Same Sex Parenting is Just as Effective as Straight Parenting

Same Sex Parenting is Just as Effective as Straight Parenting Imagine a child in an adoption center, he’s lonely and doesnt have friends and longs for a loving family since his past family decided to put him up for adoption. Then there is a same sex couple wishing to be able to adopt a child so their family can be complete, but sadly the same sex couple can’t adopt the child because of anti-gay groups that frown upon it. Think about it this way, would you rather have a sad and lonely child stuck in an adoption center, or a happy child with loving same sex parents that love him and keep him safe? Gay parents are no less of a good parent because of their sexuality. Gay parents are just like any other parent, they still love and†¦show more content†¦Ã¢â‚¬Å"Not a single study has found children of lesbian or gay parents to be disadvantaged in any significant respect relative to children of heterosexual parents.†(Jennifer Marshall) â€Å"The worlds largest study of same-sex parenting to date finds that some children are even more healthier than their peers.† (Jase Peeples) In fact, most children raised by gay parents tend to be more open-minded and accept full of others. Many people had many questions about gay parenting. For example if two males adopt a girl, how would they explain puberty to her? Keep in mind, that it’s two adult males adopting a girl, it’s not two children adopting a girl. They are adults, and most guys do know how a girls body works, hence most of them are educated. If they have trouble explaining puberty to their girl child, they do have friends that are girls that can help explain.They could get help from an aunt too, or anyone that’s a girl in the family. It’s not like its just the couple that has to help out their child. A child can get help from anyone. It’s not just gay couples that would have trouble explaining girl puberty to a girl child, there are also single parent guys that have a girl child. Another thing that people usually ask is â€Å"Are children raised by gay parents more likely to become gay then a child raised by a straight couple?† You can’t change someones sexuality. Sometimes children are gay sometimesShow MoreRelatedSame Sex Parenting and Children Essay1639 Words   |  7 Pagesrelation may affect the welfare of a child’s upbringing. The prospect of a nontraditional upbringing in a same-sex partnership, or marriage ought to be a problem when raising children. Some feel that there is no real negative influence that this form of parenting has on a child. Politics has raised concern, but there is a limited amount of research in this area to corroborate this concern. Should same-sex marriage be an issue when raising children? Some states such as Massachusetts, Vermont, and ConnecticutRead MoreIn This Chapter, I Present How Two Pop Cultural Sites—The1713 Words   |  7 Pagesare the representations? The Kids Are All Right (TKAAR) follows lesbian couple Nic and Jules. Nic is a physician with a type-A personality and Jules is laissez-faire in her demeanor. Each mother became pregnant with the same unknown sperm donor. Consequently, they share in parenting their two children, Joni and Laser. Laser is curious to meet their donor and asks Joni to contact the agency to arrange a meeting, unbeknownst to their mothers. Nic and Jules discover the children’s meeting with the spermRead MoreEssay about Gay Marriage Does NOT Destroy Traditional Marriage1703 Words   |  7 Pagesthe definition of marriage and most of society making same sex marriage nearly impossible; Psychology Today recognizes that â€Å"any† two people who love each other can come together and be united. In 1970, in Minnesota, the first gay couple to apply for a marriage license in the U.S. was Jack Baker and Michael McConnell and they were not allowed to marry. However, on May 2013 Minnesota finally legali zed same sex marriage and the law would be effective starting August 2013. They had to wait over 40 yearsRead MoreData Analysis. In This Chapter, I Compare And Contrast1718 Words   |  7 Pagesare the representations? The Kids Are All Right (TKAAR) follows lesbian couple Nic and Jules. Laissez-faire Jules contrasts strongly with Nic, a physician with a type-A personality. Each mother became pregnant with the same unknown sperm donor. Consequently, they share in parenting their two children, Joni and Laser. Curious to meet their donor, Laser asks Joni to contact the agency to arrange a meeting, unbeknownst to their mothers. Nic and Jules discover the children’s meeting with the sperm donorRead MoreGay Sex794 Words   |  4 Pagesthere was a straight pill,† I lamented, â€Å"I’d swallow it faster than you can say the word gay.† (Fairyington 50). She says this because deep down she wanted some sympathy from her own mother. Confessing something like this to your close ones is hard no matter how accepting you feel they may be. She explains throughout her work that she was born this way and that all individuals should be treated with the same respect regardless of their sexua l orientation. Stephanie explains how badly she just wanted toRead MoreSame Sex Marriage Should Be Legal1863 Words   |  8 PagesSame sex relationships happen when men and women are attracted to a person of the same gender as themselves. Many people who are against same-sex marriage believe that by these type of marriages deny the reason of life which would be procreation, but, denying same sex couples the legal rights to get married could also mean denying someone the basic rights to enjoy the human benefits, although, allowing same-sex marriages the basic legal rights could mean a threat to what many call a traditional familyRead MoreAdoption Is A Beautiful Process2327 Words   |  10 Pagesenough to remain with their own. However, in the wake of LGBT marriage being legalized in all 50 states, LGBT adoption should also be legalized across the United States. In Nashville, TN., LGBT couples can petition to adopt. Whatsoever, that is not the same for all fifty of the states. According to the officials at Adopt Us Kids, â€Å"Most States do not have laws or formal policies prohibiting individuals’ eligibility to adopt or serve as foster parents based on sexual orientation. Instead, child welfareRead MorePlanning For Non Traditional Families1613 Words   |  7 Pagesfor these non-traditional families become a tough issue at first glance but when treated by using instruction from the bible can become just as easy as estate planning for traditional families by acting with respect and love as well as to plan accordingly and take note of the state’s guidelines for non-traditional families. Estate planning is for everyone not just the wealthy and traditional, and if one does not plan and have their wishes written down then the state will plan and disburse assets accordingRead MoreChildren’s Functional Health Pattern Assess ment Essay3555 Words   |  15 Pagesallowance† (Edelman Mandle, 2010). â€Å"New member in the family (baby) toddlers can regress, revert to earlier, previously abandoned infantile behavior such as losing toilet skills, dressing skills, or baby talk† (Edelman Mandle, 2010). â€Å"Parenting becomes challenging can lead to, anger, depression, leads to criticism, and if these issues go unchecked can lead to physical and emotional abuse (can occur)† (Edelman Mandle, 2010). â€Å"Parents midst of marital problems or divorce, preschoolersRead MoreSexuality : Teaching Sexual Orientation1844 Words   |  8 Pagespoliticians believe sex should be held between a man and a woman. They look towards nature and what has been practiced for centuries to determine what is moral. Third, there are those who feel by teaching about sexual orientation the amount of bullying and harassment in school, and homelessness and suicide outside of school will decrease. Concerned educators have developed ways to prove teaching sexuality is worth a try. Believers have formed groups in schools such as the Gay Straight Alliances, to help

Legalization of Marijuana - 1543 Words

Legalization of Marijuana How many people annually do you think die from smoking marijuana? Many people do not believe that the number is zero. Lots of people think that marijuana is harmful and think that it causes people to commit crimes and make bad decisions. The legalization of marijuana would help the government make money by taxing this drug, help sick people with medical use, and lower crime rates. Harry Anslinger, who is the Commissioner of Narcotics in the Bureau of Narcotics, saw that the traffic of marijuana is increasing to such an extent that it would be the greatest national concern. They started the Marijuana Tax Act of 1937 that was signed in by President Roosevelt. â€Å"Ten years ago we only heard about marijuana†¦show more content†¦Anslinger’s statement about how marijuana makes people commit crimes is somewhat false in the statement of Mayor La Guardia when he was talking about problems with crime in the Canal Zone. In the report they also comme nted on how lazy a person gets from using this drug. Mayor La Guardian’s statement from above tells us that people can’t be that lazy if they are still performing well in war. It was clear to many people that this drug was on the verge to become legal again. After this news came from the La Guardia Committee, Anslinger didn’t like it and banned any further research on the drug. Anslinger and the Bureau of Narcotics should have done more human research on the affects of marijuana before they banned the drug. Medicinal use of Marijuana is still banned unless you are prescribed by the government or live around the west coast. The government issues very potent marijuana to their patients to use for pain problems. This marijuana can only be received by patients who are legal to smoke in the United States. People on the west coast grow this on farms and harvest it and sell it to the medicinal clubs out in California. People can grow this drug in California and not get in trouble by the state government if they have a medicinal marijuana license to grow. This license can be earned if you fallShow MoreRelatedThe Legalization Of Marijuana Legalization1061 Words   |  5 PagesThe Legalization of Cannabis in Ohio Marijuana is a controversial topic all across the United States. Recently marijuana has been voted on, legalized, and denied legalization in multiple states. There are still more states trying to fight the green fight for marijuana. The fight for legalization hasn’t been an easy one for cannabis supporters; they have been fighting tooth and nail to make it happen. One of the main concerns in the marijuana debates are whether or not marijuana is a gateway drugRead MoreLegalization Of Marijuana And Marijuana1633 Words   |  7 PagesBalyuk March 8, 2016 Legalization of Marijuana Marijuana has a few different names that are commonly used in today’s society including weed and cannabis. Weed is smoked with joints, bongs, or pipes. Marijuana can also be mixed with foods usually brownies, cookies, and candy which are called edibles. The main chemical responsible for the high feeling is called THC but marijuana also contains over 500 chemicals. The chemical is found in resin produced by the leaves and buds. â€Å"Marijuana is the most commonlyRead MoreThe Legalization Of Marijuana Legalization Essay2566 Words   |  11 Pagescurrent prohibition on marijuana reforms has put the United States in a similar situation. Marijuana is the most widely used illicit drug in the United States. According to the National Survey on Drug Use and Health, â€Å"95 million Americans age 12 and older have tried pot at least once, and three out of every four illicit-drug users reported using marijuana within the previous 30 days† (ONDCP). The decriminalization and eve ntually legalization for the recreational use of marijuana will bring forth benefitsRead MoreThe Legalization Of Marijuana Legalization1282 Words   |  6 Pages On November 8th, 2016, the California Marijuana Legalization Initiative may be included on the ballot. The people of California will vote on whether to legalize the recreational use of cannabis for adults. The move targets at regulating the consumption of the drug and taxing it like other legalized drugs. California was the first state to legalize medical marijuana in 1996 (National Institute of Drug Abuse). The state prohibited any legal actions from being taken on patients and recognized caregiversRead MoreThe Legalization Of Marijuana Legalization1660 Words   |  7 PagesKyler Smith 9/15 â€Å"Marijuana Legalization† The legality of cannabis varies from country to country. Possession of cannabis is illegal in most countries and has been since the beginning of widespread cannabis prohibition in the late 1930s. However, possession of the drug in small quantities had been decriminalized in many countries and sub-national entities in several parts of the world. Furthermore, possession is legal or effectively legal in the Netherlands, Uruguay, and in the US states of ColoradoRead MoreThe Legalization Of Marijuana And Marijuana Essay1314 Words   |  6 PagesMarijuana or Cannabis is one of the bused drugs in America and the rest of the world. Interesting accumulating evidence show that the significant negative impact of this drug outweighs the positive effects. However, the medical benefits of the drug seem on the process of chemical compounds as compared to the drug itself. Medical debates show that chemical compound in marijuana are the problem as compared to the plant. The said chemical compound af fects the mental and physical health of the personsRead MoreThe Legalization Of Marijuana Legalization996 Words   |  4 Pages the monetary gain of its legalization for most has been productive to say the least. For example, Denver Colorado is on track to more than triple the marijuana tax revenue this year alone. $44 million was collected in 2014. In July 2015, 73.5 million was collected, while 19.6 million went to schools. A place such as Chicago could really use the legalization to help with the school system infrastructure issues they have. With a deficit of over 1.1 billion marijuana sales could alleviate bothRead MoreLegalization of Marijuana1550 Words   |  7 PagesLegalization of Marijuana: Benefits and Statistics The topic of legalizing marijuana has been a topic of controversy for quite some time now not only throughout our local streets, but throughout the local and into the state government. The legalization of marijuana is such a controversial topic because some are for it and some are against it. People are for the legalization because of the great uses it has towards medicine, the money that could come from the taxation of legalized marijuana, andRead MoreLegalization of Marijuana972 Words   |  4 PagesOn January 1st the states of Colorado and Washington officially began the regulation of legal marijuana sales. Thousands of people from all over the country including tourists from Wisconsin, Ohio, Chicago, and even Georgia lined up out front of dispensaries to make a purchase. Recreational marijuana is being regulated and monitored like alcohol; you must be at least 21 years old to make a purchase. The drug, which is controversial in many states’ legislations, is currently l egal for medical useRead MoreThe Legalization of Marijuana628 Words   |  2 PagesThe Legalization of Marijuana Marijuana, the plant of the cannabis, has been around since the early 1900’s. Throughout history, marijuana has been used illegally, for both recreational and medical uses. Recently, marijuana has been used for medicinal purposes, like aiding HIV/AIDs patients, healing migraines and controlling nausea caused by chemotherapy. Today, there are currently 21 American states that have legalized medicinal marijuana including two states that have legalized recreational marijuana

Knowledge and Assessment Essay - 708 Words

1. Understand the principles requirements of assessment 1.1 explain the functions of assessment in learning and development Determining level of knowledge understanding †¢ Ensuring that learning is taking place †¢ Checking progress †¢ Adhering to course criteria 1.2 define the key concepts and principles of assessment 1. Explain the functions of assessment in learning and development. Assessment is carried out to evaluate that learning has taken place. It measures the learner’s attainment of knowledge and skills in their particular learning area. Assessment encourages learners to ask questions on anything they have not fully understood, as learners know that they will have to prove their knowledge and understanding†¦show more content†¦Understand different types of assessment methods 2.1 compare the strengths and limitations of a range of assessment methods with reference to the needs of individual learners 3. Understand how to plan assessment 3.1 summarise key factors to consider when planning assessment 3.2 evaluate the benefits of using a holistic approach to assessment 3.3 explain how to plan a holistic approach to assessment 3.4 summarise the types of risks that may be involved in assessment in own area of responsibility 3.5 explain how to minimise risks through the planning process 4. Understand how to involve learners others in assessment 4.1 explain the importance of involving the learner and others in the assessment process 4.2 summarise types of information that should be made available to learners and others involved in the assessment process 4.3 explain how peer and self-assessment can be used effectively to promote learner involvement and personal responsibility in the assessment of l earning 4.4 explain how assessment arrangements can be adapted to meet the needs of individual learners 5. Understand how to make assessment decisions 5.1 explain how to judge whether evidence is: †¢ Sufficient †¢ Authentic †¢ Current 5.2 explain how to ensure that assessment decisions are: †¢ Made against specific criteria †¢ Valid †¢ Reliable †¢ Fair 6. Understand Quality Assurance of the assessment process 6.1Show MoreRelatedAssessment Of The Knowledge Of Students Essay1239 Words   |  5 PagesAssessment is one of the most vital tools teachers have to gauge the knowledge of students. Oakes et al. describes assessments as a process of gathering, describing and qualifying information about performance (Oakes et al. 2013). Good assessments are fair, student centered, relevant and have quick, concise, and relevant feedback. As educators we use various forms of assessment to assure that students acquire the intended knowledge from lessons. Assessment should inform further lessons and act asRead MoreAssessment Of Content Knowledge Growth1088 Words   |  5 Pagesassessment of content knowledge growth Children cannot be labeled like pieces of garments; one size does not fit all. Each student who enters the classroom is uniquely made. They come with their own background, intelligence and/ or skill set. The strengths of one student may be the weakness of another. Those factors combined should influence any teacher to make the necessary adjustments to lesson in order to ensure all students are engaged in the learning cycle. During my course, Assessment forRead MoreAssessment Of Knowledge In Oedipus The King733 Words   |  3 PagesIn Sophocles’ play, â€Å"Oedipus the King†, he makes an assessment of knowledge and its effects on the human psyche. To him, knowledge can shape not only a person’s life, but their character, morals and ideals as well. The play emphasizes this through Oedipus, the main character, as someone whose life is impacted by his pursuit knowledge, which, in turn, transforms his character. Consequently, Sophocles’ assessment of knowledg e, as a gift, burden, and an absolute truth, is ascertained through Oedipus’Read MoreAssessment And Intervention Of Print Knowledge1705 Words   |  7 Pages Personal Reflection of Action Assignment: Assessment and Intervention of Print Knowledge to Students with Severe Disabilities Breannah Davis-Bloom Radford University â€Æ' Introduction Emergent literacy development is a foundational principle commonly acquired prior to inclusion into a formal educational setting. Literacy development is a uniquely dynamic concept, consciously and unconsciously embedded in the everyday lives of children. As a result of diversity in family dynamics, literacy levelsRead MoreThe Knowledge And Understanding Of Health Assessments1075 Words   |  5 PagesThe knowledge and understanding of health assessments are essential to a nurse’s role in promoting health, preventing illness, and caring for others. Health assessments are conducted every day in nursing and other health profession. This essay aims to discuss the importance of understanding the purpose of conducting a health assessment, considering how a health assessment might be conducted differently on the setting and age of the patient or client and further develop the written communication skillsRead MoreKnowledge Gained and Personal Assessment1193 Words   |  5 PagesAssi gnment Four: Knowledge Gained and Personal Assessment Kim D. Duggared HRMN 495 Professor Jimmy Adkins 11 October 2015 University of Maryland University College in Europe Introduction and Purpose The purpose of this paper is to drawn knowledge gained during this capstone class and classes that have been taken during this degree program. The concept chosen, that is to represent key concepts, related to the key knowledge areas in Human Resources is Employee Engagement AcademicRead MoreThe Texas Assessment Of Knowledge And Skills1612 Words   |  7 PagesThe Texas Assessment of knowledge and skills, known as TAKS is a standardized test used throughout the State of Texas to determine whether or not a child is prepared for the next grade level. The TAKS test was implemented in 2003 to replace the â€Å"No child Left behind Act† The new addition to the test added science as well as social studies to the already existing math, reading and English. This test was design to obtain more information on where students currently resided in academics. Many haveRead MoreResearch Knowledge and Assessment Essay3100 Words   |  13 Pagesï » ¿ A6: Research Knowledge Assessment Vincient Cleamons Walden University Abstract This essay discusses the philosophies, concepts, and methodologies of research investigations. Research designs are contrasted and compared to assess benefits, limitations, and applications. Approaches to quantitative and qualitative studies are illustrated and explained. The operations and purposes of program evaluations and action research studies are elucidated. Read MoreMeasuring The Knowledge Of Students Assessments Are Needed1077 Words   |  5 PagesWhen gauging the knowledge of students assessments are needed, however they must ensure that the assessing the actual abilities of the student not just the ability to remember and recall information. All too frequently, students are given assessments too often that do not measure their knowledge level, but instead emphasizing concepts that administrators find useful. These concepts are normally too vague and not relatable to the student and the knowledge he/she needs to continue to learn throughoutRead MoreAssessment Methods For A Learner s Knowledge2396 Words   |  10 PagesAssessment Methods There are various assessment methods that can be used in different scenarios for different reasons. Observation Observation is one of the primary assessments and will be used often, as you should be observing the learners’ at all times ensuring that learning is taking place. You need to be observant of body language or actions such as raised hands in case a learner has missed something or has a question to ask. You also need to be observant to any hazards within your learning

The First And Second Balkan Wars - 1272 Words

The 20th Century was one of the most painful centuries in human history with the First and Second Balkan Wars, World War I, Russian Revolution, Russian Civil War, Chinese Civil War, Spanish Civil War, World War II, Cold War, Korean War, Vietnam War and the Soviet-Afghan War. Perhaps the greatest conflict in the 20th century and even in all human history was the Second World War. This war was started by the Nazi party of Germany. There are many theories to the Nazi party s rise such as Hitler s personality and speaking abilities and the psychological tactics used to brainwash the German people, but none of these had a greater impact than Germany s past history. Many historians believe it was events such as the treaty of Versaille and economic disaster that contributed the most to the mindset to the German people. The Nazi regime might have emerged because it was a counter force to a combination of national grievances and economic crises and that it promised strength and unity. After past failures and humiliations, German people desired strength and unity so much that they were prepared to surrender their civil liberties. Body 1: pre war situation such as economic crisis.(hyperinflation in the 1920s and the great depression in the 1930s) German attitude toward life and why they felt bitter. (find primary sources of the hyperinflation) To find out why Germany wanted to have strength and unity so much, you have to look at the past. Germany had a proud history from the holyShow MoreRelatedEffects of The First Balkan War on the History of Europe Essay1386 Words   |  6 Pagesmost troubled region of the Balkans in Central Europe, the Balkans were affected by strife and hostility. The problems in the Balkans not only affected the people living in this region, but also other large European powers that fueled many of the major conflicts and events of Europe at the time. The First Balkan War and its profound effects on European history will be discussed, while also exploring the future conflicts in both the Balkans and the rest of Europe. The Balkan states were all relativelyRead MoreEssay on 1890 Europe As An Area of Growing Tension1326 Words   |  6 PagesAlliance, through wars and turbulence in Europe the eventual outcome was the outbreak of the first world war. The western powers expanded colonies. However, national rivalries gradually grew and alliance camps emerged. Economic competition and arms race also became intense. The Balkans became a hotpot of western intervention, as the Ottoman Empire declined. Finally war broke out in 1914, a war which was unexpectedly disastrous and destructive in scale. The war was caused byRead MoreThe Catalyst for the First World War1679 Words   |  7 PagesThe origins of the First World War are diverse, complicated and widely debated among historians, especially concerning the liability of Germany. Between 1871 and 1914, there are several elements that have contributed to destabilize the balance of European powers. Imperialism adopted by European countries, especially in Africa, the rise of Germany, which build up the development of alliances between States and the expansion of nationalist movements are the main elements. 1) Germany, a new EuropeanRead MoreForeign Minister Alexander Izvolsky Of Russia Essay1696 Words   |  7 PagesForeign Minister Alexander Izvolsky of Russia was looking to re-establish his country’s authority in Europe, which had been damaged after defeat by Japan in a previous war in the Far East (Trueman C. N., 2015). One goal for Baron Lexa von Aehrenthal, Foreign Minister of Austria-Hungary, was to gain better control of his nation’s Balkan territory. After the revolt in Constantinople by a group called the Young Turks in which they took control of the city, Austria-Hungary feared that Bosnia-HerzegovinaRead MoreWhy It Proved to be Impossible to Solve the Problems Created by Balkan Nationalism Before 1914652 Words   |  3 PagesWhy It Proved to be Impossible to Solve the Problems Created by Balkan Nationalism Before 1914 Balkan nationalism was apparent in the years leading up to 1914 in two forms: The desire for expansion, or rather, self-determination, within the immediate region, and also in the support of Pan-Slav nationalism (a Russian idea). In the years from 1900 to 1914, this nationalism caused the key problems of mistrust and suspicion between the two great powers of Austria Hungary andRead More World War 1: A Tragedy of Miscalculation Essay803 Words   |  4 PagesWorld War 1: A Tragedy of Miscalculation To some extent, the outbreak of the First World War was a tragedy of miscalculation. Austria declared war on Serbia, in the hope that it would only be a short and local war. Germany had miscalculated the risk of a two-front war. Germany’s war plan – the Schlieffen Plan, inevitably involved France, Russia, Belgium and Britain. In â€Å"The war to end all wars†, Germany also did not take into calculation the ‘Domino Effect’ of the alliances between France, RussiaRead MoreGermany Expansionism Leading Towards World War I1148 Words   |  5 PagesGerman Civilization 2320 Germany Expansionism Leading Towards World War I The Second Reich can be described as the period of German history when all of the previously fragmented German states became unified, excluding Austria, under the reign of Otto von Bismark. He led Germany to economic growth, rapid industrialization, and to become a powerful political force in Europe. However, Bismark’s reign only accounts for half of the Second Reich, the other half belonging to William II. After his fatherRead MoreThe Cause of World War I Essay740 Words   |  3 PagesThe Cause of World War I There is not just one reason alone why the WWI started, one moment two countries would be fighting and then straight after another country could be fighting. Europe was pretty much at each others throats from 1871 until the war started in 1914. The many long term causes were building lots of tension between the complex alliances and eventually the tension would grow so big and would only need one thing to spark off a world war. In this essay IRead MoreExploring the Causes of World War One Essay896 Words   |  4 Pagesof World War One The long-term origins to World War One start back in 1870 with the Franco-Prussian War. In the Franco-Prussian war France lost to Germany which lead to the two countries never being in an alliance with one another. Once the war was over it lead to the forming of the triple Alliance which was one of the main alliances during the first world war. The Triple alliance was made up of the countries - Germany, Austo-Hungery and Italy, and it was first formedRead MoreSlovenia Case Analysis1090 Words   |  5 PagesRussian involvement on West Balkan. A Government of the Republic of Slovenia meeting has been scheduled for XX XXX XX to decide the form this participation and assistance will take. The stated objectives of this policy are prevent Russian involvement in Slovenia’s internal politics and international relations, deter military aggression against the Republic of Slovenia, their allies and partners, maintain national sovereignty, and project peace and stability on West Balkan area. Given the previous and

Logistic and Supply Chain Management Mc Donalds

Question: Discuss about theLogistic and Supply Chain Managementfor Mc Donald's. Answer: Introduction Globalization has forced every corporation to integrate and maximize its value from supply chain(Folinas, 2006). Supply chain can help a business generate tremendous amount of value by integration of key functions and maximizing their efficiency. The scope of this report is to study and analyze Mc Donalds supply chain management. Mc Donalds is a world renowned fast food chain company with its headquarters in Oak Brook, Illinois is USA. The report highlights manufacturing, production processes along with supply chain forecasting method that is used by the company to be a leading company in the industry(Ottenbacher, 2009). The company operates through franchise model and is based on economic, ethics and environment for creating sustainability for its business. The production processes of the company are depicted by aggregate production plan and master production schedule(Stadtler, 2015). Make processes of the company includes formally prepared plan so as to provide proper production sc heduling for catering diversified customer products. Though the company has integrated and dynamic supply chain but it needs to further enhance processes to be able to emerge as a leader in fast food chain business(Bosona, 2013). The report concludes with certain recommendations that the company can apply in order to maximize its efficiency further. The Key Flows in Supply Chain Mc Donalds is worlds largest fast food chain comprising of over 34,000 restaurants across 119 countries. The company formed in 940 as a barbecue restaurant by Richard and Maurice Mc Donald. Later the company business model was revolutionized using production and supply management principles. It was later in 1955 that Ray Kroc introduced the franchise business concept that greatly impacted revenue generation and return on capital. Figure 1: Key operators within McDonald's Supply Chain Source:(Marketrealist.com, Retrieved on 18th November 2016) The key flows in supply chain consist of suppliers, who provide necessary raw materials which are then processed by employees to provide finished products. Key flows that are necessities in supply chain comprises of product flow, information flow, cash flow and return flow. The description of each type of flow for the company is provided below; Product flow: In order to ensure that customers gets readily available food products at franchise stores of the fast food chain, the company has an integrated material, component, supplies and services(Walker, 2008). Each store has their designated suppliers who meet the requirements of the company. As quality of cheese, chicken, ham, bread and other raw materials is not made and is sourced; it needs to be of the highest quality. The system constitutes machineries that can fry potatoes and cutlets for its burgers and make other necessary fries of chicken, ham and so on. Service personnel within Mc Donalds team are trained for processes to handle the machineries and provide service to customers(Gold, 2010). Information flow: Stores of Mac Donalds provide necessary quotation for each type of raw material that it requires. Suppliers who are able to meet and deliver such requirements as provided by the company at requisite prices do so and deliver bills on monthly basis. There is a fixed quotation provided by each store according to their prerogatives so as to meet adequate customer demands. Post raw materials are processed on the machineries in the stores, they are delivered to their customers over the counter upon ordering. Some stores of Mc Donalds also provide home delivery systems to cater to additional number of customers(Ketchen, 2007). Cash flow: Stores of the company needs to make frequent payments to its suppliers for the raw materials and products they purchases. Customers at the company mostly pay in cash or by credit card transactions which gets diverted into bank account of the company. Every day after sales of its various products and from incoming raw materials a bill is raised, thereafter maintained in proper formats or software(Bevilacqua, 2009). Suppliers are generally paid in frequency on weeks, quarterly or monthly so as to maintain even flow of raw materials to the stores. Return flow: Return flow is a very important aspect at Mc Donalds stores across every franchise as tremendous amounts of food gets wasted. Wastage amounts to significant losses for the business and its processes are directed at reducing them so as to increase process efficiency. Wastages from production are generally recycled but wastages from customers are disposed. Mc Donalds supply chain follows stringent environmental norms in regards to treating waste and hence avoids any processes that might add significantly to pollution levels in soil, air or water(Carter, 2008). The Make Process Mc Donalds arranges raw materials from several suppliers according to their requirements and then processes the same. The make process of the company can be understood by its aggregate production plan (APP), master production schedule (MPS) and material requirement plan (MRP). Mc Donalds supply chain consists of direct and indirect suppliers. While direct suppliers supply necessary items to the stores. Indirect suppliers are the ones who supply through suppliers of distributors to the stores. While each type of supplier in the process is equally important for maintaining a smooth flow of products, to make them available and to supply customers better. Every step within the system of the stores or suppliers is customer driven, meaning regular feedback is received from customers regarding the quality of foods. The food served is hot and fresh which is also a prerequisite by the company, which increase customer loyalty to the brand name. Aggregate Production Plan (APP): It includes the various operational activities for the production in advance. Each franchise operated business of Mc Donalds are provided with a complete know-how in regards to various functioning of the business(Li, 2006). The APP of such reflects and provides idea to the management regarding quantities to order, resources to be used and procured, costs arising from operations, cost of labor and so on. This is a broad ranged plan that also includes inventory or stock levels for stores to be maintained over a time period and so on. Drawing upon this plan requires certain information regarding demand forecast in that particular area, information availability regarding resources, costs of resources and organizational policies. Thus, each store has their APP to help them function their businesses effectively(Fawcett, 2008). Figure 2 :Mc Donald's Supply Chain Source : (Marketrealist.com, Retrieved on 18th November 2016) Master Production Schedule (MPS): It is a schedule that depicts planning process for production related to individual commodities. It demonstrates demand related to each and every product, hence includes resources and processes that can optimize productions. It helps business take necessary steps to avoid bottlenecks. MPS includes processes and factors that have immense importance in production and can significantly improve profitability for the business. Every store and product of Mc Donalds has its standardized procedures that have pre determine MPS(Ganesan, 2009). Though it greatly varies across countries and franchise but there is a standard set which the business needs to comply with to maintain stabilize profitability and growth. Material Requirement Plan (MRP): It involves production planning, scheduling and inventory control systems. Stores and outlets of Mc Donalds determine their material requirement depends on basis of weekend or weekdays, festivals or carnival or regular timings. Demand at Mc Donalds store in airports is deemed to be higher than that in a regular store located at a highway. Similarly raw materials need to be planned, which is demonstrated in MRP(Maloni, 2006). Deviation in order quantities can occur and can significantly alter processes. But a standardized MRP helps in attaining of desired objectives for the company. The Supply Chain Forecasting Mc Donalds has a highly effective and efficient supply chain processes and capabilities which renders value and increases business more. It has a dynamic process of supply chain forecasting for catering to demand of the stores. Key processes of the business include product, process, cash and information flow is integrated into its business processes. The company serves around 70 million customers daily with their menu comprises of hamburgers, French fries, chicken, soft drinks, smoothies, breakfast items, deserts and so on(Folinas, 2006). The company has three legged structure with owner, supplier and employees. Suppliers have been provided appropriate and permissible levels for each type of food category. Every store has similar machineries and production processes throughout that is utilized to process food materials. The brand has immense focus on serving customers fresh and hot food at counters and chilled cold drinks. This is only possible due to its supply chain efficiency and production processes. The machineries are well maintained and the staff are highly trained that renders effectiveness to the system. The staffs have highest possible type of training in meeting customers with a smile and their valued product proposition. Each staff greets the customer every time he arrives at the counter. All stores of Mc Donalds is mostly self-serviced to further impact on customer service deliveries. The company boasts of its highly integrated and effective supply chain management systems and it claims to serve a 1% of global population every day. The key processes within the company are aligned to meet suppliers products such that production can function smoothly and effectively. Customers have high demand for high-quality in services; hence they will prefer a product more that meets their requirements(Tseng, 2009). Inability to predict supply chain forecasting can have financial catastrophic results. Customers at Mc Donalds do not expect to wait in long queues for their meals to be served. Hence, Mc Donalds needs to schedule enough stock of food and supplies for food production for a high-quality service. Inability to forecast and predict might lead to breakdown of systems. Mc Donalds has a high efficient quantitative forecasting method. It has been ranked number 3 in Gartner Supply Chain Top 25. The restaurant chain maintains a fine balance in new product development and existing complexities in supply chain planning. With no factories or distribution centers, it has outsourced productions to the tune of 100%(Seuring, 2008). It consists of 16 major suppliers, with KPI being, no item may ever be out of stock. The company uses JDA Manugistic 7 application for forecasting. The software uses relevant data pertaining to point-of-sale (POS) data, stock levels, product list, and inventory and shipment information to forecast measures. Supply chain methods at various restaurants include proper inventory management. Inventory of the company is expected to store both perishable as well as non-perishable goods such that it can maintain steady flow of customer demands. Through proper inventory management the company is able to meet its forecasting targets. It has one of the most effective strategies in regards to its inventory and entire suppliers. The software helps predict accurately required quantities of raw materials for catering to demands at a particular point in time. The software also allows forecasting demand which is ordered accordingly. Often combined effort from service staffs as well as the software is used to attend to demand specifics and make appropriate forecasting solutions. Conclusion Mc Donalds maintains a highly effective and efficient supply chain management functions which is demonstrated by their capabilities to make adequate forecasting. With totally outsourced processes and techniques it is able to achieve immense efficiency in its various production processes and systems. It operates with its steady and fixed suppliers, vendors and manufacturers such that quality of its product remains uncompromised. It attains to quality standards as specified by industry and caters to highest service quality. Thus, the company is one of the largest and most profitable fast food business chains. The best methods that is followed and adopted by Mc Donalds is in regards to its forecasting methods apart from production and other processes. But it needs to further improvise its lean manufacturing techniques to reduce any sort of redundancies in production. Wastage is a major issue that impacts its business processes lowering its profitability. With proper scheduling and inven tory management systems it is possible to overcome any issues related to supply chain. But even with current processes and systems there is a tremendous value that is derived from its supply chain processes. References Bevilacqua, M. C. (2009). Business process reengineering of a supply chain and a traceability system: A case study. . Journal of Food Engineering, 13-22. Bosona, T. . (2013). Food traceability as an integral part of logistics management in food and agricultural supply chain. . Food Control, 32-48. Carter, C. R. (2008). A framework of sustainable supply chain management: moving toward new theory. . International journal of physical distribution logistics management, 360-387. Fawcett, S. E. (2008). Benefits, barriers, and bridges to effective supply chain management. . Supply Chain Management: An International Journal, 35-48. Folinas, D. M. (2006). Traceability data management for food chains. . British Food Journal, 622-633. Ganesan, S. G. (2009). Supply chain management and retailer performance: emerging trends, issues, and implications for research and practice. . Journal of Retailing, 84-94. Gold, S. S. (2010). Sustainable supply chain management and inter?organizational resources: a literature review. Corporate social responsibility and environmental management, 230-245. Ketchen, D. J. (2007). Bridging organization theory and supply chain management: The case of best value supply chains. . Journal of Operations Management, 573-580. Li, S. R.-N.-N. (2006). The impact of supply chain management practices on competitive advantage and organizational performance. . Omega, 107-124. Maloni, M. J. (2006). Corporate social responsibility in the supply chain: an application in the food industry. . Journal of business ethics, 35-52. Marketrealist.com. (Retrieved on 18th November 2016). Mc Donald's Supply Chian. https://marketrealist.com/2013/12/mcds-food-come-exploring-supply-chain/. Ottenbacher, M. C. (2009). The product innovation process of quick-service restaurant chains. . International Journal of Contemporary Hospitality Management, 523-541. Seuring, S. . (2008). From a literature review to a conceptual framework for sustainable supply chain management. . Journal of cleaner production, 1699-1710. Stadtler, H. (2015). Supply chain management: An overview. Springer Berlin Heidelberg. Tseng, M. L. (2009). Selection of optimal supplier in supply chain management strategy with analytic network process and choquet integral. . Computers Industrial Engineering, 330-340. Walker, H. D. (2008). Drivers and barriers to environmental supply chain management practices: Lessons from the public and private sectors. . Journal of purchasing and supply management, 69-85.

Audit - Assurance and Compliance Easy Finance Limited

Question: Discuss about the Audit, Assurance and Compliance for Easy Finance Limited. Answer: Introduction: In the case of King and Queen, Easy Finance Limited (EFL) provided finance to Impulse Pty Ltd for additional working capital, but the concerned auditor provided unqualified audit report irrespective of their drop in turnover and debtors turnover ratio. In the recent verdicts of the courts, containing several imperative judgements of the House of the Lords, have extended the classes of the case in which an individual professing some expertise (as an auditor does) could be accountable for carelessness to someone other than his or her own client: In the case of Hedley Byrne and Co. Ltd. v Heller and Partners (1964) AC 465, such Obligation may ascend whenever a professional person does work for his or client in conditions where that professional knows or ought to know: That the work is liable to rely upon by the third party; The third party can probably suffer from financial loss if the work in Question is done negligently. In accordance with the case facts of Royal Bank of Scotland v Bannerman Johnstone Maclay (Scottish Court of Session) has armoured the belief that an auditor can have a Duty of Care concerning a Third Party even Where he has no Knowledge (but has constructive knowledge) that the third party intends to bank on his advice. EFL argument that the Finance was provided to Impulse solely on the basis of the unqualified report of King and queen. Further, the auditor had not accomplished their work in a proper manner as despite Declining Turnover and Debtors Turnover Ratio they did not evaluate the assets of a business which shows that that King and Queen have performed the work negligently thus they will be held liable to EFL for the outstanding Dues. Impact on advice if they intended to make a loan to Impulse and were relying on the 2012 audited financial report No, EFL has made specific intimation to King and Queen that they are funding to Impulse for additional working capital relying on the audit report provided by you. According to Alexander and Hay, (2013), audit Report and Financial Statements reflects only the financial figures and situation existing at the time of conduct of the audit. It doesnt by any mean reflects the profitability and repayment capability of concerning company. In that Case, King and Queen wouldnt have been held liable because of no one forecast perfectly. A company can get insolvent or bankrupt for many reasons (Branson, Chen and Anderson, 2015). The decline of Turnover and debtor ratio is only the prima facie evidence. King and Queen Wouldnt have been liable in this case. Actual and perceived independence Independence in the context of an auditor can be defined as independence made available by parties who are interested in financial statements of a firm to be audited. As per the study of Knechel, (2013), this is important so that the audit conducted is free from personal bias. An unbiased audit makes it easy for the stakeholders to take a feasible decision. Actual independence is a situation where an auditor has a state of mind which is free to respond to a particular situation liberally. Independent auditors make decisions which they think are relevant. It is important that an auditor should appear to be not only independent but also act independently. Perceived independence is a state where an auditor is just perceived to be independent by the stakeholders but actually is bound by the directors of the company for the decisions to be made (Glover and et.al. 2016). Evaluation of independent situations In the Current Situation, Bob, an audit assistant, uses the information of one of his clients for his university assignment and eradicates all the reference. In accordance with provisions of ASA 230, it is the duty of the auditor to adopt such processes which ensure secrecy, reliability, safe custody and availability of audit documents. Further, this is supported by provisions of ASA700 regarding the duty of the auditor to maintain confidentiality (Tepalagul and Lin, 2015). Further, if bob wants to use the information of Club Casino, then he must have taken prior permission from those charged with governance even though he has deleted all the references. As an audit assistant, it is the responsibility of Bob to preserve the secrecy of documents and not to defaulter in any case. According to ASA200.2 the engagement partner, Wendy in this situation, is eligible for discharging the responsibility of an auditor, if the situations demand. As they possess appropriate capability and competency, they can be held responsible for supervision and direction of audit work. On the request of Ace Ltd. Wendy performed the secretarial duties. The span of duty included in a company secretary work comprises of administrative services like maintenance of records and ensuring compliance (Hay, Knechel and Willekens, 2014). Hence Wendy can perform the duties which support the functions of the company secretary in such circumstances. As per American Standards of Audit 100.5, an auditor is required to follow the principle of integrity, objectivity and competence (Krahel and Titera, 2015). An acquaintance threat comes to Precision Machinery Ltd. as Leo is in close connection with the firm and the principle of objectivity is breached. This will result in a conflict of interests overriding professional decisions. Thus it is recommended not to allow Leo to audit the internal control of cash system. This may lead to uncertainty in auditing, as the member can be sympathetic towards the interest of the firm. According to the professional standard 290.223, when a client of an audit firm is unable to pay the fees for a long period, there comes the risk of self-interest. In a situation where a huge fees is unpaid before the issue of the audit report, the relativity of the threat is assessed, and some shield is applied to reduce the risk to some extent (Knechel, 2016). The audit firm has a right to settle on the overdue fees as a loan to the client. Hence, in this situation, Chan and Associate can discontinue the service due to long outstanding payment. They also have a right to receive furniture and shares in fulfilment of the due payment, and the outstanding fees can be considered as a loan to Classic Reproductions Pty. Ltd. References Alexander, D. and Hay, D., 2013. The effects of recurring and non-recurring non-audit services on auditor independence. Managerial Auditing Journal. 28(5) Pp.407-425. Branson, L., Chen, L. and Anderson, L., 2015. The Implementation Of International Codes Of Ethics Among Professional Accountants: Do National Cultural Differences Matter?. International Journal Of Business Public Administration.Pp 12(1). Glover, S.M. and et.al. 2016. Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy. Auditing: A Journal of Practice and Theory. Hay, D., Knechel, W.R. and Willekens, M., 2014. The Routledge Companion to Auditing. Routledge. Knechel, W.R. 2013. Do auditing standards matter? Current Issues in Auditing. 7(2). Pp.A1-A16. Knechel, W.R. 2016. Audit quality and regulation.International Journal of Auditing,20(3), pp.215-223. Krahel, J.P. and Titera, W.R. 2015. Consequences of big data and formalisation on accounting and auditing standards. Accounting Horizons, 29(2). Pp.409-422. Tepalagul, N. and Lin, L. 2015. Auditor Independence and Audit Quality A Literature Review. Journal of Accounting, Auditing Finance. 30(1). Pp.101-121.