Research Korner

Supply Of Indian Liquor Across Hotels In Kolkata

SUPPLY OF INDIAN LIQUOR ACROSS HOTELS IN KOLKATA         Hotels and Restaurants in India is a multi billion dollar industry in Kolkata being the former British Capital in India has emerge as one of the best location for Hotel and Restaurants business they are all over the city because of the British colonial empire these hotels serves as their residences and official offices and is now a part of its history that they have managed to preserved and add Indian concept in large hotels. The grand hotels also includes hotels coming from business leaders they also impose British inspired looking buildings so that they can compete with its architectural designs and elegance. Hotels comes in different varieties of choices including five star hotels like Golden Park, Taj Bengal Hyatt Regency hotel and other class A clients down to budget hotel for economy class customers including Hotel Paramount, Ubique Hotel, Trimoorti and others. Most of these hotels offer competitive price and services.       Because of large majority of more than 80% of Indians belongs to Hinduism religion who allows liquor drinking according to their way of life and their buying capacity that even women are now beginning to prefer to drink liquor as a part of their socialization the potential of wine and liquor business in India has become very in demand because of this permitted behavior of large population. Most hotels in all class offers mini bars and restaurant in their services to provide for the demand of wine and liquor of their customers some of the hotels can even offer wine and liquor room services depending on customers preferences while taking advantage of their other services. Hotels and Restaurant in Kolkata India has somehow provided a very good income opportunities and job employment for local residences and neighboring cities.       Most hotels provide wine and liquor in their establishment and it comes from various suppliers they can get local Indian wine and liquor producers like South Sea Distillers and Breweries that offer different wine and liquor including popular Gin, Rum, Vodka and Whiskeys. Imperial Spirit Limited also provide wines and spirits that is known to the public, their brand of XO, Golden Napoleon and Brandy, Whisky, Dry Gin and other liquors supplies large parts of liquor in India and some of their popular products are also exported from other countries. There are many local supplier and manufacturer in India and they are their primary sources of supplies in most Hotels in Kolkata. Hyatt Regency Hotels in this area also provide local and international variety of beer and liquors from different parts of the world.       Hemma Connoisuer Collections is one of top supplier of imported wines and spirits they are engage in import distribution of alcohol and beverages in different areas in India their usual clientele includes resorts, retail markets, hotels, restaurants and other offices, their brand comes from different countries around the world. Their brands are from Australia, Italy, Chile, France, Germany, Spain, USA and Mexico. Economy hotels and restaurant including apartments and shops may not always provide liquor in their respective hotels but customers can simply buy from different stores located nearby. There are also big Supermarkets in Kolkata this includes Wal- Mart Stores that provide wide range of wines and spirits coming from local and international suppliers.       There are also Pantaloon Supermarkets in Kolkata they also provide local and international wines and spirits that customers can chose from. Reliance Fresh and Shop Fresh Hyper can also provide the needs for wines and spirit coming from different hotels and restaurant in Kolkata. There are also specialty shops and small manufacturers that also provide the supplies of wines and liquors in Kolkata all of them provide the supplies of liquor, wines and spirits in most parts of India. The supply chain success in India is also dependent on their product line. Popular brand in India are beers that includes Kingfisher, Royal Challenge and Kings while Johnnie Walker, South Korean Jinro, Tanduay and other brands are also popular whisky brand. There is also Calcutta Wine Club in Kolkata they are the primary group that provide the selection of wines for their members they are also a large group that makes the majority of drinkers believe in a certain brand because they also provide a critical suggestions of what brand is best to their taste they are the serious promoter of liquor brands. Wine clubs is the premier wine club in India they also contribute to the demand of liquor in India.     References: http://www.hema.in/brands.html http://www.indianwineacademy.com/Comprehensive_Study_IWM_Reference_Section.pdf   http://articles.economictimes.indiatimes.com/2010-09-06/news/27594604_1_indian-brands-bagpiper-drinks-international  http://www.imaginmor.com/wineindustryindia.html       http://www.calcuttawineclub.com/Blog/default.aspx          Interesting News Credit:ivythesis.typepad.com

Supply Of Indian Liquor Across Hotels In Kolkata

SUPPLY OF INDIAN LIQUOR ACROSS HOTELS IN KOLKATA Hotels and Restaurants in India is a multi billion dollar industry in Kolkata being the former British Capital in India has emerge as one…

“Why Revival Tarries?” By Leonard Ravenhill (The Spiritual Thermometer of the Church in the 21st century)

"Why Revival Tarries?"  By Leonard Ravenhill (The Spiritual Thermometer of the Church in the 21st century)   The book “Why Revival Tarries?”  written by Leonard Ravenhill, was all about spiritual revival which was published four decades ago. The author himself was being considered the religious specialist who carried the conventional work of the church through his writings.  He became one of the greatest 21st century’s influences   to the people before over the major role of the church in the lives of the people. His book contained all the messages that were drastic, fearless and more often radical.  He discussed in his books the disparity between the New Testament church and what the present church teaches to the new generation.  Hence, the author focused his religious writings on the call for biblical revival, who born in 1907 in Leeds, Yorkshire in England.  Later, he decided to convert his religious belief into Evangelism.  There after, he underwent training for the ministry at Cliff College; and soon, he engaged in evangelism works and principles as his new way of life and religious belief and practices.  Sooner, he became one of the England’s leading outdoor Evangelists. He encountered wars for many years in Great Britain, and he was able to persuade people to convert their religious beliefs and practices into Evangelism.  Majority of his converts not only followed the Evangelism principles but also serve in the Christian Ministry through volunteering themselves in a Christianity mission worldwide. (http://www.amazon.com/Why-Revival-Tarries-Classic/dp/0871236079) Furthermore, Leonard Ravenhill got married to Irish nurse named Martha in 1939. They were blessed with three sons, Paul, David and Philip.   The first two sons became ministers of Christianity, while the third son became a teacher.  This English author and evangelist died in November 1994.  God made him an instrument to bring thousands of people in Great Britain to Christ and to the church all throughout the country.  When he was still alive, way back in 1980, he and his family went to the United States, there; he worked with the Bethany House Publishers. They lived near Lindale, Texas, near also to Last Days Ministries.  Leonard taught classes at Last Days Ministries; and he became a mentor to the late Keith Green.  In addition, A. W. Tozer, Leonard’s friend, said that "To such men as this the church owes a debt too heavy to pay. The curious thing is that she seldom tries to pay him while he lives. Rather, the next generation builds his sepulcher and writes his biography? as if instinctively and awkwardly to discharge an obligation the previous generation to a large extent ignored. “ (http://www.amazon.com/Why-Revival-Tarries-Classic/dp/0871236079) Moreover, though, Leonard Ravenhill did not carry the conventional work of the church, and there were groups of people who did not believe in him and his purpose of spreading Christianity to entire world.  Despite the fact, that he was already weak and frail, at the age of 82, he was able to   spoke with fire and still able to convince people about the goodness of God.  His eyes seemed to pierce right into the soul of anyone who in front of him and hearing him talking about the words and works of God for mankind.  For the last few years of his life, he devoted  his time to a prayer meeting that held every week, then later on, became once a month because of his health condition.  All these religious gatherings were always attended by pastors and evangelists.  Several of the men attended in the  prayer meetings were from far away places that did not mind to travel for 4-hour round trip just to be present in every meeting. These evangelical prayer meetings were stopped when he died. (http://www.holytrinitynewrochelle.org/yourti19238.html) Many people deeply affected by Leonard’s death, because he already touched the lives and the hearts of  millions of people in his own country, and even other countries as well, specifically United States of America.  His friends and followers expressed their saddest feelings about his death; they considered his death such a big loss from the Christian world. In the final note, though Leonardo Ravenhill did not do the usual practice and ceremonies that the new church is doing nowadays, still the writer believes that he did more than enough effort, sacrifices and contribution to spread the principles of Christianity worldwide.  Apparently, priests of today master their subjects and homilies in front of many people in the church, but, it does not make any difference on the way Leonardo preached and taught people during his period.   God has his own way to manifest on the people’s act and behavior, as long as the Christianity belief and practice are present all the time to serve the Lord.  (http://www.holytrinitynewrochelle.org/yourti19238.html) References: (http://www.amazon.com/Why-Revival-Tarries-Classic/dp/0871236079) (http://www.holytrinitynewrochelle.org/yourti19238.html)   Interesting News Credit:ivythesis.typepad.com

“Why Revival Tarries?” By Leonard Ravenhill (The Spiritual Thermometer of the Church in the 21st century)

"Why Revival Tarries?" By Leonard Ravenhill (The Spiritual Thermometer of the Church in the 21st century) The book “Why Revival Tarries?” written by Leonard Ravenhill, was all about spirit…

An Example Of Reflective Essay In Speech

LIFE IS A STRUGGLE         It as much as I remembered it was 1969, it seems to me that life has always been full of struggle and misery and life itself is a struggle, you may ask why? this is my story. My father then was a businessman he was rich and popular he use to be the Sheriff in Colorado while my mother is the owner of one of the best restaurant in town, when I was born we use to occupy the biggest house in Texas Colorado County and people seem to care every now and then. We get all the compliments from neighbors for being the most successful family in town later on we have achieved a bigger wealth through my father’s discourse from the wealthiest man in town Sir Laurence Emerson given us more than $ 5 million dollar a Mercedes Benz and an opportunity to travel all around the world in exchange for a deal only both of them could understand.       While I was only 12 years old then and I was their only begotten son I have all the luxury I could ever imagine. My mother seems to be even more successful for the recognition coming from her business. Everything is quite right while still I continue to gain all the luxury I ever wanted for quite a while. A year after my father’s soul took flight in a heart failure when he realized that the biggest house we owned has been destroyed by ravaging fire that nobody knows for when it came nobody can tell all we knew is that it was lost and nothing is left but dust including all the wealth and the possession that he has established was later sequestered by the government because of the false accusation and documents that my father had acquired everything in illegal means.       Only the business of my mother and I was left that we decided to live there while she continues to weaken because of the death of my father until she can no longer stand the pain that she kept in her heart pain we have long suffered. Her debt slowly grows bigger until he died in hopelessness and struggle and brokenness in a year or so. I being the only begotten has no place to live for I didn’t know how to handle such possession and the only thing I know is that it was owned by their manager who forsaken for a time to take all of my wealth that’s left in its legal entity, I was only 14 then and I didn’t know where to go and for quite a time I was held by some relatives but treated me differently like before, a drifter to clean their roof in winter but glaze of snow struck me and I fall on their roof that makes my eyes blurry for a time.       They even ask me to treat their visitors like a servant till my body could no longer understand the simplicity of their conviction of who am I? The compliments and images that my parents have once built has also put to shame by my neighbors in my name that we are a family of criminals till my soul could no longer resist the persuasion of their words that I decided to left Texas and begin my Journey anywhere in Colorado and for a time take a chance in Denver and anywhere else I can go at the of 16 using my blurry eyes. For being a renaissance man nobody would notice me and therefore freedom is achieved. Sometimes I remembered and sometimes I understand that I was once the son of one of the richest man in Colorado and who cares if I look savage and wild for I never taken a bath for quite sometimes in fact I never had my any clothes when I left Texas but who are you to judge me for my attitude?       Yes! I was once rich, I held a thousand dollars in my pocket at the age of five, I use to ride a Mercedes Benz with my family and wear all the best clothes made of animals in Africa and Caribbean I also visited England and see their queen at the age of 12 but you just got to believe me. For today you just got to give me some food because I’m hungry, I don’t know long it has been maybe 20 years or 25 the only thing I remembered is that 1969 when I was 12 I have everything I ever had but I know it was all gone.       It seems to me that life is a struggle, the largest house we used to occupy is a 12 room house we had 4 chamber maids, 3 house servants and a driver who stole our Mercedes Benz and has been gone for a time but everything has turned to dust. I beg you to give me some food to eat or some water to drink for my eyes can’t see. I know I’m a beggar now and the only richest I ever had is my life and this misery but I am going to tell about my past and I the only begotten son and our richest we have acquired when I was young. You just got to give me some food, for my life is a struggle.                      Interesting News Credit:ivythesis.typepad.com

An Example Of Reflective Essay In Speech

LIFE IS A STRUGGLE It as much as I remembered it was 1969, it seems to me that life has always been full of struggle and misery and life itself is a struggle, you may ask why? this is …

Thesis Chapter 2 – An Investigation Into The Privatization Process Of Public Hospital In KSA And Its Long-Term Effects

Chapter 2 Review of Relevant Literature     Introduction The concept of privatisation falls into the doctrine of disaggregation and decentralisation of public services, and the promotion of competition in the provision of public services. Privatisation as ‘an umbrella term that has come to describe a multitude of government initiatives designed to increase the role of the private sector. Privatisation includes different forms of alternative service production and delivery schemes. In general, there are nine forms of privatisation (Ascher, 1987), however, privatisation of hospitals falls into the public-private partnerships. This literature review aims on analysing the current privatisation of public hospitals in KSA. Health System in KSA             Mufti (2000) describes the health system in Saudi Arabia in terms of classification system that has been found to be useful in terms of both understanding the performance of the system as well as focusing on the key policy control levers.  In general terms, health care is regarded as a right for all Saudi citizens and pubic sector expatriates.  According to the Cooperative Health Insurance Council (2002) Saudi Arabia has universal coverage and there are two different coverage groups: the Saudis and expatriates working in the public sector and the expatriates working in the private sector.  Saudis and expatriates working in the public sector have the opportunity of a free health care in Ministry of Health (MOH) facilities as well as other public specialised facilities.  The new privatisation of hospitals which is being phased-in requires employers to purchase private healthcare services for their employees.  There are certain benefits are indicated in the context of Saudi Arabia universal coverage.  Saudis and public sector expatriates are eligible for a comprehensive package of benefits including public health, preventive, diagnostic, and curative services, and pharmaceuticals with few exclusions and no cost-sharing. Most services including state of the art cardio-vascular procedures, organ transplants, and cancer treatments (including bone marrow transplants) are covered. Sponsors/employers are responsible for paying for an extensive package of services for private sector expatriates.  However, in reality Saudi Arabia health sector in terms of the establishment of a large private and cooperative health insurance industry, higher health care utilisation and expenditures for expatriates as a result of a more formalised insurance coverage, an effective insurance policy or structure, and the need to develop accreditation standards for hospitals. Hence, the government of Saudi has been able to consider privatisation of their hospitals. Privatisation of Hospitals in KSA             Saudi Arabia and Privatization of health care sectors             Similar to other countries, Saudi Arabia has been employing its own system of healthcare provision. Issues and reforms about healthcare provision have been observed in the country. In 2002 (Agence France Presse English), the Saudi health ministry has implemented the bylaws of a compulsory scheme of Islamic healthcare provision to be provided in the kingdom. The bylaws become effectual after three months but the healthcare provision, specifically privatisation has been applied gradually over the next years.               In this privatisation, private entities will be responsible for the people, but the amount has to be settled between employers and insurance companies. Private Hospitals will demand insurance from different individuals which would cover most medical services except AIDS treatment. Mental disorders, excluding chronic cases, transplants, needless cosmetic surgery and other insignificant medical services are not part of the program either. The system, which is patterned after the interest-free system in Islam, will relate to companies with greater than 500 expat workers within a one year, companies with over 100 employees within two years, and other within three years. Every foreigner residing in the country must be included under the system excluding government employees. The healthcare provisions a requirement in attaining a legal residence permit. A number of specific insurance companies will be pre-qualified by the ministry of health to render the medical services.             The utmost financial coverage for a person under the scheme is 250,000 riyals, which is about 67,000 dollars, based on the bylaws. Most affiliates of the Gulf Cooperation Council, which includes groups from Qatar, Saudi Arabia, Bahrain, Kuwait, United Arab Emirates and Oman, impose compulsory healthcare provision on foreign employees. Housemaids and foreign civil servants are the only ones allowed to obtain medical action at the public hospitals in Saudi, while the rest of the foreigners must be directed to the private sector.             According to Reece (1997), the country had also merged with other foreign countries so as to improve the country’s healthcare provision system. Bupa, the biggest health insurer in Britain, had made a joint venture with the Saudi Arabian market although the concept of healthcare provision at that time was not recognized by Islamic practices. The insurer has signed a deal with the Nazer Group, chaired by Sheikh Hisham Nazer, the ex-oil minister of Saudi Arabia, to sell a range of healthcare provision policies to the kingdom's 19m people of whom 6m are ex-pats. These include policies for the very rich and those less well off. The 50/50 joint venture involves the setting up of Bupa Middle East in Bahrain which can then establish operations in Saudi under the sponsorship of the Nazer Group.             The present market for private healthcare provision in Saudi is small - pounds 58m was spent in 1995, accounting for 37 per cent of Saudi total healthcare spend - however only 2 percent of the population is included. The Saudi national health system has suffered cut backs and does not cover ex-pats. People with healthcare provision are believed to be 330,000; there are 80 private hospitals providing 7,000 beds. However, despite the cultural problems with insurance, the concept is gaining acceptance. From 1991 to 1995, the overall insurance market grew from pounds 290m to pounds 500m. Bupa now covers more than 1m people outside UK mainly in Ireland, Spain, Hong Kong and Thailand. It recently made a site visit to India but last week said it had made no obligation to the country (Reece, 1997).             Similar to other countries, developments of the privatization of health care sectors in Saudi Arabia has progressively developed in scope and financing. It has facilitated the entire populations to receive conventional health care in place of the class-based disparities of the private market. In the following chapters, the benefits and effects of the healthcare provision systems in the country will be further analyzed. The government of KSA faces new issues as it continues to finance health services for their rapidly growing population of approximately 23.9 million. Accordingly, the government has earmarked .48 billion of healthcare and social care in their 2004 budget, which make KSA the largest market for healthcare facilities and equipments and services in the Arabian Gulf, with the MOH, accounting for 65% of the market (Hartoqa, 2005).  The Saudi’s MOH has been and still considered as the largest provider with 193 hospitals which represents close to 58% of the total number of hospitals. On the other hand, the private sector (healthcare) came in the second position with 101 hospitals and other government organisations possessing 39 hospitals.             In year 1999, the government passed various regulations which restrict residents and expatriate access to public hospitals with their intention of passing on the financial burden to private insurance companies through the cooperative medical insurance. In June 2002, the Council of Ministers has approved a new health bill that established an intensive network of health services in KSA, which include the privatisation of some state or government hospitals as well as the imposition of mandatory health insurance on the approximated six million expatriates in KSA. Such move of the government has been the growing issue in the Kingdom. According to Reece (1997), the country had also merged with other foreign countries so as to improve the country’s health insurance system. Bupa, the biggest health insurer in Britain, had made a joint venture with the Saudi Arabian market although the concept of health insurance at that time was not recognised by Islamic practices. The insurer has signed a deal with the Naser Group, chaired by Sheikh Hisham Naser, the ex-oil minister of Saudi Arabia, to sell a range of health insurance policies to the kingdom's 19m people of whom 6m are ex-pats. These include policies for the very rich and those less well off. The 50/50 joint venture involves the setting up of Bupa Middle East in Bahrain which can then establish operations in Saudi under the sponsorship of the Naser Group. The present market for private health insurance in Saudi is small - pounds 58m was spent in 1995, accounting for 37 per cent of Saudi total healthcare spend - however only 2 percent of the population is included. The Saudi national health system has suffered cut backs and does not cover ex-pats. People with health insurance are believed to be 330,000; there are 80 private hospitals providing 7,000 beds. However, despite the cultural problems with insurance, the concept is gaining acceptance. From 1991 to 1995, the overall insurance market grew from pounds 290m to pounds 500m. Bupa now covers more than 1m people outside UK mainly in Ireland, Spain, Hong Kong and Thailand. It recently made a site visit to India but last week said it had made no obligation to the country (Reece, 1997).            Similar to other countries, developments of the insurance systems in Saudi Arabia has progressively developed in scope and financing. It has facilitated the entire populations to receive conventional health care in place of the class-based disparities of the private market  Reasons for Privatizing One of the complexities which need an extensive consideration is the issue with regards to the management of change. Gauld (2003) predicted that following the lead of ‘managerialism”, public would gain the general recognition as the next guide paradigm for public administration and policy. He further contends that nearly all government activity would be designed so as to formulate policies and services that will promote the health of the general public (Gauld, 2003). Primarily, public health policy would address the need to develop policy across government for healthy population as opposed to the present situation where the individual government agencies develop sector-specific arrangements often with minimal consideration of health impact.   Managerialism effects on public heath are two-fold. It has both advantages and disadvantages. The adoption of independent Ministry of Health has incurred significant changes in the status of public health in the country. Thus, its de-commissioning underscored a downside of managerialism; that governments often like to maintain central control over potentially contentious areas, and that some public health strategies, at least in the short-term, worked against the narrow emphasis on economy (Bandaranayake, 1994; Hutt and Howden-Chapman, 1998). Meanwhile, researchers are at odds in coming up with a conclusive findings about the effects of managerialism in KSA’s organisational configurations. Such effects involve “proliferation of government agencies and corresponding fragmentation of services and policy capacity, and incapacity to provide timely responses to policy challenges (Mallard and Cullen, 2001).             For the previous decades, public administration in KSA has been marked with uneven change in its goals following constant change in the institutional arrangement. As early as 1980, KSA’s public governance and policymaking started to adopt the principle of “new public management” (Boston et al, 1996; Stretton and Orchard, 1994). It highlights the importance of the economic and managerial performance as then key indicator of the government’s overall performance. Gauld (2001) concluded that such co-existence of managerialism and the ongoing public sector restructuring has been overwhelming in the health sector. But it seems that, these changes do not even help the health care system.  Accordingly, KSA has been planning to privatize large parts of their health care sectors to be able to meet the surging needs for medical services better. The government of KSA believed that as the revenue of the oil trickles down into their economy which increases wealth of the household, the demand of having better healthcare service delivery is rising in the nation.  However even oil-rich KSA s blanching at the spiraling t costs and is accepting private sector involvement. According to the Saudi Arabian General Investment Authority, there are plans to privatize or outsource healthcare sectors management, specifically the 218 government or public-owned hospitals. Saudi Arabia is financing more than three-quarters of the healthcare sectors in the region, which is considered as unsustainable because of population growth projections, and also the spiraling healthcare costs that should be shouldered by the government.  In addition, Saudi Arabia also considers another 2,000 clinics and hospitals under construction will be placed under the management of a fund controlled by the Ministry of Health.  The government of KSA is discussing whether these healthcare sectors will be privatized or their management outsourced (Wigglesworth, 2008). The considering of involving private sector is part of a trend in the region. As mentioned by Khaled Jaouni of Ithmar Capital, a Dubai-based private equity company, the authorities all over the Gulf region were gradually moving towards being a regulator of medical and healthcare services rather than a provider. It has been mentioned that within the next five years, the healthcare and medical or hospital sectors will grow exponentially in the region. According to some studies, rising household wealth has also caused diseases to become epidemic such as diabetes and obesity, in which healthcare providers expect to be an increasing burden on healthcare providers as the population ages. With this trending, McKinsey, the consultancy, have been able to estimate that this will entail a fivefold increase in terms of the costs of the healthcare in the Gulf to almost bn, which is due to the costs of cardiovascular diseases. Such will have the potential to tax the already overworked hospitals, healthcare providers and medical centers in KSA. Furthermore, locals often go abroad and overseas for having advanced medical treatment because of the poor standards of regional hospitals. To be able to solve such dilemma, , KSA was undergoing “a massive overhaul and transformation with many opportunities to establish a leading competitive sector. Such idea of the as a welfare state, however, is culturally steadfast and is thus a potential obstacle and barriers to initiatives which promote the greater involvement of the private sector. By turning healthcare services into into publicly funded companies, the KSA government should try to expand the country’s economic operations and also activities beyond the oil sector. Private competition among these entities is believed to have a positive affect on costs and efficiency and quality or better service. Problems of Privatising People avail to development of healthcare system because of its many benefits and advantages. Probably, the most significant of these benefits is the service provided by physicians. However, access to the physician’s service, vary from each country. In some countries, the official fee is payment in full under statutory health insurance, particularly if the carrier pays the doctor directly. In a few, the doctor has the right to extra-bill patients, but nowadays the frequency and financial amounts are limited. At times, extra-billing becomes very contentious. Specialists rely on extra-billing private patients for a substantial part of their income, since they are now treating increasing proportions of the socially insured at fixed fees (Glaser, 1991).  Accordingly, private hospitals tend to become more costly for the patients than the government.             Health care seekers and governments should be able to o review physicians' work in order to limit costs and prevent dangerous work, specifically in private hospitals where government controls are very limited. This is difficult to do, because of the fierce independence of the medical profession and because of doctors' claims to expertise. In this regard, medical associations now insist that utilisation review is one of the activities administered jointly with the sickness funds. The methodology and the criteria for judgment are still being developed. Statistical profiles merely identify deviation from the average—excessive rapidity or fraudulent billing, for example—but the method does not control excessive treatment by the entire profession. Guidelines for good practice are being defined and computerised only now, but they have not yet gained strong professional consensus. Some unorthodox practices may still be legitimate. Even under disciplined medical organisation and standardised statutory health development of healthcare system, practice styles may vary widely among localities within a country (Glaser, 1991).             Hospital care is another problem o issue that should be considered when it comes to privatising health care (Glaser, 1991). Since government will no longer own and manage hospitals themselves. Hence, since statutory privatisation of hospitals is indispensable to the survival and modernisation of hospitals, the industry becomes a principal political force for its enactment. Statutory privatisation of hospitals is usually committed to cover the operating costs of hospitals—with neither profits nor losses. Because of the complexity of hospital accounts, the rates are usually set by a neutral regulator employed by government.             In the early years, pharmaceuticals were often dispensed by office doctors and fit into privatisation of hospitals as one of many treatments. But the creation of pharmaceuticals has become a large and powerful multinational industry, the service providers have diversified, the relations of creators and providers with governments and insurance carriers have become complex and volatile, and countries vary in the management of drug benefits under insurance. Some characteristics of statutory health insurance, such as the payment of doctors, are remarkably similar across many countries. All countries are concerned about the costs of pharmaceuticals, but their responses differ widely. Regardless of insurance arrangement, all governments in developed countries regulate the drug market to protect the public from dangerous products and fraud. European governments are becoming more alike in their requirements for testing and licensing. Every country maintains a formulary of drugs licensed for prescription by doctors and for sale in the private market. Patients reimburse for some or all, depending on methods peculiar to each country (Glaser, 1991).              The list of benefits has become much the same, but the design of reimbursement varies among countries, specifically for patients using private hospitals. Many require less cost sharing for children or none at all, while adult patients must pay something. Some apply the same cost-sharing rules as in acute-care health insurance; others require more in dentistry. Long-term care requires supplying, combining, and financing non-medical and acute-care services. Countries vary in their understanding of the mix and in their supply of social and personal services. Need rapidly grows because of the aging of all populations and because of policies to keep the chronically disabled out of acute hospital beds. The elderly and disabled of every country are now fully covered by statutory privatisation of hospitals for all their acute-care needs. In the past they had to pay for long-term housing, maintenance, and personal services out-of-pocket, with the help of their pensions and families. The poor without enough money and family support had to rely on public charity (Glaser, 1991).   Reference Gauld, R. (Ed) (2003). Continuity amid chaos: Health care management and             Delivery in New Zealand. Dunedin: Otago University Press. Hartoqa, F. (2005).  Privatization of Hospitals in KSA. Available at http://strategis.ic.gc.ca/epic/site/imr-ri.nsf/en/gr123734e.html. Accessed September 3, 2009 KSA Supreme Economic Council (2008). Privatisation Objective and Policies . Online available at  http://www.sec.gov.sa/Privatisation_Strategy/Privatisation_Objectives_and_Policies.aspx?lang=en-US. Retrieve September 3, 2009. Mallard, T. and Cullen, M. (2001). Report of the Advisory Group on the             Review of the Centre. Wellington: State Services Commission. Mufti, M. (2000). Healthcare Development Strategies in the Kingdom of Saudi Arabia, Kluwer Academic/Plenum Publishers, New York Reece, D. (1997). Bupa takes on Saudi Arabia. The Sunday Telegraph. Schieber, G. (2000). Health System in Saudi Arabia, Health and Social Protection Sector Speakman, L. (2002). Privatization and PPI in Saudi Arabia. Available at http://www.planning.gov.sa/home/Home/Arabic/ALL%20PAPERS/DAY3/Privatization,%20Pricing%20and%20Regulation/6.%20%20Privatisation%20and%20Private%20Provision%20of%20Infrastructure%20in%20Sau/Speakman%20updated%20paper%20on%20privatisation.doc (September 3, 2009). Stretton, H, and Orchard, L. (1994). Public Goods, Public Enterprise, Public Choice: Theoretical Foundations on the Contemporary Attack on Government. Houndmills Macmillan Press.       Interesting News Credit:ivythesis.typepad.com

Thesis Chapter 2 – An Investigation Into The Privatization Process Of Public Hospital In KSA And Its Long-Term Effects

Chapter 2 Review of Relevant Literature Introduction The concept of privatisation falls into the doctrine of disaggregation and decentralisation of public services, and the promotion of co…

Physical Keyboard vs. Touch Screen Keyboard On Smartphones

PHYSICAL KEYBOARD VERSUS TOUCH SCREEN ON SMART PHONE         There are many mobile phones and information and communication technology nowadays while technology continues to upgrade its standard, companies continue to develop different features that will entice people to focus on their products. The evolution of Smart phone has paved its way to the next generation it got all the features and functionality that people will love, way back in 1990’s there was just a pocket bell one way communication phone till it evolved in pure text and call two way communication, then it becomes a phone with colored screen with different features including call and text, WAP, radio, internet, television, email, social networking, TV and many other features that makes customers shift into this smart phone devices they brought trust and confidence to this products knowing that they found its economically worthy with its features, multi functionality, style and performances. Companies like Nokia, Samsung, LG, Blackberry, Iphone and others are competing their way with battle of elegance style and features so we can expect more in the future.       Currently on Smart phone the battle between physical keyboard versus touch screen continues it is quite obvious that the entry of touch screen on Smart phone has pose a threat on physical keyboard function and it basically reduced it sales, we can say that the consideration and competition still exist and physical keyboard is still popular. The preferences of customers still depend on their needs there are advantages and disadvantages on their functionality so let use review its different functionality between physical keyboard and touch screen and if you have the right budget you just have to try them both so you can choose what best fit for your needs.          Physical keyboard smart phone has its advantages on durability and performance a slight collision or drop will not break the phone and if you have uncontrollable fingers in pressing the keyboard you should prefer a physical keyboard. A touch screen is very sensitive it may not last if you press too hard, its screen may turn to gray or white. A physical keyboard is absolute this means that the most important letters and numbers are physically present while codes and symbols is still easy to locate so basically you can type faster compared to a touch screen although the graphical interface of a touch screen is a very good features. A touch screen new users may still be confuse where to locate something they would like to find so they may need to thoroughly study the features while a physical keyboard is already popular. The introduction of the QWERTY keyboard is also very practical it replaces the needs to press a single keyboard repetitively because it is designed to disintegrate different letter keys just like in a PC keyboard. A physical keyboard limits the use of battery life in texting compared to the touch screen so it’s economical. The best features of physical keyboard compared to touch screen is its price. There are also disadvantages of physical keyboard it tend to be bulkier and they say less elegant.       Touch screen smart phone also has many advantages they are very stylistic and fun to play with, it is lighter and thinner that fit on your pocket literally its features using a single finger touch of elegance and performance is suited for a high class users. One of the best features of a touch screen smart phone is that it can accommodate different languages and more codes and symbols that usually cannot be found in a physical keyboard. The graphical interface makes it easier to learn, the presence of swipe features also provide ease of use that you cannot do on a physical keyboard, some users may also find it more productive to use a touch screen it they have a lighter press and controlled finger. There are also many disadvantages of using a touch screen and usually its price is quite high. A touch screen is very sensitive it will break easily in a collision or dropped, so it should not be pressed too hard. Because it does not use a physical keyboard battery lessen its life, sometimes it can be confusing to seek codes and symbol that are usually hidden. Some users may also say that they are often committing mistakes in pressing the right keys especially people with bigger fingers they become frustrated if they have typed the wrong keys. I would like to re-iterate once again depending on your budget you have an option to buy Smart phone with both features of physical keyboard and a touch screen like the new features of Android, Motorola, Nokia and Iphone that you can find in the market today.                     Interesting News Credit:ivythesis.typepad.com

Physical Keyboard vs. Touch Screen Keyboard On Smartphones

PHYSICAL KEYBOARD VERSUS TOUCH SCREEN ON SMART PHONE There are many mobile phones and information and communication technology nowadays while technology continues to upgrade its standard,…

Internet has shaped many areas of life from entertainment to communication to business

Task 1: Overview of Antiques Market   Task 2: Antique Ownership Psychological Economic Social   Task 3: Current Condition of Antiques Trade Attitudes Role of Opinion Leadership Impact of Sources of Information   Task 4: Market Research             In researching about consumer behavior, the trends in consumption, the possible ways of marketing to the consumers there are different considerations. One of the most important activities in market research is market segmentation.   Market Segmentation             According to Proctor (2000), segmentation is a market technique which can help firms find ways of establishing a competitive advantage. A market segment is a section of a market which possesses one or more unique features that both give it an identity and set it apart from other segments. Market segmentation amounts to partitioning a market into a number of distinct sections, using criteria which reflect different and distinctive purchasing motives and behaviour of customers. Segmentation makes it easier for firms to produce goods or services that fit closely with what people want   Segmentation Variables             More than one variable can be used when segmenting markets, and indeed, the more variables the better since it helps to focus on a tighter target market. Tighter targeting means less waste, more relevant offers to appropriate customers and higher customer satisfaction (2000). In order to segment a market, characteristics have to be identified which distinguish among customers according to their buying preferences. Profiles of market segments reflect different combinations of these characteristics then have to be constructed. To target the users, the financial appeal of all segments should be assed and segments that have the greatest appeal should be selected for targeting. Age A consumer’s age is often a strong determinant of their product choices and consumption practices. Age has an impact on purchasing decisions. Life cycle Stages Age and life cycle stages are often combined in order to study markets. Life cycle position is an important determination of buying behaviour. Marital Status Specific marital status groupings such as singles, single parents and dual-income married couples should be taken to consideration. Income, education and occupation Income has long been an important variable for distinguishing market segments. Income is often considered to identify the capacity of the market segments to purchase a product or service. Occupation and economic circumstances influence consumption patterns. Educational achievement is another variable that explains purchasing decisions and is closely associated with occupation and income. Lifestyle Lifestyle is an important psychographic variable composed of a combination of factors such as activities and opinions. Lifestyle patterns are changing.   Consumer Needs and Motivation Maslow suggested that human needs are ordered in a hierarchy of importance. The most important needs are those to do with physiological needs, whereas the least important ones are to do with self actualization. Maslow contended that people would not seek to satisfy the less important needs until the more important ones were satisfied ( 2000). Maslow’s Hierarchy of Needs Abraham Maslow suggested that human needs can be divided into five basic categories: <ul style="margin-top: 0in; margin-bottom: 0in" type="disc"><li class="MsoNormal" style="color: #3366FF"> Physiological – include hunger, thirst and sex</li> <li class="MsoNormal" style="color: #3366FF"> Safety – range from security and protection</li> <li class="MsoNormal" style="color: #3366FF"> Social Esteem – cover affection and a sense of belonging; include recognition, status, and self esteem</li> <li class="MsoNormal" style="color: #3366FF"> Self Actualization – range from self development to self accomplishment</li> </ul> According to Maslow’s hierarchy of needs, after physiological and safety needs have been realized, social needs, esteem needs, and finally self-actualization needs take priority. Self-actualization is our highest need. There is overlap between each level since no need is ever completely satisfied. For this reason, the lowest needs remain as prime motivators that influence consumer behavior ( 2003).                   Task 5: Marketing Antiques E-Marketing             Internet has become a part of everyday life for almost all the people in the world. Internet has shaped many areas of life from entertainment to communication to business. Now, businesses can reach a wider audience because of the Internet. The internet allows every business to reach potential customer more effective, efficiently and more at more affordable costs. Antique dealers can make use of the Internet to market and advertise their products. E-marketing is a new trend in marketing where in the Internet is used as a tool to reach potential and existing customers. There are different ways that a business can reach its customers through e-marketing – email, search engine marketing, e-magazines, blogging, online articles, and online public relations. Compared to traditional direct mail and print advertising, e-marketing is often a low-cost alternative that has a much higher rate of return.   Recommendations 1. Website – one of the most effective way of reaching and interacting with potential and current customers is through a company website. A company website contains information about the company, its products and services, and other information that the consumers find valuable. The company website can also contain a page where in the consumers pose their feedback and suggestion thereby, giving the company first hand information about the consumers’ needs and wants. The website can be used also to gain information about the consumers by the use of online surveys. The website is a vital e-marketing tool so the company must make sure that it displays the contents that the consumers want to see. The company must also entice the consumers to come to the website by using different strategies that will capture their interest. One strategy is encouraging consumers to post pictures of their antique collections and keeping these photos in a library that every visitor can access. The company must also write articles about the antiques that it specializes in. Another strategy is having a Question and Answer page or How-To page in the website where visitors can post their questions and where the company provides tips on shopping, restoring, maintaining, and selling antiques. 2. E-Newsletter – e-newsletters can also be a valuable tool. By publishing newsletter every month or every quarter which contains interesting, helpful articles, the company can gain invaluable ‘top of mind’ advertising. Using willingly supplied emails from the customers is called ‘permission-based marketing’. The company can have a sign-up field on its website and use the emails of the customers to send them e-newsletters. 3. Email Marketing 4. Online Public Relations (PR) 5. Blogging 6. Article Marketing Interesting News Credit:ivythesis.typepad.com

Internet has shaped many areas of life from entertainment to communication to business

Task 1: Overview of Antiques Market Task 2: Antique Ownership Psychological Economic Social Task 3: Current Condition of Antiques Trade Attitudes Role of Opinion Leadership Impact of Sources of …

Action Plan For Developing A Chain Of Restaurants To Market And Sell Foods Commonly Found In UAE Throughout The World

The Project The purpose of this paper is to provide an action plan for developing a chain of restaurants to market and sell foods commonly found in UAE throughout the world. This paper will be divided into several sections. Section one defines the key elements of an action plan required for gathering information. The discussion of the target market segments and marketing strategy will be included. Section Two, the marketing part of the paper discusses ideas concerning innovation and procedures of the establishment of a chain of international restaurants. And finally, Section Three discusses the Monitoring Techniques to be used (i.e. Progress Reports, Timeline, and Outcome Measurements).   Section 1. Key Elements Target Market Segments The main target market for the chain of restaurants is people around the globe who wanted to experience UAE foods. The secondary target market will be the locals and tourists in UAE and business stakeholders, who have sustained the growth of the restaurant industry through their continued patronage.  Specifically, the demographic profile of the market of this chain of restaurants will be the all-aged generation of customers, from the 1 to any age bracket. The food and beverage has been served in various ways thus making the market rather varied as well. It is also proposed that the target market on this context would also include the younger generations. A need to cater to a specific demographic has spawned the need to acquire a competitive advantage with the rest of the players in the market.   Marketing Strategy As for the marketing strategy of the chain of restaurants, the marketing mix is comprised of these following approaches to pricing, distribution, advertising and promotion, and customer service (Farrall & Lindsley, 2008). <ul style="margin-top: 0in; margin-bottom: 0in" type="disc"><li class="MsoNormal" style="text-align: justify; line-height: 200%; margin-bottom: .0001pt"> 	Pricing. The 	chain of restaurant's 	 	pricing scheme is that the product cost is 45% of the total retail 	price. </li> 	<li class="MsoNormal" style="text-align: justify; line-height: 200%; margin-bottom: .0001pt"> 	Distribution. The 	chain of restaurant's food will be distributed through a 	takeout model where customers can call in their order and come to 	the restaurant to pick it up, come into the restaurant, place the take 	out order and wait for it to be completed, or come in and dine at the 	restaurant. </li> 	<li class="MsoNormal" style="text-align: justify; line-height: 200%; margin-bottom: .0001pt"> 	Advertising and Promotion. The most 	successful 	 	advertising will be banner ads, and inserts in newspaper and magazines. 	</li> 	<li class="MsoNormal" style="text-align: justify; line-height: 200%; margin-bottom: .0001pt"> 	Customer Service. Obsessive customer 	attention is the mantra.  The chain of 	 	restaurant's philosophy is that whatever needs to be done to make the 	customer happy must occur, even at the expense of short-term profits.  In 	the long term, this 	 	investment will pay off with a fiercely 	 	loyal customer base who is extremely vocal to their friends with 	referrals.</li> </ul>  Section 2. Innovation and Establishment Procedures Innovation Strategy                 The products that the chain of restaurants will offer are excellent food items and will increase in number as time passes. With this, it is vital to consider innovation practices.  The chain of restaurants will innovate the food’s presentation and its marketing strategy. The names of the food are unique, so that customers may know that the products are uniquely from this chain of restaurants. Before the food were formally included in the official list of the business’ offerings, there were taste tests conducted in local supermarkets, and those that passed initial testing were given official names to establish identification. The bowls and plates were likewise pre-tested for their functionality and durability to withstand water heat. The tissues and utensil which would be used are manufacturer-guaranteed to be environment-friendly and safe for human use. The machines and equipment to be used are likewise tested in order to bring only the best-tasting food and beverages that is worth every amount of money they spent. The price will depend on the type of food. The prices would be in par with those existing restaurants in UAE, with the business relying on the restaurant ambience, quality of dining service, and free live band performance to gain competitive advantage from rivals in the area. Using all the available information in this business plan, the pricing objective would be to offer the best-tasting UAE-type foods at relatively affordable price ranges. With that in mind, the pricing strategy included the cost of providing foods to the customer (electricity costs, labor costs, raw materials cost, etc.) From these innovation strategies, this chain of restaurants will have an image of products that are unique and defensible attributes which could support a high price. However, since a sector of the target market involves young people, who commonly do not have a source of income of their own, this chain of restaurants will strive to keep costs at the lowest level in order to maintain a cheap price offering for all their food products. Also, since it aims to promote an image of affordability and quality all rolled into one, this pricing strategy would definitely help build and sustain that target image.   Establishment Procedures                 On start-up, there will only be one restaurant located in some cities of UAE where clients could go to have their satisfying foods. This is the main and only channel of distribution for the initial months of the business. However, if financial statements forecasts prove true, customers will soon see a number of Restaurant bistros lined up in the thoroughfares of cities of foreign countries. The main promotion and advertising objective of the business is to be able to spread this chain of restaurants word without allotting too much on marketing costs. After all, what works well and what does not work at will depend mostly on the business, the product and service accompanying it, the community, the competition and the skills in how the marketing director will promote the business. As soon as possible, the new restaurant sign will be put up (including the name, type of shop, hours of operation and the opening date) in order to promote the business well before its opening. When the employment ads are posted in the local papers, the business will make sure to include Thunderstorm Restaurant’ name and location, as this inexpensive classified advertising will help promote the business. There will be a card awarded free to the first fifty customers of this chain of restaurants on the day that it opens. This card will serve as their Restaurant Advantage Card and will avail them of all the benefits of being a Restaurant Advantage Card holder. Discounts and freebies will be given on designated periods to all cardholders. However, those who were not able to avail of the card for free could still own one given a minimum amount membership fee ($ 100). The advertising part of marketing will consist only of a free taste booth in front of the restaurant during the first week, half dozen streamers around the area and a hundred flyers to be given away at supermarket doors. Also, one hundred business cards will be at hand, as they are a great way of advertising. The management believes that this is sufficient to advertise the business, and the rest will be left to word-of-mouth.   Section 3. Monitoring Techniques Progress Reports With regards to the progress of the chain of restaurants, a progress meeting will be held every week to monitor progress and guide the business to a successful completion. Progress meetings provide an effective forum for the managers to coordinate, integrate and manage the business stakeholders.  Meetings provide a dynamic environment where interaction and innovation will enhance the cross flow of ideas and help solve problems.  The meetings should also provide the venue for consensus and decision making.  A progress meeting for this business venture would contain the following: <ul style="margin-top: 0in; margin-bottom: 0in" type="disc"><li class="MsoNormal" style="text-align: justify; line-height: normal; margin-bottom: .0001pt"> 	 	Agenda: The agenda should 	be circulated before the meeting to list the participants and action points 	to prepare for the meeting.</li> </ul><ul style="margin-top: 0in; margin-bottom: 0in" type="disc"><li class="MsoNormal" style="text-align: justify; line-height: normal; margin-bottom: .0001pt"> 	 	Minutes: Approve minutes of 	previous meeting.</li> 	<li class="MsoNormal" style="text-align: justify; line-height: normal; margin-bottom: .0001pt"> 	 	Actions: Report on actions 	from previous meeting.</li> 	<li class="MsoNormal" style="text-align: justify; line-height: normal; margin-bottom: .0001pt"> 	 	Progress: Report progress 	by work package.</li> 	<li class="MsoNormal" style="text-align: justify; line-height: normal; margin-bottom: .0001pt"> 	 	Configuration management: 	Discuss scope changes and concessions-their implications and approval.</li> 	<li class="MsoNormal" style="text-align: justify; line-height: normal; margin-bottom: .0001pt"> 	 	Document Control: List 	controlled documents transmitted and police signing transmittals.</li> 	<li class="MsoNormal" style="text-align: justify; line-height: normal; margin-bottom: .0001pt"> 	 	Claims: Discuss any claims 	since the last meeting.</li> 	<li class="MsoNormal" style="text-align: justify; line-height: normal; margin-bottom: .0001pt"> 	 	Quality: Discuss quality 	issues.</li> 	<li class="MsoNormal" style="text-align: justify; line-height: normal; margin-bottom: .0001pt"> 	 	Payments: Approve invoices 	for payment.</li> </ul>  The minutes should be produced as soon as possible after the meeting preferably the next day, The minutes should document discussions and agreements taken during the meeting, together with actions to be done before the next meeting. Timeline As for the timeline of the venture, the following are considered: 	 			 			  			 			 			time frame (month) 		 			 			1st 			 			 			2nd 			 			 			3rd 			 			 			4th 			 			 			5th 			 			 			6th 			 			 			7th 			 			 			8th 			 			 			9th 			 			 			10th 		 			 			Business 			Kick-off 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 		 			 			Negation with the 			Government/Signing the Agreement 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 		 			 			Preparation of 			Business Plan 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 		 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 		 			 			Implementation 			Process 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 		 			 			Budget preparation, 			hiring of employees, and  collation of other business information 			needed 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 		 			 			Product Development 			and Innovation 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 		 			 			Training of Employees 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 		 			 			Marketing Strategy 			initiation 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 		 			 			Start of business 			operation (adjustment period) 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 		 			 			Start of business 			operation 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 			 			 			　 		   Outcome Measurement With regards to the outcome measurement, this chain of restaurants should do some evaluation regarding the completion of the whole project. The auditor should consider the implications of non-compliance in relation to other aspects of the audit, particularly the reliability of management representations (Mohd-Sanusi, Iskandar & Saleh, 2009). In this regard, the auditor reconsiders the risk assessment and the validity of management representations, in case of non-compliance not detected by the entity’s internal controls or not included in management representations. The implications of particular instances of non-compliance discovered by the auditor will depend on the relationship of the perpetration and concealment, if any, of the act to specific control activities and the level of management or employees involved (Arter, 2002). The auditor should, as soon as practicable, either communicate with those charged with governance, or obtain audit evidence that they are appropriately informed, regarding non-compliance that comes to the auditor’s attention. However, the auditor need not do so for matters that are clearly inconsequential or trivial and may reach agreement in advance on the nature of such matters to be communicated. If in the auditor’s judgment the non-compliance is believed to be intentional and material, the auditor should communicate the finding without delay. The auditor may conclude that withdrawal from the engagement is necessary when the entity does not take the remedial action that the auditor considers necessary in the circumstances, even when the non-compliance is not to the financial statements. Final Statement Based on the previous details, planning is a key resource of the organization, together with people, finances and material assets. Thus, it is accepted to state that project plan is a business issue. The discussion above revealed that through effective project planning management of the organization's resources and systems, organization administrators can add value to the services delivered to customers, reduce risks in the organization's business, reduce the costs of business development and service delivery and encourage improvement in internal business processes and external service implementation. On the other hand, it is recommended that when developing a project, it is better to build a report that is ideal for a specific need then to make a report based on a predefined concession.   References: Arter, D, (2002). Quality Audits for Improved Performance. ASQ Quality Press, 3rd edition. Accessed: November 12, 2009 from http://books.google.com/books?id=N4OZGgfZKs4C&pg=PT29&dq=management+auditing+arter#v=onepage&q=&f=false Farrall, C. & Lindsley, M. (2008). Professional English in Use Marketing. Cambridge University Press. ISBN: 978-0-521-70269-0. Accessed: November 12, 2009 from http://assets.cambridge.org/97805217/02690/excerpt/9780521702690_excerpt.pdf Mohd-Sanusi, Z., Iskandar, T.M., & Saleh, N.M. (2009). Moderated-mediation Effect of Individual Psychological Differences on Audit Task Performance: From the Perspective of Social Cognitive Theory. Accessed: November 12, 2009 from http://www.fdewb.unimaas.nl/ISAR2009/02_01_Mohd-Sanusi_Iskandar_Saleh.pdf       Interesting News Credit:ivythesis.typepad.com

Action Plan For Developing A Chain Of Restaurants To Market And Sell Foods Commonly Found In UAE Throughout The World

The Project

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