Week One Exercise Solutions free essay sample

Recognition of normal balances | | | | | | The following items appeared in the accounting records of Trigueros, a retail music store that also sponsors concerts. | Classify each of the items as an asset, liability; revenue; or expense from the companys viewpoint. Also indicate the normal account balance of each item. | | | | | | Classification| Normal Balance| a. The albums, tapes, and CDs held for sale to customers. | A| Debit| b. A long-term loan owed to Citizens Bank. | | L| Credit| c. Promotional costs to publicize a concert. | | E| Debit| d. Daily sales of merchandise sold,| | | R| Credit| e. Amounts due from customers,| | | A| Debit| f. Land held as an investment,| | | | A| Debit| g. A new fax machine purchased for office use. | | A| Debit| h. Amounts to be paid in 10 days to suppliers,| | L| Credit| i. Amounts paid to a mall for rent. | | | E| Debit| 2. Basic journal entries. The following transactions pertain to the Jennifer Royall Company: Apr. We will write a custom essay sample on Week One Exercise Solutions or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 1Jennifer Royall invested cash of $15,000 and land valued at $10,000 into the business. Cash15,000 Land10,000 Owners Equity25,000 (Investment by owner) 5Provided $1,200 of services to Jason Ratchford, a client, on account. Ratchford agreed to pay $800 in 15 days and the remaining amount in May. Accounts receivable1,200 Revenue1,200 (Services on account) 9Paid $250 of salaries to an employee. Salary expense250 Cash250 (Paid salary expense for xx/xx/xxxx 14Acquired a new computer for $3,200 on account. Computer equipment3,200 Accounts payable3,200 (Purchased computer on account) 20Collected $800 from Jason Ratchford for services provided on April 5. Cash800 Accounts receivable800 (Received $800 of the $1,200 owed by Ratchford) 24Borrowed $7,500 from BestBanc by securing a six-month loan. Cash7,500 Notes payable7,500 Basic Transaction Processing| On November 1 of the current year, Richard Parker established a sole proprietorship. | The following transactions occurred during the month:| | | 1. Parker invested $19,000 into the business for $19,000 common stock. | 2. Paid $9,000 to acquire a used minivan| 3. Purchased $1,800 of office furniture on account| 4. Performed $2,100 of consulting services on account| 5. Paid $300 of repair expenses| 6. Received $800 from clients who were previously billed in item 4. | 7. Paid $500 on account to the supplier of office furniture in item 3. | 8. Received a $150 electric bill, to be paid next month.

Organisational behaviour case study Essay Essays

Organisational behaviour case study Essay Essays Organisational behaviour case study Essay Essay Organisational behaviour case study Essay Essay Introduction The chief end for any concern has ever been to increase net income borders. In the past the companies focused merely on the figure of productions and other proficient issues. whereas other facets. such as human recourses direction. were non valued as of high of import. These yearss. concern environment has changed dramatically. It is believed that organizational behavior is one of the chief countries for possible betterment in order to run a sustainable concern ( Robbins et al 2011. p. 8 ) . This instance survey will analyze the internal direction schemes of Westpac group ( Westpac ) . one of the four chief Bankss in Australia. It shows how Westpac uses organizational behavior rules to increase occupation satisfaction to actuate its employees. It will besides explicate how the company supports its employees in struggle state of affairss and analyze the leading manners of the bank’s Chief Executive Officer ( CEO ) . Gail Kelly. Surveies have shown that utilizing the appropriate organizational behavioural techniques can advance a motivated. satisfied and conflict free work force. but how does Westpac actuate its staff and how satisfied are its employees in their occupation functions? Job satisfaction and motive Westpac being a big. good established company is good cognizant of how finding. retaining and actuating its employees can be important for a successful concern to thrive ( Westpac 2006 ) . The company is faced with actuating employees and. in bend. bring forthing high occupation satisfaction throughout all degrees of the administration ( Root 2014 ) . It can besides be deduced that if employees feel occupation satisfaction so this. consecutively. will filtrate through to make a positive experience for Westpac’s clients every bit good. However. in order to bring forth a motivated work force. Westpac must offer its employees benefits. wagess and acknowledgment. which are a few of the cardinal causes of occupation satisfaction ( Robbins et al 2013. p. 59-74 ) . These incentives come in many different signifiers and are sometimes. specific to an employee’s demands. When actuating a individual with a benefit or wages. Westpac must understand that each single individual will value a wages otherwise ( Root 2014 ) . For illustration. an employee with a immature household may value paid parental leave. or a shorter on the job twenty-four hours. over a publicity or a wage addition. Westpac shows that they understand that non all employees are the same and have differing demands by ranking foremost in 2013 in the one-year benchmarking study ‘Work/Life Initiatives’ for their flexible work options. offering 12 hebdomads paid parental leave. entree to child attention every bit good as offering flexible on the job hours ( ‘Westpac leads in satisfaction poll’ 2013 ) . However. for another employee. a valued wages may take the form of chance to travel up in the company. If an employee is promoted to a function they have been endeavoring to obtain so that publicity is a agency of recognizing their difficult work and finding and makes the employee more motivated in their occupation and the company. therefore bring forthing occupation satisfaction ( Robbins et al 2013. p. 59-74 ) . while profiting the company excessively. There are many ways that Westpac generates motive and in bend occupation satisfaction. nevertheless. one of these is through occupation enrichment ( Darling 1997 ) . This is the pattern of heightening an employee’s person occupations and increasing duty which. in bend makes the occupation more stimulating and honoring for the employee. by giving them more control over their work and how they perform it. advancing increased occupation satisfaction ( Robbins et al 2013. p. 171-190 ) . By giving employees more duty and control of the work they are making increased occupation satisfaction. as a deficiency of control or stimulation is frequently a cause of emphasis and ennui. which causes a lessening in motive. It is difficult to challenge that the right employee motive creates occupation satisfaction. and in bend client satisfaction. In 2013. Westpac surveyed its employees and 70 % said they were committed to their occupation. moreover. in the same twelvemonth Westpac came out on top of the four chief Bankss for client satisfaction ( Bennet 2014 ) . Westpac topographic points great accent on the bar and declaration of possible struggles between its employees. It can besides be said that by making a more comfy workplace for employees this will in turn contribute to the efficiency of the company’s public presentation as a whole. Conflict direction It is hard to conceive of any workplace to be wholly conflict free. First of all. workplace brings together people with different values. personality traits and people of different ages. Furthermore. when there is increased force per unit area on employees to run into marks. complete undertakings faster frequently with a deficiency of resources. tensenesss can originate and the work environment becomes increasingly more nerve-racking for the employees. This means that colleagues ever need to seek an appropriate manner to interact with each other at work. However. it is besides an issue for directors as they are responsible for comfy communicating and struggle declaration between workers. Harmonizing to Robbins et Al ( 2012 p. 450 ) . there are three chief causes or beginnings of struggle: communicating. structural factors ( such as size of a group and specialization ) and personal variables ( including personality. emotions and values ) . Analyzing the struggle direction system of We stpac. it is just to reason. that the company is more focussed on the bar of struggles that may originate from personal variables. As an illustration. the company pays great attending to the rights of employees to an equal employment chance. Indeed. today the enlisting patterns of many companies indirectly discriminate possible employees because of their race. gender. age. sexual orientation or cultural background. One of the chief schemes of Westpac is to make a balanced work environment. free of torment and favoritism. Harmonizing to Westpac ( People policies 2014 ) . the handling claims about the events of favoritism applies to all employees. clients and spouses working for the company. Westpac takes all sensible stairss to forestall possible struggles caused by such events from happening in the workplace. The company requires all employees to set about particular discrimination/harassment preparations and requires them to be familiarised with the current favoritism and harassment policies and processs. Two other types of personality-based struggle in the workplace are emotional-based and values-based. The ability to equilibrate emotions and grounds. understand the involvements of each other every bit good as the ability to keep good communicating and remain dependable can assist to forestall and pull off a struggle ( ‘Managing Conflict’ 2007. pp. 46-47 ) . In order to keep a comfy work environment for the employees Westpac has created the Employee Assistance Program. which provides employees with confidential reding on a scope of issues. such as household mournings. deficiency of occupation satisfaction. results of mark oriented direction. emphasis and trauma direction. Another foundation. Critical Incident Management Program. helps employees after traumatic events: personal menaces in the workplace. the decease of work co-workers and menaces from different external events. Why is it of import for the company to pay so much attending to such type of struggle? As Robbin s et Al ( 2012. p. 448 ) province. relationship struggles are dysfunctional. It means that they have a negative impact on the work efficiency. This point of position was shared by Karim ( 2009. p. 289 ) . who argues that emphasis on the occupation causes lower productiveness and hapless public presentation in the administration. As an illustration. pull offing traumatic incidents can significantly cut down employee’s absences after the event ( ‘Prompt injury direction can cut down employee absence’ 2007 ) . The company aims to promote staff members to describe any error in order to assist directors to adequately pull off hazard and cultural issues. Examples of error can be a breach of Westpac’s Policies and Codes. improper behavior and safety issues. As a portion of struggle direction. the company has established the ‘Concern Reporting’ system ( Westpac 2013 ) . It includes an online and telephone service. which allows anon. communicating. which connects employees to trained specializers from an independent administration. However. if the struggle has already occurred. Westpac has a figure of procedures to foreground issues between employees and their directors with farther probe with senior directors if the issue is non resolved. It is of import to gain that the relationships between employees are really susceptible to the leading manner set in the group. Leadership manners Leadership plays an of import function to maximize efficiency and to accomplish organizational ends. Effective leaders have an ability to actuate and animate employees and contribute to the great success of the company ( Keskes 2014 ) . Gail Kelly emphases the importance of puting a clear way for an administration and joint all employees and other stakeholders ( ‘Leadership advice from the CEO of Westpac. Gail Kelly’ 2014 ) . This manner of leading has been successful to accomplish the company’s ends and visions. This achievement brought her as a magnetic leader and her personal appeal helps her to all employees commit to the house and bring forth higher fiscal public presentation ( Davidson et all 2009. pp. 386-387 ) . Now she is ranked the 11th most powerful adult female in the universe and is Australian’s highest paid businesswomen. Harmonizing to Goleman et all ( 2002 ) . leadings are divided by six types. viz. airy. coaching. affiliative. democratic. p acesetting and commanding. Each type of the leading can be used apart. depending on state of affairss. Companies spend a great trade of money on new procedures and efficiencies to increase one per cent of bottom-line profitableness. but 30 per cent of the company’s bottom-line profitableness is responsible by leading manner. Therefore. it is really of import to utilize leading manners to react to different state of affairss efficaciously. These yearss. dramatic alterations can be seen across the fiscal services. Australian Bankss have competed for the biggest portion of the place loans market. However. this competition has shifted to acquiring customers’ sedimentations. When the company prosecute a new way. airy leading manner is the most appropriate. The aim of this manner is to travel people towards a new set of shared marks with clear account. Many companies end up with failure to alterations due to decelerate response or when employees are non certain about the way of the house. One of the great successes of Westpac is that Gail Kelly uses this manner efficaciously ( ‘Leadership Styles’ 2011 ) . Another manner of leading that is built-in to Gail Kelly is affinitive manner. Affinitive manner of leading is besides seen to accomplish high employee satisfaction ( Brook. K 2003 ) . Westpac put the value on the importance of teamwork and the diverseness of employees irrespective of age. race and ability ( People policies 2014 ) . The company helps the employees’ to work out personal jobs and encourages them to be more cohesive in order to make a comfy work environment. This manner of leading is utile to heighten squad harmoniousness. increases the morale and the betterment of communicating in employees. that is indispensable in current volatile state of affairs in fiscal industry. However. affinitive leading would be unsafe to utilize by itself since its emphasis’s on group work and it might advance hapless public presentation or no future growing. For this ground. the demand to unite different manners of leading. that the company does successfully. is indispensable to make the ends of the concern ( Robbins et al 2011. Ps 357 ) . Decision Organizational behavior is more than merely the rules of how people can work in the group together. It is a complex survey that shows how the right interaction of employees can profit the business’s effectivity. The analysis of Westpac Group has revealed that the company endeavours to increase occupation satisfaction of the employees by honoring each individual correspondingly. Therefore. in order. has a good consequence on the production effectivity. doing positive feelings among clients. The company appreciates the diverseness among its employees and successfully manages the struggles caused by personal jobs every bit good as struggles in relationships with others. The Westpac’s system of struggle direction helps to forestall a possible diminution in occupation public presentation and creates a comfy work environment. The instance survey has besides revealed that the company benefitted from the efficient usage of different manners of leading. The ability to rapidly react to the volatility in a finance sector by altering leading manners helps Gail Kelly to take the concern successfully. heightening squad engagement and overall part. MentionsBrooks. K 2003. ‘Primal Leadership: Gaining the Power of Emotional Intelligence’ . Human Resource Development Quarterly. 14. 2. pp. 235-238. Business Source Complete. EBSCOhost. viewed 6 September 2014. Darling. K A ; Arn. J 1997. ‘How to efficaciously honor employees’ . Industrial Management. 39. no. 4. Masterfile Premier. EBSCOhost. viewed 8 September 2014. Davidson. P. Simon. A. Woods. P A ; Griffin. Roentgen 2009. Gail Kelly. bank executive – outstanding leader and director in Management: Core Concepts and Applications. John Wiley A ; Sons. Milton. Queensland. ‘Dealing with Workplace Conflict’ 2006. Point For Credit Union Research A ; Advice. p. 19. Business Source Complete. EBSCOhost. viewed 29 August 2014. Goleman. D. Boyatzis. R A ; McKee. A 2002. Cardinal leading: Learning to take with emotional intelligence. Harvard Business School Press. Boston. USA. Karim. N 2009. ‘Stress in Organsations: Management Strategie s’ . Dialogue ( 1819-6462 ) . 4. 2. pp. 286-300. Academic Search Complete. EBSCOhost. viewed 25 August 2014. Keskes. I 2014. ‘Relationship between leading manners and dimensions of employee organisational committedness: A critical reappraisal and treatment of future directions’ . Intangible Capital. 10. 1. pp. 26-51. Business Source Complete. EBSCOhost. viewed 10 September 2014. ‘Leadership Styles 2011’ . The Wall Street Journal. pp. 1-3. viewed 9 September 2014. . ‘Leadership advice from the CEO of Westpac. Gail Kelly’ 2014. Australia Business Review. viewed 30 August 2014.

Corporate Risk Management Essay Example | Topics and Well Written Essays - 1250 words

Corporate Risk Management - Essay Example The expenditures of the business in order to compensate the physical damages of workplace and manpower could serve as important inputs in the process of capital budgeting that has the objective to determine the actual net present value and internal rate of return of the business (Shapiro, 2008, p. 42). Firm’s exposure to physical risk The physical risk is the foremost risk that affects the organization and its people. The establishments, factories, plants and buildings in which the business is carried out as well as the employees of the business house are subject to physical risk. The physical risk to the business occurs as result of the uncertainty of the occurrence of unforeseen situations and accidents that badly affects the infrastructure of the business and its entire business set up. The physical risk may occur due to the unfortunate incidents of fire breakout in the company buildings. There may be accidents as a result of the explosions happening inside the workplace (M egginson and  Smart, 2008, p. 63). The companies spend substantial amounts in setting up the business infrastructure. A huge amount of expenditure is incurred by the business in constructing the office set up, the interior decoration and the wooden construction for making the buildings and its rooms suitable for official use. The other expenditures include glass fittings, work place arrangement of improved designs. The corporate look in the offices is due to the standardization of the infrastructure for business that is required to be established in the workplace. The occurrence of fire accidents and small explosions inside the office buildings are huge risks as it destroys the infrastructure for carrying out business operations and also injures or adversely affects the manpower resources of the business. The physical risk for the business may also be due to the spillage of hazardous materials in the workplace. The hazardous materials like the acids, gases, toxic wastes, and toxic fumes could adversely affect the employees of the company which would in turn affect the business operations. Physical Risk consideration in Capital budgeting The capital budgeting techniques are aimed at assessing the feasibility of the business investment in a particular project. The capital budgeting techniques assess the viability of business investments with the help of various approaches that determines the extent to which the business is profitable. The assessment of the business takes into account the risk of the business. The physical risks associated to the business takes into account the several factors of uncertainty that would reduce the net valuation of the business or the expected return from the business investments (Chandra, 2008, p. 96). The consideration of the physical risk is thereby necessary to determine the feasibility of the investments through Capital budgeting techniques. The various capital budgeting techniques used to judge the viability of the investme nt are the Net Present Value method, the Internal Rate of Return, etc. The Net Present value of the business is the actual present value of the business adjusted with the initial investments required for starting the project (Lumby, 1988, p. 84). The Net Present Valu

Review of Rain Man Research Paper Example | Topics and Well Written Essays - 750 words

Review of Rain Man - Research Paper Example There are a number of critical perspectives on Rain Man that argue the film positively contributed to society’s understanding of autism and individuals with mental disabilities. In this context of understanding one considers Kim Peek, the inspiration for Dustin Hoffman’s character in the film. It’s understood that following the film Peek found a new degree of confidence and heightened sense of mission (Treffert). In these regards, Hoffman’s depiction of autism is interpreted as empowering and beneficial to social understandings. Another understanding is that as the film demonstrates Raymond’s significant emphasis on routine -- among other peculiarities -- it allows individuals greater insight and understanding for people with autism that exhibit similar character traits (Solomon). This is a perspective that was shared by the filmmakers, including writer Barry Morrow who cried during an award acceptance speech and noted how the film positively change d perspectives on autism (Perring). Although many argue that the film’s depiction of autism is unrealistic, converse perspectives contend that the film did not try to specifically depict one form of autism, but is instead a conglomeration of many disparate elements ("debatewise"). Ultimately, it’s clear the film shifted perspectives on autism in many positive ways. ... Critics have noted that in addition to demonstrating new perspectives on autism, the film also demonstrated Raymond’s emotions and challenges socially relating to his brother (Giordano). It follows then that these emotions, which greatly contributed to the narrative, also allowed the audience to significantly identity with the Dustin Hoffman character. Through this identification the film was able to change perspectives and increase autism awareness, giving it significant social utility, and making it important. While there exists a great degree of positive views on the film’s depiction of autism, others argue that the film changed social perspectives in negative ways. One major perspective in this mode of investigation considers that Raymond -- Dustin Hoffman -- is depicted as better off in the mental asylum. It’s been argued that this depiction is harmful to individuals with autism as it glamorizes the asylum environment, subsequently restricting the freedom of people with autism (Solomon). Other criticisms of the film argue that rather that the film glamorized autism and shifted public perception such that a wave of self-diagnosis took hold that is actually harmful for individuals that are truly autistic ("debatewise"). While such arguments constitute perhaps the most scathing criticisms of the film, other have argued along less stringent lines. One such perspective contends that the film, while accurately portraying a savant, stilted public perception of autism (Lacob). In these regards, critics argue that the vast majority of individuals with autism lack such savant-like abilities, yet the film changed social perspectives to a belief that this is an element that is

Unmanned Aerial Vehicle Ground Support Equipment Business Proposal Essay

Unmanned Aerial Vehicle Ground Support Equipment Business Proposal - Essay Example Unmanned Aerial Vehicle supports both war missions. Mission success depends on the airworthiness of the aircraft. Every aircraft are suspected of structural degradation throughout its lifetime. Maintainers of the aircraft require equipment that has already been tested and safe for use. The second part of our business will focus on providing replacement parts for the ground support equipment. Ground support equipment is required to safely handle aircraft parts. Nine out of ten aircraft parts will be transported from the hangar to the field. Ground support equipment will provide that ease. Mission Statement Our mission is to build, create and implement a safety program that would meet our aviation communities’ expectation. Our product will be the end result of our mission statement: quality. We also have high expectations of being a manufacturer who will guarantee high value; high quality and we will exceed our customer’s expectations. Executive Summary I propose that our company would be called FUGENAV. I combined the word future, generation and aviation to come up with FUGENAV. This is only my proposal and is subject to change upon request. The United States military are wide spread across the globe. I propose that we stay within close proximity to the busiest military airfield. The busiest military airfield is located on Fort Bragg, NC. We could sell our products and ideas to the military as a startup. We would provide demonstration and loan some equipment with a fee. General support equipment could be used to transport an aircraft parts. Aircraft are disassembled down to the fuselage. All aircraft parts must be stowed away properly so that damages does not incur. Unmanned aerial vehicles are small enough that we could build trailers to move the aircraft from point A to point B. There are an abundance of ideas that we could use to support the different types of unmanned aerial vehicle. We could build ground support equipment tha t pertains to the different types of unmanned aerial vehicles. There are over fifteen different types of unmanned aerial vehicles used today. For example, I will list the different types of unmanned aerial vehicle used by the US military today: US Air force: Wasp Block III Gnat 750 MQ-1 Predator MQ-9 Reaper RQ-4 Global Hawk RQ-3 Dark Star RQ-170 Sentinel US Marine Corps: Dragon Eye RQ-11B Raven B RQ-2 Pioneer US Army RQ-11A/B Raven RQ-7A/B Shadow 200 RQ-5A MQ-5A/B Hunter MQ-1c Gray Eagle Any aircraft require periodic maintenance to keep them airworthy. Every aircraft listed is build and designed differently. I believe we could provide the right equipment needed to conduct safe maintenance. We would provide the equipment that is safe and user-friendly. Our product will be built with quality, two year warranty, provide training to properly use the equipment, and develop good relationship with our customers. Introduction The rationale of this business plan is to delineate the goals we will pursue for the foundation, development and operation of an aviation ground support equipment safety program. All aviation equipment is required by FAA to be inspected for deficiencies so that it could mitigate risk. The US military, commercial airlines, and aircraft owners require ground support equipment to properly fix an aircraft. Our business will provide that service for companies like Boeing and the US military. FAA requires that products manufactured meet

Introduction To Safety And Hygiene Environmental Sciences Essay

Introduction To Safety And Hygiene Environmental Sciences Essay Nowdays, requested for food safety facility is increasingly demanding in hospitality line. The food safety facility is availability of safe food improves the health of people and is also important basic for human right. Every day people will get ill from the they eat when prepare the food or cooking without contain a good food safety facility. Normally, people get ill or food poison is because the microorganisms including baterial, viruses and moulds in the food, leading to a whole host of unpleasant symptoms, such as stomach pains, diarrhoea and vomiting. Contamination is the undesired presence of harmful microorganisms or substances in food. Food can be contaminated by unhygienic practices in storage, handling and preparation, and may compromise food safety and palatability, example have a good safety facility for the user. If microorganisms are allowed to multiply, this will have the potential to cause disease if the food is eaten. So, people must understanding and knowledge about the food safety facility to concerned the health risks, for example, need to meet the increasing demands for hygiene requirements and scale for the facility. This is a significant public health burden that can be largely preventable. Not only for our healthy, food safe facility also give due emphasis to good hygienic practices to prevent and control foodborne diseases. Foodborne diseases result from eating foods that contain infectious or toxic substances. As per organization, there is also considerable variation in expertise and resource between the different agencies, and a conflict between the need to protect public health and obligations to facilitate trade or develop an industry or business sector. You need to be aware of these potential difficulties with the food control system. This session will introduce the principles of food safety facility and consist about of floor, temperature, restrooms, ventilation, lighting, personal hygienic, cooking, keep food, waste disposal and equipment. Also learn about food control, food inspection and supportive enforcement measures that can contribute to food hygiene and safety of facility. MAIN BODY Floor About the flooring, as hospitality need to provide a hygienic flooring. The purpose of the hygienic flooring is to provide a healthy and environmentally friendly flooring choice for those who use it. Usually this type of flooring, helps resist mold and bacteria, but also reduces the amount of allergens can build, create better air quality. Others, the flooring must be clearning by daily with chemicals to reduce bacterial on the floor and require a smooth surface easy to clean up. Temperature As temperature, to ensure that the time effective temperature control is critical to the safety and suitability of food. Such control, including the received time and temperature for the process cooking, cooling, storage, packing, distribution, food service reached. Normally, a room as like kitchen must be always maintan the temperature become moderate. Wherever cooking is open with fire shall be provide the equipment like chimney, exhaust fan or ventilation to reducing smoke and steam, also can reduce the high temperature of the room. Lighting Adequate natural or artificial lighting should be provided to the food establishment, to commitment operate in a hygienic manner. Lighting must place appropriate protection, in order to ensure that the food is not damaged by pollution. Ventilation Ventilation is more important of the food safety facility it can process change or replace of any space in the indoor air quality, such like temperature control, supplemental oxygen, moisture, odor, smoke, heat, dust and air in the bacterial. Others, ventilation also can reduce activity of bacterial and also can obtain a protective effect like reduce food contamination by bacterial. So, all regarding of food safety ventilation shall be designed and constructed so that air can maintain circulation and air does not contaminate or affect the food. Restroom For the restroom shall be separate from the food processing and service areas, which may not be a direct result of the food production, service and storage areas. In restroom must have implemented a system for keeping records of all action taken to address identified risk factors for food-borne disease. These records should be preserved for the establishment and in the inspection process. Equipment As equipment must provide a display board mentioning dos donts for the workers should be put up inside a prominent place in the premise in English or in local language for everyones understanding. Display board also to ensure user have follow the instruction and understand how to use the equipment. As food safe facility, the owner must give training for the user to understanding the dangers from work equipment and how to handing the equipment like electrical equipment, fire prevention and other regarding for equipment. When the food process they will get injured any time if user use the equipment without any traning. Others, the equipment shall be have monthly inspection to ensure all the facility can be use without any damage, in addition it can extend life of the equipment. When need easily to maintanance and cleaning function as per its intended use, the eqiupment shall be such located, designed and fabricated, its also can facilitates a good hygiene practices inside the premise including monitoring and audit. Washing of Raw Materials The washed raw food, adequate facilities should be provided. All basins or other Facilities, used for washing food items must have sufficient heat and cold water supply. The water should be at least in the essence of drinking water. These facilities must be kept clean, Necessary to be disinfected. Used for washing a raw material of food flume should be maintained alone should not be used for washing dishes, or for any other purpose. Personal Facilities Personal facilities should include appropriate means appropriate washing and drying of hands before touching food materials including washbasins and supply hot water and separate lavatories of appropriate hygienic design. These facilities should be appropriate to the position, so that they do not open directly into the food processing, handling, or storage areas. Before user begin to perpare any food, make sure that user are using the utensils is clean. Clean worktops thoroughly and wash utensils with washing-up liquid and hot water, or use a dishwasher if user have one. Make sure user clean up any spilt food straight away. They should be made aware of the cleanliness requirement while handling food, if food processing without handled properly people fall ill and many died as a result of eating unsafe food. Storage of Food Proper storage of food reduces the risk of food poisoning. A well-stocked kitchen can be a lifesaver when it comes to pulling quick meals together and keeping our food intake healthy. To ensure your food is safe to eat, however, it is important to take proper care with how your food is stored. As storage of food has beware of the temperature danger zone because food poisoning bacterial grow and multiply fastest in the temperature danger zone between 5 C and 60 C. It is important to keep high-risk food out of this temperature zone. Other, some foods need to kept in the fridge to help stop baterial growing and the time limits for frozen foods are to maintain flavor and texture. It is also still safe to eat frozen foods that have been stored longer, example the storage of foods in fridge, meat, fish, fruit, and etc. CONCLUSION In conclusion, food safe facility is not just about maintaining a clean working environment, and non compliances can occur in any stage during the food handling process from receiving, storing, cooking, cooling and reheating, or serving. As a food safety the owner of restaurant or regarding the food processing shall be ensure a food-safe facility are in control and reduce the hazard of food poison. The food needs assessments were carried out in a professional way. A owner of restaurant they must give training and fully understanding the types of food and the conditions to prevent the growth of bacteria which can cause food poisoning for any employer and employee. In additional, provided the procedure and guideline for all restaurant to ensure food processing can provide the healthy food to the people and also provided the standard facility. So make sure all user implement adequate training, safety facility and monitoring procedures to keep working environment as safe as possible. BIBLIOGRAPHY Anonymous, 6th January 2012, Socia, viewed on 6th July 2012, http://www.fssai.gov.in/Portals/0/Training_Manual/Volume%20III-%20Food%20Regulatory%20Enforcement%20and%20complience%20through%20Inspection.pdf Food Safety http://www.bupa.co.uk/individuals/health-information/directory/f/food-hygiene#textBlock254403 http://www.virtual-college.co.uk/products/food-hygiene-catering.aspx http://switchboard.nrdc.org/blogs/ahershkowitz/how_to_manage_food_waste.html http://extension.psu.edu/food-safety http://www.foodsafety.com/ http://www.sfdph.org/dph/eh/Food/default.asp http://www.centerforfoodsafety.org/ INTRODUCTION The concept of HACCP (Hazard Analysis and Critical Control Point) is a system that helps food business operators look at how they handle food and introduces procedures to make sure the food produced is safe to eat. The HACCP system, which is science based and systematic, identifies specific hazards and measures for their control to ensure the safety of food. It is a HACCP which for focuses on keeping food in proper time and temperature zones and free of contamination, indentifies and controls potential problems in food handling before they can occur, evaluates and monitors each step in the entire food preparation process, works daily to provide feedback and eliminates or reduces risk of food borne illness. The HACCP is used for control risk and the hazard of food is biological, chemical, physical and allergenic. Biological is refer to organisms or organic matters produced by these organisms that are harmful to human healthy. These are include viruses, parasites, bacterial, fungi and protein. The harmful effects posed to human healthy by these biological hazards are mainly of three types infections, allergy and poisoning. A chemical hazard is any substance that can cause harm, primarily to people. Chemicals of all kinds are stored in our homes and can result in serious injuries if not properly handled. The Physical hazards are those substances which threaten a person physical safety. The most common types of physical hazards are raw ingredients, food packinging, building and equipment such as flahing paint, food handlers and the pets. As allergenic is a human immune system response to certain food. An allergenic reaction is triggered by a protein contained in a food. The type of food allergenic included milk, eggs, penuts, and fish. Allergenic symptoms are wheezing or breathing problems, stomach cramps, vomiting, diarrhea, hives, rashes or sickness. To successfully carry out HACCP, food service operations will need to personalized HACCP plan. The plan is built a round 7 principles. This chapter will presents an introduction and overview of the 7 principles of HACCP. MAIN BODY Principle 1 Conduct a hazard analysis As food safety hazard is any biological, chemical or physical properties may result in food for human consumption is unsafe. The analyze hazards to identify any hazardous biological, chemical, or physical property in raw materials and processing steps, and assessment of their tune, and may lead to the consumption of food insecurity. All possible food safety hazards that could cause a product to be unsafe for consumption, and the measures that can be taken to control those hazards. For example, at the food processing step of the cooking, one of the identified hazards due to insufficient cooking time or temperature of the survival of pathogens. In additional, hazard got 7 step of analysis is hazards, risk, flow of food, type of customers, type of food, suppliers, the size type of operation. Principle 2 Determine the Critical Control Points (CCPs) A CCP is a critical control point. It is a practice, preparation step, or procedure where a preventive measure or control can be applied. A CCP would prevented, eliminated, or reduced to an acceptable level. For example, a chicken arrives with salmonella. Cooking the chicken to an internal temperature of 170 F is a measured CCP and control measures are necessary to deal with the hazard of pathogens surviving the cooking process. Other is focus on time temperature and need to provide standard operating procedures (SOP). Principle 3 Establish critical limits The limit of the critical control point is to distinguish between acceptable and unacceptable standards. Its maximum or minimum value, must be controlled at a critical control point to prevent, eliminate or reduce to an acceptable level of food safety hazards identified physical, biological or chemical hazards. For example, critical limits including products for cooking stage a lot of time and temperature. In addition shall be provide a food thermometer, tech employee or employer how to use them correctly and to ensure that employee use them on a regular basis. Principle 4 Establish a system to moniter control of the CCP Monitering is a planned sequence of observations or measurement to assess whether under the control of the critical control point to produce an accurate record for future use verification. Monitoring HACCP system is very important. If have lost control of the trend, therefore, it can take action to regain control of the process before more than the limit, the monitor can warn the plant. For example, monitoring critical control points in cooking procedures, including internal temperature with a special thermometer. Other, employees must be involved in the process and understand the critical control point. Record temperatures, cold, hot, cooking, chilling at each stage. Principle 5 Establish the corrective action to be taken when monitoring indicates that a particular CCP is not under control These monitoring establishing a critical limit deviation the action to be taken. The final rule requires a plants HACCP plan to determine the corrective measures to be taken and if user do not meet a critical limit. The purpose of the corrective action is to ensure that the deviation is not harmful to health or otherwise adulterated products into the commercial. For example, if the internal temperature did not reach the required corrective action would require that the product is further cooking. The cooking temperature can not be achieved, alternative corrective measures will be required to be held and destruction. Other is employees must be involved in the process and understand. Principle 6 Establish procedures for verification to confirm that the HACCP system is working effectively Validation is the application of methods, procedures, testing, sampling and evaluation of monitoring, to determine whether the control measures of the critical control points being or has been run as expected. Verification activities to ensure that the companys written HACCP plan monitoring and corrective action. Verify some examples at specified time interval the direct observation of the process of monitoring activities and corrective action monitoring instrument calibration. Other is keep record to prove the system is working effectively. Principle 7 Establish documentation concerning all procedures and records appropriate to these principles and their application HACCP process and monitoring results to establish a record for keeping system file. This can be any simple and fast system such as the printing of the temperature from which critical control point, employees can record your own standards compliant. For example, employees of the plant is responsible for monitoring the cooking critical control points to complete the record sheet of cooking. This table includes the date, start and the end time temperature and the signture of the employee. If deviations occur in the production process responsible for the details of the plant employees deviation logbook records. CONCLUSION Hazard Analysis and Critical Control Point (HACCP) system is a way to keep food safe because it is through the mobile catering servise processes. It is based on the concept of preventing foodborne disease and to ensure safe food. HACCP plan is a particular food servise the development of a written document food safety procedures to be followed. Also HACCP system must be kept up to date, make revisions when changes occur. A change may be needed when recipes, suppliers, storage, preparation, or equipment changes, or when corrective actions are not working and employees need continuous training. Developed using the seven principles of HACCP plan and specific menu, facilities and equipment for the food service process, For a specific food on the menu, it describes the food safety program appropriate food processing and how the procedure will be monitored and recorded.

Maori Art Essay -- essays research papers fc

When looking at Maori art, there is one thing that sticks out amongst everything else with me, and with most likely everyone that sees it for the first time, this is their tattooing skills. They are equipped with many other art skills such as their carvings, weaponry, and townhouses, but the tattoos represent the tribe as a whole and are visible on the people themselves.   Ã‚  Ã‚  Ã‚  Ã‚  The art of tattoo was brought to New Zealand by the Polynesians when they migrated to New Zealand. Men of the tribe are more elaborately tattooed than the women. Their entire faces may be covered as opposed to the women who may only have certain parts of their faces covered such as their chins, cheeks, upper lips, and between the eyebrows. This is to show the dominance in ranking of the men over the women. The fact that the women cannot advance as far as the men shows how that the Maori felt when it came to male dominance over the women.   Ã‚  Ã‚  Ã‚  Ã‚  Other parts of the body can also be tattooed and other colors such as red and blue have been used to tattoo as opposed to just black. The body Moko (tattoos) is used to mark achievements personally in one's life, and also achievements physically such as puberty. Again, these techniques are less practiced in women than in men.   Ã‚  Ã‚  Ã‚  Ã‚  Overall, the tattoos are used to recognize who the people are in each tribe. They specify things such as rank and faith. There are eight ranks among the Maor...