Profile of Pierre de Coubertin, Modern Olympics Founder

Profile of Pierre de Coubertin, Modern Olympics Founder Pierre de Coubertin (January 1, 1863–September 2, 1937) was the founder of the modern Olympics. His campaign to promote athletic activities began as a lonely crusade, but it slowly gained support and he was able to organize the first modern Olympics in Athens in 1896. He was a founding member of the International Olympic Committee  and served as its president from 1896 to 1925. Fast Facts: Pierre de Courbertin Known For: Founding of the modern Olympics in 1896Also Known As: Pierre de Frà ©dy, Baron de CoubertinBorn: January 1, 1863 in Paris, FranceParents: Baron Charles Louis de Frà ©dy, Baron de Coubertin and Marie–Marcelle Gigault de CrisenoyDied: September 2, 1937 in Geneva, SwitzerlandEducation: Externat de la rue de ViennePublished Works:  Olympism: Selected Writings, Università ©s Transatlantiques, Ode to Sport (a poem)Awards and Honors:  Gold medal for Literature, 1912 Olympics, nominated for Nobel Peace Prize, 1935Spouse: Marie RothanChildren: Jacques, Renà ©eNotable Quote: â€Å"When I restored the Olympiads, I did not look to what was nearby; I looked to the far-off future. I wanted to give the world, in an enduring way, an ancient institution whose guiding principle was becoming necessary for its health.† Early Life Born on January 1, 1863, in Paris, Pierre Fredy, Baron de  Coubertin was 8 years old when he witnessed the defeat of his homeland in the Franco-Prussian War. He came to believe that his nation’s lack of physical education for the masses contributed to the defeat at the hands of Prussians led by Otto von Bismarck. In his youth, Coubertin was also fond of reading British novels for boys that stressed the importance of physical strength. The idea formed in Coubertin’s mind early on that the French educational system was too intellectual. What was  desperately needed in France, Coubertin believed, was a strong component of physical education. Historical Context for His Lifework Athletics were becoming increasingly popular through the 1800s, after a long prior period when Coubertins society was essentially indifferent to sports- or even considered sports to be a frivolous diversion. Scientists in the 19th century began touting athletics as a way of improving health. Organized athletic endeavors, such as baseball leagues in the United States, were celebrated. In France, the upper classes indulged in sports, and young Pierre de Coubertin participated in rowing, boxing, ​and fencing. Coubertin became fixated on physical education in the 1880s as he became convinced that athletic prowess could save his nation from military humiliation. Travels and Study of Athletics In the 1880s and early 1890s, Coubertin made several trips to America and a dozen trips to England to study the administration of athletics. The French government was impressed with his work and commissioned him to hold athletic congresses, which featured events such as horseback riding, fencing, and track and field. A small item in the New York Times in December 1889 mentioned Coubertin visiting the campus of Yale University: His object in coming to this country is to make himself thoroughly acquainted with the management of athletics at American colleges and thereby to devise some means of interesting the students at the French University in athletics. The Founder of the Modern Olympics The ambitious plans of Coubertin to revitalize the educational system of France never really materialized, but his travels began to inspire him with a far more ambitious plan. He began thinking about having countries compete in athletic events based on the Olympic festivals of ancient Greece. In 1892, at a jubilee of the French Union of Athletic Sports Societies, Coubertin introduced the idea of a modern Olympics. His idea was fairly vague, and it seems that even Coubertin himself did not have a clear idea of the form such games would take. Two years later, Coubertin organized a meeting that brought together 79 delegates from 12 countries to discuss how to revive the Olympic Games. The meeting established the first International Olympic Committee. The committee decided on the basic framework of having the Games every four years, with the first one to take place in Greece. The First Modern Olympics The decision to hold the first modern Olympics in Athens, at the site of the ancient Games, was symbolic. It also proved to be  problematic, as Greece was embroiled in political turmoil. However, Coubertin visited Greece and became convinced the Greek people would be happy to host the Games. Funds were raised to mount the Games, and the first modern Olympics began in Athens on April 5, 1896. The festival continued for 10 days and included events such as foot races, lawn tennis, swimming, diving, fencing, bicycle races, rowing, and a yacht race. A dispatch in The New York Times on April 16, 1896, described the closing ceremonies the previous day under the headline, Americans Won Most Crowns. The King [of Greece] handed to each winner of a first prize a wreath fashioned of wild olive plucked from the trees at Olympia, and laurel wreaths were given to the winners of second prizes. All of the prize winners then received diplomas and medals... .[T]he total number of athletes who received crowns was forty-four, of whom eleven were Americans, ten Greeks, seven Germans, five French, three English, two Hungarians, two Australians, two Austrians, one Dane and one Swiss. Subsequent Games held in Paris and St. Louis were overshadowed by Worlds Fairs, but the Stockholm Games in 1912 returned to the ideals expressed by Coubertin. Death During World War I, Coubertins family suffered hardships and fled to Switzerland. He was involved in organizing the 1924 Olympics  but retired after that. The final years of his life were greatly troubled, and he faced severe financial hardships. He died in Geneva on September 2, 1937. Legacy Baron de Coubertin gained recognition for his work promoting the Olympics. In 1910, former President Theodore Roosevelt, visiting France after a safari in Africa, made a point of visiting Coubertin, whom he admired for his love of athletics. His influence on the institution he founded endures. The idea of the Olympics as an event filled not merely with athletics but great pageantry came from Pierre de Coubertin. So while the Games are, of course, held on a scale far more grand than anything he could have imagined, the opening ceremonies, parades, and fireworks are very much ​a  part of his legacy. Finally, it was also Coubertin who originated the idea that while the Olympics can instill national pride, the cooperation of the worlds nations may promote peace and prevent conflict. Resources and Further Reading â€Å"Americans Won Most Crowns: Olympian Games Closed with the Distribution of Wreaths and Medals.† New York Times, 16 April 1896, p. 1. archive.nytimes.com.de Coubertin, Pierre, and Norbert Mà ¼ller. Olympism: Selected Writings. Comità © International Olympique, 2000.

To be a great leader one must first be a great manager, DISCUSS Essay

To be a great leader one must first be a great manager, DISCUSS - Essay Example Even if a person objects to authoritarian leadership and feels compelled to commit him/herself to just be a good leader, he/she still can face a number of hurdles while running his/her organization if all the managerial knowledge and skills are not smartly engineered first. Leading and management are seen as complementary and related by Andersen (2012). Though leadership and management are distinct, they still should be balanced. The theme of this essay is that one cannot become a great leader without becoming a great manager first who has shrewd and insightful skills about handling people and keeping them sane even amidst the worst of circumstances possible. The essay will discuss how learning to maintain a sound reputation as a manager could be important for a leader and why a leader less concerned about developing smart managerial strategies and good relations with employees can never make it to the top. Bartridge (2007) emphasizes that leaders should practice the 5 L’s whi ch are about looking, listening, learning, leading, and laughing with their team. Such traits not only aspire people to perform well but also build up their connections with staff. The riveting combination of responsible leadership and management actually proves to be the magic recipe for any successful organization. Many people are heard calling themselves the leaders but seldom among them care enough to be good managers also. The old manager vs. leader argument implies that â€Å"some great managers struggle with change and fail to be great leaders, while a great leader might fail to create a sense of stability in an organization and not measure up as a manager† (Blagg and Young, 2001) which is why both leadership and management should overlap. The key element capable of carrying an anonymous leader all they way up to greatness and worldwide fame is good management and big globally successful companies like Apple Inc. and Starbucks fully acknowledge this fact. Both leadersh ip and management, though different in certain aspects, should be carefully balanced with each other as â€Å"both have essential roles in the function and effectiveness of organizations† (DeGrosky, 2012). Hard times strike every organization and every business around the world from time to time but the power lies in sharp managerial skills which can save the ratings of a business in the market from plummeting down even when finances are not so handsome. â€Å"An individual can be a great leader, a great manager, or both, but each area requires the mastery of slightly different skills and competencies† (Ricketts, 2009). People can be managed and carried safely through hard times if the leaders care enough to win their confidence by carefully balancing management and leadership. The Balancing Act as explained by Valenzuela (2010) implies that leadership and management should be balanced to cure the disease in which organizations tend to be either overmanaged or underled . Leaders should know how to listen and communicate as this is implied by good management. â€Å"Leaders need to be masterful listeners; they need to be able to receive as well as send† (Blagg and Young, 2001). Without support of positive style management, leadership alone can never save a company from sinking in the depths of anonymity and failure. In fact without good management, there is no leadership

GDP Assignment Example | Topics and Well Written Essays - 250 words - 1

GDP - Assignment Example Subsequently, assuming an increase in the real GDP per person, the rise in the real national GDP would indicate that the standards of living for the citizens has risen too. This is in consideration of the ownership of material things such as shelter, food and clothing which are fundamental to wellbeing. The increased standard of living could also be as a result of the enhanced security, access to safe water, justice, access to medical care and a safe environment. However, more of these outputs are more easily obtained by using fewer resources to produce more goods (Mankiw, 2007). The use of GDP as a measure of economic well-being has several limitations. First, it results in changes in quality of products by including new goods that replace older products. Second, it does not consider the leisure time or how hard people work to produce output; thus, likely to understate change in real income. Third, GDP does not recognize the underground economy (non-market production) involving cash transactions and barter trades conducted outside the recorded marketplaces (Mankiw, 2007). Fourth, GDP ignores the harmful side effects of goods (economic bads) like pollution in its statistics by counting them the same as goods, as well as GDP places no value on the environmental costs of the

CHANEL IN CHINA Research Paper Example | Topics and Well Written Essays - 3750 words

CHANEL IN CHINA - Research Paper Example As economy in China is rapidly growing, the Chinese who can afford luxury also increases. The country is considered as the third largest luxury market in the world, after the United States and Japan. This is the prime reason multinational companies of luxury goods extend presence of their products in the country. China is one of the most economically developed countries in the world. It has gained its momentum since the Chinese embraced economic transformation in the late 1970s. China has opened its market to foreign investors which attracted many multinational corporations (MNCs) to come and do business. The MNCs then become the engine of the country in its rapid economic growth that helped increase its participation in the international market. Due to global competition, many MNCs established themselves in the Chinese market mainly to seek for cost-reduction and new market. China became a favorite destination of foreign investors or MNCs because of fast investment return. The rapid economic growth opens more market opportunities but still provides cheaper but high quality resources and huge supply of inexpensive labor. This entices the idea of foreign investors to enter in the emerging market. ... One of the luxury companies that established a branch in China is the Chanel. Chanel with Mandarin name Xiang Nai Er, which means little more than fragrant is an international luxury goods company with over 200 boutiques worldwide. It is founded in 1909 by Gabrielle â€Å"Coco† Chanel, a famous haute couture which revolutionized women’s fashion and introduced timeless elegance and fashion. The mother branch is in Neuilly sur Seine, France. The company is one of the world’s preeminent fashions of the present genre. It offers a broad range of luxury products such as ready-to-wear clothes, make-up, fragrances, skincare, leather goods, fine jewelry and accessories. This paper will try to identify Chanel’s development of global strategic alliances, inter-company collaboration, and positioning for greater global competitiveness. Though MNCs such as Chanel have several strengths which include strong brand image, high quality products, and excellent management, th ey still need strategies to be able to compete in the market due to increasing number of luxury brands competing. Discussion Various business strategies are employed by companies especially MNCs in order to maintain presence, establish presence in new markets, and compete in their market segment against same products. In the case of luxury brand Chanel, its advantage may be its global presence for more than a century now, but this does not mean challenges are few. First off, Chanel like any other MNC that is new to China, needed strategic global alliance that will harmonize the market entry as well as reduce all possible risks that a foreign investor will go through. 1. Development of global strategic alliances Knoke (2009)

Accounting Essays Tax Evasion Popularity

Accounting Essays Tax Evasion Popularity Tax evasion is a national pastime that is growing ever more popular. Nick Montague defines taxation as the means by which a civilised society performs that sometimes-uncivil task of taking money from one group in order to give it to another. This definition highlights an important purpose served by taxes. As it is already known, that taxes are a fiscal policy instrument used by the government to achieve broad macroeconomic goals. Generally speaking, taxes are a means used by the government to provide its residents with amenities and facilities like hospitals, safety and education. Thus, any shortage in revenue means that the people wouldnt be able to avail the benefits. From this perspective, as law-abiding citizens, it is imperative for people and corporations to pay taxes. Despite, this common knowledge, tax evasion is prevalent in the society, even worse, individuals and corporations go through great length to devise tactics of evading taxes. The main reason why individuals and corporations engage in tax evasion activities is that it increases the level of disposable income and profits respectively. Tax evasion is defined as the failure to meet tax liabilities by illegal action, such as not declaring income. Needless to say tax evasion is a criminal offence. Prior to starting a discussion on tax evasion it would be essential to briefly highlight that in the UK, tax administration is divided between two departments of state, the Inland Revenue and Customs and Excise. The Inland Revenue administers Income Tax, Corporation Tax (on company profits), Capital Gains Tax, petroleum taxation (relating to oil exploration and extraction in the UK and surrounding waters) and Stamp Duties (e.g. on land transactions). The levying of VAT, tax on gambling and customs and excise duties is the responsibility of the Customs and Excise Department. In addition to these two revenue departments, local authorities levy the new Community Charge (poll tax) and the Department of Social Security is responsible for national insurance contributions. Often tax evasion is confused with tax avoidance. According to Denis Healey, former UK Chancellor of the Exchequer: The difference between tax avoidance and tax evasion is the hickness of a prison wall. This paper will aim to present an in depth analysis of why individuals/companies engage in tax evasion. It will also analyse whether the self-assessment system encourages or discourages tax evasion. And, finally the paper will conclude by evaluating the efforts made by the government to combat tax evasion. It must be highlighted that taxation is used for many other purposes than raising revenue. Some writers have argued that the purpose of taxation can also be seen as an instrument of economic and social policy to influence behaviour. In other words, it can therefore be the intention of the tax that it is avoided. For example, it has been argued that higher taxes on alcoholic drinks (Cook and Moore, 1994, Irving and Sims, 1993) and tobacco (Viscusi, 1994) would reduce the consumption of those products and lead to improvements in the health of the population. In the UK, Inland Revenue has, traditionally, had a deferential approach towards income. With the introduction of self-assessment system from 1996/7 there has been a movement away from that stance in recent years. Evasion of taxes Tax evasion analysis typically assumes that evasion involves individual taxpayers responding to some given policies. However, evading taxes could require the collaboration of at least two taxpayers. Detection depends on the costly avoidance activities of both transacting partners. An increase in sanctions leads to a direct increase in the expected cost of a transaction in the illegal sector, but it may also increase the incentive for the partners to cooperate in avoiding detection. The total cost of transacting in the illegal sector can fall, and tax evasion may increase. Most countries tend to follow a progressive taxation system, more the income more tax would be levied. From this perspective it might appear that it is unfair for the government to levy more taxes on individuals/companies for generating more income for the economy and themselves. However, it must be a noted that in addition to boosting the economy, it is governments responsibility to think about economic development and welfare of everyone. They have to balance economic growth and economic development. This concept has been debated and the viewpoint of unfairness of the tax system has led parties to evade them, in other words, discovering ways and means of not paying the dues to the government. Research studies conducted to find out the extent of the UK black market economy indicate that it has increased. The number of unincorporated business accounts and company accounts received annually by the Inland Revenue have increased from 2m to 2.25 million and from under 600,000 to nearly 700,000 respectively between 1984/85 and 1988/89 alone (Inland Revenue, 131st Annual Report, 1989). Surveys conducted by Brown, Levin, Rosa and Ulph (1984) concluded that about 5% of workers in Britain held two or more jobs and that the income tax lost from second job tax evasion probably amounted to around 1.1% of income tax receipts or 0.3% of national income. Their survey excluded evasion by persons who have only one job (which includes large numbers of the self employed), Capital Gains Tax and VAT evasion, and evasion of tax by companies. In response to deterring people from engaging in tax evasion, Inland Revenue introduced the self-assessment system, very simply, is a way of working out and paying tax. As required by the Inland Revenue (IR), self-employed people, company directors, minister of religion are required to fill up the self-assessment form at the end of every tax year. Supporting documents are provided to make it easier for the people to fill up the form and submit it. With the improvement in technology, IR offers business services for employers, individuals, contractors, companies and agents, option to fill up the forms online, which ensures automatic tax calculation, quicker repayment, and online acknowledgement which is safe and secure. Thus, IR is removing any possibility of hassle and introducing the convenience factor to make people comply with the tax requirements. Many initiatives have been taken to combat tax evasion. In the UK, for instance, attempts are being made to increase co-operation between the Inland Revenue and Customs and Excise. This has involved joint policy consultation and improvements in exchanging information. One particular initiative has been to set up a joint unit to provide a single source of information and advice for businesses facing financial difficulties and who wish to enter into voluntary arrangements. A step in this direction has been that of the European Union Savings Directive. It aims to counter cross border tax evasion by collecting and exchanging information about foreign resident individuals receiving savings income outside their resident state. The Government believes that exchange of information between tax authorities is the best way to ensure that individuals pay the right amount of tax on cross-border income from savings. The Government therefore supports the Directive, the ultimate aim of which is effective taxation by exchange of information. The above is a major step towards decreasing evasion of tax. The above highlights the importance of transparency in accounts and benefits of sharing information across the countries. Introducing VAT was also an attempt towards tax harmonisation and making it more difficult for companies to evade tax. The recent scandals of Enron and Parmalat have highlighted the importance of having transparency. VAT was introduced to combat cheating, smuggling and minimise tax evasion. The same principle was behind harmonising VAT in the EU one of the advantages was the limited possibility for fraud in the supply chain. However, it was found that VAT system was used to systematically defraud tax administrations. Despite the efforts made to minimise tax evasion, fraudsters have detected the inherent weaknesses that exist in the controls exercised and have been exploiting those weaknesses for their own financial gain. It was found that with the introduction of the VAT and intrastate system, compliance costs had been reduced by approximately two-thirds. It is a known fact that taxes in any form, whether direct or indirect, is a source of revenue for the government. Government tends to use tax money either from individuals or businesses to fund various country development projects and work towards providing a better living condition to its citizens. While this is an idealistic picture about the motive of the government, in reality, people tend to evade taxes for many reasons. It has been a subject of constant debate to find out the best measure or basis for taxation and the latest taxation system for indirect tax is the consumption base. It has been argued that it would more suitable to charge taxes based on the consumption made. VAT is the tax system which follows the above mentioned tax base. The purpose was not only to curb tax evasion but also be an efficient model for taxation. The European model of the VAT system has been applauded and adopted by many countries as it is a common belief that VAT system based on the European mode l provides least possible way of evading tax because it has a system of invoicing which helps in establishing an audit trail. Authors like Cnossen have listed the various advantages associated with the following the VAT system. Amongst other things, to ensure that tax evasion is minimised, the government needs to look into improving tax compliance. The following pointers were suggested to improve tax compliance: Training employees so that they have an understanding of the entire system of tax administration. There should be better publicity about how the tax system works, the benefits derived from complying with the tax system and how the IRS deals with abuses of the system. Making the procedure automatic to eliminate any possibility of reducing unscrupulous practice. Simplification and fairness is required because continuous changes and complexity in tax law have a negative effect on compliance. Also the law should be applied consistently. Organisational structure should be arranged so that taxpayers issues or problems can be resolved through a single point of contact. There is also a need for specialisation so that expertise of particular industries may be developed to improve dealings with taxpayers and there should be better customer service. Better and increased cooperation with state, local and foreign governments is required to tackle the problem. More assistance should be provided for small businesses to help them comply and increase their awareness levels. Coordination of compliance efforts would be required and incentives must be provided when people comply and penalties must be imposed when people evade taxes. A more organised approach to influence legislation A sense of responsibility must be inculcated in the people towards taxes. It is easier to get something done when people take responsibility towards it. Inland Revenue faces problems to tackle the problem due to shortage in trained tax inspectors, reflecting the departments more general difficulty in recruiting and retaining staff. Research studies conducted in this area have indicated that people tend to move towards the private sector where pay and conditions are perceived to be better. The department believes that the situation can only improve when there is more political commitment in Government to tackling evasion, supported by the allocation of the necessary resources to pay inspectors competitive salaries. Conclusion In summary it can be said that though steps have been take to minimise tax evasion yet it exists and continues to exist. Despite the efforts made towards curbing it, there will always be elements in the society who would come up with mechanisms to defeat the system. The challenge therefore lies in keeping up the efforts to minimise tax evasion. As individuals taxes must be paid accurately and as corporations ethical business practices would ensure that illegal activities like tax evasion could be kept at bay. Thus in conclusion it can be said that even though tax evasion appears to be a national pastime that is growing ever popular, measures are being devised to combat it. BIBLIOGRAPHY Melville, A. Taxation: Finance Act 2004, 10th Edition, (2004), Financial Times, Prentice Hall, London El-Agraa, A.M., The European Union Economics and Policies, (2001), Sixth Edition, Prentice Hall. Gwartney, J.D., Stroup, R.L., and Sobel, Russell, S. Economics Public and Private Choice, (2000), Ninth edition, Dryden Press JOURNALS AND ARTCILES Agha, A. and Haughton, J. (1996), Designing VAT Systems: Some Efficiency Considerations, The Review of Economics and Statistics, Vol. 78 (2) pp 303-308 Joumard, I. (2001), Tax Systems in European Union Countries, OECD Working papers ECO/WKP(2001)27 Nam, C.W., Parsche, R. and Schaden, B. (2001), Measurement of Value Added Tax Evasion in Selected EU countries on the basis of National Accounts Data, CESInfo Working Papers 431. Ohsawa, Yoshiaki (2003), A Spatial tax harmonisation model, European Economic Review 47, pp 443-459 Scabrosetti, S. (2002), Tax System and Reforms in Europe: France, Societa Italiana di economica pubblica, Working papers 186/2002 Shoup, C.S. (1957), Some distinguishing characteristics of the British, French, and United States Public Finance System, American Economic Review, Vol. 47 (2) pp 187-197 Verwaal, E. and Cnossen, S (2002), Europes new border taxes, JCMS Vol. 40 (2), pp 309-330 Entrepreneurship and Growth: Tax Issues, (2002) Directorate for Science, Technology and Industry. OECD. Indirect Tax Treatment of Financial Services and Instruments, (1998), Report of the OECD

My Interest in Optometry :: Career in Optometry

The sense of sight is very complex, yet fascinating. Optometrists have the amazing opportunity to further explore this sense and help patients feel their mere existence to be nothing less than a miracle. The onset of illnesses of the body also manifest in the eyes and can be diagnosed through changes that occur within them. Upon screening for changes in the eyes, diseases such as Alzheimer’s and diabetes can be diagnosed. Given that I already have a background in vision care, I ultimately find no other rewarding career for myself than one that serves patients to see and appreciate the simple pleasures around them. I treasure my experiences because I learn how to be more attentive. It is important for one to be skillfully unique; which can be achieved by holding the capacity to mold from personal experiences as well as consider opinions of others. I believe a person’s identity is refined by strong values that stem from education, religion, and culture. My background in vision care and volunteer experience demonstrates my appreciation and interest in optometry. I have always been drawn towards the health care field and had opportunities to be exposed to a range of optometric work. I have graduated from the Vision Care Technology Program at City College. The course work offered by the program has helped me come to the conclusion that optometry is the professional field I wish to pursue. It gave insight into both the medical and business aspects of the optical world. I wanted to surpass my vision care knowledge and excel by becoming an optometrist. As I rotated at the on-sight clinic in college, I worked with patients alongside optometrists and learned how to function optometric equipment. I wanted an optometrist’s perspective about the profession so I spoke to my professors. One professor was a young optometrist who had just graduated from optometry school. I was impressed at her flexible timings because she taught and also p racticed. Teaching is also something I will look into in the near future. After graduating with honors in Ophthalmic Dispensing, I transferred to State University. I am currently in the B.S/M.S program and will complete my Master’s in Biology by May 2016. The B.S/ M.S program requires taking graduate courses along with undergraduate courses, a challenge I have taken head on. Being a full-time student and taking the maximum amount of credits can be overwhelming at times but not once has it discouraged me.

Engineering Ethics Essay

â€Å"The need for safety is proportional to the danger of having an accident. Nothing is fool-proof, yet we must try to minimize risks. If the public is willing to run or to take such risks, who are engineers to refuse? † In my opinion, the above argument is very valid and it indeed reflects the position of engineering as a process. The reason why I support this argument is because first of all, the advancements the society has been able to make are due to the milestones that have been achieved by engineers. There will always be a demand for innovation so that life may become what the society wants it to be: smooth and efficient (Davis, 1998). To design the systems which are able to bring about these comforts, we as engineers must base our practice on the mathematical and physical principles that have been established through empirical research (Baura, 2006). Any measures to safeguard the safety in the use of systems and devices designed by engineers are constant and depend on certain constants; and these constants are in turn dependent on external factors. When this chain of determinants fails to hold up, then risks will arise. Nevertheless, it is our professional responsibility as engineers to bring innovation to the society. Due to unforeseen circumstances, engineering processes or the products of these processes may malfunction, causing danger to their users or other third parties. But through exhibiting an affinity for these processes and products, the society is virtually signing an agreement to face the associated risks as a matter of choice; and engineers cannot dissuade them (Davis, 1998). However, all engineers have a role of ensuring that the profession is approached with diligence so that the risks emanating from its processes are as low as can be possible (Davis, 1998). This is our obligation to the society, our conscience and our employers and the profession. That is what makes a holistic engineering practice. Relationship between risk and safety To understand the relationship between risk and safety it is important to first understand the meaning and implication of the two terms. Risk in the engineering context can be defined as the probability of an accident arising from an engineering project or a product of an engineering project (Baura, 2006). Safety on its part can be defined as the state of having a defined degree of certainty that adverse effects or accidents will not result from a process or the use of a specific device or system. With the above definitions in mind, it can be concluded that risk and safety are inversely proportional entities. Applied to engineering ethics, their implication is that we as engineers must strive, as a matter of being professionally competent, to minimize risks as much as can be possible so that safety can be increased (Baura, 2006). Risks have many dimensions in that they can occur in any stage of engineering, raging from design, implementation of the design and in the application of the product of the design (Davis, 1998). The same is translated to safety since the two are mutually interdependent, related by the rule of inverse proportionality: the higher the risks associated with a system or a process, the lesser the safety of the people interacting with it. Determining whether an engineer is responsible for an accident Under the unfortunate eventuality that an accident has occurred in an engineering project or in the use of a product or system designed through the engineering process, whether or not an engineer should be held responsible is a matter resolved by examining if he or she stuck by the pre-defined standards of professionalism and ethics (Baura, 2006). This is one of the main concerns of engineering ethics. It is a field in the study and practice of engineering that deals with the setting and unilateral enforcement of the standards that govern the practice of engineering as a profession. According to these standards, an engineer is supposed to exhibit diligence, morality and high levels of engagement to the process (Rabins, Pritchard & Harris, 2008). When these attributes are not followed to the letter, safety may be compromised. In case an accident happens and the engineer in charge of the event or system that caused the accident is found to have diverged from recommended standards of competence, then he or she should be held responsible for the accident (Baura, 2006). As discussed above, all engineering processes always involve some risks no matter how minimal. An accident may occur not because of negligence on the part of the engineer in charge but because of other factors outside his or her control (Davis, 1998). Determining if an engineer is responsible for an accident therefore is a matter of evaluating the circumstances that led to the accident. If there is sufficient proof of negligence, then the engineer should be blamed; but if all evidence shows that the engineer stuck to the recommended standards of professionalism and ethical responsibility, then he or she should not be blamed (Davis, 1998). It is just part of the risks involved in the job. Standards of due diligence Moral, ethical and professional standards of diligence applying to the practice of engineering are defined for each specific discipline by societies comprised of experienced engineers. These societies define an elaborate set of standards which an engineer needs to be familiar with and show competence in before he or she is licensed to practice. Among these is the National Institute of Engineering Ethics (NIEE), the Institute of Electrical and Electronic Engineers (IEEE), the Society of Automotive Engineers (SAE) and the American Society of Mechanical Engineers (AMSE). In different countries, national societies exist which liaise with the international societies for easier implementation of these standards of due diligence (Rabins, Pritchard & Harris, 2008). Regulating and enforcing Standards Professional engineers who have garnered sufficient experience in the profession have the moral and professional obligation of inducting graduating engineers to the practice. They, in collaboration with engineering societies and educational institutions should ensure that student engineers are taught engineering ethics as part of the regular curriculum. Upon graduating, engineering students should be made to undertake competence courses and examinations so that the required standards of ethical and professional are ingrained into their conscience before they can be licensed to operate as engineers (Davis, 1998). There should be levels so that an engineer graduates from one level to another depending on experience garnered; experience which should be evaluated in terms of his or her level of competence. Practicing licenses should be suspended for engineers who show incompetence in their practice. Competence, Personality and Morality Good (competent) engineers are those who apply the standards of diligence prescribed in the engineering code of ethics. A bad (incompetent) engineer is one who does not value the above standards (Rabins, Pritchard & Harris, 2008). The are parameters (or standards of due diligence) include being knowledgeable, having the skills or expertise necessary for a given task and having the ethical stand to be able to take responsibility for the process itself incase of any unforeseen eventuality (Baura, 2006). A good engineer wholeheartedly dedicates his service to his clients, employer and to the society. When all or any of these virtues are missing, then we have a bad engineer. No matter how skilled an engineer may be, he or she can be branded incompetent if he does not inject ethics into his or her practice. There is a relationship between being a good engineer and being a good person since all ethics have a common foundation. Morally competent people are more likely to be professionally competent (Baura, 2006). A person of good character in personal life transfers the virtues that define good character into his or her profession. Based on this analogy, good people are likely to make good engineers and vice versa. An individual’s moral competence can be established by evaluating his or her approach to issues requiring decisiveness and strength of character (Rabins, Pritchard & Harris, 2008). This is when morality and ethics come into play. Morally incompetent people tend to place the end before the means whereas morally competent people exhibit dexterity in balancing between their acts and the likely outcomes, putting into consideration the welfare of other people directly or indirectly affected by the issue at hand. Evaluation of an individual’s morality is extremely hard since morality is essentially an intrinsic characteristic (Rabins, Pritchard & Harris, 2008). Every human being develops a unique moral outlook based on the environment and the experiences that he or she had while growing up. Since these are unique to each individual, no one has the moral right to impose his or her moral values on another (Baura, 2006). Morality can never be universal, just like knowledge. However, moral evaluations are still very necessary since as human beings and as engineers, we must build a consensus tending to those competencies which can be agreed upon as binding so that we live and practice harmoniously, exhibiting collective social and professional responsibility. References Baura, G. (2006) Engineering Ethics: An Industrial Perspective. Burlington, MA: Academic Press. Davis, M. (1998). Thinking like an Engineer: Studies in the Ethics of a Profession. Oxford: Oxford University Press Rabins, M, Pritchard, M. S. & Harris, C. (2008) Engineering Ethics: Concepts and Cases. Belmont: CengageBrain.

Process Design Matrix and Summary Essay

Mattress Express is in the service of delivering mattresses is available to the customers. The company strategy for deliveries is to be able to deliver mattresses in both a reasonable on timely manner and to the consumer’s home. The delivery cost is $49.99 and includes delivery, set up, and removal of the customer’s old mattress set. Mattress Express has a centralized warehouse that is strategically located in order to best service the surrounding community. The warehouse feeds five stores and houses the inventory for each of the locations. The warehouse also has a showroom attached which makes it easily one of the largest Mattress Express locations Mattress express offers a five day delivery schedule. The deliveries are handled by the warehouse manager. All deliveries are separated into time frames which are then designated into particular areas and group to gather for the most efficient routing. Mattress Express inventory levels are kept to a minimum as the company operates on cash only. Inventory levels fluctuate up and down as cash flow increases via the trends in business. All inventory is stored at the centralized warehouse and deliveries are operated from this location as well. PRODUCT Tempur-pedic is a product that is a standalone within the mattress industry. The company strategy is to build the most highly recommended bed in America. They also wish to sell direct to the consumer as well as through a series of retail partners. Another important aspect of their strategy is to excel as a marketing firm. Tempur-pedic has a total of three factories. The factories are located in Lexington Kentucky, Duffield Virginia, and a European facility in Denmark. Each factory produces Tempur-pedic products and  distributes to regional distribution centers. Tempur-pedic is of the utmost superior quality and craftsmanship. To ensure the quality level of the products one out of every four mattresses is tested. In addition to testing mattresses frequently the product integrity margins are also how to extremely precise standards. This ensures that all to review the customers are experiencing the highest level of quality possible.