Ethical Issues in the Workplace

Moral Issues in the Workplace Thesis Description Choosing to work in a predominately male condition while working the equivalent late hours, bearing a similar measure of time on arrangements, and tuning in to guys contend over how much harder they are than females, is a test to a lady in a position of authority. The transcendently male field isn't the spot for a female who is touchy. At the point when a female chooses to enter the military and work with a military that has a male lion's share, it can make things be stirred up a piece. Actually, setting a female responsible for guys may cause grating in a work environment.A circumstance happened while on a multi month organization out to the ocean where a kindred mariner needed to call home to keep an eye on her kid at a particular time. Furthermore, she had guaranteed her youngster she would be accessible to call. Be that as it may, the time she requested to call was during when our boat would enter a preparation advancement that wou ld take around three hours. I was put in control by my Chief to screen the occasions the telephone could be utilized by my division’s colleagues. Because of the preparation condition the boat would enter, utilization of the telephone would be unapproved by group members.No one would be permitted to utilize the telephone until the preparation development was finished. Preparing advancements are a typical exercise directed by ships on an arrangement. Preparing is led by individuals to help forestall wellbeing accidents and get ready for unanticipated assaults. In this manner, preparing is basic to protect the team and the boat. While in a preparation domain the Commanding official accepts the open door to investigate his team while strolling around to guarantee everybody is playing out their work securely and efficiently.This is the place the moral predicament started to show up in the work environment. Each colleague was just ready to utilize the telephone for ten minutes one after another in light of the fact that the boat would go one way for a predefined measure of time to permit various individuals to put their calls before evolving bearings. In this way, time headed out to utilize the telephone on the grounds that the boat had planned the preparation advancement before in the day. The female mariner had a hard-charging character, certain about tone, and played out all undertakings alloted in an ideal manner.She was a single parent with little help at home in light of the fact that the spouse had deserted her and her child. By settling on a choice to permit her to call home could influence the manner in which my group would see my choice. Besides, my Chief would be baffled by my activities as a pioneer. On another note, to not permit her to call home could influence her hard working attitude, conduct, and her son’s conduct. SH Analysis My watch group comprised of seven guys and another female. Every colleague from various states with different perspectives, religions, morals, ethics, and principles.Nevertheless, by permitting somebody in the group to utilize the telephone during a preparation advancement could be seen as preference and unapproved. Bias among the group could cause a stream impact. At the point when it would come to appointing obligations to different individuals from the group, some may feel envious of the female mariner I permitted to slide by with making an unapproved call. Different individuals could report my activities to the Chief or in the long run place a complaint because of bias. The general influence would diminish the cohesiveness of the watch group whereby influencing the creation of work.If the Sailor couldn't call home her presentation may decrease quickly because of the pressure of stressing over her circumstance. She would not have the vitality expected to play out her activity just as the center which could influence the group as to work achievements, getting a move on, and griping. This would in general influence the division as it streams here and there the hierarchy of leadership. Her youngster if not kept an eye on could likewise have issues that the mother ought to know about, for example, wellbeing, food or anything in which the mother would need to give direction to over the phone.As an outcome, the child could experience the ill effects of the choice made. End The reason for this issue is the keeping an eye on of the boat and the staff that have been enlisted that are extremely delicate to explicit requirements. The Navy comprises of boat life and shore obligation life. Boat life is requesting and is on a tight calendar. Various missions, absence of rest, conceivable absence of sustenance, and being endlessly from family from significant stretches of time. Individuals from every single diverse social status are assembled and compelled to achieve a mission.How is this conceivable when there are such huge numbers of various hard working attitudes, ethics and standards included? The pressure this brings requires specific people to persevere. Then again, many shore orders are not awful. It is essentially similar to working a 8-4 by the day's end in which one can return home to their family carrying on with a for the most part ordinary life. Before selecting staff in the naval force the two guys and females ought to have the option to venture out onto the ocean for at any rate a month to perceive what it’s really like and on the off chance that they can adapt to the lifestyle.This strategy would take out awful enrolls, however it would likewise enable the naval force to figure out where faculty ought to be placedâ€sea obligation or shore obligation. For a littler scope, regardless of whether female or male, the administrator that has the issue with respect to their work force requiring uncommon treatment or necessities ought to consistently know about the potential outcomes of choices made. When settling on choices in your work e nvironment as a director or chief one ought to have social abilities, liberality, basic reasoning aptitudes, and be a decent listener.A female pioneer must understand that each choice caused will to have some kind of outcome that will follow her. Becoming more acquainted with appointed staff helps as one settles on significant choices all through her vocation. In conclusion, it permits the heap to be lighter and permits subordinates to open up with concerns which would help unravel numerous issues that may happen. As a female in the military it is increasingly critical to ponder all results of choices made and conduct displayed to other people.

Principles of tax income law Essay Example | Topics and Well Written Essays - 2750 words

Standards of expense pay law - Essay Example In John’s case, he is a representative of a realtor yet he is completing customized venture exercises. This can be seen with the acquisition of the inn so as to sell it out as a kindergarten later. An acquisition of this sort can be considered as a speculation completed with the aim to make a benefit. As far as the master plan, John’s venture action can be considered as a business action in common utilization since he puts cash so as to infer a benefit. Receipts or benefits made through business exercises are treated as normal salary for most circumstances3 4. In situations where there might be installment inconveniences or where receipts can't be made from continues of business, pay may not be viewed as ordinary5. In any case, in John’s case, if the land sold out it would have created a straightforward pay receipt that would have been considered as common pay. The beginning of the flood and the clearing up of the land can additionally be considered as business e xercises on John’s part so as to increase the value of his property. The evaluation that John’s land conveyed underground high temp water supplies just enhanced his territory. John is currently being offered cash dependent on the worth expansion on the inn site he bought. The worth expansion exercises of John can be viewed as business exercises comparable to some other worth expansion properties completed by some other business. For whatever length of time that there is â€Å"sufficient connection† between John’s salary got from the offer of land and worth expansion on the land, John’s pay will be arranged as normal pay as indicated by FCT v Consolidated Press Holdings Ltd (No 2)6 7. An examination of John’s conditions uncovers that he bought land so as to make benefit and his last exchange with Green Energy brings about benefit. Such pay is viewed as common salary for tax collection purposes. Issue Question 1B The capital additions charge ( CGT) applies to any types of capital increases made when an advantage is arranged off with the exception of specific exclusions. Most exclusions identified with CGT in Australia depend on things of individual use just as exceptions to advance certain business exercises. Additionally, the CGT authorized in Australia accommodates rollovers in specific situations. The dispute behind CGT is to burden salary that falls inside the capital increase classification so it can't be depleted off for different purposes. Appraisals for CGT depend on considering any net gains as a component of the available pay structure for a solitary duty year8. The net increases may result from the offer of claimed resources or from some other types of removal of advantages. Any type of advantages held by a person for a time of one year or more are given a 50% markdown while considering the CGT on disposal9. CGT was acquainted with Australia in 1985 and any advantages held by an individual before this are exclu ded from CGT. Resources obtained by an individual in or after 1985 are viewed as alone in CGT deductions10. On account of Kimberly, her benefits were generally framed well after 1985 so CGT applies to the greater part of her advantages with the exception of those that are absolved under current CGT laws. Notwithstanding this perception, it is important that up to 1999, CGT applied after an appraisal of the buyer value record (CPI). Under this plan, changes in the cost of a benefit because of utilization

Business and Government Relations Coursework Example | Topics and Well Written Essays - 250 words

Business and Government Relations - Coursework Example Disheartened valuations consistently speak to the creating worries in accordance with one-sided just as putative choice by the White House. Be that as it may, there isn't genuine change in the U.S in accordance with based oil greatnesss ability to survey oil slick cases. In addition, the feelings of dread with respect to the BP liquidation ought to be very much considered by the U.S government. To be sure, the guideline of the subordinates is important to spare the BP oil industry from falling. The Company has supported the U.S economy for such a significant number of years. Accordingly, it isn't reasonable for the present organization of Obama to push more requests to this industry. The natural contamination factor could be a significant deterrent in accordance with the guideline of the exchanging of subordinates among U.S and BP industry. The U.S government should regardless of the activity of managing the business relationship with BP oil industry as a result of natural contamination. The shores have been basically influenced by the oil slick synthetic compounds. In the regard of environment, this isn't satisfactory since it influences the lives of numerous species, for example, fish. In this way, then again, the administration ought not direct any exchanging of subordinates with BP oil industry (Alex 57). Another explanation that could likewise ruin the guideline of exchanging of subsidiaries is counteraction of maladies. A few people confronted the cut off nature of the substance coming about because of the oil slick by BP and Gulf. They have encountered obscure illnesses which have been inconvenient to treat and therefore caused passings. So as to stay away from further catastrophes, the legislature ought not manage the exchanging of subordinates to serve the lives of

Plastic Pollution and the Effects on Human Health Essay -- Ecology

Where does all the plastic go. All of plastic that has been made is still here. This is on the grounds that plastic is 100% non-biodegradable! Indeed, even the most debased plastic down to polymers can't be processed by microscopic organisms (Laist, 1997). On the off chance that worldwide issues like starvation and environmental change are insufficient to weight on, the heaviness of an issue actually agitating in the Pacific Ocean is alarming. For a considerable length of time most of the world’s populace has not been appropriately taught on the idea of plastic and the potential mischief it can do to our condition and our physical wellbeing. Because of elements of man and the normal impacts of nature, a significant issue has built up that is presently hurting our food. Marine plastic is a noticeable indication of human effect on the marine condition. Plastic flotsam and jetsam is in excess of a tasteful issue. It can possibly make threat marine life forms through ingestion and snare (Laist, 1997). There’s such a great amount of plastic out there that it’s beginning to contend as a food hotspot for various life forms. Plastic inevitably separates into food size pieces and is confused with food by numerous creatures. They botch the plastic particles for microscopic fish. General society has a craving for specific kinds of fish which happen to have an amassing of various poisons in their body. This happens when those bigger fish species eat a lot of littler fish and different life forms that feed off the tiny fish plastic blend. Plastics are poisons can de-assimilate out from the plastic and into the tissue and organs of the fish that are eating those littler fish. The poisons climb the natural pecking order getting perilously thought. D ecades back the quantity of marine warm blooded creatures that kicked the bucket every year because of ingestion and ensnarement ap... ..., J., and M. Moran. 2009. Near day/night metatranscriptomic examination of microbial networks in the North Pacific subtropical gyre. Natural Microbiology. 1-18. http://www.fao.org/center/e/fisheries/consum.htm Corno, G., Karl, D., Church, M., Letelier, R., Lukas, R., Bidigare, R., and M. Abbott. 2007. Effect of atmosphere constraining on environment forms in the North Pacific Subtropical Gyre. Diary of Geophysical Research. (112) 1-14. Joined Nations Environment Program (UNEP) Chemicals Program: www.chem.unep.ch US Department of State, Bureau of Oceans and International Environmental and Scientific Affairs: http://www.state.gov/e/oes/ Ritter L; Solomon KR, Forget J, Stemeroff M, O'Leary C.. Steady natural poisons. Joined Nations Environment Program. http://www.chem.unep.ch/pops/ritter/en/ritteren.pdf. Recovered 2012-02-16.

The Definition of Market and Some Marketing Resources

The Definition of Market and Some Marketing Resources A market is wherever where merchants of specific merchandise or administrations can meet with purchasers of those products and enterprises. It makes the potential for an exchange to happen. The purchasers must have something they can offer in return for the item to make an effective transaction.â There are two primary sorts of marketsâ †markets for merchandise and ventures and markets for the variables of creation. Markets can be delegated splendidly serious, defectively serious or imposing business models, contingent upon their highlights. Terms Related to Market Aâ free showcase economyâ is directed by flexibly and request. Free alludes to the absence of administrative power over cost and production.â Market disappointment happens when an irregularity exists among flexibly and request. To a greater extent an item is created than is requested, or even more an item is requested than is produced.â A total market is one that has parts set up to address for all intents and purposes any possible circumstance.â Assets on Marketâ Here are a couple of beginning stages for inquire about on advertise if youre composing a research paper or perhaps simply attempting to teach yourself in light of the fact that youre considering propelling a business.â Great books regarding the matter incorporate the Dictionary of Free-Market Economics,â by Fred E. Foldvary. It is actually a word reference including pretty much any term you may experience managing free market economics.â Man, Economy, and State with Power and Marketâ is by Murray N. Rothbard. Its really two works accumulated in one tome clarifying Austrian financial theory.â Majority rules system and the Marketâ by Adam Przeworski discusses financial reasonability as it identifies with and collaborates with vote based system. Diary articles on advertise that you may discover edifying and helpful include The Econometrics of Financial Markets, The Market for Lemons: Quality Uncertaintyâ and the Market Mechanism, and Capital Asset Prices: A Theory of Market Equilibrium under Conditions of Risk. The first is offered by Cambridge University Press and wasâ written by three financial matters researchers to address exact finance.â The Market for Lemonsâ is composed by George A. Akerlofâ and is accessible on the JSTOR site. As the title suggests, this paper talks about the different prizes for merchants who produce and market product and items that are, basically, of low quality. One mightâ think producers would keep away from this at all costs ... be that as it may, possibly not.â Capital Asset Prices is additionally accessible from JSTOR, at first distributed in the Journal of Finance in September 1964. Yet, its hypotheses and standards have stood the trial of time. It examines the provokes characteristic in having the option to anticipate capital markets. In fact, a portion of these works are exceptionally highbrow and might be hard for those simply swimming into the zone of financial matters, account, and market to process. In the event that youd like to get your feet somewhat wet first, here are a few contributions from ThoughtCo. to clarify a portion of these hypotheses and standards in plain English like how markets use data to set costs, the job of the market, and the impacts of a bootleg market utilizing gracefully and request. Sources Foldvary, Fred E. Word reference of Free-Market Economics. Hardcover, Edward Elgar Pub, December 1, 1998. Murray N. Rothbard, Man, Economy, and State with Power and Market, Scholars Edition. Joseph T. Salerno (Introduction), Paperback, second version, Ludwig von Mises Institute, May 4, 2011. Przeworski. Vote based system and the Market. Studies in Rationality and Social Change, Cambridge University Press, July 26, 1991.

GPAs, Grades and Reality - UGA Undergraduate Admissions

GPAs, Grades and Reality - UGA Undergraduate Admissions GPAs, Grades and Reality Every year about this time, the GPA question arises, starting with a low rumble and ending in April with a chorus of voices all wondering, How does UGA calculate GPAs. Because there are so many school systems using such a wide variety of grading scales, my best answer is always that we start everyone out on a level playing field. To give you an idea of the range of grading scales, here is a small sample; 10 point grading scales, 7 point grading scales, E/S/U grades, narrative grade reports, 6 point GPA scales (to include AP weighting), 4 point GPA scales, plus/minus grades, numerical only grades, etc. As you can see, the GPA on one HS transcript could vary greatly from another GPA. As such, UGA re-calculates all high school GPAs, and it is based upon the individual grades (be it semester, trimester, full year, etc.) in all the academic classes based upon the grading scale at that school. In addition, we add .5 weight to every individual AP or IB grade (unless a weight has already been added to the individual grade), and calculate a GPA based upon a 4.00 scale. Every A is worth 4 points, every B is 3 points, etc. As I said before, our goal is to review everyone on a level playing field. As you can guess, this issue causes some serious discussions for everyone involved. Admissions offices across the country deal with questions about fairness and GPA calculation throughout the year, and many school systems have changed their grading scales in response to perceived problems. But the reality is that where we have seen grading scale changes, we have not seen a measurable change in grades from one scale to the other. In addition, no one can truly determine what grade they might have made in another school (in response to the argument If I was at X school, I would have a 4.00 now), as the only sure way would be to have them actually take classes at that school. My best suggestion for everyone is to get a copy of your transcript and calculate your own academic GPA. Every college calculates GPAs in a slightly different method, but at least you will start out with a common academic GPA. One of the worst things you can do is go into the college admissions process with inaccurate information about your GPA. Overall, the debate over GPAs and differing grading scales reminds me of a scene from the movie This is Spinal Tap, where the main characters are discussing their bands amplifiers; Nigel Tufnel: The numbers all go to eleven. Look, right across the board, eleven, eleven, eleven and Marty DiBergi: Oh, I see. And most amps go up to ten? Nigel Tufnel: Exactly. Marty DiBergi: Does that mean its louder? Is it any louder? Nigel Tufnel: Well, its one louder, isnt it? Its not ten. You see, most blokes, you know, will be playing at ten. Youre on ten here, all the way up, all the way up, all the way up, youre on ten on your guitar. Where can you go from there? Where? Marty DiBergi: I dont know. Nigel Tufnel: Nowhere. Exactly. What we do is, if we need that extra push over the cliff, you know what we do? Marty DiBergi: Put it up to eleven. Nigel Tufnel: Eleven. Exactly. One louder. Marty DiBergi: Why dont you just make ten louder and make ten be the top number and make that a little louder? Nigel Tufnel: [pause] These go to eleven. Thank goodness I do not have to deal with any GPA scales that go to eleven, or with any member of Spinal Tap!

The Wilkinson Transport And Business Strategy Finance Essay - Free Essay Example

Wilkinson is a transportation company and one of wholly owned subsidiary of Lex Service Group Limited. Lex has a decentralized approach for their businesses; top management is involved with Wilkinson in terms of reviewing and approving annual budgets, accounting and performance budgets for each month. Wilkinson has a very effective and efficient operational method for collection and delivery of parcels, which leads to a successful company. Wilkinson collects 58,000 parcels a day with 2,300 customers; the greater amount of customers leads to greater revenue. The collection and delivery operations are divided based upon the nearest locations, which are then sent to the coordinated depots. This allows for the ease of finding and delivering parcels to the correct locations with the least amount of time. Speed is the key to reduce customer waiting periods. The faster one can deliver its products and services will increase customer satisfaction. The trunking operation is known as when vans deliver the parcels to the correct depots and then collect the parcels for the consignee within its area. Wilkinson has a system that determines the optimal trunking relationship based on previous data. The computer generates an optimal route which reduces the length of determining the appropriate and efficient direction to deliver the parcels. Wilkinsons provides a straight forward process of what a delivery schedule should be for the week and this creates efficiency and effectiveness for the work that is being done. For example, on Monday, the parcel is collected from the customer and delivered to the depot. The following day the parcel is assigned a location and then delivered to the final destination. With this method there are lower chances of confusion between the workers and their tasks. Marketing with the correct resources and skills allows for a successful business. Wilkinsons marketing strategy was developed based upon the speed of their service, pricing and the way they interact with their customers. Wilkinson was able to capture new customers due to the reliability of delivery and the ability to claim for lost or damaged goods. This industry, transport business, is highly competitive which implies that pricing is a key factor that will determine where customers want to do business with. Wilkinson is able to offer customers with a comfortable pricing range as they have gained new customers and retain ed previous ones as well. It should be noted that customers are the ones who help generate sales for businesses, as a business helps satisfy their needs with the correct resources and skills, customer satisfaction and sales are guaranteed. Wilkinsons success factors also arise from the use of technology for the systems that are implemented to conduct and run the transport business. The companys computerized system WILKONTROL, which was completed 2 years ago, allows Wilkinson to follow upon the consignments during the collection and delivery period and provide operational data for management to analyze. Implementing WILKONTROL adds to the success of this company because of the enhanced features it includes. First, the idea of tracking the goods is critical for any transport business because it would allow the company to locate and missing goods. This would lower the risk of theft because goods are being tracked with individual identification. The process of transferring parcels fr om one depot to another or from customer to customer is also very highly monitored which in return lowers the chances of items to have gone missing. This overall, reduces disruptions for the company and the customers. Another key feature of this computerized system is the statistics that are generated on a daily and weekly basis and again allows management to make key decisions as to what changes can be made based on the analysis received. With an appropriate business strategy companies are able to achieve success. Wilkinson Transport developed a strategy where they were able to attain a larger customer base because of the services they offered. Wilkinsons idea of business strategy mainly consisted of providing customers with an exceptional price and offering the fastest and optimal delivery for their products. This transport business is in a very competitive industry which means that Wilkinsons strategy should includes the idea of offering the lowest prices to capture many custo mers. Along with pricing, another element of their business strategy involves delivering products to their destinations with the least amount of time involved. Wilkinson implemented many systems of information technology to develop to determine how to reduce deliver time. Such systems organize the parcels and send them to the correct depots. This allows for less errors and time for delivery. Another function within their operation helped determine the fastest routes for the final destination to reduce travel time. The business strategy provided customers with products and services at affordable prices and time. Customers are always looking for something effective and efficient. The Wilkinsons strategy has helped attained reasonable profits and great success. What is the role of the current profit center system in helping Wilkinson attain its business objectives? Is it effective as part of the control system? The Wilkinson organization is a highly monitored business in terms of the profit that is generated through the Depots. The role of the current profit center system that is helping Wilkinson to attain its business objective is passed to the depots, where sales are attained from all its customers. Each Depot is the profit centre of the organization. The Depot managers are responsible for operations, sales, accounting the repair shop. Revenues are recorded when they are received and expenses are recorded when incurred within each depot. The core of the business begins at each Depot. The interaction among customers and employees starts at this level, where profit is measured and determined. The decentralized approach of the organization has initiated profits to individual depots and then to the company as a whole as well. By allowing each profit centre to conduct business as a separate entity entails ease for the entire organization because of division of labour and less pressure from top management. As decisions are made at the lower level, it decreases the amount of work done by top management, who are not part of the day to day business at each depot. Where authority is passed down to the profit centers, the depot managers have to make decisions for their locations and focus on depots. Where there is attention paid to one location at a time, there is less potential for error and greater chances of increasing profits. Decentralization is the modern approach which has helped many companies attain their desirable profits. Transfer pricing is the idea of intra-company sales, such as delivering parcels from depot to depot and are charged per metric ton along with a flat fee. Transfer pricing at the depots allows for the depots to compensate for the delivery costs and provides a profit also. Another method to generate sales within the profit centers is when one depot delivers parcels for another depot; the cost of that is $0.25/km. Not only are profits generated through customers, but also internally among the profit centers. The ability to create revenue is not a difficult task for Wilkinson, but is it important for Wilkinson to track these numbers and provide reasoning for this financial information to top management. The Depots are divided among coordinated regions. From the regions, profits are consolidated and are reported to the main body, Transportation Business Group. There are many measures put into practice by the company to ensure that there is not manipulation within the organization, since the profits are generated and handled at the individual depots. The responsibility of the depots is to provide profit budgets to the regional managers who either accept the budget or determine the need for revision. These budgets are again approved by the president of Wilkinson. Not only is there a control implemented at this subsidiary, there are also reports prepared by Wilkinson as a whole business and again revised by the Transportatio n Business Group. This allows for an effective control because sales and expenses are monitored by the owners of Wilkinson as well. As financial information must be given with reasoning, it is also important that there is operational control put into practice. The mangers at each level of the organization are evaluated based on their performance. This is an important part of control, as managers are the ones who are directly involved in handling generating sales for the whole organization from region to region. It is essential for management performance to be assessed to offer changes and or provide rewards for the ability to maintain success for the company. Monitoring at higher levels will decrease the chances of fraud and increase the chances of profits. This is one tactic that is put in place by the organization to ensure profits by an effective control system. Another key aspect of Wilkinson and the Transportation Business Group that ensures effectiveness of controls is t hat all numbers on the budgets and on the financial statements must have explanations. Starting at the profit centers along with Wilkinson as a whole organization must submit explanations for the variances between the actual amounts occurred and budgeted amounts. This again ensures that each level of the organization must not have any incurred expenses without a reason and must show all sales with the appropriate documentation. The profits that are generated throughout the organization involve effective control procedures and reasoning behind key financial information, which decreases misleading information. The effective control measures put in to place at Wilkinson ensures that all information coming in and going out of the business is highly monitored to allow the profit centers to work under ethical standards. What changes would you suggest? How you would evaluate the depot managers to ensure goal congruence. The president of the company decided that 2004 sales should be about two and half times greater that of 1998 sales. With the current structure of the organization, the management of Wilkinson determined the 16 different profit centers would not help achieve this goal. From the Hub, the parcels are delivered to the depots. With the change in the structure of the organization to increase the sales volume, it would be required to implement significant changes and responsibilities for the Hub, rather than the depots. Although there are advantages of using the depots due to the current profits they have generated, however, for the increase in sales volume the president has decided to change the structure of the organization, which includes the profit centers. One of the concerns of the depots was, did the depot managers actually control the critical elements of the profits that were being generated. For example, some of the depots major revenues were from other depots. The question a rises, why did those depots not deal with a similar customer as other depots did? The depot managers could have potentially ignored business with major customers and relied on the ease of dealing with other depots. The depot managers could have potentially ignored external sales because of their responsibly and authority; hence decentralization, where authority is passed down to each level of the organization. There are 16 different depots and it should be suggested that profit centers should be divided at the regional level, which should be the lowest level of the organization. At the regional level, this is where the sales should be handled and generated. By dividing and creating more levels of the organization, leads to loss of sales due to the distance from top management. For example, the gap between top management the depots was large, so depots may be able to take advantage of this and ignore important factors of profits for the whole organization. As the depots are grouped t ogether there will be more personnel in one location than there would have originally been. This allows for further division of labour and allows for employees to focus on micro aspects of their jobs because there will be more employees in one profit center than having to deal with many responsibilities when there were more profit centers. At the regional level orders should be processed and delivered to their optimal destination. Within the current system, parcels were delivered to the depot from the hub and then passed on to the customers. By removing the depots, it would cut down on the time taken to process the orders because they can be processed as soon as it reaches the hub; parcels can be processed right away. This would reduce costs involved with the depots and lower the time between delivering the parcels, therefore, sales would increase to Wilkinsons desired level. The second concern of the profit centers was that the depot level managers had many responsibilities. Not only did they have to determine and plan for the operational aspects of the depot, but were responsible for sales, accounting, and purchasing. The individual responsibilities required lots of attention due to the significance of each department within each depot. For example, accounting alone has many aspects that require professional expertise and should not be given this responsibility to one person per depot. The sales, accounting and purchasing department should not be handled by the depot managers as they require extensive knowledge and expertise. As the depot manager handles all the significant responsibilities for the depots to function, there is potential for error in the other due to the lack of expertise and skills. If the responsibility of operations is passed down to the depot managers there is a greater possibility of determining efficiency and effectiveness which will enhance the sales of Wilkinson. By improving on effective and efficiency of the operations at Wilkins on, managers would be able to focus on the quality of the services that they can provide. Increasing the quality of their services would permit managers to decide on which activities would add value and which one are the non value added activates. By removing non value added activities again will reduce costs. Sales would also increase because of the benefits from the value added activities and allowing them to focus on those activities. The depot managers optimized their profits at the companys expense. The profits benefited the individual depots than the company as a whole. As depots were able to turn down sales due to their authority at each depot level, there should be a system in place that ensures control over the sales and business for the company. This may be improved as the sales department would not be dealt by the depot manger, however it should be handled by someone with a sales background and knowledge. As the depots are abandoned and sales passed at the regional lev el this would ensure that all sales and not at the companys expense should be taken into consideration. As there are more sales personnel, it would not be difficult to track and deal with all types of business received by the company. There would be more scrutiny within the each department along with the increased number of staff. As sales are dealt by more staff, there would be greater volume of sales and great satisfaction of the services Wilkinson is providing. Internal sales, such as within depots, did create profits amongst the depots, however there was a concern of misleading information from the paperwork. While abandoning sales at the depot level, there would still be internal business, from region to region. At the regional level again there would be individual sales departments at each location that would deal with all types of sales, including internal. As the sales responsibility is given to the sales department, they would be able to focus on efficiency and effective ness method of recording information regarding transfer pricing. Transfer pricing should still include a discounted price charged for internal sales but since these are sales within the profit centers, they should be monitored by top management as well. Internal sales do increase profits for the company, therefore these should not be eliminated but they should involve increased amount of information controls to lower the chances of misleading information. Top management could monitor sales to determine any changes in the trends of sales such as false sales. By maintaining internal profits with more control from management, Wilkinson is able to grow the sales within the company. What problems might occur in implementing your revised organization and measurement system? How would you handle these problems? To revise the organization and address the companys goal at the same there are however prospective problems that can occur within the system. All the concerns were taken into consideration which involved revision of the organization. Abandoning the profit centers at the depot level is a structural change in the organization. The depots had advantages as they delivered parcels to customers with the least amount of time, due to the determination of optimal routes. The more depots meant that there was less travel time per driver. As the depots will be consolidated into larger region levels, the distances from customers to deliver parcels would increase as well. To address this concern is to hire addition staff and locate the regional profit centers at an optimal location, such as in core of major cities. For example, if there was a regional center for Ontario, it would make sense to have a regional center in Toronto as that is the capital and most of the population of Ontario is in To ronto. By locating the profit center in the core of the city, this would allow for a larger customer base due to the larger populations within the capital cities. Another concern with the revised origination may include potential increase in the cost of staff due to the need to hire experts in the area of sales, accounting and purchasing. It was possible to hand down these responsibilities to one manager and the wages for him or her would be reasonable. By examining the chart that indicated the responsibilities for each authority in the organization, starting from the president, he was in charge of four of the top managers at the organization, starting from the personal manager to the commercial manager. This alone shows that the presidents responsibility is heavily weighted and requires extensive due care. After the president there should be other authorities for the top managers to report and discuss their issues with. As we take a look at the lower level of the organization, t he general depot mangers, again their job also consists of many authoritative and direct responsibilities. As a change in the organization, to disregard the depots, it may cause disruptions in terms of new responsibilities and a new level of authority, but there will be segregation of duties. Segregation of duties is critical for the success of the organization, and it is recommended that Wilkinson should include more authorities in the organization for mangers to report to despite the costs of implementing this new strategy because the benefits will be greater. Due to the lack of expertise it is essential to hire additional staff for those departments, which increases wages expense, for the entire organization. As wages increase, the benefits of hiring additional with expertise in certain areas of the organization would outweigh the costs of doing so. Overall, with increases in costs and potential difficulties from reallocating staff from a small part of the organization to a large r part, the benefits will help the president of the company achieve its goal to increase sales in 2004 from 1998. Not only would sales increase, but the efficiency and effectiveness of the services provided by the organization as a whole will help capture new customers and maintain existing customers.