fierce spirit, long Gods opponent, guilty creature, and his murderous mother had quitted this world, it came to the power of the best overlord between the two seas, of all world-rulers in Scandanavia who gave good treasures. Hrothgar spoke, examined the hilt, great treasure of old. There was engraved the origin of past strife, when the run drowned, the pouring ocean killed the race of giants. . . . On its bright gold facings there were also runes set down in order, engraved, inlaid, which told for whom the sword was first worked, its hair-keen edges, twisted gold scrolled in the hilt, the woven snake-blade(1605ff). Chickering in his Commentary would h ave us believe that the melting sword is a reference to patristic theology, to St.

Greed, Paranoia, and Love Destroying a Real Man :: essays research papers

M any(prenominal) things can destroy a man, but only triplet things that can destroy a real man, greed, paranoia and love. I have no idea why I simply wrote that last quote, I just thought it would be nice to start my book with something that sounds half agency smart. Anyway, my name is Ammar Barakat, born on the sixth of July 1980. I am not famous, gifted, smart, rock-steady-looking or powerful, as a matter of fact, I am not special in anyway. Nevertheless I have decided to write this book to assure my story to the world (hopefully), because believe it or not, I think I have lead an interesting and unique life. Before I go any further I guess I should start telling u about my first few years of life, or what I can cogitate from it.My first memory was when I was three years old I remember it was me, my brother and my parents sitting in the car and stopping at a mini-market to pick up some chips on our way to the swimming pool. I have no idea why this memory is plastered in my thinker because there was nothing special about that day we used to always stop at the mini-market with my brother and parents to pick up some chips on our way to the swimming pool. Although I was born in Syria, I spent the first four years of my life in the United Arab Emirates. My father had a good job, and we lived in a nice house and had a normal life, actually it was ironic since me and my family seemed to be living the American dream in an Arabic country. Since I dont remember much of the UAE days I cant tell u much about it, all could tell u is that any parent would wish to raise their children in the environment that I was raised in. My father went to work, my mother took care of me and my brother, and all me and my brother had to worry about was the meter of French- fries we were going to eat at the swimming pool that day.Then, everything changed. The day that I have always feared has come, it was my brothers first day of school. Dont earn me wrong, me and Tareq were nev er the best of friends, and I wasnt upset that he was leaving me, oh no, I was jealous of him.

The Incredible Peanut :: Botany

The Incredible PeanutAccording to Websters New Collegiate Dictionary, a peanut is a low-branching, widely cultivated, leguminous, annual herb with showy yellow flowers having a peduncle which analogs and bends into the soil where the ovary ripens into a pod containing one to triad edible seeds (7). However, this definition does not even begin to give any indication of the importance of the peanut as an agricultural power in the innovation today. Therefore, this paper will discuss the peanut including its history, economic uses, and other pertinent information regarding this amazing plant.The scientific name for the common, commercially grown peanut is genus Arachis hypogaea L. Contrary to popular opinion, however, the peanut is not really a nut such as a pecan or walnut. It is actually a unaired relative of the black eyed pea in the family Leguminosae. Legumes are plants in which the roots contain nodules of nitrogen fixing bacteria which return remarkable amounts of nitrogen to the soil. Logically, the peanut is a perfect crop to rotate in with soil depleting plants like cotton and is used extensively for this purpose (8). The peanut plant is a sparsely hairy, taprooted, annual bush about 45 cm tall when mature. The four main botanical varieties are Virginia, Spanish, Valencia, and Peruvian Runner. They are distinguished from for each one other by branching habit, branch length, and hairiness. The most interesting facet of peanut growth is the development of the seeds. After the small, yellow flowers pollinate themselves, the stalks at the bases of the ovaries, called pegs, elongate rapidly and turn downward due to geotropism. The peg then buries itself several inches in the ground to mature in approximately four months (6). In regularise for peanuts to be grown efficiently, several habitat criteria must be met. One of these is a suitable climate. For best yields, peanuts require a growing period of 4-5 months with a steady, rather high temperature and an annual rainfall of about 50-100 cm. The growing season must be long, warm and moist, but the harvest season must be dry so the pods will pull out of the ground. Another requirement is a light-col6red, well drained, sandy loam soil. If the peanuts are grown in too dense soil, the pods will remain in the ground when the plants are harvested (4). Peanuts are grown in countries with warm climates all around the world. India produces about six million mensurable tons annually and is easily the worlds leading producer.

The Incredible Peanut :: Botany

The Incr nutriment PeanutAccording to Websters New Collegiate Dictionary, a truffle is a low-branching, widely cultivated, leguminous, annual herb with showy yellow flowers having a peduncle which elongates and bends into the soil where the ovary ripens into a pod containing one to three edible seeds (7). However, this definition does not even begin to give any indication of the importance of the peanut vine as an agricultural power in the world today. Therefore, this topic depart discuss the peanut including its history, economic uses, and separate pertinent information regarding this amazing plant.The scientific name for the common, commercially grown peanut is Arachis hypogaea L. obstinate to popular opinion, however, the peanut is not really a nut such as a pecan or walnut. It is actually a close copulation of the black eyed pea in the family Leguminosae. Legumes are plants in which the roots contain nodules of nitrogen fixing bacteria which return remarkable amounts of ni trogen to the soil. Logically, the peanut is a perfect crop to rotate in with soil depleting plants like cotton and is used extensively for this purpose (8). The peanut plant is a sparsely hairy, taprooted, annual bush about 45 cm tall when mature. The four main botanical varieties are Virginia, Spanish, Valencia, and Peruvian Runner. They are distinguished from each other by branching habit, branch length, and hairiness. The most interesting facet of peanut growth is the development of the seeds. After the small, yellow flowers pollinate themselves, the stalks at the bases of the ovaries, called pegs, elongate quick and turn downward due to geotropism. The peg then buries itself several inches in the ground to mature in approximately four months (6). In order for peanuts to be grown efficiently, several habitat criteria must be met. One of these is a suitable climate. For best yields, peanuts require a growing period of 4-5 months with a steady, or else high temperature and an an nual rainfall of about 50-100 cm. The growing season must be long, warm and moist, but the harvest season must be juiceless so the pods will pull out of the ground. Another requirement is a light-col6red, well drained, sandy loam soil. If the peanuts are grown in too heavy soil, the pods will remain in the ground when the plants are harvested (4). Peanuts are grown in countries with warm climates all around the world. India produces about six million metric slews annually and is easily the worlds leading producer.

Fiction Vs. Non-Fiction Essay

Literary form of writing is held to be exemplary because it is noticed due to its imaginary nature while others less straightforward forms smack to cover their fictionality. The logic here is antirealist, skeptical and pragmatist. A complex case for this line of consideration might run as follows.At first a more or less common stand is set up starting with uncomplicated design of fiction, in both its description and object senses. consort to this suggestion a patent divide subsists between imaginative literature, when defined in expressions of fiction creation and other conversations whose intention is not creation barely description. Imaginative literature builds imaginary worlds which, although no doubt drawn from features of the existent world, are nonetheless explicitly constructs of the brain.The non-fiction, more serious literature is not concern with imaginary units but with the actual thing. They are evaluated not in terms of imagination but in terms of reality or associa tion with the reality. lying versus fact becomes the crucial characteristic that marks off imaginative literature (Lamarque & Olsen 172).Despite there being multiple literary genres it appears a bit mismatched that writing is essentially separated into just two large categories non-fiction and fiction. Contemporary writers sometimes get a bit of information from each of these groups and form diachronic science fiction or historical fiction (Heller, 123).Works citedHeller, Clark Von. ESL Doxography 101. West Conshohocken Buy Books on the web, 2006.Lamarque, Peter, Olsen, Stein Haugom. Truth, fiction, and literature a philosophical perspective. New York Oxford University Press, 1996

Pros of British Imperialism in Africa Essay

The British colonized Africa from Egypt in the north to South Africa. Extension of a nations power finished conquering overseas territory, know as imperialism had several motivations. Nationalism urged the nations of Europe to conquer land overseas. Having colonies was seen as a matter on national prestige, it was a symbol of the nations greatness. Lands in Africa, rich in raw materials and markets, were seen as economic opportunities for the European nations. Along with the rest of Europe Britain participated in the shin for Africa. The biggest urge to colonize was brought on by the economic benefits that the colonies would bring. Africa was seen as a major source of possible income, with its raw materials and markets for European manufactured goods. Around the nineteenth century, as the interest in slave trade declined other forms of trade became increasingly interesting, European powers continued to seek income. The western sandwichers had a keen interest in Africas natural reso urces such as animal hides, palm oil, peanuts, rubber, timber, and tin.The growing European presence led to increasing tensions in the region. British colonization of Africa began in 1874. British imperialism started with the annexing of the west costal states (which became the Gold Coast colony) and establishing a protectorate in Nigeria. Around 1914, the Scramble for Africa had ended Britain was in charge of a enormous part of the continent. Britain controlled Anglo-Egyptian Sudan, Bechuanaland, British East Africa, British Somalia, Egypt, Gambia, Gold Coast, Nigeria, Northern Rhodesia, Nyasaland, Pemba, Seychelles, Sierra Leone, Southern Rhodesia, Uganda, Union of South Africa, Walvis Bay, and Zanzibar. The size of the British reign over Africa was great than that of any other nations. An aspiration of the British was to stretch a telegraph line from their northern colonies to their southernmost ones.Cecil Rhodes, a successful British businessman, can be credited for the vastne ss of the British control in Africa. One of his ambitions was to create a series of British colonies from Cape Town to Cairo, all connected by a railroad. In fact, Cecil Rhodes was partially responsible for sparking the Boer War which lasted from 1899 to 1902. Soon after, the British government made Rhodes to resign from his post as head of Cape Colony. Ultimately, his last was to gain as much territory in Africa as possible for the British.Not only did imperialism provide the colonizing country with profit, the colonized lands and people also benefited from it. Western nations brought useful innovations and improvements to the peoples lives. Some of the technological advances were telegraphs, railroads, and telephones. More importantly, st fit government systems, Western education, hospitals, were introduced to the colonized lands to improve the overall living standards. The British were able to bring these innovations to the continent of Africa and help the nations under their im perialistic rule.Imperialism is the extension of a nations power over other lands. A nation with colonies was viewed as superior to those without it was able to sustain its place amongst the leading powers. Imperialism allowed a country to control faraway lands, rich in natural resources and local markets, and profit economically. Imperialism was upright not only to the imperialistic nation, but the colony as well.

The American Indian Wilderness

The American Indian Wilderness In the essay, The American Indian Wilderness, Louis Owens presents a personal story to show a dramatic change in his stage of view. His story revolves around a mind-altering experience in which he uses himself as the straw figure, allowing us to effectively see how he came to choose his new view and why it is better than the European view he once had. He successfully gains our aver and persuades his auditory sense with three different personas the un thought process, cocky businessman, the thoughtful and ashamed persona, and, at the end, the lecturing teacher.In the beginning, Owens uses the persona of the un thought, cocky businessman. He is in the mountains to support and carry bug out a plan of which he heartily approves. (para. 2) He is at the extreme end of his way of thinking, believing that the Forest Service is right in their idea rough wilderness. At the end of those five days, not a trace of the shelter remained, and I felt good, very s mug in fact, about returning the White surpass meadow to its original state. (para. 3) He shows us that he has no doubts and completely agrees that in order to restore the wilderness, he must carry out the plan.As he heads back down the trail, he says that his, mind was on the winter he was going to spend in sunny Arizona, (para. 3) showing that there was no essential struggle over the burning of the shelter and that he truly felt that he had done his job to better the wilderness. This persona is effective because right attain the bat, Owens draws us in by showing us that he has a story to tell. He doesnt begin his story with a lecture about what the point of his essay is, as that would cause some of us to reject his theory right away.He successfully draws us into the story and slowly makes his point cognize while were all listening. By using himself as the straw figure, we are commensurate to see how he arrived at his conclusion and we find ourselves more(prenominal) pass oning to listen to what he has to say. We can see that this is a man with experience. Were able to uphold to him and see how his thoughts begin. Most of us can relate because, like him, we go about our day without analytically thinking about what were doing. If society says its right, then most likely we will receive good that we are doing what society ells us is good, just like what Owens does and feels. Once he gains our trust and understanding, hes doctor to lead us into the side by side(p) part of his story. He now assumes his ashamed and thoughtful persona. As the women approach, he feels, growing amazement that, by the clipping they were face-to-face, had become admiration. (para. 4) From the beginning, he has a explosive respect for these two women. We can already see that when they speak to him, he will listen, that he will be open and trusting of what they withstand to say.Upon auditory sense that they are on their way to White Pass, Owens completely changes his pe rsona. Now, instead of showing the confidence and smugness he did with his original persona, he now shows that he is ashamed and calls himself ignorant. I wanted to excuse myself, to edge around these elders and flee to the trailhead and my car, drive back to the district station and keep going south. (para. 9) He shows us the national conflict he is experiencing and his reaction to the news he has heard.At the moment, he hasnt quite come to grips with his new point of view. He begins to feel ashamed, not because he realizes his view on the wilderness is wrong, but because he feels guilt about the shelter. He shows us that at this point, he feels guilty because he has betrayed his culture. In separate nine, he feels as if he ought to justify what he has done when he wants to say, Im Indian too.. This is the beginning of his thinking process to change his point of view. Adding to his guilt is the sisters reactions. I expected outrage, anger, sadness, but instead the sisters conti nued to smile at me, their smiles changing only slightly. (para. 10) Now, he realizes that he has grim the connection between part of his heritage and his way of feel. This opens the doors for his careful afterthought of his way of thinking. This works to persuade us because Owens has already gained our trust with his first persona. When he goes through an experience that calls for his change in thought, we accept that perhaps our thought out to be reevaluated as well.Owens disregards his cockiness towards his feelings of righteousness when he sees that perhaps his ideas are wrong. We can see that Owens is not out to gain points for himself, or else he wouldnt have thought twice about his experience. He is open to reconsideration and change. Owens is willing to change all of his ways of doing things because he realizes that they are wrong. A man that is willing to admit to his own mistakes and make changes to a way of life that he had grown to believe in has no ulterior motives. We can see that Owens only interest is in whats ruff for the wilderness.Thus, we are able trust his judgments and are more willing to hear him out, to trust whatever his new conceptions may be. Now that we realize our way of thinking is wrong, we are ready to hear how we should be thinking. Effectively, Owens now changes to his lecturing teacher persona, telling us of a better way to think, In embracing a philosophy that motto the White Pass Shelter and all traces of humanity as a shameful stain upon their pure wilderness, I had succumbed to a five-hundred-year-old pattern of deadly thinking that separates us from the natural world. (para. 11) This statement is incredibly strong and convincing. Owens has already provided us with an emotional connection to him and has shown that he is more knowledgeable because of his experience. We are willing to trust in his judgment and his knowledge, so we readily accept his interpretation of what is right for the wilderness. In his final st atements, he influences us with a bang by stating at what extremes the European way of thinking will lead us toUnless Americans, and all human beings, can learn to imagine themselves as intimately and inextricably tie in to every aspect of the world they inhabit, with the extraordinary responsibilities such relationship entails unless they can learn what the indigenous peoples of the Americas knew and often still know the earth simply will not survive (para. 12). We know that Owens best interest is in caring for and preserving the wilderness. Throughout the entire story, he vividly describes to us how he sees natures beauty.In the first paragraph, he opens with, In the center of the Glacier Peak Wilderness in northern Washington, a magnificent, fully glaciated white volcano rises over a stunningly beautiful region of the North cascades. His entire essay is filled with small details that show us how observant he is of nature and how overmuch he enjoys it. Later on, after he chan ges his view on what wilderness is, he compares how natural the shelters are to the ecosystem, as the burrows of marmots in the steep scree slopes. (para. 2) nevertheless though his view changes, he doesnt change his mind about how much he cares about nature. He expresses so much respect and awe at natures beauty, that we know he cares about it and its best interest is his. Because of this, we know that his best interest is in doing whats best for nature. We are ab le to trust his judgment and assume that he knows better than us from his experiences. Its easy for us to adopt his way of thinking because of his knowledge and honest concern in doing whats best. In conclusion, Owens effectively uses personas to gain the readers trust.His cocky, businessman persona shows us that he does have faults, while his ashamed and thoughtful persona shows us that he is willing to admit and change his faults if it betters the initial job he set out to do protect the wilderness. His final persona, the lecturing teacher points out the right way of thinking about humans and their relationship to the wilderness. He convinces us that its time to think about our actions and their effect. With this, Owens has effectively used three different personas to persuade his audience.

Carter Case Essay

1) First, how would you recommend we go about reducing the turn all over in our stores?Turnover is a problem that is likely to be present in any low payed, low skilled job. Carter Cleaning muckle directly effect this turnover vagabond in a positive way through some guidance. Some great incentive for people to stay with a business is by providing opportunities for advancement. This could be practiced by Carter Cleaning by offering management positions to people who have been working with the organization and fit the criteria. Also, they could offer incentives such as send packing dry cleaning for the employees families as incentive to stay.Another way to reduce turnover is to pass on a functional, employee engaged, and cheerful work environment. Making the workplace an sweet experience for employees is a huge part in getting them to stay with the company. TLNT suggests, create meaningful employee experiences, to help reduce turnover. Finally they potful also provide very flexibl e work schedules, so that people have a greater comfort and freedom to work when they would like.The Wall Street Journal suggests, acquit attention to employees personal needs and offer more flexibility where you can, in order to reduce turnover. Another angel of attacking the turnover problem is by having a good hiring process. Hiring good fits for a job is important in keeping them active in the business. This can be done as Heathfield argues in about.com by, Select the right people in the first place through behavior-based testing and competency screening. If Carter Cleaning implements these suggestions a decrease in turnover can definitely be expected.2) Provide a detailed list of recommendations concerning how we should go about increasing our pool of acceptable job applicants so we no lengthy face the need to hire al nearly anyone who walks in the door.Many ideas come straight out of my Human Resource Management text book to answer this question. An important place to start would be forecasting workforce and turnover for the business. This can be done by viewing statistical data over the past years. That way the company knows when they atomic number 18 likely to need new hires. The second thing that should be done is an increased applicant pool.This can be obtained in several ways. First, I would create interest in working at the business by promoting its job strengths in the local areas. They could promote themselves as a pleasant place to work, or a flexible place to work. This can be done by bulletins, sack advertisements, and window signs. A pixilated and good brand will get out more people to want to work and apply to Carters Cleaning Company,should build its brand or reputation amongst authority applicants (Dessler, 114). Also, let applicants know of any benefits for working with the company, and promoting the possibility of advancement from within. This will draw initial interest to the company.The company must exist on the internet, For m ost employers and for most jobs, Internet-based recruiting is by far the recruiting source of choice (Dessler, 116). This makes it easy for interested parties to apply to the company. Creation of an effective and easy to use lotion for both the web and walk-ins is crucial. This will provide an easy selection process for Carter Cleaning, and less hassle for interested parties. These promotions must be effectively placed throughout the web to attract the correct type of people that would be interested in this kind of job. This can be done by utilizing social media such as facebook, myspace, and linkedIn.These pages can be crawled virtually to find possible applicants based on a number of related items such as location, interest, and education. To even further increase the applications, pay heedrals are very effective. Jennifer should post new job openings and requests for referrals on the companys website, bulletin board, and/or wallboards (Dessler, 125). Employee referrals typicall y provide accurate information about the job applicants they refer, which will make it easier to find qualified applicants to fill opened positions with qualified employees that will most likely stay at the company over six months (Dessler, 125). Finally, there needs to be a place to record applications for future use. This could either be done on a computer or carnal files. The basic way of solving this problem is to keep job interest high by promotions, and possible hires close at hand with the use of application records.ReferencesExperiencing Employee Turnover More Tips to Reduce Employee TurnoverHow to Reduce Employee Turnover Management WSJ.com10 Tips For Reducing Employee TurnoverDessler, G. (2014). Fundamentals of human resource management (3rd ed.). velocity Saddle River, NJ Pearson.

Process Mapping

PDF Print Share Process atomic number 53- look ond function An Overview Back to previous page Process Mapping An Overview What is it and how can it help me? A chromosome mapping of a tolerant journey is a visual representation a picture or model of the relevant procedures and administrative coveres. The map shows how things are and what happens, rather than what should happen. This helps anyone involved see other rafts views and roles.It can also help you to diagnose problems and identify areas for improvement. There are assorted approaches to mapping diligent journeys, procedures and administrative subroutinees in health tutorship services. Which one you select allow depend upon What you acquire to know Resources and sentencescales Engagement and interest of staff to each one one gives you a slightly incompatible perspective and there is no definitive right or wrong. The key is to reflect how things are and not how they should be.Examples of process mapping tec hniques A guide to mapping diligent journeys process mapping a conventional model Process mapping alternatives ways to conventional process mapping Process templates Walkthrough a enduring journey Spaghetti diagram Value added steps A picture of magazine and resources (process templates) required by a single patient Reviewing the patient parcel mapping your last ten patients using patient files and records Getting patient perspectives Care pathway analysis When does it plough outmatch?Mapping patient journeys is an essential tool to reduce delays and highlight improvements for patients and staff. Each approach reveals a different perspective. All approaches will reveal unessential delays Unnecessary steps / unnecessary handovers Duplication of effort / waste Things that dont profit sense / not logical Likely hotspots, bottlenecks or constraints Depending upon which approach you use, you will be suitable to Identify bottlenecks and constraints Identify and understand vari ations in clinical practice Develop a shared understanding of the problem Build teamsIdentify issues to do with quality of care Gain an in-depth understanding of a patients perspective Identify steps that dont directly contri just nowe to patient care (those that contribute are close totimes called value added steps) have a bun in the oven out capacity and demand analysis from core information Mapping things out can also produce brilliant ideas especially from staff who dont ordinarily have the opportunity to contribute to service improvement, but really know how things cultivate. How to use it You dont need to map everything concentrate on the area where there is a gap in your understanding, or which needs improvement.Ideally, you will know where the bottleneck is before you go into to a greater extent featureed mapping as the information you need should be slightly different. The information and level of detail you need depends upon your go bading point. Consider the views a nd perspectives of the people you indispensability to work with to identify the problems and solutions. Where do I start? What do you need to know? How simple can you go? Are you working at a high level along the entire pathway or focusing in more detail? Whose views do you need? What is the best way to engage them? Do you need to meet with / engage people in advance?How could you capture the patients view (if the mapping exercise includes part of the service they experience)? Wherever possible, use photographs and pictures of places, staff and equipment in mapping exercises. This brings your representation of how things are to life. shoot to Conventional Process Mapping Potential impact (on patient journeys) This is often used across teams and Reduces unnecessary delays, time confused due organisations (see mapping the tout ensemble patient to duplication and work that doesnt make journey across teams and organisations) to sense, right support for constraints. earn about this mapping technique). Strengths Outcome A range of staffs association about their work Different perspectives. (what happens and when it happens) mapped Interpretation is shared. along a patient journey. Staff buy-in for potential improvements. Lots of ideas for improvement. Change or improvement ideas. What it is Usually a big meeting of fifteen to twenty- five people lasting around two to three hours. Team building. Everyone understands the issues, so reduces resistance to change proposals.What resources you need Weaknesses experienced facilitator (not part of the group). A room. Lead-in time to get the right people in the Effort to set up. room. Cost of outside(a) facilitation (unless you Time from the people involved, sooner at a time when there is lease opportunity for are able to get someone from another interruption. part of the organisation). Rolls of paper, air-its. Time delay in getting going. People who arent in the room dont get engaged. Lots of ideas for improvement overwhelming, so follow-up doesnt meet expectations.Non-Conventional Process Mapping Potential impact (on patient journeys) This is often used across teams and Reduces unnecessary delays, time lost due organisations (see process mapping to duplication and work that doesnt make alternative ways). sense or doesnt add value, right support for constraints. Outcome Usually more busyly accessed knowledge Strengths about a procedure / clinic / administrative process. Details could focus on Can be planned in a shorter timescale. Walk the patient journey yourself. Set up a mini mapping session. Value added steps.Potential for more detailed information to be produced. A good place to start. A picture of the time and resources Weaknesses (process templates) required by a Could still get silos unless connect or single patient. interfaces with other teams Staff buy-in for potential considered. improvements. Change or improvement ideas. What it is (eg different approaches) 1. Walking through t he patient journey 2. Set up a mini process mapping session. 3. Follow a patient. 4. Be a patient . What resources you need Clip plug-in and paper (if doing it by yourself) or flipcharts, rolls of paper and post its. onsidered. Just because there is more detail, it does not (and should) not reflect everything. A judgement call needs to made on what actually would be useable and what is possible to undertake in the time that has been allocated. Tracking paperwork, samples, patients Potential impact (on patient journeys) through a system (see tracer studies to Reduces unnecessary delays, time lost due learn about this technique). to duplication and work that doesnt make sense or does not add value. Outcome A small number of pathways mapped ie 10 Strengths patient records along key steps and/or staff nteractions. Less resource intensive to set up. What it is A form authentic to flump up information as something goes through the system. Collate the information and follow-up either th rough interviews or group discussion. Identifies steps that are hidden. Level of detail in a contained area. Some staff may feel this approach is more scientific as it focuses on what happened and when, adding weight to the findings. What resources you need Planning time and good communication (staff who are involved need to know what they need to do and why). Weaknesses A good form. Analysis time. Analysis time.Follow-up time (meeting or maybe interviews). Ownership of the results or findings less. Some people may say the sample size is too small. Using patient files and records Potential impact (on patient journeys) (see reviewing the patient pathway mapping Standardises clinical practice / timescales at key stages of clinical pathway, reduces your last ten patients). unnecessary delays and work that doesnt add value. Outcome 10 records of patient journeys with timescales Strengths from a defined start and end point. What it is A review of patient records and a follow-up meeting to discuss findings.Relatively quick and easy to focus it gives you a good starting point. Focus on clinically important events and when they happen. What resources you need Access to patient records (this isnt always Comparison across consultant. easy). Time to review the patient records. A room and the right people to discuss the Weaknesses results. Misses out the detail. Misses out the why things happen. People may say the sample size is too small. Walkthrough a patient journey / patient Potential impact (on patient journeys) shadowing (see process mapping Reduces unnecessary delays, time lost due alternative ways). o duplication and work that doesnt make sense or doesnt add value. Delays reduced Outcome due to quality issues break uped up from patients Qualitative perspective of the patients viewpoints. journey and interactions with staff. have also Strengths getting patient perspectives What it is Someone shadows a patient taking a tour of all of the steps or some steps in a patients journey. You can also walk through the journey talking to staff, but you will miss interaction between patients and staff. What resources you need Someone external to the team to carry out the walk through.Identifies issues that staff may be less happy to highlight in a bigger group. Quality focus. Identifies topical anaesthetic solutions with staff that they can take forward. Good way for individuals in a team to see how other teams work. Some preparation. Weaknesses Agreement about what to do with the findings. frequent ownership of the insights Staff who are skilled at observing / gained (it is recommended someone interviewing doing the walk through. Permission from patients. external to the team does the walk Time to write it up. through). follow does not necessarily provide representative views. Workflows (see spaghetti diagram)Outcome A picture of time wasted from walking / movement of things. Strengths What it is A picture of the actual movement of staff, patien ts or things eg X-rays through a department. Called a spaghetti diagram as thats what it often looks like. Results of improvements Better layout for a department or ward based on observations. Easy and quick to do. Visual picture reveals a lot and triggers much discussion. Weaknesses What resources you need Someone to observe the movement of the Also its strength a single perspective person, patient or thing. Preparation and discussion time with team. Flipchart and pens.Compare with evidence based pathways Results following improvement Development towards evidence pathways. based Outcome A comparison of your clinical pathways with existing evidence based pathways. Strengths What it is Uses existing pathway work as a source of knowledge and ideas, links to pathway work Focus on evidence based care and best practice. Simple vision for the future. Map of treat May get people on the same page. Delivering quality and value Cancer Services Collaborative Partnership Department of Health 18 week programme Weaknesses NHS Library Protocols and passs What resources you need Preparation.Access to the existing pathway. Meeting room and time with the right people. Flipchart. A focus on right patient, right care, right time (Source local evidence) May not pick up the reality of what is going on in your pathway (especially in support function).. Currently, only main pathways are available. You must know your own pathway to get the most from it. Care Pathway Analysis Tools Results following improvement Care pathway analysis tools allow health Depends upon the focus of the simulation systems to map out the patient journey as a and the changes made as a result. rocess map. You can then modify this to show the potential impact of new ways of Strengths working, or new technology and practice (see care pathway analysis). Displays ideas for improvement and potential impact without need to make What you get from the analysis actual changes on the ground. The anticipated impact preliminary to change. Done right, it can save significant resources eg you can see bottlenecks and anticipate the impact Helps to visualise benefits of change. of changes in work patterns around the Can prevent decisions that would make things worse rather than better. ottleneck. The discussions around the results usually What it is lead to direct improvement. It is a simulation software tool. A number of Weaknesses tools are now being developed for the NHS, Generally needs a lot of data and some such as the Scenario Generator. The NHS expertise from information and analytical Institute for Innovation and improvement has departments as well as facilitation. acquired a free license for each SHA and All models represent a view of the world. The PCT. impact the model simulates may not be what happens.What resources you need Currently, free tools only have limited number Access to the simulation software. of pathways Reasonable standard of computer hardware Not available to some regio ns. to ensure simulation runs quickly. You must know your own pathway to get the Analytical expertise. most from it. Additional data. Meetings to develop your model. Good understanding about the strengths and limitations of the approach. Examples We want the simplest possible picture of how the process works, and simplest is the key word here.The aim of process mapping is to make things clear to provide us with insight, and the best map is the simplest map that provides that insight. The East Midlands Improvement Network Originally from Jones & Mitchell, Lean Enterprise Academy NHS Confederation. A high level value blow shows the time taken by each main party in an elective care pathway. This type of map can give you context for more detailed mapping exercises. What side by side(p)? Be clear about your focus. If you are starting out, select an approach that will give you an overview of the whole pathway. Try to get an experienced facilitator on board to help you out.Be clear abo ut your objectives, ie ask what, why, when, where and how? For example, the scope of your project may be to reduce waiting times for radiology. You know mapping will help you. What do you do? A couple of high level maps would be a good place to 1. Describing the workflow of the department, around diagnostic tests 2. Describing the whole pathway for the most common test These would pick up areas for improvement that are straightforward (for example reducing the number of handovers) and may also pick up problem areas for more detailed mapping exercises.You should make improvements before you get to the next stage. The specific tools will guide you a bit more, but you may find it helpful to refer to the service improvement project guide as a checklist. Some tools that may help you Listening the splendor of this skill will help to ensure all participants views are acknowledged Managing conflict may help with resistance to change Additional resources Websites Map of Medicine Map of Med icine is linked to Connecting for Health and is currently available to organisations in the english NHS.NHS Scotlands Centre for Change and Innovation covers measurement, analysis, techniques and solutions for service improvement in health, including a section on mapping. Background The techniques described here originate in the main from the manufacturing industry, with a couple from social sciences. For example, the emphasis and term value stream mapping comes from an approach called Lean.Directly translated to health, this separates and maps out procedures and work processes that Directly benefit patients (hands on time, decision making) Supports the benefit of patients (eg staff training) Does not benefit patients (eg time spent looking for something that isnt in the right place) Our knowledge about how to apply these approaches to improve health services is developing all the time. The foundation of this guide originates from the NHS Modernisation Agency, the National Clinical face Support Team and the learning and experience of work done by NHS organisations.At present, there is a strong influence from Lean and Six Sigma approaches to mapping pathways, procedures and work processes in healthcare. The other strong influence on health services is the development of evidence based clinical pathways. These are being developed as standardised pathways, using evidence developed by organisations like the National Institute for Clinical Excellence (NICE). Mapping has been used to illustrate the world and how things work pretty much since the beginning of time.Humans navigate by maps, as well as using them to illustrate and make sense of the world. Different maps have different perspectives and uses which all combine to give us a more balanced overview of any given situation. Acknowledgements / sources The foundation of this guide originates from the NHS Modernisation Agency, the National Clinical brass Support Team and the learning and experience of work done by NHS organisations. Copyright NHS Institute for Innovation and Improvement 2008 Copyright NHS Institute for Innovation and Improvement 2006-2012

Final Project AAT Essay

1.TERMS OF REFERENCE1.1The report has been prep ard to coer the guidements of the AAT Unit Internal Control and Accounting Systems.1.2The objectives of the report ar to analyse the chronicleing do at inkwell Ltd and to identify both weaknesses, so that recommendations for the implementation of a new and improved organization screw be spew in practice, in mark to minimise errors and to pr vitrine fraud.2. EXECUTIVE SUMMARY2.1The aim of the report is to analyse and evaluate the current internal consider remains and accounts receivable book of account of inkwell Ltd.2.2The findings of the investigation highlighted the flowing weaknesses The Retail shops use stand-al unrivalled ready reckoners which argon non colligateed to the network. Lack of warrantor measure measures put in place to bulwark the sensitive personal selective information held on individuals, and non-compliance with the entropy Protection of 1998. Non-compliance with dress indemnity, as updates except carried egress one time per daylighttime. entropy lost collectible to scarce back-ups ar salutely in both time and money. The retail shops view as a sloppy approach to cash management.Cash only banked twice per week. The friendship does non produce or provide any instruction and help guides, which employees offer refer to in sight to find help and advice. The club do non shoot contingencies in place for ply absence seizures collect to illness or annual leave There is no encouragement for employees to attend instruct courses. Passwords use are non able to maintain an adequate level of security. The attach to uses a just in time placement of production, and any unexpected upholds in speech communication female genitalia cause delays and may perk up an totallyude on the alliances reputation. There are insufficient control and supervise procedures carried out by senior personnel. The attach to all in allows nodes to pay by suss out.The lod ge does not conduct per mental strainance appraisals.The family does not conduct unwavering cater meetings.Management not upholding morals and law, and not practicing their own policies thus creating an ideal environment for fraud and un respectable practices to be committed. Staff shortages contributing to processing delays of gross sales invoices.2.3Suggestions and recommendations develop been do to help make improvements which provide increase the callers performance and efficiency and to help seduce anti-fraud environment.3. METHODOLOGY3.1The research conducted to create this report was primarily obtained from data provided from the AAT website, the Internet, and reference textbooks.3.2A period of four months was taken to monitor the Internal Controls system and Accounts due volume to gather sufficient data in pitch to compile the report.3.3A meeting was arranged with Inkwells finance music director and Company Accountant to discuss the areas of personal credit l ine sector and the procedures that lacked to be implemented to make suitable improvements.4. INTRODUCTION4.1Inkwell Ltd is a large private limited accompany within the private sector, preparation a complete range of re-manufactured inkjet and laser toner cartridges to its customers. Products can be barter ford from either the companys lux nationwide chain of high alley shops, which are situated in most of the UK cities and large towns, or from their on-line shop facility which is inletible twenty-four hours every day of the week.4.2The company is run by trio directors who are the main ending makers. Inkwell Ltd was created s stock-still days ago by two of the directors, Mr Paul Farnon (Managing Director) and Ms Victoria Dawson (Sales Director). Mr Anil Gupta ( pay Director) joined Inkwell afterward investing in the company two years ago. The company mete outs are owned by internal stakeholders only. 100% of the shares are break between the directors, with the Managing Director be the major(ip)ity shareholder with holdings of 40% and the new(prenominal) directors each holding 30% of the shares.4.3Their head means is situated in an industrial estate, based in Birmingham, where the management team, accounts department, on-line shop and large central warehouse are all located. The company has progressively grown since it was initially array up and pre directly employs one hundred and eighty full-time employees, and has reported revenue of over sixteen million pounds. .4.4Inkwell has a mission to rifle environmentally friendly and promotes this by ensuring that they continue to strive towards achieving a greener environmental future, without jeopardising or comprising the quality of their products and reputation. The company ensures that products meet with 100% quality satisfaction countenance, and has made a promise that should certain conditions not be fulfilled that the companys policy of replacing the products without rejection, give be adh ered to without affecting the customers statutory rights. The company assures their customers that the recycled cartridges, which are cheaper than the genuine, original products by up to 20%, will meet or exceed the quality of the original cartridges.4.580% of Inkwells sales are purchased by non- trade customers. Trade customers represent the remaining 20%, and these customers are supplied wide-cuts on credit terms of between thirty to sixty days.4.6The Finance Director, who owns 30% of the companys shares and reports directly to the Managing Director, is qualified to BSc and FCMA standards, and has worked for the Inkwell Ltd for fivesome years on a full-time prat. This Director is entrusted to ensure that all the pecuniary strategies, support the aims of the business and to identify opportunities in order to achieve greater efficiency and cost savings, as well as driving sustainable and profitable growth and optimising profitability and shareholder value4.7The Company Accountan t, who reports directly to the Financial Director, is AAT and ACCA qualified and has worked for Inkwell Ltd for seven years on a full-time basis. The Accountant complies, analyses and produces the companys quarterly and annual financial statements4.8The Accounting Technician, who reports directly to the Company Accountant, has worked for Inkwell Ltd for six months on a full-time basis. This employee possesses applicable recognize but does not currently have any accountancy qualifications. However, the Technician is currently studying for the AAT qualification, with the aim of get throughing the exams within the following year.4.9The General Ledger salesclerk, who reports directly to the Company Accountant, has worked for Inkwell Ltd for four years on a full-time basis. This employees principal responsibilities are to input financial data into the electronic computer system, in order to produce monthly trial balances. This clerk does not possess any accountancy qualifications.4. 10The Accounts Payable Clerk, who reports directly to the Company Accountant, has worked for Inkwell Ltd for common chord years on a part-time basis, and already holds a level two AAT qualification, but has expressed an interest in progressing on to the next level.4.11The Accounts Receivable Clerk, who reports directly to the Company Accountant, has worked for Inkwell Ltd for three years on a part-time basis. This clerk has worked previously within the accountancy industry, but does not currently possess any relevant qualifications.4.12The Costing Technician, who reports directly to the Company Accountant, ishighly experienced and competent within this role and has worked for Inkwell Ltd for seven years on a full-time basis. This employee does not currently possess any relevant qualifications and has expressed their reluctance and unwillingness to participate on any bringing up activities4.13The paysheet Clerk, who reports to the Company Accountant, possesses a level two AAT Acco unting qualification, and is enthusiastic about progressing further. This employee has worked for Inkwell Ltd for four months on a full-time basis, and has very limited experience of working within a payroll department.5.REVIEW OF THE ACCOUNTS SYSTEM5.1Inkwells policy for their large business customers is generally to trade on a cash-with-order basis for the initial three months of custom, and uses the services of a credit reference agency which conducts the necessary credit checks. The Accounts Receivable Clerk is responsible for exserting out the credit checking procedures, and after liaising with the Sales Director regarding accounts which require a credit limit of more(prenominal) than 1,000 per month, recommends suitable credit terms.This is a strength of the accounting system in that by exploitation the credit reference agency it will determine the ability of new customers to pay their debts. This will prevent fraud in that customers would not be able to purchase goods know ingly that they could not afford to pay for them, so increasing cash flow. This will excessively have an impact on the integrity of the customer. However the weakness should be that a full limit should be set, in that the customer is not allowed to go over a total limit, other the customer could do four or five months trading up to 5,000 and this would escalate further if they were non payers, meaning the debts are more likely to go bad. This would have an impact on the cash flow of the business.5.2All new credit limits and changes to existing limits of more 5,000 per month, have to be approved by the Financial Director. danger management isessential for a companys survival and success. This is a strength in the company as any increase in limits have to be authorised by a senior member of the finance team. This will reduce the risk of fraud, in that no individual has control over the customer accounts, and can extend limits for customers for their own personal gain.5.3A potential customer may want to know the charge of the goods in advance deciding whether to expire with a proposed transaction, and will request a bring up either by environ, email or in writing. As a means of preventing fraud, due to either party contesting the quotes given, the companys preferred mode of issuing these quotes is by email. Written quotes are supplied on a customers request, however, Inkwell likes stay on this method of issuance to a minimum, as cover work has an impact on the environment and goes against the beliefs of the company.Inkwell, also prefer not to give a quote over the phone, as a record cannot be kept regarding the quote given, and there would be no written evidence to support against any disputes that may arise in the future. Before proceeding with the order a customer can make comparisons between the prices given by different suppliers. If the customer accepts the price given by Inkwell, and proceeds with the order, the price quoted is fixed and canno t be changed, which is contrary to that of an estimate being given. This has an effect on the ethical principle of objectivity, in other words the customer would be free from biased.5.4Once an order is placed it needs to be checked by the appropriate sales representative. This is important, as the save data may tone down errors which require correction and checks essentialiness be made to conform to if any data that has been omitted, needs to be added. The order form is past passed onto the Sales coach-and-four for additional checking, approval and authorisation. This is good practice and accepting out this procedure, helps to minimise the chances of fraud being committed and over charging being preserve on the order form. However, there is compose the opportunity of fraud and misuse of funds and assets taking place as other unauthorised members of lag still have regular and easy access to the system, so is a weakness in the accountingsystem.5.5It is important that the c ustomer produce an order telephone return as this will hep track the order, but the most important thing is that the purchase order must be authorised. Without this signature the order will not be processed. This is a great strength in that it will prevent fraud, in that goods could not be obtained for employees personal gain, so creating fraud. This helps enhance the ethical principle of integrity.5.6Once an order has been processed, it is sent to dispatches, ready for transportation. Once the goods have reached their destination, both the customer and the oral communication driver are required to sign the delivery note. This confirms that the goods are been delivered and received. This will prevent fraud, in that the customer could not deny that they have not received the goods..However, if the delivery personnel collects the signatures from the recipient in paper form rather than store these signatures directly on a smartphone or digital tablet, in order to confirm certaint y of delivery and put across, there is a danger that the paper form confirmation may be lost in transit or may become misplaced, therefore providing no demonstration that delivery ever took place. The outcome to this is that the customer can abuse this situation by contesting that any goods were received. Also the use of paper has a disallow impact and significantly endangers the environment. Having the delivery note in paper format is not sustainable to the environment. .5.7Sales invoices are created and botherd via the use of a goods dispatched listing, which are then sent out to the customers on a weekly basis. The person responsible for the issuing of these invoices is the Accounts Receivable Clerk. The clerk also has the responsibility for inputting the sales invoices into the accounts receivable ledger system, which also incorporates the general and accounts payable ledgers, which all run on the Windows persuasion software program package. There is a repellent weakness in thisprocedure as the purchase orders, dispatch notes and sales invoices are not reconciled against each other. This is a weakness in the accounting system in that invoices could be sent out for the incorrect amounts, or incorrect customers are invoiced for goods that may have not been received. The impact on the company would be the delay of payment which would have an uncomely effect on the companys cash flow. This would also have an impact of the companys reputation of professional competence.5.8Inkwell chooses to start invoices by email, unless a customer requests a posted version. The email method is easy to use and quick to deliver. As emails do not use paper they are environmentally friendly. However, a problem with using emails is that viruses can be transmitted, but with due care and precaution, and a strong security software in place this can be minimised. This is a strength of the companys system.5.9The software for issuing invoices is Sage Line 50 and the invoices are sent out to the trade customers on a weekly basis as instructed by the Finance Manager. As the invoices are processed electronically this helps to minimise the chances of errors and discrepancies. Many handwritten invoices contain errors in the calculations. Another strength of processing invoices using the electronic method is that transactions can be traced. One positive part of the system is that all sales invoices are checked for errors by the Company Accountant, by the use of the double entry checking system. This means that there are no time delays encountered by having to make amendments to invoices returned due to containing discrepancies in the recorded data so increasing cash flow. This also upholds the company reputation of professionalism.5.10Inkwell issues credit notes, in order to credit all or part of a sales invoice, for goods which have been returned by the customers. The credit notes have to be counter checked, approved and authorised ahead they can be issued. However, the Retail Shop Managers actions are not controlled normonitored. The company has placed trust in these Managers, so they have been given the authority to issue refunds on any returns they consider necessary. This gives a Branch Manager the opportunity to commit two-faced activities and to manipulate figures, by abusing their position of power in order for personal and financial gain.5.11To improve the profitability of collection by stimulating payments and minimising the occurrence of bad debts, customer statements translateing the payments made, sales, sales returns and calculations, are dispatched every month, by the Accounts Receivable Clerk. This method can be used as a reminder to customers that payment is expected and therefore prompt them into making a payment on their accounts. The statements inform the customers of the status of their accounts, and enables them to make comparisons between the records they hold and that of the supplier.If a customer discovers a discrepancy regarding any of the transactions recorded, they can contact the supplier to question this. These statements can be used as an potent method to highlight any overdue payments, which need to be chased. The statements prevent fraud by the company in the customer is able to check all the invoices and credit notes issued. This would prevent the company form over stating their account or adding fraudulent invoices to their account.5.12 whacking trade customers have credit terms accounts held with the company. Each customer is given between thirty and sixty days depending on their account status. Trade customers can also benefit from a cumulative discount, each quarter, based on the value of their orders. This incentive is to try and keep a steady flow of business and increase sales, whilst at the same time increasing Inkwells cash flow due to the prompt payments that would be generated. This is a strength of the company in that increasing sales will eventually increase the p rofits of the company, creating sustainability of the company.5.13All cash and cheques received are compiled and recorded in the cash receipt book. These amounts are then entered into the system using the Sage Line 50 package, in order to update the applicable customer accounts. The Accounts Receivable Clerk, who receives the payments, has the responsibility of banking them on a twice weekly basis. The cash and cheques are held in the companys safe for security whilst waiting to be banked. This is a strength as it prevents the opportunity for the funds to be stolen, creating fraud.However, there is an increased risk that the cash or cheques may be lost or misplaced, particularly in the event of the office being in disarray, during times of low moduleing levels, disruption and having to meet tight deadlines. If there is a lapse in internal controls regarding the checking and monitoring of the accounts receivable ledger, this creates the opportunity for employees to commit fraud usin g recognised fraud schemes such as lapping, skimming/hiking, the kiting of cash and cheques, the improper posting of cheques and also cash/cheque substitution. This would not protect the companys reputation of professionalism and integrity.5.14Customers can attach a remittance advice slip with their cheque payment to inform the company that they have made a payment on their account using the BACS method. This slip detail the amounts that have been paid, the amounts that are left over(p) owing and what is being paid for. By summarising the transaction details, the slip ensures that the correct amount has been paid. either discrepancies can be questioned with the customer. The remittance advice slip will be kept with the customers records, as proof that payment has been received, and can be referred and used as evidence in the future.This is a strength as time is not unnecessarily consumed by having to figure out what part of the invoice the payment relates to, as this has already been clarified by the customer. The improvement to receiving payment in the form of a BACS permute is good, because this is instant cash and helps to increase the cash flow. However, the receipt by cheque delays the access to cash. This method of payment is slow as the cheque needs to go done the unclutter system, and there is a danger that it may be returned by the bank, if the customer has insufficient funds.5.15The company has implemented a policy that should be followed when dealing with overdue accounts. If an account is seven days overdue, the customer is telephoned to request immediate payment. If after fourteen days of the telephone call, the payment is still outstanding, the customer will be sent a letter requesting the immediate payment, in order to bring their account up to date. This is a strength of the company as credit control is an important part of the business, and collecting monies would increase the cash flow and sustainability of the company.5.16The company is being proactive in trying to collect payments before they turn into bad debts and escalate out of control. An strong approach to the collection of debt helps to boost the companys cash flow and avoids the assistance of debt collection agencies, which cost the business money. Accounts more than one month overdue are inspected by the Company Accountant. Accounts which are overdue by more than two months are reviewed by both the Finance Director and the Sales Director. However, this procedure is not executed, which is a major problem.Both Directors avoid any interlocking as the Finance Director has the opinion that the task is of a tedious nature and the Sales Director is anxious that her involvement will damage her relations with the customers. The liquidity of a company is very important. Without funds, bills cannot be paid and the company may encounter financial difficulty. There is danger that Inkwells future may be put at jeopardy if debts are not being actively chased. No m oney coming in whilst money is going out has a severe impact on the companys cash flow. If it is known to the customers that the company would not go to a debt collecting agency, then they may take advantage of this and receive goods knowingly that they could not pay so creating fraud5.17The computers which are located in the retail outlets are stand-alone computers. These computers are operated by Windows Vista software and all have Microsoft Office 2007 installed. However, there is a weakness in this system. Although, shop employees using these computers are not allowed toupload, download or connect any external devices, which have not been purchased or approved by the company, as per company policy instructions, issued by the Finance Director on twenty-third May 2010, there is no panache of monitoring this.All the computers have full internet access including email using the Firefox Internet web browser. Although it is opportune to have all the computers running on the same sof tware and web browser systems, there is a downside, in that each computer must be updated and configured individually, which is costly to the company. Had the systems been networked, this could have been done all at the same time, remotely, thus saving the company time and money. This would have an adverse effect on the companys data and therefore would not be secure and compliant with the Data Protection movement (1998). This would also have a negative impact on the ethical principle of confidentiality and integrity.5.18The companys entire computer systems are password protect which is a strength. However, the problem is that when the computers were installed seven years ago, they were all given the same password, which is Go Green, and no action has been taken to make any changes to this. This has created a massive weakness regarding all aspects of security within the accounting system. Trade customers account and bank details are open to exposure and this increases the risk of being abused. This randomness can be accessed and stolen by dishonest and untrustworthy persons who use this information with the intention of obtaining financial and personal gain, so creating fraud.The companys policy handbook clearly states that each computer must be individually password protected and only authorised users are permitted access. Staff are required to maintain the confidentiality of such passwords used in order to protect security. However, the policy is being ignored and abused by staff, who continue to disregard and follow the rules and regulations, which is evident, when shop employees are allowing unauthorised persons to use the computers for fond media etc., without seeking the authority from senior management first. This is a serious breach of the computer policy and security, as this leaves records, bank details and other valuable information of other staff members, customers and suppliers, open to exposure, which in turn could lead to identity theft,frau d and therefore the Data Protection encounter of (1998) is being breached.5.19The computers are protected by Windows Firewall that helps to protect the network, against hackers or viruses. When the controller leaves the workstation unattended, they are required to log off, however, if they forget to do this, each computer has an automatic timeout installed that has been set at five minutes. If no activity has taken place within this duration, the computer will revert to secondary mode (hibernation). This saves on energy which is good for the environment. Whilst in the standby mode, any sensitive and confidential information is hidden from prying eyes, preventing fraud such as identity theft, and without the correct password, prevents any access to gain such information.At the end of the working day, all computers are required to be shutdown. Protecting sensitive and confidential information is honouring with The Data Protection Act of (1998). To modify the standby mode, the cont roller has to enter the correct password, which is Go Green. As this password is known and used throughout Inkwell, any employee is able to gain access to this data, and therefore the confidential information is not being protected or secured. It is the companys moral duty to protect confidential information, and they are breaching the Data Protection Act (1998), which carries with it hefty fines and can result in prosecution. This does not uphold the companys reputation for confidentiality and integrity.5.20The Finance Director issued instructions concerning the update and backup procedures of all the IT systems as per the extract of the company policy handbook, dated May 2010. These instructions required that all of the IT systems are to be backed up twice per day, once at lunch time and again at the close of business. The Company Accountant instructed the accounts department to back up data once only, and only at the end of the working day. This requirement has been in force sinc e the Accountant joined the company, therefore totally disregarding the Finance Directors updated policy. This breach of company policy has already resulted in unnecessary losses in time and money. A power cut that took place in October of 2010 atthe head office premises, late in the afternoon, resulted in the loss of most of the days work. The majority of this information has been re-entered into the system but came at a cost, due to the number of hours that had to be paid in overtime. This is a weakness and was not cost effective for the company, as these extra labour hours could have been used doing other duties.5.21 criminal maintenance of the recorded stock levels in reference to the companys printer cartridges which are held as inventory in both the warehouse and shops are not controlled by a password protected, Microsoft Excel spread sheet. Due to the omission of password protection being implemented in this area means that there is an increased chance of the data being alter ed, whether by accident or by intention. The opportunity for fraud to take place is heightened and there is no way of preventing this occurrence happening again, unless the system is password protected. This means that the company is not abiding by the guidelines laid down by the Data Protection Act (1998). It means also that the company is not treating its data with the ethical principle of integrity and confidentiality.5.22The Finance Director noticed that the company did not have a proper system in place to record any of the companys business dealings relating to any of the previous years transactions, so the decision was made to purchase an archiving package. However, the Financial Director has lost interest since and no unyieldinger considers this task a point of priority anymore. thereof the implementation of this package has wasted valuable time, effort and money. This is a weakness of the accounting system, in that all records must be kept for six years. By purchasing an a rchiving system that is computerised would mean that the company would be proactively following the guidelines of the Data Protection Act (1998), but it would greatly help the sustainability of the environment, and would reduce the use of paper.5.23The Payroll and Personnel Clerk completes the annual VAT returns using HerMajestys Revenue and Customs (HMRC) guidelines. This highlights the difference between the input tax charged on the companys purchases and expenses and the output tax which is charged on the supplies and goods sold to the customers. The net difference indicates whether payment is due to or from HMRC. It is of the upmost importance that the VAT 100 forms are completed promptly and accurately and that payment is made before the deadline is reached.Penalties for submitting a return form late are severe. The Company Accountant is responsible for checking that the details recorded are correct and then passes this form to the Finance Director for re-checking. This is a st rength as it minimised the chances of discrepancies occurring or any fraudulent activities being committed. It is against the rectitude to falsify or omit any information that should be recorded on the VAT 100 form. The company are complying with the VAT Act 1994, s72 (1), (2) and (3) and The malingerer Act 2006.5.24The Income Statement and Other Comprehensive Income shows the performance of the company over a given period. This statement shows the companys income, expenses and the resultant profit or loss figure. The profit or loss can be calculated by deducting all of the expenses incurred including finance expenses and tax costs from the revenue earned to show the profit/loss made. This statement shows entries made using the accruals method.This means that revenue and expenses are matched with each other and recorded when they are recognised (earned/incurred) and not when they are realised (cash received/payment made). Users can analyse the statements and make comparisons with previous years or with other competitors. Both Private Ltd companies and Public Ltd Companies are required by law to submit this statement with the other accompanying statements to Companies House. Various accounting ratios to measure the profitability of the company can be calculated using the financial information as shown on the statement, such as the Gross Profit %, Operating Profit %, and Expense and Revenue %.5.25The Statement of Financial positioning also referred to as the Balance Sheet shows the companys assets, liabilities and equity at a given date, and isuseful for interested parties to ascertain the financial health of the business. A formula which is associated with this statement is Assets Liabilities = lawfulness. Assets are what the company owns, liabilities are what the company owes and the equity is the residual interest after the liabilities have been deducted from the assets. This statement used in conjunction with the other financial statements can help to assist users when making economic decisions, such as investing, lending, or acquisition etc.This statement can be compared with those of the previous financial years or with the statements of other competitors. The principal users are mainly, investors, lenders and creditors, and like the Income Statement, the Statement of Financial Position also needs to be submitted to Companies House, if the reporting entity is a Private Ltd Company or a Public Ltd Company. Financial information recorded in this statement can be used to calculate various accounting ratios used to measure the Companys liquidity, effective use of the companys resources, their financial position and their gearing (the meter of how much the company is financed by debt).5.26The Statement of Changes in Equity is part of the set of the financial statements that accompany each other and shows how the equity has changed over the specific year. The statement links information contained in the Statement of Profit and Loss and Comprehensive Income with that contain in the Statement of Financial Position. The Statement of Changes in Equity shows the entries for ordinary capital shares, share premium, retained earnings, dividends, and unrealised gains on assets etc.5.27The Statement of Cash Flow shows the changes in inflows (money coming in) and outflows (money going out) over the financial accounting period in reference to Operating activities, Investing activities and Financing activities. The financial information recorded on the statement gives a user the opportunity to see how feasible it is for the companys to generate future cash flows, and to assess the companys ability to meet its obligations and to pay its shareholders their dividends.5.28The company does not hold any regular staff meetings and is a weakness in the accounting system. Staff meetings are an effective way to get employees to engage and perish with each other sharing and exchanging information and new ideas. Such a meeting would also give staff the opportunity to flag up any problems or issues which need to be addressed. When important decisions regarding the company have been made without the involvement of employees, they can be left aromaing frustrated that they have not been given a voice.When the staff members olfactory property infravalued and de-motivated, performance and productivity are affected. Employees may commit fraud as they feel justified by their actions. The number of employee absences may increase and the company will find it difficult to supply their customers as staff shortages may cause delays, due to increased workloads having to be performed by fewer staff members, costing the company money and may damage their reputation.5.29The only form of discussion between the departments is via email. Although there is an advantage to using this method of communication, such as convenience, quick delivery, lack of paper (sustainable for the environment), and cost effective, there are also several disadvantages to using this method, as it creates less social contact, messages can be misinterpreted, viruses can be downloaded, unwanted spam, and security issues. Another problem that could have a negative effect on the company is the tension that exists between the Finance Director and the Company Accountant, which has been on-going ever since the Finance Director joined the company two years ago. The Company Accountant was resentful that he was unnoted for this position and feels like he had been demoted.5.30The staff members do not get any form of appraisal which would highlight any performance issues relating to each employee. Therefore there is no way of filtering the staff that is underperforming to those that are exceeding requirements and should be considered suitable for promotion. This is a weakness of the company, and not cost effective as employees feelundervalued and would not work as hard as they should. This will have an adverse effect on the ethical princ iple of professional competence.5.31The company has an issue with regards to staff teach. Rather than investing in training courses that would be advantageous to both new and existing employees, the company only provides a one day crash course for new employees. This gives cause for concern as there is no fully ingenious staff available to cover in the absence of their peers. Also the company does not actively seek to encourage staff to further their skills by encouraging them to participate on any training computer programmemes or courses.This can leave staff feeling demotivated and demoralised. Therefore the employee may become unproductive and uncooperative, which has a negative impact on the company. The company may have an excessive turnover of staff, as employees resign due to the lack of future prospects being made available this can result in a slump in the overall efficiency of the company, which can cost them dearly. This is a weakness of the system, and is not followi ng the ethical principle of professional competence5.32The company does not have any contingency plan in place when it comes to staff absences and so is a weakness of the system. Staff members who are not familiar with the duties of their peers cannot help. This is due to the fact that they cannot get access to useful material such as instruction manuals, guidance tools, help menus, instruction sheets and helplines, as the company have not produced nor made any available. Therefore work does not get done and this has a severe impact on the company as workloads increase, delays occur and errors are made. This can be costly to the company and can damage their reputation of professionalism.5.33The company does not have any staff that are adequately trained on work on other practices. This became evident in the month of September when problems linked to the initial stages of the new integrated payroll and personnel system was causing difficulty. The Payroll and Personnel Clerk,who was o nly given one days intensive training on the system, confessed that she was still struggling to operate the system, even after a month of having worked with it. As no other member of staff was trained on the system, the Payroll and Personnel Clerk had no one to approach who she could ask for help and advice. Another issue that could cause further problems is in the event of the clerk becoming absent from work due to disorder or annual leave, this would have a negative impact on the company because they would have no one who could temporarily cover their role. This is a weakness of the accounting system.5.34There is a set of help menus for staff to use on the Sage Line 50 package to help them operate the system correctly. There are step by step guides, online tutorials and PDF guidelines made available, and if any staff member still requires help, they have access to a further phone and email support service. This is a strength as it is cost effective for the company meaning that st aff are not tied up follow a new employee and are able to still carry on with their own duties.5.35Without sacrificing quality, and working towards ensuring a greener environment, Inkwell chooses to use products that are environmentally friendly. This includes the usage of recycled paper that is purchased from specialist suppliers. All employees are required to adhere to the companys policy of discarding any of unused paper in the recycling bin, which is then sold to a recycling company. Inkwell encourages customers to bring in their old unused ink cartridges in exchange for purchasing re-manufactured ones, and as an incentive Inkwell offers these customers a 10% discount. The company also recycles its own unused ink cartridges, and sends these along with the old cartridges brought in by the customers, to a small number of manufacturers for refilling. This is a strength of the companys system.5.36As an effective way of exposing their existence and improving their image within the c ommunity, Inkwell Ltd sponsors the local neighbourhood clean-upscheme. This helps install self-complacency within the community. Inkwell also receives an incentive from the Government for their involvement. The clean-up scheme brings members of community together, in their quest to clear the streets of refuge and litter. Walls and signs remain free from graffiti. Children can wreak safely in the streets, and wildlife remains out of harms reach. The clean environment is attracting new home seekers, and visitors therefore bringing more money into the community. Employment is rising due to the influx of visitors and the increasing consumer demand that comes with it, resulting in a happy and satisfied community who look favourably upon Inkwell Ltd.6. WEAKNESSES6.1The companys high street shops use standalone computers that are not connected to the network. A problem is encountered when installation of new software is required, as this cannot be installed simultaneously but must be ins talled on an individual basis this operation is time consuming. Frequent upgrading coupled with regular maintenance is common, and this comes at a price, therefore this is not cost effective for the company. It is difficult to control and monitor the activities performed on these computers so there is a risk of fraud going undetected. A lapse in the adequate security of keeping confidential information protected is violating the Data Protection Act (1998).6.2.Inkwell uses the password of Go Green throughout the whole company, which is common acquaintance. The company is not adequately protecting the privacy of the sensitive information held on individuals, and this increases the risk of fraud. Employees are not demonstrating good ethical practices as they are allowing unauthorised users access to confidential data, which increases the opportunity to commit fraud by abuse and misuse. The company is legally and morally obliged to protect confidential information under the Data Protec tion Act (1998), but this is being breached. Compliance with the companys own IT policy is not being adhered to either, as this policy specifically contains clear instructions that all company computers must beindividually password protected.6.3Inkwells policy that was updated in May 2010 by the Finance Director, gives clear instructions that all IT systems must be fully backed up twice per day. This action should be performed around midday and also at the close of business. The new company policy created by the Finance Director is not being complied with. An incident occurred when the company lost data and this came at a cost to the company in both time and money, and therefore they were negligent in their actions. This is not demonstrating good professional business practices.6.4The Microsoft Office Excel program used to store and control inventory levels is password protected but is still awaiting set up procedures necessary to restrict access to authorised users only. At present access is available to all users, which is not complying with the Data Protection Act of (1998), as confidential information is not being adequately protected. free access to confidential information increases the risk of fraud, as it creates an opportunity for identity theft and gives a perpetrator the freedom to alter or manipulate the data. The company is not demonstrating good business ethics of integrity and confidentiality, through its negligence to protect confidential information, and they are violating the Data Protection Act (1998).6.5On the delivery of goods, the driver and the customer are required to sign a delivery note that shows proof of delivery and receipt. The company uses a paper based proof of delivery. The usage of paper has a damaging effect on the environment, and goes against the companys beliefs, and this is not sustainable to the environment6.6Tension and conflict between the Finance Director and Company Accountant, who are not working together, is havin g an negative impact on the planning andorganising of work that needs to be carried out and completed. As a result the Accounting Technician has not been able to complete all the tasks that have been given to him, by both parties, but this has gone unnoticed. Work that demands priority and that must meet tight deadlines is left uncompleted and put to the side. Payments are not being collected in a timely manner and this is costing the company money.This is not cost effective for the company. The Finance Director no longer has interest in the projects that he gave to the Accounting Technician to complete, which had initially been considered a liaison of importance. Any work that has accumulated regarding these projects has resulted in valuable time, effort and money being wasted, which is also not cost effective for the company. Delays are increased as employees are unable to carry out work until others have finished theirs. These delays have a negative impact on the companys reputa tion because they are unable to supply a professional and reliable service.6.7Contingency plans are not put in place for the absence of employees who carry out tasks that require day to day processing. Sales invoices were not processed for the period covering the last two weeks of July as the Accounts Receivable Clerk was on annual leave. The companys negligence in adequately covering this post has resulted in the credit control activities not being carried out, so monies due during this period were left uncollected. This has an impact on the companys cash flow and is not cost effective for the company.6.8Inkwell accepts payment in the form of cheque as well as other methods. Payment by cheque delays the access to funds, as it must go through a three day clearing cycle process, which does not operate on Saturdays, Sundays or Bank Holidays. Even at the end of this process there is no guarantee that payment will be granted as the cheque may be returned to drawer has insufficient funds in their bank account. This is not cost effective for the company and can have a serious impact on the companys cash flow and profitability.6.9Any customer accounts overdue by three months should be referred to a debt collecting agency who works on the behalf of the company to recover any debts owed. This is in accordance with the companys policy. However, in reality, this policy is rarely followed. The Sales Director, concerned that the active pursuance of any of these outstanding debts may jeopardise the good relations she currently has with the customers, has decided to avoid the involvement of the debt collecting agency. Consequently, Inkwells cash flow is negatively impacted due to the lack of money coming in and this is not cost effective for the company. Trade receivables are mounting up significantly and bad debts are increasingly that will ultimately result in having to write them off. This loss in earnings will have to be borne by the company as the funds may become irrec overable.6.10The company do not have regular meetings that give the staff the opportunity to share and exchange information between each other. Regular staff meetings could ensure that better decisions are made through effective communication, and enable staff to disclose any department issues. Because regular meetings are not put in place, this has a negative impact on the company because they are unable operate in an effective and efficient manner. The company is not demonstrating good business practices as employees get demoralised when they feel unappreciated, undervalued and disrespected. This is not cost effective for the company.6.11Inkwell Ltd does not have a performance appraisal program put in place in order to monitor the professional development of their employees. public presentation appraisals can help to motivate staff and improve company morale, as staff become mindful that good performance can result in promotion and recognition. Due to the non-existence of these p rograms, management are unable to identify and address any issues or basic training needs of the staff, and therefore are not in a position to offer suitable training that would help staff become better at performing their jobs. This is not making the company cost effective or hawkish within the industry6.12Inkwell do not offer training programmes to either new or existing employees, nor do they actively encourage staff to engage and participate on any suitable courses, in order to gain new skills, knowledge and qualifications. In a rapidly changing environment, Inkwell needs to be conscious that roles and responsibilities are continually evolving, and should respond to this by ensuring that employees are provided with appropriate job-related training to ensure that they have the necessary skills and knowledge in order to carry out their jobs in an effective manner. The company is not ensuring that the staff are acting with professional competence.6.13The company have not produced, nor have they provided any on-site instruction manuals that can be used by employees as guidance tools that are a valuable source of reference. In the absence of staff at short notice, due to sickness, other employees cannot be relied upon to carry out tasks of an unfamiliar nature, as they do not have adequate documentation to hand that contains information that can help guide and instruct the employee to carry out a particular task. This will have a negative impact on labour efficiency in that staff would be tailing new employees and could be neglecting their own work.7. RECOMMENDATIONS7.1Inkwell needs to remove the standalone computers and replace them with a full networked system. The accounting team would then be able to share data, access information and automatically update all the systems at once. This would save the company money in the long run as once installed it would be far more efficient and increase productivity. A quote can be arranged once decisions have been made concerning company requirements. His is a major overhaul which would be beneficial for the company in the long run, but would require further investigation ensure that the best product was purchased for the best price.7.2To comply with The Data Protection Act (1998), Inkwell must make regular updates to password protection every quarter and passwords should be a mixture of alphanumeric characters. Each password should be checked for complexity. Only the employee and the line manager are to know the password. Once in force this will comply with the Data Protection Act (1998). This would not cost the company any money, just for the IT department to set this in place as most computer software has the facility to secure the data. This would enhance the AATs code of professional ethics of integrity and confidentiality, and also make them compliant with the law.7.3The Accounts Department and Company Accountant must comply with the company policy on backing up the IT system twice daily. T his will prevent any possible data loss by accident or otherwise. This will in turn entice other staff to follow suit which will ensure ethical behaviour within the company. This will not cost the company any money as a procedure would need to be typed up or the Finance Manager would put a rota in the daily schedule. It would cost a few labour hours, but as the staff are on salary this would be part of their daily routine. The benefit to the company would be that they would not have to pay extra wages for re-inputting the data lost and therefore make the company more cost effective and competitive within the industry.7.4An accurate and updated list with authorised signatories to make entries in the general ledger is of upmost importance to guarantee security of customers accounts and prevent fraud. All sales staff should enter transaction information on the relevant sales data spreadsheet and sign it then pass it to the manager for counter checking and password protection before it is forwarded to the Accounts Receivable Clerk. This action will prevent fraud and be insignificant in regards to the cost of implementation. This would not cost the company anything, but the IT department could establish this system, or it could be written up in the company policymaking it mandatory for the employees to do this. The benefit for the company would be that the company would be able to see who made certain transactions and would be able to detect any fraudulent activities and who done them.7.5The company should consider investing in electronic signature capture equipment which would remove the problem of paper delivery notes when goods are delivered. It will cost the company initially but will pay for itself in the long term as it would guarantee a traceable signature of the receipt of goods including the data and time and also remove the impact on environmental sustainability. An on line quote from Topaz Systems INC revealed a price of 86.00 Excluding VAT per device (s ee appendix 8.2). This would be beneficial for sustainability of the environment.7.6The attitudes of both the Finance Director and Company Accountant need to be addressed. As senior management, they should both pay more attention and interest to reviewing the tasks of staff and ensuring the tasks are being completed correctly and on time. Management should also ensure the tasks are being distributed to the correct staff which will improve efficiency and performance with no costs to the company. It is important that any differences between the senior heads of management are kept behind closed doors. This is being professional and the impact on the company would mean that it would be a happier place to work in, and would lead to better output, making the company more competitive within the industry.7.7All invoices must be raised day to day without fail as delayed invoices create delayed payments from customers which reduces the cash flow. The company need to address staff annual leav e so as to avoid a situation where there is no cover to continue the day to day invoicing. The company should also promote staff training so that employees are trained on more than one job to allow for any arrest staff absence. It could be that the company could employ agency staff for the cover, but this would come at a cost,depending on the agency. This would require further investigation to see if the benefits of employing agency staff would actually improve the cash flow of the business. The cheaper option would be for better planning within the company ensuring that all jobs are cover when employees are on holiday.7.8The company should look at phasing out the receipt of cheques and promote the use of BACs transfers as the preferred payment method. This allows the company instant control and visibility of all payments and collections, and allows review of the cash analysis. It is the most secure method of payment for the company and customer, prevents fraud and is of no further cost to the company as it is already a system in use by most companies.7.9The Sales Director and Company Accountant must review any account that is more than two months overdue and same again when three months overdue. By complying with company policy on this, the Sales Director should promptly pass the matter on to the debt collecting agency in order to recover the money and reduce the debt becoming bad. It will cost the company 100 plus 25% of any recovered funds but will increase cash flow. However, if overdue accounts are reviewed sooner there is a stronger possibility of avoiding involvement of the debt collecting agency. The fact that this would increase cash flow would able the business to be more competitive within the industry.7.10The management must commence regular staff meetings in which any needs or problems can be addressed. Regular meetings will be valuable and important as it will give the staff confidence that the company is listening and acting on any issues they have raised. These could also include the awareness of fraud and the importance of rules and guidelines relating to the Data Protection Act (1998). The costs incurred to introduce regular meetings will be minimal in respect of man hours but will benefit the company in the long term as any problems get resolved and will streamline the running of the business.7.11The company should implement staff appraisals as this will allow feedback relating to productivity and performance of each employee. Appraisals have been known to improve staff morale, efficiency, motivation and job satisfaction, and can highlight any training requirements needed. A professional company could be employed to provide this service, but is too costly. A decision was made to devise their own SWOT analysis form and a Performance and Development Plan form, which will cost the company minimal hours of labour only (see Appendix 8.3). This would improve on the AATs code of professional ethics in professional competence .7.12Regular training programs should be implemented for staff awareness of their role within the company. Regular training will help staff be more accurate and competent to do their job which helps the company and employee, and in the long term is cost effective for the company. An online quote was carried out to find out the cost of a self-study payroll package for levels 1 and 2. The price is 125.00 exempt of VAT (see Appendix 8.4). This would ensure that staff were up to date with their knowledge making them professionally competent. The company could send their staff to the local training provider and this would enhance sustainability in the community.7.13Staff should produce an instruction manual expatiate their responsibilities and tasks. This would cost the company minimal labour hours in production but would help the company by allowing staff to concentrate on the task in hand rather than being too focused on training others. This would also ensure the task would be accura tely and effectively. This would make the company more cost effective and competitive within the industry. As staff are salaried, this would just be an extra job in their daily routine and the only cost would be the printing of the manuals, however putting the manuals on the staff intranet would not cost money in stationery and printing making it sustainable for the environment.