Corporate Social Responsibility †McDonald’s Essay

McDonald is one of the most renowned fast food restaurants across the globe. The vision of McDonald’s was coined by Ronal McDonald who identified the need of its target audiences and tailor made the products as per them. The organization has established a value proposition for the target audience on the basis of a penetration pricing strategy that has appealed to the people in almost every country. Being a tough competitor to many fast food retailing giants such as the Burger King, KFC etc, the organization has implemented an adaptation approach for every country that it enters. This implies that McDonald is willing to change its product portfolio and other strategies as per the expectations of the customers in the newly entered market. This allows McDonalds to create a link with the target audience 1 McDonald and synchronize with their taste and preferences. For instance, when McDonalds entered the Indian markets in 1996 with its famous beef burger, it never expected that the Indian people will boycott the product because of their cultural norms and tradition. This forced the company to re-evaluate its strategies and introduce a new product â€Å"Aloo tikki† burger (Burger with potato stuffing) which was in line with the Indian sentiments. â€Å"Aloo tikki† has been one of the most preferred snacks for the Indian markets. Although it is not at all a healthy product but still it is in the taste and preferences of the customers. Therefore, the product was customized according to the customers. In the Australian market, the organization has even changed its brand name recently and is opening its outlets by a new nick name ‘Macca’. This is the extent of the adaptation strategy that the world has witnessed. Previously no organization has taken the initiative of changing its brand name to appeal to the target audience but McDonald has undertaken the same only to create a relationship with the target audience. The notion of corporate social responsibility has gained a lot of popularity in the recent past because of the increasing involvement of the organizations in the day to day life of the people. The concept states that an organization also has a lot of responsibilities towards its stakeholders that includes its employees, customers, suppliers, banks, financial institutions, government and the society on a whole. Therefore, the organizations should not undertake any activity that goes against the interest of the society. In fact, every organization should undertake activities that create some kind of welfare for the entire society. For instance, many organizations goes to the backward areas and provide free medical checkup for the people, distributes medicines, provides education to the children, spreads awareness regarding the women empowerment etc. All this constitutes of the corporate social responsibility activities of an organization. This also helps an organization in creating positive brand image in the 2 McDonald minds and hearts of the target audiences because they might feel high of an organization and its activities. However, in the last few years, a lot many social groups and institutions have doubted the ethics of the company and have clearly stated that McDonald does not follow the concept of corporate social responsibility. This is mainly because the organization has been introducing numerous products in the market that are harmful for the health of the customers and increases the obesity level in them. In anticipation of higher profits, many a times, the organization might not follow the ethical code of conduct that might affect their sustainability in the near future. The same has been talked about McDonald’s because its products are just for the profits of the company and has a negative impact on the obesity level of the consumers. It is a very transparent fact that obesity has become a major problem across the globe and the same should be controlled in order to have a healthy life. However, many experts and doctors have identified obesity, blood pressure and diabetes as some of the rising problems amongst the Americans and amongst the people across the globe. Not only obesity gives rise to several serious diseases in a human body but it might also affect the confidence level of an individual. This is the main reason because of which many experts have imposed serious allegations against the corporate social responsibility of McDonald’s. In this reference a lawsuit was also filed on McDonald’s in the year 2003 when an obese man named ‘Ceaser Barber’ filed suit against McDonald’s for the unhealthy products that it sells that has led to high level of obesity. However, the judge denied the law suit and McDonald’s was relieved of the case. However, in another case McDonald was considered as guilty and unethical when Stella Lieback spilled coffee (purchased from McDonalds) on her pelvic area and filed a case against the company for selling such hot coffee. The court of law found the company guilty because the lady had suffered a three sixty degree burn. 3 McDonald Nevertheless, keeping the above discussion into consideration, I must state that the concept of corporate social responsibility does not states that the organizations can not develop a product portfolio as per the needs of the target audiences. McDonald’s has rightly identified the needs of the customers and have developed these products as per their taste and preferences. Since it is the need of the customers, it cannot be ignored by an organization manufacturing the similar product lines. The key concept of marketing states that an organization has to understand the needs of the target audience and develop the products to satisfy the unsatisfied needs (Azad, 2011). The same task is being followed by the organization. The competing brands such as Burger King, KFC, Domino’s, Pizza hut and many others are also manufacturing the fast food items as per the taste of the target audiences. Therefore, McDonald’s also has to remain in the competition for obtaining a sustained growth in the market place. Above all, McDonald’s is not forcing any individual to purchase the product. It is the free will of the target audience to purchase the product from the organization and consume the same. If the consumers have deep respect for the organization’s effort in the past few decades and have a liking towards its product, the same cannot be categorized as unethical or against the concept of corporate social responsibility. As a consumer I have deep knowledge about the product that McDonald’s sell and its impact on the health of the consumers. The law of many countries states about the provision of ‘caveat emptor’ which means let the buyer beware of the products or services that they buy. This implies that the consumers are themselves aware of the products and if they are purchasing it with free will, the organization cannot be held responsible for it. In a nutshell, I feel that corporate social responsibility does not mentions anything in black and white in reference to the product’s quality. It just states in broad that the organization should not go against the interest of the society. McDonald’s, by no means, is going against the society. Rather the organization is undertaking a genuine attempt to serve to the needs and 4 McDonald wants of the target audience (Sharma, 2012). This should be appreciated by the stakeholders to encourage the efforts from McDonald’s in the future. I would like to conclude that there cannot be a universal standard for developing the product. It is highly dependent from situation to situation and should not be blamed on corporate social responsibility of the organization. References Azad, P. (2011). Marketing Management. APH publications Sharma, S. (2012). McDonald’s strategic management.

What Was More Important In Choosing A Successor Religion

Although, source B and D have evidence that religion as still a slight factor that was taken into consideration. Source B is a historians summary of the events surrounding Lady Jane Grey brief reign. It begins to state how towards the end of Edwards reign he and Northumberland were very aware that his successor would be his catholic sister, Mary. They planned to alter the succession in order to ‘secure Protestantism. ‘ This part of the source clearly shows how determined Edward and Northumberland were at keeping the protestant rule over England.This is because they had spent Edwards rule converting the country to Protestantism and building up power under this religion and if this were then to be changed to Catholicism then the main concern would be the loss of power for some, including Northumberland. In a way, the reason religion was being considered over legitimacy is because Northumberland had convinced Edward to do so. There is no hiding the fact that Edward would do most things that Northumberland would tell him to so what would stop him from altering the succession act if that is what Northumberland wanted.If Protestantism were to continue as the ruling religion then Northumberland loud be able to keep his position of power and if this religion were to be continued with the rule of Lady Jane Grey then Northumberland powers would have increased due to the fact that his son was married to Jane Grey. Whereas in the second half of the source it says how Mary was decided as successor and done by the power of her legitimacy. She was crowned successor because she made it so there was ‘a much wider appeal to legitimacy and a careful avoidance of religious issues. People appealed because she avoided religion, showing that is was not an influential aspect cause people didn't have a great concern towards her being a catholic, and because she based her appeal on the fact that she was legitimate because her father was Henry VIII, the people cared mor e for the relationship of royal blood. The fact that this source is written by a historian is beneficial to the comparison Of which was more important, religion or legitimacy, because he's able to give a over view of the events without the influence of any bias compared to if the source were to be written by someone of the time.Overall this source shows how although religion may on been put into consideration ND may of been really important to others, it doesn't stop that legitimacy became the final decider of who would be successor; going against that ‘in 1 542 and 1 558 religion was more important consideration then legitimacy in settling the succession to the crown. ‘ Source D is also showing how both religion and legitimacy were used to decide a successor. Source D is written by a servant of the king of Spain from the courts deciding on the arrangements for Mays successor.Although it's written by a slave I doubt there would be much bias because he is a servant of the King of Spain who as no interest in the succession and the fact that he will not gain anything from this due to the arrangements in his and Mar's marriage contract. The source begins by saying how the Privy Council had to persuade Mary to agree to Elizabeth as her successor because Mary did not want this to be the case seeing as Mary had converted England to Catholicism after Edwards rule as a protestant and now another protestant would be placed in rule causing her efforts to become meaningless.However, she did agree but with the terms that Elizabeth will: ‘maintain the Old religion as the Queen had restored it; and he other that she will pay the Queen's debts. ‘ Therefore, Elizabeth is chosen as successor completely due to the fact that she has the highest standing of legitimacy but Mary does not want her efforts as Queen to be over looked and disregarded which is why she wishes for Catholicism to be maintained. This agreement is carried out even though Mary knows tha t Elizabeth is most likely to break those promises which show that all Mary truly cares about is legitimacy.As long as the Tudor blood line continues in power, religion does not alter the choice of successor. Again, religion may be considered and important to some yet the decision of successor will always depend on their legitimacy because that's what everyone knows truly counts. Both of sources B and D show how religion may of been important to certain individuals but legitimacy would always over rule. The power of legitimacy is shown within sources A and C; Source A is from the third succession act written by Henry VIII with the permission of the Privy Council.It states how after Henry and Edwards death, then the thrown should pass to Mary and her heirs, then onto Elizabeth and her heirs if Mary were to die without any children. Religion is not mention once within this source because Henrys main concern was to provide the thrown with Tudor successors for years to come. We can tell that religion plays no part with Henry because he willing left the Catholic Church and created the Church of England just so he would be able to have control and grant himself a divorce from his first wife and another to come.His many wives also show his determination to provide heirs to the throne because he had 6 wives in order to create a son who would rule England after his death. Henry was so committed to making sure that the throne would continue with the Tudor name. Also due to this act being passed with the permission of the Privy Council shows that they too do not care about the religion someone has, as long as they fit the part of being ruler of England. No mention of religion and no concern towards what the future successors religious preference may be, the only thing that matters is who will be in control of England in the future.Now for the third time its going against the original statement. Source C is also going against religion being more important than astigmatic. It is a response to Marry letters claiming her right to the throne. The Privy Council are telling Mary that it is Jane Grey who is the rightful successor to the throne due to letters Edward wrote before his death and that due to the divorce of her mother and Henry VIII it causes Mary to be illegitimate.Legitimacy is used within this source to strengthen the position of Lady Jane Grey and weaken the position of Mary. They use it to say that Jane Grey is clearly the right successor because she has a relation to Henry VIII, yet even though Mary is his daughter they choose to disregard her because of a succession act that called her illegitimate even though later on that succession act was over thrown by the third succession act.Even though religion isn't mentioned we know that this response has been written because Edward was desperate to have a protestant as his SUccessor which is why so much weight is put on Edwards ‘Great seal of England. ‘ The PRI,y Council know they h ave a very slim chance at making Jane Grey successor over Mary' but they were willing to try. Yet in the sense of this source it heavily relies on legitimacy, even though Jane Grey isn't the true person to be next in line. The Privy Council have an agenda and purpose that they are trying very hard to fulfill.However, we know that they actually failed to place Lady Jane Grey as the rightful ruler of England because Mary was able to gain the support of the people who believed and knew she was the rightful successor due to her father being Henry VIII and Lady Jane Grey only being a cousin. This source shows how true legitimacy is much more powerful than the word of an existing King. Over all, there is without a doubt that between 1542 and 1 558 elision was not more of an important consideration over legitimacy when it came to choosing a successor.

Burgertown Report Research Paper Example | Topics and Well Written Essays - 1750 words

Burgertown Report - Research Paper Example 1.2 312 Staff Cost 127664 0.74 94.952 Total Variable Cost 406.952 Marginal Contribution 260000 0.00 295.048 Fixed Cost 83 Depreciation Cost 25 Total Fixed Cost 108 Profit Before Interest 187.048 & Tax (PBIT) Interest 30 12% on Rs. 250000 Profit Before Tax (PBT) 157.048 c) Break Even Point Fixed Cost / Marginal Contribution 95170.96 Per Unit As you can see above that by producing 95,170.96 units the total sales realized would be equal to the total cost and thus the firm would be under Break Even situation meaning thereby that they would be a no profit no loss situation. d) Margin of Safety Actual Sales - Break Even Sales 164829 (in volumes) The Firm is in a better situation as the Margin of Safety is in a much strong position both in terms of quantity as shown above and in percentage as shown below : = Margin of Safety / Total Sales * 100 164829 / 260000 * 100 = 63.40% f) No. of units to be produced extra to gain additional profit of Rs. 50,000 PARTICULARS No. of Units Rate Value Sales x 2.90 2.90x Variable Cost Cost of Meals x 1.2 1.2x Staff Cost x 0.74 0.74x Total Variable Cost x 1.94x Marginal Contribution 0.96x (Sales - Total Variable Cost) Fixed Cost (Break up given below) 173000 Depreciation Cost 25000 Total Fixed Cost 198000 Profit Before Interest 237048 & Tax (PBIT) (Stated that the profits would be 50,000 additional than the earlier profits Also Marginal Contribution = Fixed Cost + Profit Before Interest & Tax Therefore no. of units produced to achieve an additional profit of Rs. 50,000 would be (237048+198000) /... Some limitations are typically due to the lack of precision in the numbers (e.g., what is the actual price, is it purchase price or life cycle price) and getting the precise figures for fixed and variable costs. Beyond that, it is limited by its total focus on the quantitative elements of a business plan and doesn't consider competitive reactions, customer needs, etc. http://books.google.co.in/booksct=result&id=958o8MoaYmMC&dq=high- low+method++variable+labour+cost+per+meal+and+the+annual+fixed+labour+cost.&ots=RibYVyeuS7&pg=PA133&lpg=PA133&sig=ACfU3U2ievG4GwJltFY_kQEL94YQYXEaKw&q=high-low+method++variable+labour+cost+per+meal+and+the+annual+fixed+labour+cost.+#PPA135,M1

Melissa Richardson Essay Example | Topics and Well Written Essays - 1750 words

Melissa Richardson - Essay Example While discussing in more details, it can be said that she was very well aware of the fact that the role of a sales manager goes much more beyond the job responsibilities of a normal sales executive. She was to some extent aware of the fact that the sales manager needs to supervise the work done by the team members and has to take in to account the review of the progress of each employee in regards to his or her target achievement. She also had the idea that as a sales manager, she needs to provide significant motivation to the sales executives on a regular manner, so as to enhance their performance on the job. It is important to highlight that there exists a significant difference between the roles and responsibilities handled by a sales executive and sales manager. Talking on this note, it can be said that the traditional job responsibilities of sales executive comprises of leading the sales force of the company for acquiring sales of the company’s products or services. The k ey roles of a sales executive involve planning, organizing, implementing and monitoring of the sales executive of the firm (Jeff 18). Talking in regards to the role of a sales manager, it can be said that the job responsibilities include hiring the sales force, managing and motivating the sales team, achieving the sales target for the company. It is also important to say that the sales manager has a very crucial role in managing the sales turnover of the company, planning the promotional activities and devising the sales strategy to generate product and service sales for the company (Miller 5). Talking from the view point of ColorTech Greenhouses, Inc., it can be said that the job role of the sales executives for the company comprises of developing the accounts or business prospects of the company from large as well as small customers. While talking about the job role of the sales manager, it can be said that apart from managing and motivating the sales team, a lot of paper work is also involved on the job role of the sales manager (Booth and Cates 3). 2. It can be said that Richardson in an attempt to develop a high level of compatibility for handling the new responsibilities in a job focused on doing a number of right things. The very first thing that has to be mentioned is the fact that Richardson enrolled herself for a sales manager training course. It has to be highlighted that this particular action of Richardson was fuelled by the expectation that the course will help her to learn the necessary steps that will help her to manage the new responsibilities. The second most important thing that was done correctly by Richardson is to use her time listening to Spanish language, since she expected it will help her to develop a high level of compatibility with the other employees of the company, who prefer to use Spanish for one to one interactions. The third correct thing that was done by Richardson was to develop and design a motivation program that will help to boost the motivation level of her sales team. It also has to be highlighted that Richardson in her interest to develop the level of compatibility with the new job requirements took a few wrong decisions. First of all, she should have dropped out from the previous sales management classes she was taking since she felt they did not add much value to her. Second, the issue of not taking Spanish language classes to develop her language compatibility was also a very wrong step. It can be said that Richardson should have dropped out from the first sales management course and should have opted for a small course on management. The small course on management would have helped her in developing a level of familiarity with sales, leadership as well as the issues related to the paperwork. Also, she should

Choose the topics relevant to second term lecture material and Essay

Choose the topics relevant to second term lecture material and research the topic in more depth - Essay Example (Steger, 2003: p. 37) With regards to the large supply of available work force in the labor market, medium- and large-scale businesses are taking advantage of hiring competitive employees. Likewise, it is also crucial for businesses today to actively participate in the trading of goods and services in the world market. As part of discussing the valid reasons that makes it important for modern managers today to have a good understanding of the process of globalization, a literature review will be conducted in the study. To give the readers a better understanding of the subject matter, the first part of the literature review will discuss about the general information and the main purpose of globalization followed by analyzing the factors that makes it important for modern managers to have a good understanding of the globalization process. Prior to conclusion, reasons behind the need to implement and promote cultural diversity within the work environment will be tackled in details. Globalization is â€Å"a process of interaction and integration among people, companies, and governments of different countries which is driven by international trade and investment through the use of information technology.† (The Levin Institute, 2008) Basically, the concept of globalization allows business people to maximize their available financial resources by taking advantage of the low-cost products and services that are readily available from developing countries. Because of the differences in monetary exchange rate, large-scale businesses from developed countries are able to purchase more homogenous products and highly competitive human resources at a much lesser price. Therefore, large multinational companies could easily compete with small-scale local businesses by being able to offer homogenous products to its target consumers

From what frequent activity do you derive your greatest joy Why is Personal Statement

From what frequent activity do you derive your greatest joy Why is this activity meaningful to you, and how does it shape your perspective on life (500 words or less) - Personal Statement Example Athletes were the epitome of power for me and, of course, I imagined myself playing. I never missed Yankee games and patiently waited for the day I would come to the stadium with my dad. However, it was not all I wanted to do in my life. Growing up, I was becoming more and more interested in the strategy of the game and baseball coaching seemed to be the best role I could have in my life. Everything changed when I had the opportunity to try myself as a coach in 11th grade. I started volunteering as a coach at the 68th Precent youth little league in Brooklyn, New York. I recollect this experience with a smile on my face because it was so great to help little kids to succeed. I was more than a coach for those kids; I tried to be a role model for them and showed that good deeds always paid back. Several children in my team had special needs and I felt really great helping them to boost their achievements in sport and in life making them more open for communication and new things. We shared many special moments with the team; even though not all of them were happy, there was a special atmosphere that surrounded our communication. All those kids reminded me of myself; I experienced the same problems, felt badly when I could not play well and was excited when my team won the game. Overall, I understood that baseball coaching was what I needed to do to be happy. This coaching experience explains many things to me. I realize that many things in life are not about winning. It is more pleasant to be happy and share happiness with other people. Brought up to be over-achievers, my generation often strives to win under any circumstances but sometimes victory does not make people happy. Victory does make people feel better for some time, but this feeling disappears and leaves nothing after it. All in all, I like baseball because it is more than a game where one should win. I treat this game as memories about my

NASA General Aviation Propulsion (GAP) Diesel Engine Research Paper

NASA General Aviation Propulsion (GAP) Diesel Engine - Research Paper Example NASA’s General Aviation Propulsion (GAP), started in the 2000, is one of the programs that have pioneered to revolutionize the aviation industry and transform the development of engines of future. The aim of the program is to develop an innovative engine which ushers in affordability, comfort and reduced cost for the aviation industry. The new engine is to reduce noise and vibrations and load on pilot for monitoring the plane, thereby adding greater comforts to the passengers. The aim of the paper is to discuss on GAP programme implications in the aviation industry and describe the working and usage of two engines developed as a part of the project. The paper also analyzes the challenges faced during the development and aviation industry in general. The advantages of new engines in terms of cost and efficiency have been dealt in detail in the paper. The new programme has been developed by NASA in collaboration with Advanced General Aviation Transport Experiment (AGATE). The GAP engine runs on 200 HP, liquid cooled, two stroked engine that runs on jet fuel. The engine is expected to cost half the price of conventional engines of 200 HP. This would make the new engines a major success in terms of fuel efficiency by reduction in the dependency for leaded gasoline thereby improving maintenance, passenger comfort and ease of use. Teledyne Continental Motors, Aerosance Cirrus Design, Hartzell Propeller, Lancair and Mod Works together partnered with NASA to develop diesel engine, an advanced piston engine. Although being heavy diesel engines are the reliable engines which combine technologically advanced construction coupled with two stroke engine. The GAP diesel engines offers noise and vibration free facility to the passengers with low speed propellers, feasible technology to use. With less than one-fourth of fuel consumption as compared to the current engines, the new GAP engines offer reliability, comfort, and greater control over the design and process

Engineering Ethics Essay Example | Topics and Well Written Essays - 1250 words

Engineering Ethics - Essay Example The suicide prevention devices develop the bridges’ and the skyscrapers’ ability to reduce suicide attempts. The engineers are required to perform their daily duties with excellent competence in order to scientifically manage and maintain rapid traffic flow from reducing by onlookers observing a suicide scene. Suicide scenes normally slow down traffic. Excellent competency in this area includes the compulsory duty of going out of one’s way to ensure the approval and acquisition of the suicide safety devices. Excellent competence includes the engineers’ required task of explaining the many benefits of purchasing the suicide prevention devices to the people having the financial ability to pay for the high-value suicide prevention devices.In addition, the engineers must issue statements in an objective and truthful manner; the engineers must state that the suicide prevention devices are needed for the company to prevent the further loss of lives as well as da mage to property. The engineers should convince the financial sponsors of the suicide prevention devices that the high cost of the suicide prevention devices is minimal compared to preventing the continued trespassing on the property. The engineers will convince the financial sponsors that the suicide prevention devices it would less costly to buy the suicide prevention devices compared to damages that will translate to damages on the bridges and other possible high places where a person can jump off to one’s immediate death.’s immediate death. The engineers should act in a professional manner for every employer or client and to avoid conflicts of interest. Professional manner includes informing the employer that the suicide prevention devices are compulsory equipment that will increase the use capacity of the bridges, roads, and other high buildings to reduce the suicide rate in the area. In addition, the

Business Model and Strategic Plan Essay Example for Free

Business Model and Strategic Plan Essay For any journey the path must be defined with clear and recognizable details for it to be successful. The concepts of markers and landmarks which define the direction of a journey apply to that of any business. We need detailed plans and objectives as well as landmarks and directions we would like the business to travel. The objective of Two Brothers food truck is to create a trusted and popular place for people of the Wenatchee valley to enjoy a quality meal using locally sourced goods and services at a value which all residents of the valley can easily afford. With this detailed strategic business plan we will discuss the concepts which will guide our plan and the obstacles we may face and how we will work to overcome them. Strategic Objectives, Measures, and Targets The objective is the same in all business and that is to keep the business operational and profitable. The profitability of any business is the main reason for which we strive to open and operate businesses; this fact will be  the main reason to implement fundamental financial objectives. The concept of Two Brothers food truck is to keep costs low, maximize profits while maintaining quality ingredients and service to the consumer. The main factor which way affect the profitability of the food truck is locally sourcing fresh ingredients due to the grow cycle of our region. At some point the truck will have to purchase items from a vendor or local grocer to maintain inventory levels. However the other menu ingredients like breads, meats, and dairy items will in most cases be readily available thanks in part to the availability to local butchers and dairies, we plan on baking our own breads. Thanks to the lack of competitive restaurants using locally sourced items we see no issues wit h these items. Methods of Monitoring and Controlling Two Brothers Strategic Plan We understand the importance of a happy employee and their relation to happy customers and relationships play a major role in any business. We strive to build relationships with the community and place high regard on personalized service to each person that visits Two Brothers whether it our guests are local or people visiting the Wenatchee valley. One major way we intend to ensure this will happen is to always empower our staff and make our staff feel like they are part of this business and guide them to feel as emotionally invested in the ideas and concepts of Two Brothers food truck as we do. We plan to offer incentives like shift meals, paid time off after time invested in the company, profit sharing, company events, and bonuses for college students whom receive exceptional grades, we feel the food truck should be a stepping stone and an example of characteristics they can take with them into their careers. We feel that investing the time and energy in our staff and showing them we care as much about them as we do the business will encourage them to feel the same and want to invest time and energy in our customers to ensure their return business and the customers overall satisfaction. Marketing and Information Technology Strategies and Tactics In today’s era of social media and more and more people using their mobile devices for everyday operations we feel we need to maintain that connection. Luckily for Two Brothers food truck the Wenatchee valley is relatively small and offers great coverage for mobile data with most carriers. We would like  to take that a step further and offer a Wi-Fi hot spot as well as charging stations for most devices, we would like to power these items using mainly solar energy to add to the concept of a sustainable culture we are trying to maintain with the business. We understand the importance of technology and social media in the operations of business and how technology can be an aid in our business operations. We plan on focusing our attention on sites like Facebook, Instagram, and other social media outlets to advertise our business which will provide the customer with daily information on specials as well as access to coupon programs we provide. Using social media will provide an outlet for our customers to provide reviews and feedback on our business. Many people feel that bad reviews can hurt a business; we feel that bad reviews provide an opportunity for us to make a new friend and change a process which may harm our business with future guests. Two brothers would also like to develop a smartphone application for iOS and Android which we find is also lacking with many businesses in the Wenatchee valley. This application will also provide instant access to our business as well as letting us track our market. As far as marketing outside of social media we plan to brand our image using items like car clings, bumper stickers, clothing, and sponsorship of local team sports, we feel that the Wenatchee valley is a closely knit tight community and word of mouth and these visual cues will travel fast into making Two Brothers a household name in the Wenatchee valley. Ethical, Legal, and Regulatory Issues Regulatory conditions for mobile food service entities like Two Brothers food truck are rather strict in the Wenatchee valley. We will need to focus on consumer safety within the regards of the regulations put forth by the local health department and maintain or equipment and employee paperwork to remain compliant with these standards. Another important element of the food truck will be a base of operations where we store product and prep for day to day operations. This facility will also have to fall within the guidelines set forth by the health district to ensure food and consumer safety. Two Brothers also plan to offer beer and wine at some point in the future operations of our food truck which is legally allowed in Washington State. We will also have to follow the guidelines set forth by the Liquor Control  Board which are monitoring levels of service, age appropriate clientele, and ensuring on premise consumption only. All of these aspects will be factored into our operational details and regulations will be posted per Washington State RCW’s. Business Model and Strategic Plan Part I The goal is to bring a cross section of favorite foods to the community. Some of these will consist of a local high school favorite the Zombie. The Zombie is fluffy dough stuffed with a variety of meats and cheeses then baked to perfection. Other culinary options will include the popular Cuban sandwich as well as bratwursts, homemade fried chicken, fresh cut fries, and several types of wings and sauces. The goal is to bring in as much locally grown items as well as using local providers for most of our items, keeping it home grown is one of our mottos. We also plan and scratch making as many items as we can to provide the highest quality and freshest product possible, another concept lacking in our town. The goal is to bring the highest quality foods for the most reasonable price that we can. I our idea will be to closely follow what Costco tries to bring to their customers. The goals of Two Brothers food truck are to bring items to customers with little or no access within walking d istance to their locations. We will highlight our operating times to ensure each location we stop at will have ample time to order and receive their items in a fashion congruent with their time frame. We will also provide an â€Å"Order Early† option via text, email, and phone orders so that clients will be able to bypass lines and pick up items whilst on the go. Wenatchee is a smaller mid-size market with many businesses and average options for quick lunch options. Wenatchee offers the same fast food and casual dining as larger cities with a sprinkling of mom and pop restaurants which make up the rest of the options none of which offer high quality ingredients with reasonable pricing structures it is usually either quality or fair price, Two Brothers will accomplish both high quality and fair pricing by operating on volume sales to move business. The plan for Two Brothers is to hand craft all possible food items to cut costs and increase quality of our products because we believe that the more hands something touches through the supply chain the more cost it involves in the end product. This will set us apart from most other options locally and  create an amount of exclusivity of market. What will also help Two Brothers is the relative lack of food trucks within the Wenatchee valley area. We plan to monopolize this fact and create a structure where we remain the top contender with first to market entry with home baked breads, oven roasted meats, and locally grown produce (when available). We will market on our commitment for high quality, price friendly foods which focus on family and togetherness. The vision that I see for the Two Brothers is for it to grow into a family run business with maybe two to three locations in total in the valley, keep it home grown and support the valley by staying true to family, friends, and c ommunity. While the quality and reputation of the establishment are paramount, so is the success of profit. Once I am able to show continued growth and a solid profit margins the possibilities are limitless for expansions. Are good profit margin will also allow for commitments like sponsoring a little league team, giving us a positive public image. The guiding principles or values would be to stay true to myself stay grounded if the business does become a success, and keep my promise to the customers by providing them with fresh food and a fun experience at Two Brothers. The culture of the business reflects my culture and that of my family, and when I say culture I mean that of respecting everyone whom we interact with. We will have a diverse menu because I want a diverse crowd. The social responsibility and ethics would be making sure we only provide fresh ingredients, only buy from the best, and never serve anything that is subpar our internal motto is create what you would want to eat. I will not hesitate to take the opportunity to make things right and apologize on behalf of the business, always treat others the way I want to be treated, and with respect. The business cannot be a success if the mission or vision statement is not only followed but also if the staff and owners do not promote what they inspire. The vision is to have the business grow, but it can do only that if the customers are treated with respect. We as a business must keep our word or promises on the service and products we say we will deliver on. For the business to be successful every promise made must be followed up by not only the owners, but also by staff, and those who we conduct business with Two Brothers. The only way to maintain a competitive advantage over larger chain restaurants, sandwich shops, and fast food joints, is to keep the promise we made in our mission statement,  and continue to stay focused on what is most important, the customer. Strategic Plan Part II: SWOTT Analysis The business world of today the rate of a business succeeding is far outweighed by the rate at which they fail and this needs to be understood when undertaking these endeavors. One of these factors to success or to failure is external factors and how they will work in the operations of a business. In this paper there will be a definition of some external factors for the Two Brothers food truck and how well the business adapts to these factors. We will analyze the supply chain and as well as the operations into consideration along with the identification of other issues and opportunities that may happen. Economic, Legal and Regulatory Forces and Trends One of the biggest driving external forces that can impact my business is the need for people to know where their food is coming from and that it is a good and healthy choice for them. Today’s focus on obesity has many people turning away from the fast food chains like McDonald’s and turning to options like Chipotle for healthier options and knowledge that their food is coming from excellent sources and is handpicked as well as made fresh daily. The Wenatchee Valley is very compact so the ability for people to travel for lunch is easy except the only real options are fast food restaurants dominating a large percentage of the choices. Because these health trends are extremely popular among the many in the valley it is wise to include social factors of healthy living are a huge positive trend for the food trucks fresh philosophy. The active population of the valley is more likely to be health conscious because it is the goal to be in shape and fit with the amount of outdoor recreation in the valley and surrounding areas. Therefore, by eating healthy homemade options provided by the truck, the average Wenatchee resident is a positive external force. Competitive analysis as an external force that we can use to measure the possibility of success or failure or trends which may affect the business. Since the food truck is in the Wenatchee valley and we are known for our agricultural history there is a large population of Hispanics thanks in part to the long history agriculture and the need for skilled labor. Mexican cuisine and  Ã¢â‚¬Å"Taco trucks† are quite prevalent in the area and a different style food truck would be an outlier among the usual fast food chains and the family-owned restaurants. This provides an advantage as the food truck has something new, and different to offer. In addition, the resta urant is mobile and can be available in various areas gives it advantages over restaurants and most other food trucks since most are mainly stationary and no longer mobile. Because the food truck will be in a mobile we can monopolize areas where many people work with the least amount of food options available, we have to cater to them this way and offer a quick high quality option for lunch. The Wenatchee valley also has many spots for tourist exploring attractions of the city and events that could support the food truck. Since the warms temperatures of the valley in the summer and the mild winters, I expect people to at least stop for food or for something to drink year round as well as eventually becoming a destination spot for locals. External technological forces/trends could go either way depending on how the business is opened. First impressions do matter – as much as businesses do not want them too especially in the era of social media. Wenatchee is a smaller town so word of mouth spreads quickly via sites like Facebook, Instagram, and Craigslist so in this situation, it is very important that the food truck makes a strong first impression. Also the local newspaper is a popular source of information to the valley and perhaps some sort of coupon or deal in the newspaper would be a good way to attract residents to the restaurant. Because the written part of paper has its counterpart on the web, online advertising would probably be an attractive option in attracting the many tourists which visit the city all year round. Supply Chains Organizations Impacts Considering the resource logistics for any business, a strong force that can negatively/positively affect the food truck is the cost of transportation of materials. Originally, the plan was to hand pick fresh material daily through local growers and vendors. However, this would be inefficient and extremely expensive. It makes more sense that these material are obtained from a local source which can deliver on a weekly basis. These items should be items that would definitely have to be locally or regionally located because they have to contribute to the buy local stay local theme. For  example, the vegetables would mainly be locally grown within the season and meats locally purchased and regionally harvested while any baked goods would be homemade by us using regionally sourced materials. Identification of Issues or Opportunities Culture Culture is another internal force, which can make the food truck a great and popular option. Having a family-owned business with a small group of friendly employees makes a huge difference in how a local business is perceived. Hiring employees who not relate well with the business owners generally results in employees perform their duties but may not love the business or take part in the enjoyment that the owners may have in operating the business; in other words, these employees will do their job but they will not have the passion that family has operating the business. Generally, the friendly service that customers will receive from the deli will likely be an incentive for them to return again. The feeling should be relaxing enough that customers will want to continue to hang out after their meal if they have the time. Over time, places like these become a sort of â€Å"favorite† hang out for people; this is very similar to how bars become places where people can hangout and relax while socializing and eating. With technology being so prevalent and because this is a tight knit valley, it is expected that people will have want to socialize so providing portable seating will be an important element. Leadership Leadership is an essential part of any business and can lead to better efficiency. It’s very important for the business to have a good set of leaders. In a small business situation the leaders should be the owners, there is a sense of warmth and gratitude when being greeted and served by the owners/operators. Sometimes, a customer may ask a certain question that requires a bit of prerequisite knowledge about a certain type of food or product and to answer the question. When the owners are available, and a part of the general operations, that knowledge is passed on the other employees when the owner is serving guests. Good leadership also is integral to making a business run smoothly. There usually has to be someone â€Å"in charge† that can direct people around in case they are lost. In this  case, if an employee is making a certain product and is confused on how to finish it or continue with it, the owner can usually step in and aid in the completion of the product. Therefore, a good leader will run the business in a smooth manner while the lack of a leader can result in the business losing money because of customer dissatisfaction (due to problems such as excessive wait for food, bad service, bad food, etc.) Strategy The internal strategy will be to keep consumers pleased and to keep their visit to the food truck memorable so they would want to come there again. Operating the food truck as a fun family oriented business will keep people hopefully wanting to hangout and comeback for that family open arms feel. Possibly providing outdoor games and events will give the customer something to keep them occupied and enjoy their stay. To keep the menu a bit unique, there would be a diversified menu by serving specific options and specials on different days of the week. There would also be incentives provided in the form of discounts, punch cards and options for catering a large group of people, such as parties, weddings or other events. Economic Economic forces and trends that can benefit or work against the food truck are most definitely included the price of oil and prices of raw materials. Because transportation is a must in any business to bring items to the truck and the truck to the clients, rising gas prices will hurt business and cost more. Similarly, a lack of local items in the area will also exacerbate the situation and raise prices of raw materials to be used by the food truck. Nice weather in the summer and good snow in the winter increase the draw of tourism to the valley this would increase the number of potential customers increasing business. Regulatory In regards to regulatory forces/trends that would affect this business would be the health inspection and how they regulate length of time a certain product is fresh. As an example, if health regulations of food trucks are usually more stringent and regulated than say a brick and mortar business since the food truck has the ability to become mobile and the options of  safe storage of foods is limited more so than the regular restaurant. By not following health procedures and safety, laws would be broken and there would be the risk of the business closing or people being hurt by contaminated foods. Because this is a small food truck business, it would not be too difficult to make changes unless the changes are extreme – like the change corresponding to the reliable sourcing of local goods. Making changes to the menu or making different items is usually just a change in how a certain product is prepared. Because food trucks usually provide food made on premise and is easily adaptable to many items this will not be very difficult if changes needed to be made. However, if people were to ask for particular items or drinks these would have to be purchased and that could take some time for delivery. The food truck is a small scale business; it is easier to apply changes than it is for bigger businesses that may be spread out in several locations. Global The most recent global issue for most business right now is the price of oil. Gas keeps the trucks moving and the equipment operating whether they are buying items, operating as in cooking food items, or moving from location to location gas is an unavoidable cost and rising prices could pose a threat to the sustainability of the business. Other options of clean energy can be examined to ensure the best operating options for the business. Processes and Systems Providing great service seems almost nonsensical as every business strives to do so. Small businesses have to make greater strides in this department. Consistency is the key in order to be consistent a system or process is needed for every detail. When there are definite procedures for the everyday tasks the employees and the customers know what to expect. For instance the opening and closing procedures will have specific tasks and duties every day. This type of consistency will keep a positive momentum. Strategic Plan Part III: Balanced Scorecard The reason an individual opens a business is to be successful and make a profits to provide as their livelihood. My vision and my mission for my  business are to be one of the most popular food trucks in the Wenatchee Valley area. In addition, should be a highly respected business and not just another business serving food. Getting to know the customers on a personal basis and prove friendly service that is appreciable and that leaves customer with a sense of superior service that keeps them coming back. But mostly, the food truck will provide great food that people will enjoy to eat and crave. The vision for the food truck is to see it open and available to travel to multiple locations throughout the Wenatchee Valley so that the entire valley can access the unique options we offer. Financial Perspective Because the initial location will be near the main medical facility and high school in the southern part of the valley, it can hold a considerable market share over other restaurants in that area of the valley since no other locations exists. After that the financial perspectives include market share, the vision influences the market share in this way and it allows for enhancement of profitability and the competitive position. More restaurants around the valley use the same supply chain operations that the initial food truck would have, keeping the costs relatively the same. Increasing the number of food trucks would, also help to lower prices of raw materials because the business would be buying larger quantities for more trucks and use volume pricing. This in turn would reduce the cost of spending but would increase the profits. The mission values are to provide great tasting food to a large variety of people of different social groups and to provide great service. To achieve such a goal, it is very necessary that some objectives for customer service and employee satisfaction are put into place. Employee Perspective Obviously, the amount of satisfaction that the employees will have will translate to a higher level of service they provide to customers. Therefore, increasing employee satisfaction is a must for the food truck. Stimulating and offering incentives to the employees is a great way to keep them productive. A method of stimulating the employees would be to rotate the duties. A rotation of duties ensures that all of the employees understand the functions of the different stations but they also understand all the cleaning duties as well and knowing each station helps in the overall  understanding of the business. This, in turn, affects their productivity and how they relate to the customers. The satisfied customers, in turn, helped to enhance the customer’s value perspective in areas such as customer retention and customer value. Providing warm, friendly service is an asset to the food truck will have and will set it apart from other options in the valley. Customer Perspective An objective that should be maintained is to keep the same level of service and customer satisfaction going throughout time. Ways to measure customer satisfaction is how customers react to the food truck on social media sites such as Facebook and Craigslist or frequency in which they visit. Offering a punch card with a reward is way to measure the frequency that they visit the food truck. Obviously, a majority of people frequenting the food truck signifies that the truck is a popular destination and signifies the mass popularity of the truck. Noticing changes in trends can help an owner to understand where problems may exist. An important strategic objective that should be respected in the organization of the food truck is keeping service quick and without any hassle and maintains a high level of quality and service. Process of Internal Operations To achieve this objective, the food truck needs to, again, maintain a fast and reliable service plan for the company. This requires planning, as the employees need efficiently to produce the product that the customer wants. This is not only encompassing the employee perspective but also the customer service perspective. Popular restaurants usually have a method through which they create menu items in an efficient manner. They create recipes and options on the menu which staff and customers can use to guide their experience and production processes. This orderly method that will be developed is essential for the business to run properly because it reduces the work that the employees do and allows the customer more freedom in choosing how they want their foods prepared as well as options available. In addition, I feel like this will be a necessary feature of the food truck because other restaurant businesses serving food create items from various  ingredients and recipes will also be producing their products in a similar procedure. Therefore, to keep competitive and streamlined to business practices of the industry this method should also be used in the food truck. Conclusion Designing and building a strategic objective is a crucial element for any business to operate successfully in the world today. Creating a mission statement with clear and defined objectives will help guide the business through their operations and should be looked to consistently to maintain the objectives set forth by the business creators. By doing this the management and operations of the business will be understood and how the business relates in the marketplace and how to operate through growth and handle competitors. A foundation of objectives will maintain the core concept of the business when changes or shifts in the market place occur and when new strategies need to be developed to handle these changes. The foundation of any business operation is the consumer and the major influence on whether they become a customer for life is the employee. These two factors are the direct drivers for any business and their happiness can bring about failure or ensure success. When the mission and core values are established and clear then it becomes easier for these two factors to provide the success businesses need to remain operational and sustainable. Reference Pearce, John A. , Robinson, Richard B. . (2009). Strategic management. formulation, implementation, and control. United States: McGraw-Hill. Thompson, Arthur A. , Gamble, John E. , Strickland, A. J. (2006). Strategy: winning in the marketplace: core concepts, analytical tools, cases. United States: McGraw-Hill Companies. MacDonald, Denise. (2008, October 15). Mcdonalds marketing strategy. Retrieved from http://www.macdonaldconsultingservices.com/post/2008/10/McDonalds-Marketing-Strategy.aspx

Importance of Data Security and Data Safety Essay Example for Free

Importance of Data Security and Data Safety Essay To prevent companies from using or passing on confidential information to other companies without the permission of the person who the data is about, companies will need to protect the data. With the popularity of the Internet there are opportunities for thieves to steal their personal data. So the government set a law (data protection act) which is used to protect peoples rights concerning how data is used and you also have the right to see such information and have any errors corrected. Also organisation will want to keep data confidential because it will not want its competitors to know how the business is going. List the 8 principles of the Data Protection Act The Data Protection Act says the personal data should: 1. Be adequate, relevant and not excessive. For example college should keep students details and details must be just what is needed and nothing more. 2. Be processed in accordance with the data subject right. For example the person that the data refers to have the right to read the information about him/her and the organisation should provide hem/her with information they need. 3. Be accurate and be kept up to date. There is a duty to keep it up to date, for example to change an address when people move. 4. Not be kept longer than necessary. For example it is alright to keep information for certain length of time but it would be wrong to keep information about past customers longer than a few years at most 5. Be obtained and processed for limited purposes. For example the organization must use the data only in the way it is described and it must not use it for any other purpose. 6. Be secure. This includes keeping the information backed up and away from any unauthorised access. It would be wrong to leave personal data open to be viewed by just anyone. 7. Not be transferred to countries outside Europe without adequate protection. Unless the country that the data is being sent to has a suitable data protection law 8. Be processed fairly and lawfully. For example if you put your money at bank no one can transfer your money without your permission. (a) What is the difference between the Internet, Intranet and Extranet? (P8) Internet: Are public networks that allow the user to use any of its facilities. Intranet and Extranet: is like a private internet. It is like a website that is only accessible to the members of a business or company. The different between Intranets and Extranet is: Intranet: Allow the members of organisation to access the access the system with an organisation. Extranet: Allow the members of organisation to access the system from different location but only by the users who have been given access rights. (b) * What is a browser? Is programme that can read web pages, by downloading HTML code and that allows the browser to interpret the code to the web page. A browser displays web pages, keeps track of where youve been, and remembers the places you want to return to, the most used browsers are Internet Explorer and Netscape Navigator. * Describe the role of a browser when using the Internet, Intranet and Extranet Browser allows the people to access information, view images, hear music and watch video, in the term of intranet and extranet the browser allows user to share documents, access databases and allow group work. * Describe the role of email when using internet communications. You can send email to an individual or to a group of people at the same time, you can create mailing list so that you can write a message and send it automatically to number of people. Also you can send files such as pictures, word document and sound as attachments to your message. (a) List major threats to an organisation that could happen while using the Internet. (P9) 1. Hacking (use to steal the personal details and private files of company) 2. The spreading of viruses (use to destroy or damage the important files of company) 3. Internet fraud (taking credit card details from customers) 4. Spay ware (is biggest threat in the computer system which allows someone to log into your computer and use it for their own purpose) 5. Spam ( sending unwanted messages especially commercial advertising) Purpose of assignment In this assignment, I have to do research and get information on the importance of data security and data safety. M research must be from ICT sources and non ICT sources and by using the evidence that I collect I should explain the importance of keeping customer information confidential, the main provision of data protection act, the role of browsers and email in internet communications, the difference between internet, intranet and extranet, the major threats to organization from internet and finally a poster that explains the importance of data safety and data security. The assignment will also gather key skills portfolio evidence. M5 Physical Security: Use of security guards, locks, reinforced doors, windows and walls depending on what is being protected. Use of ICT to enforce security entry on doors, and protected areas of buildings i.e.: swipe cards, fingerprint ID, voice recognition. Firewall: This is a security device, which acts as a single entry/exit point for information and access to a computer system. All traffic must pass through the firewall and therefore a system is secure from external threats. A firewall usually sits between the internal network of an organisation and access by the internet. Virus Protection: It is usual for systems to have some form of anti-virus software installed and running in the background. All files and devices introduced to the system would be scanned, any attempts to alter system files would be blocked, and notification made to the user/system administrator. Preventing the use of floppy disks is a good method of eliminating one source of potential virus problems. Identification of Users: A system of user IDs and passwords is a simple method of preventing unauthorised personnel accessing the system. These should be managed by the system administrator. With this, only some users will have access to certain programmes and data therefore increasing the level of security on sensitive data. In addition, some users may only be able to read the data and not write the data. Other users may not have the ability to delete or even to access certain files. Encryption software: the data may be encrypted (coded) into a form, which can only then be decoded by the intended user. If the data falls into the wrong hands, it will be meaningless. Backups: To guard against the loss of data, backups should be regularly made. These backups should be stored in a separate place, preferably in a fireproof environment. Passwords software: Password protection usually involves a person typing in: * A User Name to identify the person. * A Password to identify the person. He should be the only one to know what it is. Computer viruses: which are programs that destroy the way computer operates without the knowledge of the user, there are huge numbers of viruses some are extremely malicious with the ability to delete or damage files and programs. Some of the threats that they cause to computer systems include: * Deleting data on the hard disk of the organisation computer system. * Enabling hackers to hijack the organisation system and use it for their own purposes. How do viruses spread: * CDs and floppy disks containing infected documents. * Emails containing infected attachments. Hackers: who gain unauthorised access to computer systems for the purpose of stealing and corrupting data, also gaining access to financial information about the organisation business or their customers for the purposes of fraud. Security measures may include * Each user should be given a user name and a password. * Computer usage may be logged. * Computers should be disconnected from a network when not in use. * Use a firewall a computer running software, which detects hackers dialling in to a network. Spam: authorised users downloading a web page or receiving an email with hidden active content that attacks the organisation system or send sensitive information to unauthorised people. Organisation can stop spreading of spam by using spam filtering software Spy ware: is software that is placed on organisation computer when the employee visits certain websites, it is used to secretly gather information about the organisation usage and sends it back to advertiser or other interested company to tracking the organisation system use .it can also slow down or crashes the organisation computer Pop up: Many company advertisers on the Internet by using windows that pop up in the middle of computer screen to display a message. They might also open when you click a link or button on a Web site, and they might open either over or under the window, you wish to view. Some pop-up windows can contain inappropriate content or can be a way for employee of organisation to accidentally download dangerous software (called spyware or adware) onto organisation computer. Infringement of copyright: Internet users are not allowed to copy or print some internet materials such as; video, music, files and photos without the permission of copyright holder and sometimes they may have to pay a licence to do so. Theft and fraud: credits card fraud for example people can steal the details on credits card and using them illegally to buy goods Sole trader: A sole trader is the actual owner of a business, a sole trader also has unlimited liability. All the debts of the business are the debts of the owner. They can not issues shares .The whole meaning behind Sole means that she/he does not have partners. (e.g. electrical repair, picture framing, photography, diving instruction, retail shops, and hotels) Partnership A Partnership can be liable for all debts, it is easy to setup, but is also inexpensive to form. Forming partnership requires an agreement that is some times called partnership agreement between two to twenty individuals which entitles them to jointly own and carry on a trader business together. A partnership is a contract between two or more persons who agree to pool talent and money and share profit or loss. Private limited company A Private limited company has limited liability (the shareholders cannot loose more than their original shareholdings), and a minimum of two shareholders and a maximum of fifty shareholders. It cannot offer its shares to the public. A private limited company is treated as a legal entity. Public limited company A company which may have an unlimited number of shareholders and offer its shares to the wider public. (e.g. Cadbury and Tesco) Multi-National company A company that does business in more than one country, usually by setting up branch offices. Tesco Characteristics * Type of company: Tesco is an international retailer and is a publicly owned company (Public Limited Company Plc). * Products: including food and non-food business, personal finance, internet shopping, electrical items, home entertainment, toys, sports equipment, and many more. * Profit / loss: Tescos Profit and Loss 2005 2004 Sales at net selling prices 37,070 33,557 Turnover including share of joint ventures 34,353 31,050 Less: share of joint ventures turnover (379) (236) Operating profit/(loss) 1,949 1,735 Share of operating profit/(loss) of joint ventures and associates 130 97 Net profit/(loss) on disposal of fixed assets 53 (9) Profit on ordinary activities before taxation 1,962 1,600 Underlying profit before net profit/(loss) on disposal of fixed assets, integration costs and goodwill amortisation 2,029 1,708 * Size of company: Tesco operates 923 stores and employs 240,000 people , there are 639 branches in Great Britain and 182 in the rest of Europe * Location: they operate in UK, Hungary, Poland, Czech Republic, Slovak Republic, Thailand, South Korea, Taiwan and the Republic of Ireland * Purpose of company: to create value for customers to earn their lifetime loyalty. * Aims: Built good non-food sales expanded into retailing services and exploited e-commerce successfully. * Objective: 1. To deliver a consistently strong customer offer. 2. Making their shopping trip as easy as possible. 3. Constantly seeking to reduce their prices to help customer spend less. * Logo: Cadbury Characteristics * Type of company: is an international retailer and is a publicly owned company (Public Limited Company Plc). * Products: chocolate and drinks brands. * Profit / loss: Cadbury Profit and Loss à ¯Ã‚ ¿Ã‚ ½ (Millions) 2006 à ¯Ã‚ ¿Ã‚ ½ (Millions) 2005 Turnover 6,508.00 6,085.00 Operating Profit / (Loss) 1,003.00 825.00 Net Interest (188.00) (205.00) Pretax Profit 843.00 642.00 Post Tax Profits 703.00 497.00 Total Dividend Paid n/a n/a Retained Profit / (Loss) for the financial year n/a n/a * Size of company: they operate in more than 35 countries and they employs over 55,000 people * Location: Americas, Europe, Middle East and Africa and Asia Pacific. * Purpose of company: the organization work together to create brands people love. * Aims : 1. Deliver shareowner performance. 2. Ensure their capabilities are best in class. 3. Reinforce reputation with employees and society * objective: 1. Responding to consumer needs quickly. 2. Grow shareowner value. 3. Attract and develop the best kind of people.

Grays framework is an extension of Hofstedes societal values

Grays framework is an extension of Hofstedes societal values Culture is said to be an identifying mark of any group of persons. The impact of this identifying mark is felt in everything that is done in that environment such that it is reflected in their daily and operational activities. In explaining the impact of culture on activities, Hofstede (1980: 26) defined culture as the collective programming of mind that distinguishes the members of one group from another. This distinguishing factor belies characteristics that are distinct to that particular group and can be found in all aspects of life. One aspect that is not left out is the field of accounting, the impact of culture is felt such it is reflected in the accounting practices of particular environments and it defines the systems that guide the practices done in that environment. This results in huge differences in international accounting practices even though the definition of accounting has one aim- to provide decision useful information to users and to give evidence of stewardship. Outside the culture factor, other reasons have been put forth to explain the differences in accounting systems where they include legal, tax, financing system (Nobes, 2006), political ideology ( Ezzamel et al, 2007). However, Gray argues that cultural values can better explain the differences in accounting system and he bases his argument on Hofstedes theory. Going by his argument, if cultural values as posited by Hofstede are reflected in societal activities, then there should be an existing relationship such that a close pattern that between these societal values and the accounting systems practiced in those environments can be identified. He puts forward four significant accounting concepts/values (professionalism, uniformity, conservatism and secrecy) that he links with Hofstedes societal value constructs (individualism, power distance, uncertainty avoidance and masculinity/femininity). In other words, the accounting values as given by Gray can be seen as a connective point betwe en Hofstedes societal values and accounting practices. In explaining these links, he put forward four hypotheses. This paper seeks to assess the validity of the accounting concepts as put forward by Gray, seeking to establish their relationships with Hofstedes societal constructs. Grays Theoretical Reasoning. It is a well known fact that the strength of a building lies in its foundation, where the foundation is faulty, then the building itself cannot be said to be strong. Applying this fact to Grays hypotheses means that the strength of his hypotheses lays on its basis which is the Hofstedian societal value constructs. Though Hofstede collected his data over the period of 1967 to 1973, giving him enough time to incorporate changes in what he terms societal values, it has undergone criticisms in research papers. These criticisms weaken in turn weaken Grays accounting values. Some of these criticisms include the fact that the Hofstedian value framework is outdated and a weak basis on which to base the accounting values framework (Jones, 2007). In addition to this, there is the issue of measurability of the societal value constructs, the equation of national states with cultures, status of the observer, cultural homogeneity and political influences ( Baskervillle, 2003; Jones, 2007) Based on the fact that Grays framework is an extension of Hofstedes societal values, it can be said that the above criticisms apply to his accounting value theory as well, weakening the validity of his theory. Patterned after Hofstedes two dimensional societal value constructs, Gray put forward two dimensional accounting concepts as both ends of a continuum. He argues that a link exists between these concepts and each of Hofstedes societal values, where Hofstedes values are -Individualism vs Collectivism, Large power distance vs Small power distance, Strong vs Weak uncertainty avoidance and Masculinity vs femininity. The fundamental issues as regards these constructs are the degree of interdependence maintained in a society, human inequalities and relationships with authority, reaction to uncertainties and role differentiation of gender respectively. As an extension of these values, Gray puts forward these accounting values-Professionalism vs statutory control, Uniformity vs Flexibil ity, Conservatism vs Optimism and Secrecy vs Transparency where the fundamental issues in these concepts are individual judgements as opposed to statutory judgements, consistency in reporting standards as opposed to optioned standards, cautious measurements as opposed to optimistic measurements and a cautious approach to disclosure respectively. Critique of Grays Hypotheses All of Grays hypotheses imply that accounting values have a stationary nature as is also implied by Hofstedes societal values and just as Hofstede used nations to equate culture, Gray used countries as a basis for comparison, thereby generalizing as country based on accounting values that can be subject to change. Baskerville (2003) notes that the use of nation states as units for comparison is wrong, stating that this has been the case in international accounting research. A further analysis of Grays hypotheses is given below to assess its validity. Hypothesis One Gray hypothesized that the higher a country ranked in terms of individualism and the lower it ranked in terms of uncertainty avoidance and power distance then the more likely it is to rank highly in terms of professionalism. Though empirical studies carried out on this hypothesis have found support for it (Salter and Niswander, 1995 and Sudarwan and Fogarty, 1996), it can be argued that this hypothesis does not hold fully, especially when cognizance is given to the constant changes that occur even in these environments with distinguishable cultural values. In addition to this, empirical studies focused on the relationship that exist between the value construct picked out by Gray, but considering that the values given by Hofstede are two dimensional, it is also possible that the relationship posited by Gray to exist between professionalism and weak uncertainty avoidance can also exist between professionalism and strong uncertainty avoidance. This argument is based on the fact that the fundamental concept of uncertainty avoidance as given by Hofstede to be reaction to uncertainties and ambiguities. Strong uncertainty avoidance societys deal with uncertainties through the established and rigid rules and it can be argued that high levels of professionalism can be found in such societies. An example is Indonesia. Though the country is among the group classed as collectivist, strong uncertainty avoidant and large power distanced, Askary (2006) finds that Indonesia tops the list for professionalism in his study of developing countries. In the case of Germany, Heidhues and Patel (2011) finds that the Grays proposed relationship between low uncertainty avoidance and high professionalism does not hold. This is because Germany is seen a medium uncertainty avoidant country but it scores high on professionalism. This means that Grays accounting values and Hofstedes societal values can hold on some countries but not in some and this limits the generalizability of hypothesis one. In addition, going by the definition of professionalism which means independent judgement, the findings of Braun and Rodriguez (2008) does not support this hypothesis. Earnings management which requires independent judgement is meant to be related to professionalism but in their study, it is related to statutory control. Hypothesis Two The higher a country ranks in terms of uncertainty avoidance and power distance and the lower it ranks in terms of individualism then the more likely it is to rank highly in terms of uniformity. Empirical studies on Grays argument for this hypothesis are mixed in that not all the purported values given by Gray can be linked to uniformity. The issue of applicability limits this hypothesis. Gray defined uniformity as a preference for uniform accounting practices and countries in the western world are said to have a preference for flexible standards according to their perceived needs. However, the strength of this hypothesis is invalidated when the accounting standards used in the developed countries are considered. Though they are classed as countries that prefer flexible standards, the countries tend to use uniform standards in the name of enhancing their comparability. In addition to this, there is the issue of global reporting standards, which the UK and the US are founding members. The desire by both countries for a uniform accounting standards via global reporting standards reflects the weakness of the Hofstede-Gray framework. In line with this argument, Roberts and Salter (1999) test the relationships on the big 6 at that time and find that uncertainty avoidance (reaction to ambiguities) is not positively related to uniformity. The strength of any given hypothesis is in the positive relationships of all variables used in forming the hypothesis. Given that one of the relationships for this hypothesis does not hold, it can be argued that there are other values which result in uniformity of accounting practices. This means that not all of the relationships as hypothesized by Gray hold. Gray states that both hypotheses are most relevant to the authority and enforcement, however, the definition of the terms limits the extent of relevance that can be established. Gray defines the accounting values as a preference and not an exact activity carried out by accountants (Baydoun and Willett, 1995; Heidhues and Patel, 2011). For example, professionalism is defined as a preference for individual professional judgement and how this preference relates to the exercise of authority is not clear. Who exercises the authority? How many authoritative sources are there? Given the fact that professionalism belies opinionated judgement, this could refer to a number of individuals. Hypothesis Three The higher a country ranks in terms of uncertainty avoidance and the lower it ranks in terms of individualism and masculinity then the more likely it is to rank highly in terms of conservatism. Empirical studies support Grays reasoning on this hypothesis (Salter and Niswander, 1995; Sudarwan and Fogarty, 1996, Doupnik and Ritcher, 2004) especially for the strong link but I would argue that the fact that a country dislikes ambiguous situations does not mean that it would be highly conservative, this is based on the fact that situations change and changing situations bring about a change in accounting methods used. This is a fact that the Grays framework does not take into consideration. In line with this argument, Arnold et al (2001) finds that an increase in uncertainty avoidance leads to an increase in materiality estimates. This supports the fact that changes in situations are incorporated into accounting activities and that a country that is highly conservative today would not nec essarily be conservative the next day. Regarding the relationship between conservatism and individualism, masculinity and uncertainty avoidance, it can be argued that these relationships are also subject to change. Going by the definition of masculinity, a high desire for quality of life can also lead to flexibility in accounting standard. Along this line of thought, Sudarwan and Fogarty (1996) found no relationship between masculinity and conservatism. This means that the accounting value of conservatism as defined by Gray limits the extent of connection that can be made between the relationships. For example, the word cautious approach can be seen to be a little muddy. Is it possible for the level of cautiousness taken by accountants to be placed on a continuum such that the varying levels can be used to seek for a matching relationship between the variables? Hypothesis Four The higher a country ranks in terms of uncertainty avoidance and power distance and the lower it ranks in terms of individualism and masculinity then the more likely it is to rank in terms of secrecy. Empirical support for this hypothesis is inconclusive; Sudarwan and Fogarty (1996) find that the relationship between uncertainty avoidance and secrecy is negative and a non significant relationship between power distance and secrecy (Salter and Niwander, 1995). This can be viewed as rendering the practicability of Grays argument as quite unfit and therefore invalidates the hypothesis. The relationships as argued by Gray is vague and can be argued to have a different meaning. Gray states that hypotheses three and four relate to measurement and disclosure. As noted in the first two hypotheses, the relationship between the conservatism and measurement or secrecy and disclosure remains unclear. Baydoun and Willett (1995) argue that the interpretation of this relationship is tenable owing to the fact that secrecy can be seen as a social characteristic and that its importance in determining accounting values is not evident. Other problems with Grays theory include measuring the terms used in the hypotheses, the fact that it applicable in some countries and not in others as well as the implied presence of other values in determining accounting practices (Baydoun and Willett, 1995; Doupnik and Tsakumis, 2004; Heidhues and Patel, 2011). Applicability of Grays Theory in the Use of IFRS Grays theory can be seen as a contribution to the literature on the harmonization of accounting and the essence of most literature in that line of research aim to help the easy adoption and increasing use of the international financial reporting standards. Furthermore, a lot of countries are adopting the international financial reporting standards (herein after referred to as IFRS) despite the differences in culture. The successful adoption and implementation of the IFRS in countries means that Grays theory of cultural influences is outdated in that culture is no longer deemed to be a barrier to international accounting systems. However, to assess the usefulness of Grays theory in assisting with the increasing use of IFRS, Spain will be used to check the applicability of Grays theory. Spain is a country whose accounting system is defined as that of a Continental European standard, this is as a result of the fact that its legal system is Roman law and that its accounting laws are embe dded in its legislation. Going by Hofstedes classification, Spain has a medium individualist culture, medium power distance, low masculinity and high uncertainty avoidance. Using Grays framework to classify their accounting systems places them as a country with more emphasis on uniformity, more emphasis on conservatism, less emphasis on professionalism and less emphasis on secrecy. Going by Grays framework, one major problem with Spains accounting systems is the preference for conservative measurements and reporting as opposed to the true and fair value methods of the IFRS. Moreover, the adoption of IFRS is meant to improve the quality of financial information, enhance comparability, and strengthen the integration and competitiveness of capital markets (Zeghal and Mhedhbi, 2006). Though the country has adopted IFRS, it has come across a few problems. Callao et al (2007) notes that the adoption of IFRS in Spain has not improved comparability of accounts, it has worsened it. They also find out relevance of financial information has not improved. This invalidates Grays theory in that the cultural differences in accounting systems as identified by his framework, though logical, it seems to have been ignored by the International Accounting Standards Board. An application of Grays hypotheses is tabulated for Spain to check its overall validity and practicability. Societal/ Accounting Values Medium Individualism Medium Power Distance Low Masculinity High Uncertainty Avoidance Strength of the Hypotheses Professionalism ns ns Pos. Weak Uniformity ns ns Pos. Weak Conservatism ns Pos Pos Semi- strong Secrecy ns ns Pos Pos Semi-strong Where ns: no relationship and pos. : positive relationship From this table, the practicability of Grays theory is not strong. Hofstedes values make room for moderating along the continuum as can be seen from Spain been a medium individualist culture. Gray did make provision for countries like Spain who fall in the middle of the continuum. Splitting Grays hypotheses into bits shows the weaknesses of his framework and implies an impracticability of the framework. This also implies that Grays theory is country specific and as noted by Heidhues and Patel (2011), the values were constructed using the US and the UK as a base. Conclusion The practicability of Grays hypotheses has been argued above; the problems have been highlighted alongside the impact of the framework for the applicability of IFRS. As noted above, there is room for improvement if the theory is to be valid. In addition to this, Heidhues and Patel (2011) note that Grays framework was accepted in the academic world without criticism and they point to the fact that this might be as a result of his being seen as one of the leading international accounting researchers. The impact of changes was not incorporated into the framework and this is very important considering that societal dynamism is constant. This alone reduces the reasonability behind Grays framework.

Fun with Social Norms: Violation of Normal Essay examples -- Nonconfor

Fun with Social Norms: Violation of the Fittest For my nonconformity/compliance assignment I chose to violate a social norm. I felt that doing it only once would not suffice, so I tried it a few times to see if the results varied from person to person. I went ahead and started with refusing a handshake. The first instance was a friend introducing me to a friend of theirs. He reached his hand out and I just looked at it and shook my head. I must admit it was hard to keep a straight face, but I managed. Concerning my personal feelings, I was surprised at how uncomfortable I was, considering that I was aware that it was an experiment. Despite this knowledge, I still felt a mild rush of embarrassment. His reaction was what I had initially expected. He looked slightly perplexed, and ev...

The Appeal of Home :: Essays Papers

The Appeal of Home In the Greek camp at the end of the Iliad, we see Achilleus arrive at the conclusion that is the theme of the entire poem—that to be mortal is to suffer. However, Homer leaves unanswered the logical question regarding this conclusion: If to live is to suffer, then why live at all? This then becomes the central question of the Odyssey, in which we are given an entirely different kind of character who rejects two distinct possibilities—an immortal relationship and a utopian community—for his own â€Å"wife and his homecoming† (I, 13). The question we are then compelled to ask is, what could Penelope and his Ithakan household possibly offer that is worth more than utopia and immortality? To illustrate what Odysseus could’ve had, Homer shows us a contrast for each aspect of Odysseus’s longing—a couple and a community. Through these contrasts, we are shown just why these options don’t measure up for Odysseus. The immortal couple is embodied in the marriage of Helen and Menelaos, who have been promised the equivalent of eternal bliss in the Elysian Fields. While Menelaos had his homecoming delayed, he never had to resist temptation along the way. The Trojan War and the journey back are nostalgic stories for him, to be recounted for guests as a means of recapturing the past glory of fighting. And Helen, unlike Penelope, certainly has never been one to spurn attractive men and remain loyal to her husband, or to anything at all for that matter. She could not even choose a side in a war fought ostensibly for her sake (IV, 250-284). It is meaningful that, rather than have to deal with the guests’ weeping, she slips something in their drinks to prevent their show of emotion (IV, 219-227). Helen avoids connection with men while her husband wants only to connect with the past. Once guaranteed immortality, there is no pressing need for either of them to attempt the extraordinarily difficult task of truly understanding one another because there is always time for that later. This is the marriage that Odysseus could’ve had had he stayed with Kalypso, but he understands its emptiness and refuses it, instead choosing a woman whom he knows has spent the interceding years resisting men whom Helen would’ve jumped right into bed with. But Odysseus returns for more than just the single meaningful relationship between himself and Penelope.

Basal Cell Carcinoma

Basal Cell Carcinoma (BCC) or ‘rodent ulcer’ is a malignant tumor of the skin that develops from the basal cell layer of the epidermis and also from the hair follicles. It is a slow-growing tumor that usually develops in sun-affected skin. The tumor does not tend to metastases to other parts of the body but may invade surrounding tissues (Halachmi, 2006). Basal cell carcinoma is a type of skin cancer that does not develop from the cells that produce melanin (non-melanocytic type of tumors).It is the most common form of skin cancer and includes 75 % of all skin cancers (Halachmi, 2006). The condition frequently develops in individuals exposed to high amounts of radiation and sunlight (Halachmi, 2006). In the US, Basal cell carcinoma is the most common form of skin cancer. The incidences is higher in Australia, than in the UK and US. However, BCC does not seem to be a life-threatening condition. The incidence of Basal cell carcinoma is rising by about 10 % every year, thro ughout the World. The lifetime risk of developing BCC is about 30 % in Whites (Wong, 2003).There are several types of BCC including nodular, superficial types, sclerosing type, pigmented type and the multiple-superficial type. The superficial type is usually present on the face and is seen as a growth of tissues having rolled out margins. Sometimes, the contents of the tumor may be cystic. The lesion may also appear pigmented. Frequently, nodular lesions may ulcerate or bleed when minimal trauma is applied over them. The sclerosing type usually appears as a thickened scar following surgery. BCC usually develops in the age group of 40 years and above.Individuals who are frequently exposed to excessive sunlight or ultraviolet rays, those develop sunburns, or who have developed sunburns during childhood, or those who have developed skin cancers (such as BCC, squamous cell carcinoma and melanoma) are at a higher risk of developing BCC (NDZL, 2007). Sometimes BCC may develop in families. In certain conditions such as Gorlin's syndrome, albinism, basal cell nevus syndrome and Barex syndrome, which runs in families, the risk of developing BCC is higher (NDZL, 2007).Light-skinned individuals and those having blond or red-colored hair, blue or green eyes are at greater chances of developing this condition. Frequently, over-exposure to x-rays, ultraviolet and other forms of radiation may worsen the risk of developing BCC. The incidence of BCC in younger individuals is on the rise (as they may like to undergo sun tanning and spend a lot of time outdoors). Individuals who are on immunosuppressant therapy are also at a higher risk of developing BCC (Wong, 2003). BCC usually begins as a painless growth on the outer layer of relatively normal looking skin.The tumor tends to grow and spread very slowly, and may vary in size from a two to three millimeters in the early stages to a few centimeters in the later stages. Sometimes, the lesion may ulcerate and the wound does not he al with usual amount of time. The lesion may bleed easily as the blood vessels may be involved with the tumor. The nerves may also be involved with the cancer. The affected portion of the skin may appear different. Sometimes, pigmented forms of BCC may develop such as pearly or waxy bumps or swellings (usually appears in this form), white or pink lesions, brown or flesh-colored lesions.The lesion may also be felt as a bump or a small swelling. The regional lymph nodes are usually not involved during the early stages of the disease and the tumor does not spread to other parts of the body, in the initial stages. Frequently, the lesion exhibits oozing or crusting on the surface. Sometimes, the lesion may develop from a scar left back following surgery. The lesion may also develop as a small depressed spot on the surface of the skin. The tumor can develop on several parts of the body such as the head, neck, scalp, ears, chest, face, nose, eyes, hands, legs, back, genitals, etc.It is mor e frequent in the portions of the body exposed to sunlight. The diagnosis of BCC is made based on the history, symptoms, signs, detailed physical examination, laboratory tests (to determine the spread of cancerous cells in the blood) and biopsy. The physician will take a detailed history to determine if the individual has had a previous history of certain skin disorders and also to study the family risk patterns. A detailed examination of the lesion is performed, and the physician will study its size, shape, color, consistency, the regional lymph nodes and spread to the surrounding structures of the body (Halachmi, 2006).The diagnosis is usually confirmed by taking a sample of the tissue for biopsy. The biopsy demonstrates the development of the tumor from the basal cell layer of the epidermis. Cancerous features are present in the sample (Halachmi, 2006). The treatment of BCC various depending on the size of the lesion, general condition of the patient, spread to other parts of the body, part of the body involved with the cancer, involvement of neighboring tissues and lymph nodes, etc. Small superficial lesions are treated by shaving off or scraping the tumor, along with curettage and cauterization (using electric current) (NDZL, 2003).Cauterization helps to destroy the residual cancerous cells that may be present in the surrounding tissues. A suture may be applied to ensure that the lesion heals without any problems. Larger basal cell carcinoma lesions are treated by removing the diseased tissue (excision), along with a margin of the normal tissues and suturing the skin (NDZL, 2003). A graft may be required in certain situations, to ensure the lesion heals properly. In certain types of BCC, an immune-modifying agent Immiquimod can be utilized to encourage the immune system to destroy the cancerous cells.Photosensitizing agents such as Metvix can be utilized to treat the superficial forms of BCC (photodynamic therapy). Once this medication is applied over the lesion, the oxygen and light tend to bring about a chemical reaction that destroy the cancerous cells. This treatment may usually require for the sclerosing type of BCC. Cryotherapy (treatment using cold substances such as liquid nitrogen) is also effective in destroying the cancerous cells. Some tumors that do not spread to other parts of the body and to the lymph nodes can be treated with radiotherapy (in which high-energy waves are utilized to destroy the cancerous cells).It may be required especially in elders who tend to develop lesions on their face. The cure rate following radiotherapy is about 90 % (Wong, 2003). Laser therapy can also be utilized to treat the tumor. Individuals with recurrent and invasive forms of the disease may require Moh’s microscopically controlled excision. It is especially recommended if the borders of the tumor are ill-defined and cannot be determined. Microscopic examinations of the excised lesions are usually conducted whilst the patient is being operated. The tumor is removed until a margin of normal tissue is obtained.Many surgeons have gone on to remove larger than usual amounts of the tissues as the unfelt extensions of the lesion are not identified (NDZL, 2003). The success rate is usually good following Moh’s procedure. It can also be utilized to treat recurrences of BCC (NCI, 2007). The outcome of BCC is usually good, and depends on several factors such as size and spread of the tumor to the neighboring tissues, lymph nodes and distant parts of the body, and the promptness in detecting the cancer and initiating treatment. Very rarely, the tumor results in fatal outcome (Wong, 2003).Usually, the chances of recurrences are less than one percent (Halachmi, 2006). Individuals undergoing Moh’s procedure may have a higher recurrence rate (it is about 10 %) as the tumor may have spread to surrounding structures (due to delay in treatment) (Halachmi, 2006). Individuals who have been treated for BCC should be regularly be monitored. BCC can be prevented to some extent by lowering exposure to ultraviolet rays present in the sunlight. The skin should be protected with adequate clothing and UV-protective eyewear, especially during the midday and in summer months.A sunscreen that protects from UV A rays and UV B rays should be utilized. The skin should be examined regularly to determine any change in color, texture or appearance. References: American Academy of Dermatology (2006). Basal Cell Carcinoma. Retrieved on April 16, 2006, from AAD Website: http://www. aad. org/public/Publications/pamphlets/BasalCellCarcinoma. htm Halachmi, S. (2006). Basal Cell Carcinoma. Retrieved on April 16, 2006, from Medline Plus Website: http://www. nlm. nih. gov/medlineplus/ency/article/000824.htm National Cancer Institute (2006). Basal Cell Carcinoma of the Skin. Retrieved on April 16, 2006, from NCI Website: http://www. cancer. gov/cancertopics/pdq/treatment/skin/HealthProfessional/page5 New Zealand Dem atoligcal Society (2007). Basal Cell Carcinoma. Retrieved on April 16, 2006, from Derm Net NZ Website: http://dermnetnz. org/lesions/basal-cell-carcinoma. html Wong, C. S. M. , Strange, R. C. and Lear, J. T. (2003). â€Å"Basal Cell Carcinoma. † BMJ, 327, 794-798. http://www. bmj. com/cgi/content/full/327/7418/794