Third-Person Effect and Social Networking: Implications for Online Marketing and Word-of-Mouth Communication

Few studies have explored the direct influence of social networking websites related to behaviors. â€Å"One of the most important capabilities of the internet relative to previous mass communication technologies is its bidirectionality. Through the internet, not only can organizations reach audiences of unprecedented scale at a low cost, but also for the first time in human history, individuals can make their personal thoughts, reactions, and opinions easily accessible worldwide. Best known so far as a technology for building trust and fostering cooperation in online marketplaces, such as eBay, these mechanisms are poised to have a much wider impact on organizations. Their growing popularity has potentially important implications for a wide range of management activities such as brand building, customer acquisition and retention, product development, and quality assurance. † This article explains about online marketing and I’m going to incorporate this piece of informa tion into my paper. Few studies have explored the direct influence of social networking websites related to behaviors. â€Å"One of the most important capabilities of the internet relative to previous mass communication technologies is its bidirectionality. Through the internet, not only can organizations reach audiences of unprecedented scale at a low cost, but also for the first time in human history, individuals can make their personal thoughts, reactions, and opinions easily accessible worldwide. Best known so far as a technology for building trust and fostering cooperation in online marketplaces, such as eBay, these mechanisms are poised to have a much wider impact on organizations. Their growing popularity has potentially important implications for a wide range of management activities such as brand building, customer acquisition and retention, product development, and quality assurance. † This article explains about online marketing and I’m going to incorporate this piece of informa tion into my paper.

Atomic Bomb vs. Invasion

On August 6, 1945, an atomic bomb was dropped on the Japanese city of Hiroshima. A second bomb was dropped on Nagasaki on August 9. The unconditional surrender of Japan was announced on August 10. The atomic bomb ended the war swiftly and quickly, and resulted in no Allied casualties. Others supported Operation Downfall, an invasion of Japan. However, this may not have resulted in an unconditional surrender. U. S. President Truman was advised that 250,000 to one million U. S. soldiers could have died in Operation Downfall, the planned invasion of mainland Japan. In a study done by the Joint Chiefs of Staff in April 1945, the figures of 7. 45 casualties per 1,000 man-days and 1. 78 fatalities per 1,000 man-days were developed. This implied that the two planned campaigns to conquer Japan would cost 1. 6 million U. S. casualties, including 380,000 dead. On August 1, 1944, the Japanese War Ministry ordered the execution of all Allied war prisoners if an invasion of Japan happened. This means that over 100,000 allied soldiers that would have been executed. Some may argue that innocent Japanese civilians and military soldiers lost their lives to the bomb. The Japanese were dangerous and were raised to fight, starting from a young age. An Air Force Association history of the 21st century says, â€Å"Millions of women, old men, and boys and girls had been trained to resist by such means as attacking with bamboo spears and strapping explosives to their bodies and throwing themselves under advancing tanks. † The AFA noted that, â€Å"The Japanese cabinet had approved a measure extending the draft to include men from ages fifteen to sixty and women from seventeen to forty-five. As a result of the increase in draft range, 28 million more people were drafted. The result of the atomic bombs was the unconditional surrender of Japan. If an invasion took place, the surrender may not have been unconditional. According to historian Richard B. Frank, â€Å"The intercepts of Japanese Imperial Army and Navy messages disclosed without exception that Japan's armed forces were determined to fight a final Armageddon battle in the homeland agains t an Allied invasion. The Japanese called this strategy Ketsu Go. It was founded on the premise that American morale was brittle and could be shattered by heavy losses in the initial invasion. American politicians would then gladly negotiate an end to the war far more generous than unconditional surrender. † The U. S. Department of Energy's history of the Manhattan Project agrees, saying that military leaders in Japan, â€Å"†¦. also hoped that if they could hold out until the ground invasion of Japan began, they would be able to inflict so many casualties on the Allies that Japan still might win some sort of negotiated settlement. The Japanese most likely would have been able to inflict enough casualties so that they would be able to negotiate. The Japanese followed the code of bushido, which is why the resistance is so strong in the Japanese military. According to one Air Force account, â€Å"The Japanese code of bushido—†the way of the warrior†Ã¢â‚¬â€was deeply ingrained. The concept of Yamato-damashii equipped e ach soldier with a strict code: never be captured, never break down, and never surrender. Surrender was dishonorable. Each soldier was trained to fight to the death and was expected to die before suffering dishonor. Defeated Japanese leaders preferred to take their own lives in the painful samurai ritual of seppuku. Warriors who surrendered were not deemed worthy of regard or respect. † Operation Downfall would have taken more lives, compared to the atomic bombings. The atomic bomb quickly ended the war and was necessary. It eliminated the threat of the Japanese empire. It also eliminated many dangerous Japanese soldiers and civilians. President Truman made the right choice in authorizing the atomic bombings of Nagasaki and Hiroshima.

The Legal Environment of Business and Employment Assignment

The Legal Environment of Business and Employment - Assignment Example This research will begin with the definition of a contract as an agreement that is enforceable in a court of law between two people or more or between businesses. The contract is formed based on a promise to do something. The main parties to the contact include the offeror, offeree, and the government. According to Cross and Miller. The government acts as an agent to see the fulfillment of a contract. The offeree agrees to accept the goods at the agreed consideration. The specifications should be enough and clear to enable the offeree to understand and accept the offer. In this case, Huddersford Electronics Ltd (HE Ltd) is the offeror and Gem Computer Stores is the offeree. The main primary sources of contract law include the legislation via orders in council, regulations and statutes, and case laws from the administrative tribunals and decisions of courts. The parties in contract must reach a consensus to be fulfilled in the contract. The agreement constitutes of offer and acceptanc e. A contact must ensure that a party offers to enter in a legal contract and the other party agrees to accept the offer terms and regulations. Secondly, both parties in a contract must agree on the consideration, a consideration is a sufficient and legally reached bargain for the value of goods or services offered. The third consideration is contractual capacity. The law must establish that both parties are competent enough to perform the agreement. The purpose of a contract is to achieve a goal that is legally binding. For a binding contract, parties must act with free will devoid of undue influence or coercion. The final element of a contract is that the contact must be in form that is recognizable by the law. The contract can be in writing or by the word of mouth. However, the contents in the contract also affect the validity of contract as the terms specified by the offeror must imply the thoughts of the courts and statute. A valid contract is a contract that meets all the elem ents of a legal contract. A voidable is a contract that has the option of being avoided .A voidable contract does not contain all the elements or requirements. The agreements included in a voidable contract may be those of people with no capacity to carry out a contact such as children or it may be a case of misrepresentation, undue influence, or duress. If the voidable contact is not rejected or terminated within a specified period, it becomes valid. For example if the buyer decides to sell the goods in a voidable contract before it is terminated, the buyer who buys the goods will be the new owner and is allowed to keep retain the goods provided the goods sold to him were in good terms. A void contract is an illegal contract. The law does not give effect to a contract that that is void because there is a mistake in the agreement of the offer and acceptance. According to Beatty and Samuelson, unenforceable contract is a contract that cannot be enforced by a court of law because the contract does not meet the specific laid down requirements of a valid contract by the law. An unenforceable contract is a contract that is valid but any money or goods transferred to a seller or a buyer respectively cannot be recovered. If one party refuses to do an activity or an act written or promised in the beginning of a contract the other party cannot compel the party to perform in a court of law. Essential Elements of a Valid Offer An offer can only be made to a specific person. Looking at the case of Carlill v Smoke Ball Company, we can understand what the specific person for the offer means.

Memo about a country to secretery of state Essay

Memo about a country to secretery of state - Essay Example Also, the rule of Habib Bourguiba after the independence of the nation from 1959 to 1987 has left significant impact on the public education, female liberation and social reform (Guardian News and Media Limited, 2014). The new constitution of the nation is the result of the widespread debate about principal political parties and it has been adopted in the National Constituent Assembly in January 2014. Though it got the support of both Islamic and secularist parties, only its implementation will solve the debate about the role of the religion in public life and the role of the state in controlling religious traditions (Arieff & Humud, 2015). The newly formed democratic government of Tunisia deserves financial assistance from countries which supports democracy. The United States must remain committed towards supporting Tunisia’s struggles to stimulate republic. This is because Tunisia’s approach towards democracy aims at strengthening the civil society, empowering the young generation and the women of the nation, introducing economic reforms, taking the steps towards increasing the participation of the people in the government and reinforcing security within the country. The U.S. must provide support to the Tunisian government to encourage good governance, transparency in the fiscal system and in enhancing management capacity of the civil society organizations. The grants provided to the state through the â€Å"Middle East Partnership Initiative† (MEPI) has helped the nation to expand the economic opportunities for the women and the youth and also encouraged the people to take part in the political system of the country (The White House, 2015). Thus the U.S. must continue to provide additional funds under this program. The U.S has also helped the government by providing technical assistance to implement the freedom of

The Irony of Presence and Absence in a Tethered World Assignment

The Irony of Presence and Absence in a Tethered World - Assignment Example   People are cyborgs because they become their technology, where they expect enhancement of, not just their experiences and interconnections, but also their identities. Turkle argues that connectivity also allows people to experiment with their identity development through Erik Erikson’s notion of the moratorium (152). She describes it as having new free spaces, where people can easily explore the production of ever-changing identities. Moreover, Turkle underscores the irony of using technology for one’s diverse gains. The tool becomes the person, as the person becomes inextricably dependent on it. Turkle argues that the more people use tethered technologies, the more they nurture their dependence on it (154). Furthermore, Turkle explores her hesitancy in embracing a virtually connected self. She admits that she enjoys being connected because she can bring memories with her anywhere she goes, and she can remain connected to her loved ones. However, Turkle recognizes t he drawbacks of 24/7 connection: the inability to be disconnected when one should be so. In â€Å"Tethered and Marked Absent,† Turkle describes how technology connects and disconnects people from one another. On the one hand, communications technology connects people in real time. On the other hand, as they use these technologies, they become disconnected with whoever they are with physically. The disconnection includes having a sense of limitless privacy as if others around them no longer exist. In â€Å"From Life to the Life Mix,† Turkle emphasizes how technology provides new materials for reworking people’s identities. She uses the term â€Å"life mix† (160) to describe the shift from multi-tasking to living parallel lives. She gives examples on how Second Life and other social networking sites allow people to be their real selves, even when these identities live in a parallel dimension, and where every aspect of its looks and capabilities are contrive d. In â€Å"Multitasking and the Alchemy of Time,† Turkle discusses the illusion of multitasking benefits. First, multitasking does not make people more efficient because studies show the contrary. Second, multitasking becomes addictive, though it can be physically and emotionally stressful. She offers examples of parents not doing much parenting and students not doing much studying because of their mobile communications devices. Turkle is amazed that people think that they can be more by doing more when it is evident that they can hardly concentrate on their existing tasks because of constant interruptions.  

Process and Change Managment Research Paper Example | Topics and Well Written Essays - 1000 words

Process and Change Managment - Research Paper Example This continuous change has affected the relationship status of people with places, things, ideas, organization and other people. These changes require new adaptability level for organizations and individuals. 2.2 Business process reengineering In the current business environment, global organizations are going through a change which is continuous and rapid. Increasingly driven by competition, consumers and change, companies are vigorously trying new ways in order to make their business and organizations more competitive and effective. Companies are evaluating and analyzing their current structures, goals and systems in order to find out new and more efficient solutions to their business issues. A new era came into existence, when high profile organizations such as Taco Bell and IBM came up with an extraordinary solution to improve their present condition. This solution was business process reengineering. This solution then became a rage and was followed by many others such as Hallmar k which totally re-engineered its process of new-product development and Kodak, who went on to reengineer its black and white process of film manufacturing (Hindle, 2008). BPR was regarded a novel approach for organizational and corporate change and since then, it is quite popular. During the early 19th century, the concept of reengineering was first developed. After examining the way information technology affected the business process, it was renamed as business process reengineering (Sturdy, 2010). BPR was then described as radical redesign and fundamental rethinking of business process with the objective of achieving dramatic improvements in contemporary and critical performance measures such as quality, cost, speed and service. 2.3 Challenges... This paper approves that in the current business environment, global organizations are going through a change which is continuous and rapid. Increasingly driven by competition, consumers and change, companies are vigorously trying new ways in order to make their business and organizations more competitive and effective. Companies are evaluating and analyzing their current structures, goals and systems in order to find out new and more efficient solutions to their business issues. Even though BPR has been recognized for its effective and quick recovery strategies, there are many challenges during its implementations. This essay makes a conclusion that In the current study, one of the most recognized concepts â€Å"Business Process Reengineering (BPR) has been evaluated as a tool for change management. BPR has been recognized as an effective approach to management which is applied and adopted widely by organizations for successful and effective results. Support and commitment are important factors for success in BPR projects. Support of top management in terms of resources, capital and leadership for project life is essential which otherwise will weaken the projects and its success chances. Proper communication and teamwork are also vital for successful BPR applications. Apart from the above factors a BPR project will be successful if it is conducted according to the overall strategy of the organization. If the company strategy and BPR projects do not complement each other, the business will only achieve gains which are short term and will lose chances of long term improvements in performance.

Justice Essay Example | Topics and Well Written Essays - 1500 words

Justice - Essay Example The paper also focuses on a very sensitive issue of capital punishment rendered by the courts of law depending on the intensity of the criminal acts. This act of the court is largely contested based on the Christian views where rendering of Capital Punishment is straightly not allowed (Ness, 1994, p.3). The legal system and the rendering of justice is dealt along the study and analysis of three articles in the light of the views imposed by Christianity. Reforming Prisoners through Religion The aspect of reforming prisoners through the approach of religious institutions and not through putting them in prison houses is analysed based on Omar M. McRoberts article â€Å"Religion, Reform, Community: Examining the Idea of Church-based Prisoner Reentry†. This article came out during March 2002, as a Working Discussion Paper for the Urban Institute’s Reentry Roundtable (McRoberts, 2002,p.1). The religious touch rendered to the convicts helps them to bear the atrocities of the p rison climates and a life isolated from their closed ones. However, the main problem in discussion is not of the prison days but rather of the future periods when the convict is made free. Here the person being freed from the prison earns a further challenge in search for a livelihood. These people in the large society feel somewhat insecured and loiter in search for both physical and mental sustenance to help them dwell in the external world. To help find a solution to the aforesaid problem the courts of the land along with religious institutions are increasingly working on the program on Court Services and Offender Supervision Agency (CSOSA) to help the freed prisoners reenter their social and community lifestyles. This program largely focuses to help the freed prisoners gain a better occupational and domestic environment along with rendering mental support so that they do not take to drugs or get emotionally turbulent. The success of the program greatly depends on the activity of religious bodies like Churches, which are not only trying to help the prisoners sustain a healthy mental and physical life inside the condemnation walls but also working outside to help them reenter the social sphere. Churches with their alchemic touch are considered the main instruments that would help these individuals reenter the community circles, which fall under the governance of these religious bodies. Further, the Churches being religious bodies with an open outlook where they do not make any distinction between members and non-members are observed to be the spear headers of the community movement. The main focus of these programs with extensive religious collaboration is to totally change and transform the criminal psyche of the prison inmates into proper civilized mindsets. However, the present urban lifestyles are a bend of continuous physical and mental tensions often amounting to violent and turbulent activities. Thus, it is held that the Christian missionaries must ai m at driving these people to cool pastoral countryside where they can leave a peaceful life and are freed from mental tensions. The freed prisoners settled along free quarters are widely encouraged to participate in the Sunday masses and are regularly associated with the Bible. These activities help cast a strong religious ferment in such people who gradually develop a civilized lifestyle to

Productivity in Economics Essay Example | Topics and Well Written Essays - 750 words

Productivity in Economics - Essay Example In capital productivity, output per units of capital goods employed is measured but, in the case of multiple productivity, both labour and capital goods are used as denominator. The study of productivity analyzes how much output can be produced in a specific time span. Productivity can be increased in various ways. Labour productivity is the term used to know the average product of labour. Productivity in economics is an important term as a country's standard of living depends upon this. So, more is the production more will be the standard of living. According to Mankiw, a country's standard of living depends upon its ability to produce goods and service. The article we have taken from the Economist raises question, whether slow productivity in America really affects or not. It is an analysis about the impact of mass employment upon productivity. Though , the rate of unemployment in America is dropping, economy is also slowing down. So, this is the matter of concern that, how productivity affects. The hike in employment rate is assembled with slower worker efficiency. It implies that though people are getting employed, the rate of productivity or efficiency rate is decreasing. So, the reason of sluggishness is to be analysed. Productivity has two components, one long term and another is short term in nature. The long term factors depend upon quality of work force, speed of innovation etc., but short term fluctuations in business create factor for short term effects. In this article , it describes about how these temporary factor s are affecting productivity and economy. Among the various short term reasons, housing bust in America is also reason for this type disturbance. The fall in building activity is supporting for weakness in economy. It is very hard to measure productivity rate in an odd business cycle. Due to rapid innovation and vast investment in IT sector, efficiency rose. As per the 10 principles of Mankiw, computer has a lot of contribution for America's economy, it has raised the standard of living of Americans. It has developed the ability to produce. The IT evolution has upgraded the productivity of the country. Economist have argued that , it is possible due to the reallocaton of funds between firms. On the whole, the IT evolution is supporting and boosting the whole economy through productivity. But, when we are having a broad analysis on the economy and the ratio of productivity, it is really a matter to consider for. The principles of Mankiw is in contrary. The falling rate of unemployment and weakness of economy put a question ma rk on the principles of productivity. The article in 'The Economist' (http://www.economist.com/finance/displaystory.cfmstory_id=9005279 ) not only contradicts the principles of Mankiw, but also raises question on efficiency of the workers serving over there. The factor on sluggishness is to be eradicated, the reason why this type of deficiency is happening is to be debated. The title of the article given a'Making less with more' is a very well opted title as production has become less but employment of people is rising day by day. In other words by comparing the principles of Mankiw, we can say that according to the data and the article , the principle goes well. Mankiw has described that for a raised standard of living, more production of goods and services are to be done in a particular unit of time. But, as we have analysed in the article, there is no particular unit o

John Keats when i have fears 2 Essay Example for Free

John Keats when i have fears 2 Essay John Keats’ poem â€Å"When I have Fears that I may cease to be† is about the poet’s contemplation of his own mortality. When Keats woke one day with blood on his pillow, the doctor in him knew that stain to be the mark of his own undoing by consumption. This poem is one way of dealing with that knowledge by asserting that the things that seem the most important at the moment—poetic fame and love—are really nothing compared to the great wide world. The poet has finally come to accept his place in the grand scheme of things, so the tone shifts from questioning hesitancy to peaceful acquiescence. Lines 1-2 discuss how the poet’s brain is filled with possibility—ideas not yet written down by his pen in mounds of important books—and his fear that he may die before he is able to reach his poetic potential. This idea is compounded by the use of both imagery and alliteration in the first quatrain of the poem. The description of the â€Å"full-ripen’d grain† in line 4 compares his poetic imagination to a grainery; that is, a place chock full of ripe food that will nourish the body the way his poetry will fulfill the mind. His use of repeated sounds in â€Å"glean’d,† â€Å"grave’d,† â€Å"garner,† â€Å"garner,† and â€Å"grain† show just how fertile his imagination can be and raise the question of how tragic it may be if he dies before he has reached his peak. Lines 5-8 continue this contemplation of his poetry by considering the raw materials of his work—â€Å"night’s starr’d face† and â€Å"high romance† in the â€Å"huge cloudy symbols†Ã¢â‚¬â€in other words, Keats is seeing everything that he would render into meaningful poetry given the time, but without that chance, he can only mourn the loss of the possible poem that exists in his mind. He also gives a glimpse as to his view of composing poetry when he claims that â€Å"the magic hand of chance† could aid him in rendering mystical nature into a poem. Keats is using the mystery of nature as a symbol for the mystery of his future poetry, poems that will be lost if he ceases to be before committing them to paper. Lines 9-12 move beyond his poetic potential to consider the possibility of love lost in the event of his untimely death. These lines are halting, a nod to the â€Å"faery power of unreflecting love†; it is almost as though Keats worries more over the loss of his future poetry moreso than any chance at love. Love itself is a sham here, an attempt at happiness that, when compared to the power of harnessing nature, loses any real chance at success. This section is only three and a half lines long, not even a full quatrain, a rhythm that gives the reader a sense of rushing; this is the same quality felt by Keats, and it reinforces the essence of the poem—time is running out. The repetition of the word â€Å"when† also conveys the sense of time passing; with each moment, death approaches. Yet for all of these considerations, Keats realizes in the last two and half lines that the things he seeks the most, Fame and Love, are really nothing when compared to the grand scheme of things. The image of the shore is crucial here; when compared to the ocean, Keats’ personal struggles are meaningless, but beyond that, the shoreline represents a boundary line. Just as Keats fears crossing the lines between life and death, he can come to terms with mortality when he finds himself in another in-between zone. Overall, â€Å"When I have Fears that I may cease to be† is a poem about accepting the limitations placed on one by life and time. Though material gains like fame or spiritual experiences like love may seem like all-encompassing purposes for a life, Keats shows that, upon reflection, these things pale in comparison to the larger issues in the world. Through the clever use of specific words and rhyme schemes, Keats conveys his message using poetic techniques.

One flew over the cuckoos nest Essay Example for Free

One flew over the cuckoos nest Essay Through Keseys use of literary features, his novel helped base an understanding on what society decided to believe is normal. Kesey highlights the significance of the insane and their positive energy. He uses McMurphy as a tool to highlight each patients positive side whereas society only searches for the negative. Keseys outlook on mental illness is simple; he uses his novel to point this out. His novel shows how the patients in the ward are there because society placed them there. Society labeled these people to be against the norms or conformities, which in return allowed the patients to feel inferior and out of place. This novel stresses the fact that each person should not be forced into a corner; they should be given rights to live regular lives with other people. Society should not force inferiority complexes on these patients. The fact that most of the patients were voluntary helps prove this point. It shows how society forced them into a completely different and inhumane lifestyle. Another novel that joins this rebellion against society in relation to insanity is The Bell Jar by Sylvia Plath. In this novel, Plath interprets insanity in her own way trying to prove practically the same point as Kesey. Plaths use of description, metaphors, and characterization help provide her main point of allowing insanity to merge with reality. The Bell Jar is a novel equipped with descriptions that allow the reader direct access to the main characters mind. Plath uses an abundant amount of physical descriptions such as the description of Esthers surroundings at all times to help give examples of how society has forced this woman to think. Esthers thoughts on life, death, and the world all seem to be reasonable and justifiable thoughts. She is capable of convincing the reader that those thoughts are not insane. Through the use of descriptions, Plath was able to highlight the unjust life of a 1950s woman. Plath also uses metaphors to highlight the suppression made by society on the women. The title of the book is the major metaphor that best represents Plaths idea on societys conformities. The entire novel revolves around the idea of the bell jar and this jar represents how society analyzes and reduces the contents provided in the jar. The jar represents insanity. Esther feels secluded and isolated from the real world when she is labeled as mad. She feels like she is an airless jar that ruins her perspective of what the real world is. It signifies a buffer that ends the connection between Esther and the real world4. These literary features were all used to highlight Esthers alienation from the real world. It shows how a young woman from the 1950s was forced to act. Esther wanted to pursue a writing career and is supported completely, but her thoughts begin to change when the fact that she cannot merge her career with being a mother come to place. Esther becomes depressed and her thoughts begin to change on the world. These individual thoughts begin to accumulate leading to actions that are condemned upon by society. Society expects a lot from Esther such as the idea of her virginity. Esther rebels against the conventional role of virginity with women at that time by embarking on a sexual experience. Esther did not become insane because she believed against the norms of society but rather insanity fell on her. The treatments in both novels are similar in many aspects. At first, the hospitals provide healthy conversations between the patient and a professional psychiatrist. In both novels, the sense of talking is important because a lot of information is released about society and what they think of it. Another treatment usually done after talk therapy is electroshock therapy. Electroshock therapy was created in 1936 in order to help patients clear their mind5. As years passed, this treatment began to evolve which therefore led to the change of its purpose. In One Flew Over the Cuckoos Nest, ECT was used as a form of punishment. Patients were punished for doing anything out of the ordinary. In The Bell Jar, Esther Greenwood undergoes several electroshock therapy sessions to clear her mind. She continuously states how painful the therapy is and tries to refuse treatment. Her recollections of these treatments show the inhumanity in medical treatments. Another treatment that falls into the controversial category is Lobotomy. It is shown insignificantly in The Bell Jar, one patient briefly converses about it. On the other hand, Lobotomy has a major impact in One Flew Over the Cuckoos Nest. The main character undergoes a lobotomy at the end of the novel. This act completely criticizes the ways of society in relation to medical treatments. Many forms of medical treatments on insanity exist but whether they provide a positive outcome is the main question. Society and mental illness are very closely related in the sense that society creates the separation between sanity and insanity. That separation is miniscule and changes constantly over time. Both of these novels emphasize isolation, suppression, and seclusion forced by society. Society forces these on the ideas that are condemned or not wanted. These ideas should not force inhumane actions but rather welcome ideas as an advantage to a better society, a more open society. Mental illnesses and treatments are used as major themes in novels to help highlight the negative aspects of what society creates. Through showing the unjust actions forced by society on people, the idea of insanity should evolve from punishment to help. Word Count: 1,605 1 One Flew Over the Cuckoos Nest, by Ken Kesey. 2 Gale, CD-Rom, HS Library. Source 1 3 Gale, CD-Rom, HS Library. Source 1 4 Concise Dictionary of American Literary Biography, 1941-1968; Contemporary Authors, Vols. 17-20.

Relationship between the mind and the brain

Relationship between the mind and the brain For centuries, philosophers and scientist have been trying to solve the problem of the mind-body (brain). The most prolific of the minds has wandered sleeplessly, trying to solve the mind-brain problem, yet, the mysteries behind our skulls remain hidden. This paper is an attempt to address the causality problem of the mind and the brain. Firstly, an overview over the philosophical theories will be done. Subsequently, evaluation of certain scientific findings which may hold the answer will be carried out. Finally, the essay will end with a conclusion about these findings. Part of the problem is whether one, (the mind or the brain), could plausible exist given the existence of the other. If this is the case, how are they associated? Does a relationship exist or are they two distinct realms. Many philosophers and scientists have made an attempt to explain and resolve the mind-brain problem. Two major philosophical theories have been proposed as a solution; dualism and monism. Followers of the dualistic theory argue that there are two fundamental entities mind and brain. The mind and the brain functions separately, without interchange. Conversely, monistic advocates, instead, argue that there is only one reality and the mind and the brain are formed from, or reducible to, the same ultimate substance or principle of being. The former, however, is hard to contradict and/or support scientifically and therefore is not popular amongst scientists and psychologists (Valentine, 1992). However, in recent years, a third explanation, pluralism, has emerged. Plural ism is a mix of both monism and dualism. It argues that there is one fundamental reality but it may display different aspect of the reality. In order to evaluate whether a relationship exists between the mind and the brain in the first place, we need to know if what the mind is. One explanation of the concept of mind is (1) conscious experience and (2) the system or program that governs behaviour (Valentine, 1992, pp. 21). For the simplicity, we will consider consciousness as the definition of the mind. However, we need to first explain what consciousness is. In psychology, consciousness is defined as our relative awareness of ourselves and our environments. Additionally, it is subjective for an individual, has changeable intensity and we have a sense of ourselves and our consciousness (Passer Smith, 2007). Consciousness has been studied using modern tools such as fMRI or PET. These studies have showed activation in several brain areas for a stimulus that is normally associated with a certain brain area (Dehaene Naccache 2001; Haier et al., 1992). Global workspace theory suggests that the otherwise independent brain reg ions functions as network enabled by the consciousness (Baars, 2002; Baars, 1997). Additionally, observational studies have indicated that certain brain injuries (blindsight, visual agnosia) have resulted in the loss of aspects of consciousness (Goodale, 2000; Kentridge et al., 2004; Weiskrantz, 2002). If we then assume that the mind is conscious experience, does the mind control the brain or is the mind a result of neural activity? Libet, Gleason, Wright and Pearl (1983) found that neural activity precedes conscious experience of indenting to act (the so-called readiness potential, RP). In a replication of this study by Haggard and Eimer (1999), awareness of movement followed a later module of the RP, the lateralized readiness potential (LRP). LRP represents the neural activity over the motor cortex in the hemisphere that controls the opposite side of the body. Haggard and Eimer (1999) suggested that awareness of movement may arise from neural processes linked to the selection of a n action to follow a certain goal. Additionally, part of the medial frontal cortex has been identifies as being responsible for intentional actions. Conversely, Haggard Libet (2001) note that the delay of conscious experience to the actual experience itself may be due to the P-centre phenomenon (Morton et al., 1976 c.f. Haggard Libet, 2001)., which originally refers to that the perceived onset of a acoustic words delays its actual onset, and seems to be drawn by the centre of the word. It is argued that this can be equally applied to internal events as intentions might also be extended in time. Haggard Libet (2001, pp. 7), argue that the earliest stages of that process could perhaps precede the LRP onset. However, new findings on cellular memory may oppose the notion consciousness being located only in the brain. A Japanese research group showed that an amoeba learned the patterns of a series of shocks at regular intervals and accordingly changed its behaviour in anticipation of the next one to come. Remarkably, the memory stayed for hours, even then the shocks stopped. A single renewed shock after a silent period left the plasmodia expecting another to follow in the same rhythm it learned earlier (Saigusa, Tero, Nakagaki Kuramoto, 2008). Additionally, these amoebas could also negotiate mazes and solve simple puzzles (Nakagaki, Yamada, TÃ ³th, 2000). The implications of these studies could go so far that it could be argued that consciousness may arise from some cellular or sub-cellular level of organization rather than nerve circuitry. There have been cases where organ receivers have unexplainably inherited traits which were not there prior to the transplantations. Although these cases are arbitrary and vague and there may be several other plausible explanations, the stories are interesting and may lead to some serious scientific investigation at some point in the future. On the other hand, conscious experience alone can not account for the mind as a majority of our behaviour also occur unconsciously. Jaynes (1986) listed several things such as, size, brightness, etc. that is preserved by our nervous system under widely varying environmental changes of light, distance etc. Additionally, consciousness is not necessary for learning. Conditioning, for example, is often subtly induced by some stimuli without our awareness. In fact, being conscious during conditioning hinders the effect of it once we are aware of the eventuality (Razran, 1971 c.f. Jaynes, 1986). If we, instead, discuss the concept of mind in terms of a system or program that governs behaviour (Valentine, 1993, chapter 3, pp. 20), the mind can be attributed a totally different role. It is established that the frontal lobes has a major role in our personality. The prefrontal cortex has a superior role in the neuropsychological system. It has access to a vast amount of information that is sto red and is processing in the brain. Additionally, it is able to directly and indirectly control activation of the cerebral resources. In particular, the dorsolateral region of the prefrontal cortex has been identified as being responsible for coordination, psychological control and executive functions. The motor and sensory network is closely weaved together with the area, which enables it to have full access to information about the condition of the own body and the surrounding world as well as having the opportunity to integrate with the environment. It has also a close relationship to the orbital cortex, which is associated with our thoughts, decision-making and behaviour influenced by emotional and social values of situations as it has a high number of interconnections with the limbic system. Damage to the dorsolateral region is characterized by loss of the ability to take initiative, psychological independence and integrity. The patient becomes passive, impulsive and aimless. S he is not able to mobilize and orient attention or thoughts in an organized manner. However, as prefrontal cortex is highly complicated, it has been difficult to closely investigate exactly what sort of psychological work that bark area executes, which has made this part of the brain a riddle to be solved (Eriksson, 2001). Considering these facts and the fact that the dorsolateral cortex is highly situated in the hierarchy of the brain, it could be argued that the area is the place where the mind resides. In this sense, the mind is an extension and the superior of the brain. Evolutionary speaking, this would make sense. According to Paul MacLean, three distinct brains emerged successively in the course of evolution and co-inhabit the human skull. These are, in evolutionary-time order, reptile brain, limbic brain and the neo-cortex (Holden, 1979). These three parts do not operate independently of one another; rather, they have established numerous interconnections through which they influence another (Passer Smith, 2007). In a similar way, the mind might somehow evolved in parallel with the neo-cortex. Nevertheless, in brain surgeries on monkeys showed bluntness in all of aspects of their emotion. Myers (c.f. Eriksson, 2001) noted the animals loss of noises, facial expressions and, general, all forms of communication. The animal, generally, suffers from hyperactivity, mutism and behaves like an automat. However, the idea that the prefrontal cortex is the seat of the mind lacks any real scientific support or research as it would be very difficult to determine how it is possible as the mind is a non-physical substance. Yet, future minds, with the assistance of perhaps new and more advanced technology may find a way to tackle this issue. In sum, we have first used consciousness as the definition of the mind and tried to address the relationship of consciousness to the brain. Scientific evidence has supported the notion of brain activity causing consciousness. However, these studies have had some methodological issues which need to be dealt with. Additionally, we have established that consciousness alone may not account for the mind as many of our processes also occur outside awareness. Instead, we have identified the prefrontal cortex as the seat of the mind. However, this is hard to prove and explain at present time. In conclusion, the sort of a problem the mind and brain is makes it difficult to construe and study scientifically as it is hard to conduct decent experiments on. For now, science needs to mature further in order to answer whether a relationship exists between the mind and the brain along with the direction of the relationship.

Changes and Behaviors of Shopping Essay -- Business, Stores

Shopping is an essential part of modern-day Western world life. It is how we obtain processed resources to live, not only in comfort, but also the basic requirements. Stores provide these resources for us to purchase. Today it is very common for us to go the local superstore and walk through the aisles and grab products and place them in the cart. At a time in history it wasn’t like that. Patrons were assisted by a clerk who stood behind a counter where products were kept. As shopping has changed and will continue to change, showing the contrast helps inform consumers and retailers the challenges. This essay will focus on the development of self-service, gendered shopping, through a literature review of Sharon Zukin, Paul du Gay and recent field experience. Self-service, open floor shopping started in the United States around 1909 by a man named, F.W. Woolworth, to increase volume sales and keep prices low (Zukin, 2005:71). Shopping was more of a social experience than today. Shoppers would know the employees and the owner, often engaging in conversation beyond basic small talk. Before, shoppers needed to go to several different stores to get produce, meat, dry goods, textiles, etc. Consolidated self-serving stores made all products transparent. Transparency is essential for comparison of items; it allows each customer to compare one product to another by attributes such as price or quality. Employees that survived downsizing were often put in the same location so that it still gave off the feeling that it was still a social experience. Having the interconnectedness with the store’s employees as well the customer proved to be needed to keep people in the store. It allowed them to feel comfortable to communicate ab... ... layouts. Friendly employees who occasionally engage consumers give the patron a sense of importance, being ignored can hurt the retail-consumer relationship. When clerks are too pushy, or assistive it can also be harmful as shown by example with my neighbor. Females have many more clothing options than men, and are less expensive. This I believe, reflects the focus of intimacy with the customer, and appeals to the more intuitive nature of females. Consumers hold the ultimate power to make or break retailers, it is imperative that they continue to serve the consumer. Small stores moved from a strong social center for gathering of people. It was more of transfer of social centers to more of an intimate shopping experience. In a way, it has allowed the romance of shopping, appearing that a secondary outcome was the love affair between person and product.

Stress and Performance Essay -- Health Stress Management

Stress and Performance Too much stress can contribute to health problems. Stress can also reduce your ability to perform at the highest levels. The negative effects of stress can impact profitability and quality of life. The Physical response: The Stress Response will: Increase heart rate, speed breathing or you might hold your breath, tightens muscle to prepare to fight or to flee, directs blood to brain and major muscles (away from digestion, hands/feet, Reproductive organs), releases stress hormones like cortisol and adrenaline, slows or stops digestion, causes the brain to be more reactive/less thoughtful, increases perspiration, reduces immune system response. Any of these systems can become your habitual way to respond to stressful situations. Symptoms of Stress can include: Tension headaches, neck/back/shoulder pain, tight jaw, TMJ problems, sleeping problems, fatigue, loss of concentration, learning problems can increase, irregular or rapid heart rate, migraine headaches, poor circulation, Raynaud Syndrome, high blood pressure, sexual dysfunction (in men and women), digestive problems, upset stomach, ulcers, colitis, hormone imbalances, reduction of immune system function, over reaction by immune system (allergies or autoimmune diseases worse), increased asthma activity, increased aging rate, anxiety, depression, substance abuse, poor habit control, over-eating, low energy, prone to accidents or mistakes, can impair communication, poor performance, etc. It is not so much the amount of stress, but how you respond to it. Some people thrive on stress and may be addicted to the adrenaline rush that accompanies high stress or dangerous activities. Most people develop a "habit pattern" from an early age as ... ...s program is supported by "top-down" leadership involvement. (The process will work without full leadership support, but it takes longer and may reach its full potential.) Leaders who are familiar with the beneficial results of Executive Coaching are often open to the successful uses of these techniques (combined with stress management consulting) and can see the achievements of their business goals. The process can work with individuals, teams, departments, or company wide. It is recommended that you test the process by working with a sampling from the departments from the company. The process may require time for assessments and benchmarking, and then implementation. Obviously, some departments such as sales, can show improvement in solid dollar figures. Results from other departments may require different metrics to define and then demonstrate positive change.

Accounting Attachment Report

1. 0 INTRODUCTION 1. 1 The objectives of the Industrial attachment The purpose of industrial attachment is to bridge the gap between the theory and the practise of coursework learnt in the University of Botswana. It is meant to give students a clearer perspective of concepts learnt in the academic environment and in turn prepare them for the work environment upon completion of the degree programme. Internship is also aimed at give students a chance to apply the material learnt into a practical environment and get to know the work industry.In applying academic material, it is understood more and in familiarising with the work environment, a career option can be chosen. Part of the attachment was for students to create networks. networks are useful in securing jobs and getting information about the industry. 1. 2 Methodology The industrial attachment was conducted over the period between May 10th and July 27th 2012. This period amounted to a total of 10 weeks over the school holidays. It was after the third year of study in the degree. Each student, with the help of the internship coordinator had to find a company of their choice in the relevant field of study to work in.A place was to be secured through an application letter accompanied by a copy of a transcript, a letter of acknowledgement of student status from the University. A letter of acceptance would then be sent to the university by the company that agreed to attach a student and the area in which the student will work. Students were expected to work in various sectors of the company, but within their course of study while under attachment. The students were also to keep weekly log sheets which were to be signed by the supervisor with the work they had conducted. ? 2. 0 BACKGROUND OF THE ORGANISATION . 1 History of Great Advisory Services Dotaka Investments (Pty) Ltd was incorporated in Namibia in the year 2005. It has two businesses operating, an insurance brokerage called Coverage Insurance and an acco unting business called Great Advisory Services. The company has two directors namely Alex Mundey and Gracia Hunde. Mr Mundey is a non-executive director while Miss Hunde is an executive director. The insurance brokerage was the first business to be registered by the company in 2005 and has since grown to be one of the most renowned insurance broking firms in Namibia.The business headquarters are situated in the Windhoek International Finance Park while another branch operates in the Caesar International Office Park. This is because all insurance companies are found in the Caesar Office Park, making it convenient to get quotes upon request or to make an inquiry quicker. Having become a success and seeing the need for better accounting practise for the smaller businesses, the company diversified into the accounting field and registered a business named Great Advisory Services.The role of Great Advisory Services is to assist entrepreneurs to sustain their businesses by upholding proper and consistent accounting ethos. Great Advisory Services was registered in September 2011 and has been in operation since then. Not only does the business deal with accounting but it also in company secretarial and consultancy. It registers companies, sits as a director on the board and act as agents on submitting applications for permits. The staff includes Gracia Hunde, Elaine Chatonga and Palesa Mosa.Gracia Hunde is the executive director having gained all her knowledge from experience and is currently pursuing a degree in the University of South Africa. She mainly deals in company secretarial and business consultancy. Elaine Chatonga is the head accountant, having graduated with an Honourary degree in accounting and is pursuing chartered accountancy. She draws up the financial statements and calculates the tax returns due for all the clients and for the business as well. As head accountant, it is also her duty to supervise the work of the cler and make necessary changes.Palesa Mosa is the accounting clerk, having acquired an AAT qualification. As a clerk she does the day to day recording of accounts for the business and for the clients. She is also in charge of the petty cash book, answering calls, submitting tax returns and miscellaneous work. MISSION The mission of Geat Advisory Services is to provide accounting services to small, medium and large enterprises. In providing accounting services, the aim is to also influence the practise of proper accounting ethos and to improve the running and quality of business in the country.This is will be accomplished by building a relationship with the clients and explaining accounting procedures to them. By building relationships with clients and keeping a small number of clients, the company is able to focus on each client and not do a rush job. By targeting smaller businesses, the company is also able to probe into the finer details. Clientele These consist mainly of small businesses with very few employees as th ese are the main target of the business. Most of the clients are in the motoring industry and have just been contracted; hence there is not much history that has been built.The range of clients runs from auto mechanics to caterers, and interior designers. Clients are drawn in through word of mouth and through networking, as the company barely advertises itself. The biggest client of the firm is its own spear header- Coverage Insurance Brokers. Most of the clients are for accounting services as opposed to the other branches of the business. The business started with a small clientele base of 4, and has since increased to over 10 contracted clients in the accounting branch. 3. 0 MANAGEMENT, TRAINING AND EMPLOYEE INFORMATION 3. 2 Supervisor assistanceI was also debriefed on other office duties that I would be taught which would have nothing to do with schoolwork but were skills needed in the office for example, filing, photocopying, faxing, filling bank cheques and deposit slips and go ing to the bank. I was also told that I would not have any specific responsibilities but work would come up as and when needed which I would be given a briefing on how to do what at that moment. 3. 3 Qualities and skills possessed and developed The job called for speed, teamwork capabilities, versatility, fluency, flexibility and grasping concepts quickly.This I had no problem with, having gone through internship before and being a member of clubs that required teamwork. Being tossed around between jobs, and not knowing what to be doing when you get to work in the office ensured that I was always on my toes. As the job went by, I learnt to be quick but thorough, to ask questions; to be accountable- work was tossed form one person to the other. If I was capturing information, I had to be thorough so that the next person, in this case the accountant, would be able to use the information. If I gave her the wrong information, it would mess all the accounts up.I also had to learn to be r esponsible ? 3. 0 MANAGEMENT, TRAINING AND EMPLOYEE INFORMATION 3. 1 Job orientation A brief meeting was held on the first day of work in which an assessment of my course work and accounting knowledge was made. The information available on the transcript and curriculum vitae was used for the assessment. This same meeting was also used for the purpose of giving me a tour through the company, debriefing on company history and the services offered by the company. I also got the opportunity to familiarise with the business environment and the rest of the staff around.The next step was to test the skills I had I stated that I had. I was shown how to capture information form a receipt, change it, delete it and create a file for a company in the accounting software. After a series of examples, I was asked to do the same. I went through a series of tests in using the accounting system, which in this case was called Quick books. Having shown adequate knowledge, I was informed that I would as sist in that part of the job. The main job was capturing, but some more office jobs were to be done, which I was kindly briefed on.I was to be the extra hand in the office; hence I would be tossed around everywhere, having been given a short tutorial prior to execution of a task. There were no specific responsibilities that were given to me; most of the work to be done would be broken down before being done. Having been briefed on the jobs to be done, I was shown the office space that I would use. A few minutes later I was assigned to my primary role for the week- filing, organising documents prior to capturing, checking if transactions had been captured properly and at the correct amounts and banking.In between the small jobs, I was to familiarise myself with the software and practise before I could be given any work concerning that. 3. 2 Supervisor assistance My supervisor adequately explained all duties and responsibilities before I undertook them. The first question before doing anything was an enquiry as to whether I had done any such thing. If I answered in the negative, I was shown how to do it. I would then attempt the same job under her watch until I had perfected my work In cases were computer use was required, a different document altogether would be opened for the sake of demonstration.A supervisor was always ready to help if I did not understand anything. As this is a small company, help was easy to find as my slowing down would also affect the other operations. My supervisors were quick to explain and guide through new processes especially those that involved going to NURS, going to clients and going to Company registration. I would receive office calls whenever I spent more time than usual. During the first days in the office, I would also get momentary calls just to check on progress or if everything under control 3. 3 Qualities needed and qualities gainedVersatility and flexibility were needed to succeed in this position as I would be tossed i nto any work. This meant I would have to be a receptionist, or an accountant, or the driver so adaptation and was needed. There was much work to do in the office so I had to be quick to catch onto the job as I would often receive crash courses to do a new task. In a job where there were had no fixed duties, and work to do decided on each morning, it was critical to grasp the concept quickly. The job also called for an ability to work without supervision as there was a lot of work to be done between the three services offered by the company.There was a need to be organised and to ask questions to do with more clarification to get an understanding as soon as a task was given in order to curb backlog. The amount of work to be done was much so that made round the clock assistance rather impossible. Time keeping was also very critical. We all depended on each other as one person’s slow delivery affected everyone. There was a need to pay attention to detail when doing accounts so a s to come up with the correct financial statements and prevent reworking which would waste time.Ten client companies would expected their returns to be calculated every second month so each company had specific time slots for doing their books which had to be maximised in order to prevent a rush job being done or eating into another company’s time. Fluency in English and articulation was a needed quality because there were clients to talk to, going to the Registrar of Companies and calls to be answered when the clerk/receptionist was not around. Qualities gained during the process included the ability to think on my feet, tenacity, responsibility and team working.Concerning the ability to think on my feet, jobs done outside the office required decisions to be made quickly if things did not go according to plan this needed one to exercise discretion and take control without having to call the office first. Thinking on one’s feet required the ability to reason carefully and objectively. Over time, I developed tenacity. It became apparent that not only did the job call for work to be done, but to be completed on or before time. Working after hours became normality and not burdensome and neither was it something to complain over.The key was to understand the importance of completing a task before the next day, regardless of working hours. Honesty and responsibility came with the job. Whenever personal resources were used in incurring company expenses, they had to be accounted for. This called for keeping of receipts and disclosing the corrected amounts actually spent in order to qualify for a refund. These expenses also had to be incurred wholly towards the company and not be mixed with personal expenses. Every business can only achieve its goals through teamwork.Work was passed from one person to the other as processes were interlinked. The clerk and I did most of the primary work- capturing and organising files and it had to be understood by the ne xt user of the information. Having done my part for the day, I would not sit around as others worked but pitch in to also help in order for the task to be completed. ? 4. 0 SPECIFIC JOB INFORMATION 4. 1 Daily Responsibilities There were no specific daily responsibilities given as work arose as and when needed but there were things that became routine, for example filing, faxing and photocopying.The other jobs included capturing invoices and receipts into the accounting system, checking if receipts and invoices had been entered into the system, helping to separate receipts into different expenses and banking. Accounting Capturing accounting information from invoices was a daily task. Expenses had to be separated into cost of sales, company expenses and capital expenditures. That done, a list of all transactions entered would be printed and cross-checked with the corresponding receipts as an internal check on capturing all expenditure and at their correct amounts.Every month end, tax return forms were filled out and withholding tax charges calculated. For those companies which took the liberty to calculate their own taxes, their figures would be matched with those in the tax tables to ensure consistency. The difficult part of this was working with companies that pay employees through commission as they had a different way of calculating applicable charges. Bank reconciliation at the end of each month was a required duty.The task was to go through a monthly bank statement, reconcile the figures with those in the cheque book, adjust for unpresented cheques, account for stop orders and total the bank interest charges for the month. After that the money drawn out for personal use would be calculated for drawings. Filing The first thing upon receipt of files from a client was to sort them out in chronological order. This made it easier to account for the dates on transactions as the date would not be changed with each receipt, it also made it easier to find a missing receipt or to look fo r a query on the receipt if they were in order.The filing work included the tax returns that would come from NURS, documents from the clients in the form of bills, contracts and agreements made between the client and the firm. For withholding taxes, each company had a separate filing place for rental withholding taxes and employee withholding taxes. Printing, copying and faxing Accounting involves a lot of printing, faxing and photocopying. The responsibility assigned was to do exactly that. It was of utmost importance to make sure that the company had one file while the client also had another copy. BankingThis involved drawing up cheques for clients, having been given the due amounts, fill in cheque deposit slips whenever a client made a payment via cheque, signing and accounting for the cheque in the company books before going to the bank to deposit it. This also involved cashing some cheques and depositing them in the respective employee accounts at the en d of the month for salaries. 4. 2 Other responsibilities Messenger Jobs that were done outside the office included fetching files with client’s receipts and invoices for the month and returning them, submitting and collecting returns forms to NURS, getting clients to stamp taxes due forms.Being a messenger also involved following up on company or business name reservations with the Registrar of Companies. The other tasks at the Registrar of Companies were submission of forms for the change of directors and the transfer of ownership of a firm. All paperwork generated from this would be copied and sent to the concerned client Office jobs Part of the office odd jobs was answering the phone when the person responsible was not available. This would involve taking messages and answering for where the required person was, putting through phone calls and answering whatever questions a client had about the business.When clients arrived before their appointed time had to be attended an d entertained until their attendant returned. This was achieved by preparing refreshments and chatting up the client, sitting them comfortably and continuous reassurance that the required person would be with them. Ensuring office security involved locking up doors and cabinets, closing windows, switching off the air conditioners by the last person to leave the office. 4. 3 Knowledge from course work Three years of in the University of Botswana has come with grasping many skills and concepts.Some proved necessary, other premature and some skills use stood out more than others. Knowledge from Accounting Information Systems learnt in BIS309 was the most used and hence the most helpful. It offered a foundation to be able to use any accounting software. BIS309 also helped because it dealt with the daily running of business and how to enter daily transactions into the books of accounts, the separation of bills and invoices and how to create a debit or credit note. BIS309 also included ho w to account for a refund, how to add an account into the list of accounts.Most accounting now is done by software so the ability to use software and the knowledge of the way around the software was an added advantage Knowledge of basic accounting and bank reconciliations was taught in Financial Accounting I (ACC100) and it offered know how on entering costs into books of accounts and drawing up bank reconciliations and treating unpresented cheques. Some clients, being new, lacked adequate accounting information. This amounted to missing receipts and invoices, misnumbered invoices, missing bank cheques or narrations to the cheques.In order to deal with this one had to work backwards from the bank statement to find missing figures and asking for rough estimates for jobs done. Incomplete Records aught in Financial Accounting II (Acc200) was a useful resource. For the purpose of separation of business costs into cost of sales and expenses Introduction to Cost Accounting (ACC201) was ve ry useful. Some business incurred expenses that had to be charged to their cost of sales, not costs of running the business, for example the cost of delivery, the cost of assembly, etc.One company was a delivery company and conducted trade by going to South Africa and taking goods for delivery into Namibia, the cost of the job did not only include fuel to travel to South Africa but it included the driver’s accommodation and food and the cost of toll gates. Dealing with these expenses was leant in Managaemnt accounting applications ACC303. Final accounts are drawn at the end of each month and they have to be drawn up according to the formats in the accounting standards.Knowledge of accounting standards and presentation formats was acquired in Auditing I (ACC301) and Financial Accounting II (ACC 300. ) Upon the calculation of taxes for individual employees, calculating the gross taxes, doing a bank reconciliation, comparison of figures, checking if all receipts had been entered Microsoft excel was used. BIS 205 dealt with the primary use of computers and plugging in formulae. General Education Courses dealt with the use of computers and communication.Businesses require a lot of communication and etiquette. Gec 121,introduction to Computers was useful for the purpose of using email, Introduction to Communication (GEC111 and 112) helped in articulation and Introduction to Rhetoric and Public Speaking (GEC 364) helped in building confidence and addressing people. For the sake of company registration, the difference between a company and a business grasped in Introduction to Company Law (LAW351) was a critical tool in knowing the difference, lest the two be wrongly interchanged.This difference was also critical whenever capturing expenses, keeping in mind that sole traders were not separated from the business and withdrawals made were charged as drawings. 4. 4 Beneficial things to have learnt It would have been very helpful to have gone through an introductor y lesson in tax so as to understand the format, the applicable tax figures had and to fill in a tax from with understanding. Most of the workings in tax were done out of memory, having been briefed on before but with no adequate understanding as to why they were done that way for example amounts exempt from tax and the calculations of allowable deductions.Cash flow Statements are part of the final accounts drawn up at the end of the month. This was also something learnt on the job but without full comprehension of what exactly to be done and what to be done. 4. 5 new skills acquired The reservation of a company name and creation of a shelf company is one of the stand out skills I acquired on the job. A lot of companies open new branches, since Botswana is a developing country and there is positive economic growth, many businesses and companies are being opened as a result and know how in reserving a name and registering a business has become a crucial tool that one may use as an age nt.In learning how to reserve company names and creating shelf companies, it was inevitable that I had to learn how to change directors of a company. Some companies do not immediately operate upon been granted approval or even fail to start, these companies can then be taken over by other persons. Forms for changes in directors of a company are retrieved from the Registrar of Companies’ website. The website hosts many forms that can just be downloaded and printed without necessarily collecting them from their offices. I learnt how to collect a tax return form. These forms are collects directly from NURS.A tax return form has to types, one being for VAT and the other being income tax. The person collecting the tax returns forms has to have knowledge of their Tax Identity Number. Other small skills acquired include:- †¢Calculation of PAYE. Pay as You Earn tax is calculated using the tax tables. Each income has a specific tax matched to it and those that go beyond the norma l amount have a specific extra amount to apply. †¢How to register a company for tax. The form is collected from NURS and it contains various areas to be filled out including the type of business, the name of the business.The bank needs to also certify that an account by that person exists. †¢How to fax and photocopy. This was part of daily office work. No knowledge of such skills had been possessed before. †¢How to use Quickbooks. This was the accounting software used by the company. Knowledge of Pastel Accounting and the use of Microsoft in Accounting were the only prior knowledge. Most companies use Quickbooks so this is a relevant skill upon job search at the completion of the degree. †¢How to use office stationery properly. There is some stationery designed for office use that we fail to use properly.Documents need to be filed neatly and in an orderly manner. That said, learnt how to align a paper before punching, refill staples and to use the various types o f files. ? 5. 0 Conclusions and recommendation 5. 1 Career goals versus industrial attachment The Industrial attachment surely did bring some perspective. The daily work in accounting is significantly different from the theory learnt in school. Day to day accounts is routine and very simple. Within a short period of time, one begins to know the routine of recording and creating financial statements at the end of the year.That said, I realise now that accounting needs to be supplemented with other courses, for example ACCA, CFA, CIMA, etc. These professional courses give one the ability to review policies placed by the business in their accounting. They also help one to become more marketable in the industry and prevent the boredom inherent in most office jobs with routine tasks. Looking at the clientele of the business, there is a dire need for accountants and for people to learn to be ‘accounts smart’. Most companies do not even have a clerk and most small businesses d o not have an accounts department as the owner does everything and the results nd up being very poor. I have also come to realise that the lack of consultancy and knowledge of cost versus revenue makes some businesses fail or not realise their full potential as much is taken from the business without replacement via drawings. That said, may career goals really have changed and I would not want to end up sitting in the office, day by day, drawing accounts for people, but instead to give advice on running a business and creating strategies that work. I would like to move into explaining accounts to business owners and creating strategies for the purpose of cost reduction and ensuring longevity in a business.Clients constantly complain about the return on their taxes, some do not even know what it means or how it is calculated and are always disgruntled when they see an accountant coming through. Clients therefore need tutorials in the accounting field so that they just do not accept a nything or begin to distrust their accountants. 5. 2 derivations from the attachment Two stand out lessons were derived from internship, the first being that university education alone does not fully equip one for the work environment; one needs a bit of experience.The second lesson being, there is a lot of ignorance concerning accounting in Namibia, to the point of business owners doing their own book-keeping. This comes from a lack of appreciation of the role of accounting in business. Concerning the equipping by the University, there is not enough room for doing accounting practically. There are too many courses from other faculties that students are encouraged to take up in their first year, which leaves little room for proper accounting courses in the degree.The result is that most accounting is taught in a rush manner without adequate understanding and the result is that students cram without grasping concepts fully. This became apparent on the calculation of a businessâ€℠¢ daily expenses. In the examples given us in school, the figures are already summed up and apparent, most of the work involves drawing final accounts, but in businesses, final accounts are drawn up only once a month. The recording of a business’ daily expenses is critical and needs to be given attention in the foundation courses of the degree.Concerning ignorance of accounting , most businesses have no accountant and do not keep the relevant information used in drawing up accounts. The use of interns is also a wide spread normality among those who wish to have some form of book-keeping in their business. However, interns are fresh from university and often make mistakes. This results in backlogs during work as some of the books have to be redone. 5. 3 most significant learning experience The most significant learning process was that on the importance of teamwork. Business processes are intertwined that each person relied the other person.Slacking was therefore intolerable a s it affected everyone else’s progress. That said, I learnt to rely on other people, and to become a person to be relied upon. I also learnt to value the contribution of other people and the vitality of making a significant contribution in a team. 5. 4 self-evaluation The key strengths I possessed for this job were adaptation and quick-learning. I understood whatever work was assigned to me in a very short space of time. There was a lot of tossing around involved in the job as I had no specific responsibilities, this meant I had to be versatile and ready for anything.The ability to think quickly and summon best judgement in a rash situation was very useful when running errands and things would not go according to plan or clients were late. This required changing things or rearranging with a client on my own without calling the office first. The ability to work without supervision and being self-motivated was an added advantage. Because of the lack of space, I shared the offic e with the other company branch of Dotaka Investments called Coverage Insurance. This meant I had no round the clock supervision in my work. I however managed to complete all my work before time or on time.Being reliable is another quality I possess that the executive director would allow me to run errands for her with her car while she would be in the office. She relied on me to represent her well wherever she sent me on her behalf. Dress was no problem for me as I made sure I was clad formally and presentable each day. Articulation and fluency in English was an added quality as well that enabled me to win over clients and explain to them adequately what we required of them. im formal. time keeping My time keeping in the morning was not the most efficient.Most of the time i was not punctual to work and i would arrive a little bit after time. I however compensated for this shortfall by personally working during lunch or working late. 5. 5 recomendations for improvement in the organi sation Great Advisory Services needs bigger office space. During this period of attachment, there were five employees sharing two rooms. This meant that the main office had three employees which is too large a number for a small space. The room became crowded to the point that clients would notice and either mention in a joking manner or just showed unpleasantness.The company vision has to be printed and stuck on the wall and be used in company stamps. I only knew the vision when I had. A company vision helps in boosting employee morale by showing them that whatever they are doing is contributing to the achievement of the vision. Grievances in the company need to be addressed. There were matters that were swept under the carpet even though they were important. There were times were there would be some tension in the office or gossip over another person over things that were not properly stipulated yet could be solved with a sit down meeting.There needs to be an investment towards th e training of employees. An accounts consultant was employed by the firm for enquiries’ sake. However, his availability was after hours which could go on till midnight this was not an efficient way of working. The problem can be overcome by putting one of the accountants through an ACCA program. Also the clerks’ work was not up to standard as most of it had to be redone. Employee training should also be in answering calls, using appropriate register as there was a tendency for employees to use an incorrect tone or a colloquial term in a formal set-up. Accounting Attachment Report 1. 0 INTRODUCTION 1. 1 The objectives of the Industrial attachment The purpose of industrial attachment is to bridge the gap between the theory and the practise of coursework learnt in the University of Botswana. It is meant to give students a clearer perspective of concepts learnt in the academic environment and in turn prepare them for the work environment upon completion of the degree programme. Internship is also aimed at give students a chance to apply the material learnt into a practical environment and get to know the work industry.In applying academic material, it is understood more and in familiarising with the work environment, a career option can be chosen. Part of the attachment was for students to create networks. networks are useful in securing jobs and getting information about the industry. 1. 2 Methodology The industrial attachment was conducted over the period between May 10th and July 27th 2012. This period amounted to a total of 10 weeks over the school holidays. It was after the third year of study in the degree. Each student, with the help of the internship coordinator had to find a company of their choice in the relevant field of study to work in.A place was to be secured through an application letter accompanied by a copy of a transcript, a letter of acknowledgement of student status from the University. A letter of acceptance would then be sent to the university by the company that agreed to attach a student and the area in which the student will work. Students were expected to work in various sectors of the company, but within their course of study while under attachment. The students were also to keep weekly log sheets which were to be signed by the supervisor with the work they had conducted. ? 2. 0 BACKGROUND OF THE ORGANISATION . 1 History of Great Advisory Services Dotaka Investments (Pty) Ltd was incorporated in Namibia in the year 2005. It has two businesses operating, an insurance brokerage called Coverage Insurance and an acco unting business called Great Advisory Services. The company has two directors namely Alex Mundey and Gracia Hunde. Mr Mundey is a non-executive director while Miss Hunde is an executive director. The insurance brokerage was the first business to be registered by the company in 2005 and has since grown to be one of the most renowned insurance broking firms in Namibia.The business headquarters are situated in the Windhoek International Finance Park while another branch operates in the Caesar International Office Park. This is because all insurance companies are found in the Caesar Office Park, making it convenient to get quotes upon request or to make an inquiry quicker. Having become a success and seeing the need for better accounting practise for the smaller businesses, the company diversified into the accounting field and registered a business named Great Advisory Services.The role of Great Advisory Services is to assist entrepreneurs to sustain their businesses by upholding proper and consistent accounting ethos. Great Advisory Services was registered in September 2011 and has been in operation since then. Not only does the business deal with accounting but it also in company secretarial and consultancy. It registers companies, sits as a director on the board and act as agents on submitting applications for permits. The staff includes Gracia Hunde, Elaine Chatonga and Palesa Mosa.Gracia Hunde is the executive director having gained all her knowledge from experience and is currently pursuing a degree in the University of South Africa. She mainly deals in company secretarial and business consultancy. Elaine Chatonga is the head accountant, having graduated with an Honourary degree in accounting and is pursuing chartered accountancy. She draws up the financial statements and calculates the tax returns due for all the clients and for the business as well. As head accountant, it is also her duty to supervise the work of the cler and make necessary changes.Palesa Mosa is the accounting clerk, having acquired an AAT qualification. As a clerk she does the day to day recording of accounts for the business and for the clients. She is also in charge of the petty cash book, answering calls, submitting tax returns and miscellaneous work. MISSION The mission of Geat Advisory Services is to provide accounting services to small, medium and large enterprises. In providing accounting services, the aim is to also influence the practise of proper accounting ethos and to improve the running and quality of business in the country.This is will be accomplished by building a relationship with the clients and explaining accounting procedures to them. By building relationships with clients and keeping a small number of clients, the company is able to focus on each client and not do a rush job. By targeting smaller businesses, the company is also able to probe into the finer details. Clientele These consist mainly of small businesses with very few employees as th ese are the main target of the business. Most of the clients are in the motoring industry and have just been contracted; hence there is not much history that has been built.The range of clients runs from auto mechanics to caterers, and interior designers. Clients are drawn in through word of mouth and through networking, as the company barely advertises itself. The biggest client of the firm is its own spear header- Coverage Insurance Brokers. Most of the clients are for accounting services as opposed to the other branches of the business. The business started with a small clientele base of 4, and has since increased to over 10 contracted clients in the accounting branch. 3. 0 MANAGEMENT, TRAINING AND EMPLOYEE INFORMATION 3. 2 Supervisor assistanceI was also debriefed on other office duties that I would be taught which would have nothing to do with schoolwork but were skills needed in the office for example, filing, photocopying, faxing, filling bank cheques and deposit slips and go ing to the bank. I was also told that I would not have any specific responsibilities but work would come up as and when needed which I would be given a briefing on how to do what at that moment. 3. 3 Qualities and skills possessed and developed The job called for speed, teamwork capabilities, versatility, fluency, flexibility and grasping concepts quickly.This I had no problem with, having gone through internship before and being a member of clubs that required teamwork. Being tossed around between jobs, and not knowing what to be doing when you get to work in the office ensured that I was always on my toes. As the job went by, I learnt to be quick but thorough, to ask questions; to be accountable- work was tossed form one person to the other. If I was capturing information, I had to be thorough so that the next person, in this case the accountant, would be able to use the information. If I gave her the wrong information, it would mess all the accounts up.I also had to learn to be r esponsible ? 3. 0 MANAGEMENT, TRAINING AND EMPLOYEE INFORMATION 3. 1 Job orientation A brief meeting was held on the first day of work in which an assessment of my course work and accounting knowledge was made. The information available on the transcript and curriculum vitae was used for the assessment. This same meeting was also used for the purpose of giving me a tour through the company, debriefing on company history and the services offered by the company. I also got the opportunity to familiarise with the business environment and the rest of the staff around.The next step was to test the skills I had I stated that I had. I was shown how to capture information form a receipt, change it, delete it and create a file for a company in the accounting software. After a series of examples, I was asked to do the same. I went through a series of tests in using the accounting system, which in this case was called Quick books. Having shown adequate knowledge, I was informed that I would as sist in that part of the job. The main job was capturing, but some more office jobs were to be done, which I was kindly briefed on.I was to be the extra hand in the office; hence I would be tossed around everywhere, having been given a short tutorial prior to execution of a task. There were no specific responsibilities that were given to me; most of the work to be done would be broken down before being done. Having been briefed on the jobs to be done, I was shown the office space that I would use. A few minutes later I was assigned to my primary role for the week- filing, organising documents prior to capturing, checking if transactions had been captured properly and at the correct amounts and banking.In between the small jobs, I was to familiarise myself with the software and practise before I could be given any work concerning that. 3. 2 Supervisor assistance My supervisor adequately explained all duties and responsibilities before I undertook them. The first question before doing anything was an enquiry as to whether I had done any such thing. If I answered in the negative, I was shown how to do it. I would then attempt the same job under her watch until I had perfected my work In cases were computer use was required, a different document altogether would be opened for the sake of demonstration.A supervisor was always ready to help if I did not understand anything. As this is a small company, help was easy to find as my slowing down would also affect the other operations. My supervisors were quick to explain and guide through new processes especially those that involved going to NURS, going to clients and going to Company registration. I would receive office calls whenever I spent more time than usual. During the first days in the office, I would also get momentary calls just to check on progress or if everything under control 3. 3 Qualities needed and qualities gainedVersatility and flexibility were needed to succeed in this position as I would be tossed i nto any work. This meant I would have to be a receptionist, or an accountant, or the driver so adaptation and was needed. There was much work to do in the office so I had to be quick to catch onto the job as I would often receive crash courses to do a new task. In a job where there were had no fixed duties, and work to do decided on each morning, it was critical to grasp the concept quickly. The job also called for an ability to work without supervision as there was a lot of work to be done between the three services offered by the company.There was a need to be organised and to ask questions to do with more clarification to get an understanding as soon as a task was given in order to curb backlog. The amount of work to be done was much so that made round the clock assistance rather impossible. Time keeping was also very critical. We all depended on each other as one person’s slow delivery affected everyone. There was a need to pay attention to detail when doing accounts so a s to come up with the correct financial statements and prevent reworking which would waste time.Ten client companies would expected their returns to be calculated every second month so each company had specific time slots for doing their books which had to be maximised in order to prevent a rush job being done or eating into another company’s time. Fluency in English and articulation was a needed quality because there were clients to talk to, going to the Registrar of Companies and calls to be answered when the clerk/receptionist was not around. Qualities gained during the process included the ability to think on my feet, tenacity, responsibility and team working.Concerning the ability to think on my feet, jobs done outside the office required decisions to be made quickly if things did not go according to plan this needed one to exercise discretion and take control without having to call the office first. Thinking on one’s feet required the ability to reason carefully and objectively. Over time, I developed tenacity. It became apparent that not only did the job call for work to be done, but to be completed on or before time. Working after hours became normality and not burdensome and neither was it something to complain over.The key was to understand the importance of completing a task before the next day, regardless of working hours. Honesty and responsibility came with the job. Whenever personal resources were used in incurring company expenses, they had to be accounted for. This called for keeping of receipts and disclosing the corrected amounts actually spent in order to qualify for a refund. These expenses also had to be incurred wholly towards the company and not be mixed with personal expenses. Every business can only achieve its goals through teamwork.Work was passed from one person to the other as processes were interlinked. The clerk and I did most of the primary work- capturing and organising files and it had to be understood by the ne xt user of the information. Having done my part for the day, I would not sit around as others worked but pitch in to also help in order for the task to be completed. ? 4. 0 SPECIFIC JOB INFORMATION 4. 1 Daily Responsibilities There were no specific daily responsibilities given as work arose as and when needed but there were things that became routine, for example filing, faxing and photocopying.The other jobs included capturing invoices and receipts into the accounting system, checking if receipts and invoices had been entered into the system, helping to separate receipts into different expenses and banking. Accounting Capturing accounting information from invoices was a daily task. Expenses had to be separated into cost of sales, company expenses and capital expenditures. That done, a list of all transactions entered would be printed and cross-checked with the corresponding receipts as an internal check on capturing all expenditure and at their correct amounts.Every month end, tax return forms were filled out and withholding tax charges calculated. For those companies which took the liberty to calculate their own taxes, their figures would be matched with those in the tax tables to ensure consistency. The difficult part of this was working with companies that pay employees through commission as they had a different way of calculating applicable charges. Bank reconciliation at the end of each month was a required duty.The task was to go through a monthly bank statement, reconcile the figures with those in the cheque book, adjust for unpresented cheques, account for stop orders and total the bank interest charges for the month. After that the money drawn out for personal use would be calculated for drawings. Filing The first thing upon receipt of files from a client was to sort them out in chronological order. This made it easier to account for the dates on transactions as the date would not be changed with each receipt, it also made it easier to find a missing receipt or to look fo r a query on the receipt if they were in order.The filing work included the tax returns that would come from NURS, documents from the clients in the form of bills, contracts and agreements made between the client and the firm. For withholding taxes, each company had a separate filing place for rental withholding taxes and employee withholding taxes. Printing, copying and faxing Accounting involves a lot of printing, faxing and photocopying. The responsibility assigned was to do exactly that. It was of utmost importance to make sure that the company had one file while the client also had another copy. BankingThis involved drawing up cheques for clients, having been given the due amounts, fill in cheque deposit slips whenever a client made a payment via cheque, signing and accounting for the cheque in the company books before going to the bank to deposit it. This also involved cashing some cheques and depositing them in the respective employee accounts at the en d of the month for salaries. 4. 2 Other responsibilities Messenger Jobs that were done outside the office included fetching files with client’s receipts and invoices for the month and returning them, submitting and collecting returns forms to NURS, getting clients to stamp taxes due forms.Being a messenger also involved following up on company or business name reservations with the Registrar of Companies. The other tasks at the Registrar of Companies were submission of forms for the change of directors and the transfer of ownership of a firm. All paperwork generated from this would be copied and sent to the concerned client Office jobs Part of the office odd jobs was answering the phone when the person responsible was not available. This would involve taking messages and answering for where the required person was, putting through phone calls and answering whatever questions a client had about the business.When clients arrived before their appointed time had to be attended an d entertained until their attendant returned. This was achieved by preparing refreshments and chatting up the client, sitting them comfortably and continuous reassurance that the required person would be with them. Ensuring office security involved locking up doors and cabinets, closing windows, switching off the air conditioners by the last person to leave the office. 4. 3 Knowledge from course work Three years of in the University of Botswana has come with grasping many skills and concepts.Some proved necessary, other premature and some skills use stood out more than others. Knowledge from Accounting Information Systems learnt in BIS309 was the most used and hence the most helpful. It offered a foundation to be able to use any accounting software. BIS309 also helped because it dealt with the daily running of business and how to enter daily transactions into the books of accounts, the separation of bills and invoices and how to create a debit or credit note. BIS309 also included ho w to account for a refund, how to add an account into the list of accounts.Most accounting now is done by software so the ability to use software and the knowledge of the way around the software was an added advantage Knowledge of basic accounting and bank reconciliations was taught in Financial Accounting I (ACC100) and it offered know how on entering costs into books of accounts and drawing up bank reconciliations and treating unpresented cheques. Some clients, being new, lacked adequate accounting information. This amounted to missing receipts and invoices, misnumbered invoices, missing bank cheques or narrations to the cheques.In order to deal with this one had to work backwards from the bank statement to find missing figures and asking for rough estimates for jobs done. Incomplete Records aught in Financial Accounting II (Acc200) was a useful resource. For the purpose of separation of business costs into cost of sales and expenses Introduction to Cost Accounting (ACC201) was ve ry useful. Some business incurred expenses that had to be charged to their cost of sales, not costs of running the business, for example the cost of delivery, the cost of assembly, etc.One company was a delivery company and conducted trade by going to South Africa and taking goods for delivery into Namibia, the cost of the job did not only include fuel to travel to South Africa but it included the driver’s accommodation and food and the cost of toll gates. Dealing with these expenses was leant in Managaemnt accounting applications ACC303. Final accounts are drawn at the end of each month and they have to be drawn up according to the formats in the accounting standards.Knowledge of accounting standards and presentation formats was acquired in Auditing I (ACC301) and Financial Accounting II (ACC 300. ) Upon the calculation of taxes for individual employees, calculating the gross taxes, doing a bank reconciliation, comparison of figures, checking if all receipts had been entered Microsoft excel was used. BIS 205 dealt with the primary use of computers and plugging in formulae. General Education Courses dealt with the use of computers and communication.Businesses require a lot of communication and etiquette. Gec 121,introduction to Computers was useful for the purpose of using email, Introduction to Communication (GEC111 and 112) helped in articulation and Introduction to Rhetoric and Public Speaking (GEC 364) helped in building confidence and addressing people. For the sake of company registration, the difference between a company and a business grasped in Introduction to Company Law (LAW351) was a critical tool in knowing the difference, lest the two be wrongly interchanged.This difference was also critical whenever capturing expenses, keeping in mind that sole traders were not separated from the business and withdrawals made were charged as drawings. 4. 4 Beneficial things to have learnt It would have been very helpful to have gone through an introductor y lesson in tax so as to understand the format, the applicable tax figures had and to fill in a tax from with understanding. Most of the workings in tax were done out of memory, having been briefed on before but with no adequate understanding as to why they were done that way for example amounts exempt from tax and the calculations of allowable deductions.Cash flow Statements are part of the final accounts drawn up at the end of the month. This was also something learnt on the job but without full comprehension of what exactly to be done and what to be done. 4. 5 new skills acquired The reservation of a company name and creation of a shelf company is one of the stand out skills I acquired on the job. A lot of companies open new branches, since Botswana is a developing country and there is positive economic growth, many businesses and companies are being opened as a result and know how in reserving a name and registering a business has become a crucial tool that one may use as an age nt.In learning how to reserve company names and creating shelf companies, it was inevitable that I had to learn how to change directors of a company. Some companies do not immediately operate upon been granted approval or even fail to start, these companies can then be taken over by other persons. Forms for changes in directors of a company are retrieved from the Registrar of Companies’ website. The website hosts many forms that can just be downloaded and printed without necessarily collecting them from their offices. I learnt how to collect a tax return form. These forms are collects directly from NURS.A tax return form has to types, one being for VAT and the other being income tax. The person collecting the tax returns forms has to have knowledge of their Tax Identity Number. Other small skills acquired include:- †¢Calculation of PAYE. Pay as You Earn tax is calculated using the tax tables. Each income has a specific tax matched to it and those that go beyond the norma l amount have a specific extra amount to apply. †¢How to register a company for tax. The form is collected from NURS and it contains various areas to be filled out including the type of business, the name of the business.The bank needs to also certify that an account by that person exists. †¢How to fax and photocopy. This was part of daily office work. No knowledge of such skills had been possessed before. †¢How to use Quickbooks. This was the accounting software used by the company. Knowledge of Pastel Accounting and the use of Microsoft in Accounting were the only prior knowledge. Most companies use Quickbooks so this is a relevant skill upon job search at the completion of the degree. †¢How to use office stationery properly. There is some stationery designed for office use that we fail to use properly.Documents need to be filed neatly and in an orderly manner. That said, learnt how to align a paper before punching, refill staples and to use the various types o f files. ? 5. 0 Conclusions and recommendation 5. 1 Career goals versus industrial attachment The Industrial attachment surely did bring some perspective. The daily work in accounting is significantly different from the theory learnt in school. Day to day accounts is routine and very simple. Within a short period of time, one begins to know the routine of recording and creating financial statements at the end of the year.That said, I realise now that accounting needs to be supplemented with other courses, for example ACCA, CFA, CIMA, etc. These professional courses give one the ability to review policies placed by the business in their accounting. They also help one to become more marketable in the industry and prevent the boredom inherent in most office jobs with routine tasks. Looking at the clientele of the business, there is a dire need for accountants and for people to learn to be ‘accounts smart’. Most companies do not even have a clerk and most small businesses d o not have an accounts department as the owner does everything and the results nd up being very poor. I have also come to realise that the lack of consultancy and knowledge of cost versus revenue makes some businesses fail or not realise their full potential as much is taken from the business without replacement via drawings. That said, may career goals really have changed and I would not want to end up sitting in the office, day by day, drawing accounts for people, but instead to give advice on running a business and creating strategies that work. I would like to move into explaining accounts to business owners and creating strategies for the purpose of cost reduction and ensuring longevity in a business.Clients constantly complain about the return on their taxes, some do not even know what it means or how it is calculated and are always disgruntled when they see an accountant coming through. Clients therefore need tutorials in the accounting field so that they just do not accept a nything or begin to distrust their accountants. 5. 2 derivations from the attachment Two stand out lessons were derived from internship, the first being that university education alone does not fully equip one for the work environment; one needs a bit of experience.The second lesson being, there is a lot of ignorance concerning accounting in Namibia, to the point of business owners doing their own book-keeping. This comes from a lack of appreciation of the role of accounting in business. Concerning the equipping by the University, there is not enough room for doing accounting practically. There are too many courses from other faculties that students are encouraged to take up in their first year, which leaves little room for proper accounting courses in the degree.The result is that most accounting is taught in a rush manner without adequate understanding and the result is that students cram without grasping concepts fully. This became apparent on the calculation of a businessâ€℠¢ daily expenses. In the examples given us in school, the figures are already summed up and apparent, most of the work involves drawing final accounts, but in businesses, final accounts are drawn up only once a month. The recording of a business’ daily expenses is critical and needs to be given attention in the foundation courses of the degree.Concerning ignorance of accounting , most businesses have no accountant and do not keep the relevant information used in drawing up accounts. The use of interns is also a wide spread normality among those who wish to have some form of book-keeping in their business. However, interns are fresh from university and often make mistakes. This results in backlogs during work as some of the books have to be redone. 5. 3 most significant learning experience The most significant learning process was that on the importance of teamwork. Business processes are intertwined that each person relied the other person.Slacking was therefore intolerable a s it affected everyone else’s progress. That said, I learnt to rely on other people, and to become a person to be relied upon. I also learnt to value the contribution of other people and the vitality of making a significant contribution in a team. 5. 4 self-evaluation The key strengths I possessed for this job were adaptation and quick-learning. I understood whatever work was assigned to me in a very short space of time. There was a lot of tossing around involved in the job as I had no specific responsibilities, this meant I had to be versatile and ready for anything.The ability to think quickly and summon best judgement in a rash situation was very useful when running errands and things would not go according to plan or clients were late. This required changing things or rearranging with a client on my own without calling the office first. The ability to work without supervision and being self-motivated was an added advantage. Because of the lack of space, I shared the offic e with the other company branch of Dotaka Investments called Coverage Insurance. This meant I had no round the clock supervision in my work. I however managed to complete all my work before time or on time.Being reliable is another quality I possess that the executive director would allow me to run errands for her with her car while she would be in the office. She relied on me to represent her well wherever she sent me on her behalf. Dress was no problem for me as I made sure I was clad formally and presentable each day. Articulation and fluency in English was an added quality as well that enabled me to win over clients and explain to them adequately what we required of them. im formal. time keeping My time keeping in the morning was not the most efficient.Most of the time i was not punctual to work and i would arrive a little bit after time. I however compensated for this shortfall by personally working during lunch or working late. 5. 5 recomendations for improvement in the organi sation Great Advisory Services needs bigger office space. During this period of attachment, there were five employees sharing two rooms. This meant that the main office had three employees which is too large a number for a small space. The room became crowded to the point that clients would notice and either mention in a joking manner or just showed unpleasantness.The company vision has to be printed and stuck on the wall and be used in company stamps. I only knew the vision when I had. A company vision helps in boosting employee morale by showing them that whatever they are doing is contributing to the achievement of the vision. Grievances in the company need to be addressed. There were matters that were swept under the carpet even though they were important. There were times were there would be some tension in the office or gossip over another person over things that were not properly stipulated yet could be solved with a sit down meeting.There needs to be an investment towards th e training of employees. An accounts consultant was employed by the firm for enquiries’ sake. However, his availability was after hours which could go on till midnight this was not an efficient way of working. The problem can be overcome by putting one of the accountants through an ACCA program. Also the clerks’ work was not up to standard as most of it had to be redone. Employee training should also be in answering calls, using appropriate register as there was a tendency for employees to use an incorrect tone or a colloquial term in a formal set-up.