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PORTFOLIO 1: AUSTGRAINS PROPOSED MARKETING APPROACH

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Contents

TOC o “1-3” h z u Introduction PAGEREF _Toc64951733 h 3Product Analysis PAGEREF _Toc64951734 h 3Market Overview PAGEREF _Toc64951735 h 4Target Market PAGEREF _Toc64951736 h 5Marketing: Targeting Customers through Social Mechanisms PAGEREF _Toc64951737 h 5Stakeholder Analysis PAGEREF _Toc64951738 h 8Findings and Conclusion PAGEREF _Toc64951739 h 9References PAGEREF _Toc64951740 h 11

IntroductionWould organizations exist without any form of marketing? To answer this question, Gronroos (2006) begins by providing a definition for marketing, terming it as a process that involves teaching the target consumer about a product and why they should choose it over any other available option from the competition. Basically, marketing is all about persuasive communication. Vinerean (2017) noted that marketing has several processes involved in moving products from a business to a consumer: creating a product concept, identifying likely consumers, promoting it, and then moving it using the appropriate selling platforms. Therefore, marketing facilitates the capturing of the attention of a target market, persuading consumers to purchase products, and providing the consumer with low-risk and specific actions that are easy to implement (Gronroos, 2006). Marketing helps to attain the goals of a business as far as a product and a market are concerned. Therefore, organizations would not exist without any form of marketing.

In this paper, marketing principles will be applied to AustGrains new product. The company intends to push the product to different markets across Australia. AustGrains has created a product concept based on several platforms such as eating for wellbeing and health, sustainability, and a combination of such factors that intend to drive the majority of Australians towards better food and diets (Future Food Systems, 2020). For the company, the major headache is that the Australian market has not been very receptive to the new product as expected. Therefore, this report intends to advice the company on the best way forward from a marketing point of view. It will provide an analysis of the market, the product, specify the target market, provide the best marketing concept to apply, and later provide a stakeholder analysis to inform the organization on how to engage.

Product AnalysisAustGrains intends to be a pioneer in the Autralian healthy foods sector. Towards this end, it has partnered with other major players in the food industry in Australia to create a fibre-packed and nutrition-filled pulse-based flours (Future Food Systems, 2020). The product is specifically aimed at covering the increasing demand for nut-free, low-allergen, low-GI, and gluten-free foods (Future Food Systems, 2020). The product also aims at remaining committed to giving Australians a nutritious and sustainable plant-based source of protein. The product is a result of a multilayered problem statement where different players in the food industry have collaborated to identify a gap in the food industry for healthy and sustainable foods that are in line with the growing demand for protein sources that leave the body healthy and the environment better. Therefore, the product relies heavily on scientific methods and extensive research to identify pulse varieties that can be turned into flour to replace the heavily-used wheat and other gluten-containing ingredients. While this product has not necessarily re-invented the wheel, it has used existing pulse legumes (lentils, chickpeas, and mung beans) to add value (Future Food Systems, 2020). The main aim of the product is to increase the consumption of pulse-based products due to their proven health benefits and provide the benefits of sustainability to the increasingly environmental-conscious consumers in Australia and beyond.

The new product will be a breakfast cereal called Pulse Nutri-Bix. The product will have high protein content with reduced gluten and fat levels. The breakfast cereal sector in Australia is a very wide market that is dominated by large players such as Kellogg and Uncle Tobys. Apart from jumping the competition hurdle, the main challenge for Pulse Nutri-Bix will be getting consumers in Australia to quickly accept the product.

Market OverviewTo better understand the Australian food industry, an overview of the local macro-factors is important since the available range of food products and trends are reflective of the political, cultural, and economic diversity and circumstances. Firstly, Australia has an estimated 25.4 million people as of 2019 (Flanders Investment & Trade, 2019). The importance of the population size is in knowing that more than 90% of these people are said by (Flanders Investment & Trade, 2019) to be living in urban areas and more than 67% living within capital cities of Sydney, Melbourne, Brisbane, Perth, and Adelaide. Further, the median age of the Australian Population is at 37 years as of June 2018 (Simon-Davies, 2018). Additionally, (Flanders Investment & Trade, 2019) found that Australians are living longer than ever before. However, more than 50% of the population suffers at least one chronic condition made up of lifestyle and eating factors. Conditions such as obesity, overweight, high alcohol intake, and a lack of physical activity and smoking ae contributory factors to the prevalence of chronic conditions.

The GDP of Australia has grown steadily over the last 3 decades, establishing a growth rate well above the OECD average (Flanders Investment & Trade, 2019). With this growth, the Australian food industry has flourished. Changing lifestyles due to availability of disposable income have meant changes in trends from home cooking to eating take-out and restaurant dining. The consumption of fast foods has spiked owing to the availability of income and a change in the food consumption trend in the country.

Due to the growth of the economy, the stability of the political climate, and the expansion of social elements, people have had access to information, including knowledge about the need to change lifestyles to include healthy eating and regular exercising. Social factors coupled with growing environmental concerns are focusing on the food industry to contribute in providing sustainability solutions to the world. According to a recent study by (Flanders Investment & Trade, 2019), more than 97% of Australians do grocery and food shopping at large supermarkets, with new consumer concerns including green product packaging, healthy foods, and foods that are in line with sustainability concerns. As a result, players in the food industry, including AustGrains, have turned to innovation to connect to newer ideas that will support the expectations placed on the entire industry.

Target MarketThe target market for the pulse-based flour is the middle class health-conscious consumers in their early thirties seeking greener food options that address both sustainability and health concerns. This category of consumers want food that is not only better for them but also important for the environment. The middle class health-conscious consumers, especially those in their early thirties, make up a significant number of employed Australians. Ghvanidze et al. (2019) note that health-conscious consumers are increasing in number globally. Due to influences from the social economic, and cultural factors, Australian consumers have been increasingly paying more attention to how food is produced and providing support to business that show care for the environment. Some of the popular products in Australia right now are those that target this market. Companies in the food industry have been forced to respond to the health and sustainability concerns by providing plant-based protein, alternatives to meat and fast food, coming up with waste initiatives, and creating unique and new packaging ideas to give the eco-conscious consumer all of their priorities in one product. AustGrains will target the same group of consumers for its revolutionary pulse-based flour and other products.

Marketing: Targeting Customers through Social MechanismsThe pulse-based AustGrains products will take the form of goods. AustGrains should provide the pulse-based flours in the form of flours (for purposes of home use and for other players in the food industry such as restaurants to use in making food) and as complete products such as chips, tart, pizza crusts, and protein-rich breads. In this form, the consumer will be able to interact directly with the product, see the difference with other products in the same category, and make a decision on whether to consume or not. The product will be made visible through appealing visuals, a display that reflects the brand, considering the target market, clarity of signage, and making the product stand put. The advantage of using the product in the form of goods is that the product will be physically available to a consumer in retail stores, supermarkets, and other platforms that boost sales. Therefore, the AustGrains pulse-based flours and other products will be able to reach wider markets in a goods form that will be distributed in supermarkets and farmer market for better sales.

For the product to be accepted in the Australian market, and specifically for the chosen target market made up of middle class health-conscious consumers in their early thirties seeking greener food options that address both sustainability and health concerns, a social mechanisms marketing approach will be most effective. Torronen et al. (2019) define social mechanisms as a theory that explains the causes of events. Social mechanisms enable change by linking the macro to the micro and vice versa. The social mechanisms theory, according to Kemper & Ballantine (2017), is based on a concept that people are influenced by their environment and in time, they influence the environment back. At the micro level, Mitchell, Schuster, & Drennan (2017) assert that events scale up to the macro level causing an interruption in the way people operate in different environments. In the case study, for example, there is a micro level need for healthier foods in order to improve personal lifestyle goals. Collectively in the macro level, the Australian population is looking for nut-free, low-allergen, low-GI, and gluten-free foods to support a healthier lifestyle. The result is that there is a growing and rapid movement among the Australian middle class to move to other food options that provide protein-rich, plant-based diets that are nut-free, low-allergen, low-GI, and gluten-free foods, and in line with the sustainability goals that have underlined the crisis of this century.

Figure 1: Coleman’s Boat

Cultural factors are some of the macro changes at a country level that are influencing how an individual in Australia consumes food and the type of food chosen Mitchell, Schuster, & Drennan (2017). Social factors including peers, family, culture, and meal patterns in the food industry have led to a wave of a diet-conscious Australian regarding the food taken as a macro level association. Action-formation mechanisms have led to a shift in the way people consume food, including a reduction in the amount of fat and cholesterol taken. These have in turn led to an impact on the opportunities and incentives for an individual. Even in individual company, people will rarely consume foods rich in fat or cholesterol due to the macro-level influences. The beliefs of an individual regarding proteins and their role, including the need to supplement food with plant-based products have been altered through a notable proliferation of information on foods. Consequently, other individuals have shifted the way they consume foods in a transformational mechanism structure. For example, smoking has reduced significantly as a result of macro-level influences on individuals and the spread of the ae to other people. The macro-level effect of the change in food consumption is a movement away from foods classified as unhealthy and an inclusion of healthy alternatives such as vegetables and plant-based proteins.

The proposed campaign will follow the same patterns that have largely led to a shift in the demand of healthy products. The pulse-based flour and related products will be packaged and marketed for the eco-conscious consumer, creating an idea of urgency and a need to quickly shift to plant-based, fibre-packed and nutrition-filled, nut-free, low-allergen, low-GI, and gluten-free foods. It is recommended that AustGrains sells the idea of a mandatory change in behavior and lifestyle that will result in both micro and macro level benefits to an individual, the society, and their environment. The pulse-based products will be sold as versatile and sustainable sources of protein that are full of essential vitamins and fibre with low fat and allergens among other benefits. The product will then be packaged as the change that is needed to reduce the rates of chronic ailments resulting from poor feeding habits in Australia. The products will also feature an element of contributing towards sustainable foods for the betterment of the environment. Therefore, AustGrains will not be selling the benefits of the products but showing why a change is needed toward more healthy and sustainable feeding habits.

Stakeholder AnalysisStakeholders include all people and entities that have an interest or contribution to an organization or industry. A number of stakeholders exist and they could help enable or prevent the success of AustGrains in its endeavour to change the way Australians see food in terms of health and sustainability. The main stakeholders include: consumers, environmental groups, food manufacturers, investors, food business, Australian food regulatory and enforcement agencies.

Figure 2: Power/Interest Stakeholder Prioritization Map

Consumers, investors, and the Australian food regulatory and enforcement agencies have high power and high interest. These stakeholders are also decision makers on various levels and have a huge impact on the success of a product or organization. Their expectations must be met without fail. They have the power to create obstacles or success for the product and the brand. Therefore, AustGrains should keep them engaged, meet their needs, and manage closely. Food manufacturers, food businesses, retailers such as Coles and Wesfarmers, and environmental groups have high interest but low power. Their influence is reduced to creating manageable issues. Nonetheless, AustGrains should keep them informed, monitor lightly, and respect their interests, in order to ensure their support. They should be engaged to make sure that no major problems arise.

It is also worth noting that competitors will play a vital role in dictating the success of AustGrains’ Pulse Nutri-Bix. For example, the product will have to battle Kellogg’s Corn Flakes and Sanitarium’s gluten-free Wheetbix option. Such competitors have high stakes in the industry and are likely to influence the direction of the new product through pricing strategies and improvements to their own strategies. With their established markets, they are also likely to explore the pulse-based market. Findings and Conclusion

In the report, marketing principles are applied to AustGrains new product as the firm intends to push the product to different markets across Australia. AustGrains has created a product concept based on several platforms such as eating for wellbeing and health, sustainability, and a combination of such factors that intend to drive the majority of Australians towards better food and diets. However, the main problem that the company faces is that the Australian market has not been very receptive to the new product as expected, preferring other product that have traditional and conventional elements in taste and acceptability. The discussion recommends the targeting of the middle class health-conscious consumers in their early thirties seeking greener food options that address both sustainability and health concerns. The reasoning behind this targeting is that said consumers want food that is not only better for them but also important for the environment. Additionally, the middle class health-conscious consumers, especially those in their early thirties, are targeted because they make up a significant number of employed Australians.

For the product to be accepted in the Australian market, and specifically for the chosen target market made up of middle class health-conscious consumers in their early thirties seeking greener food options that address both sustainability and health concerns, a social mechanisms marketing approach will be most effective. The pulse-based flour and related products will be packaged and marketed for the eco-conscious consumer, creating an idea of urgency and a need to quickly shift to plant-based, fibre-packed and nutrition-filled, nut-free, low-allergen, low-GI, and gluten-free foods. AustGrains will not be selling the benefits of the products but showing why a change is needed toward more healthy and sustainable feeding habits. The main stakeholders include: consumers, environmental groups, food manufacturers, investors, food business, Australian food regulatory and enforcement agencies. The most important stakeholders include consumers, investors, and the Australian food regulatory and enforcement agencies because they have high power and high interest regarding AustGrains.

ReferencesFuture Food Systems. (Feb 6, 2020). Putting pulse-rich products on the table. Future Food

Systems. Available at https://www.futurefoodsystems.com.au/prebiotic-pulse-based-products-to-suit-western-palates/

Flanders Investment & Trade. (December 2019). Overview 2019: Food & Beverage Industry

Market In Australia. MarktStudie. https://www.flandersinvestmentandtrade.com/export/sites/trade/files/market_studies/Australia-Food%20and%20Beverage%20Industry%202019.pdf

Ghvanidze, S., Velikova, N., Dodd, T. H., & Oldewage-Theron, W. (2019). Are Sustainable

consumers health conscious? A segmentation study of wine consumers. Journal of Food Products Marketing, 25(6), 690-711.

Grönroos, C. (2006). On defining marketing: finding a new roadmap for marketing. Marketing

theory, 6(4), 395-417.

Kemper, J. A., & Ballantine, P. W. (2017). Socio-technical transitions and institutional change:

Addressing obesity through macro-social marketing. Journal of Macromarketing, 37(4), 381-392.

Mitchell, R., Schuster, L., & Drennan, J. (2017). Understanding how gamification influences

behaviour in social marketing. Australasian Marketing Journal (AMJ), 25(1), 12-19.

Simon-Davies, J. (2018). Population and migration statistics in Australia. Department of

Parliamentary Services, Parliamentary Library.

Törrönen, J., Roumeliotis, F., Samuelsson, E., Kraus, L., & Room, R. (2019). Why are young

people drinking less than earlier? Identifying and specifying social mechanisms with a pragmatist approach. International Journal of Drug Policy, 64, 13-20.

Vinerean, S. (2017). Content marketing strategy. Definition, objectives and tactics. Expert

Journal of Marketing, 5(2).

Scholarly Article Evaluation

Using the recommended library databases (MLA International Bibliography, Academic Search Complete) to research, find and read a scholarly article of approximately 12-15 pages from an academic journal or a book. The scholarly article must be on a topic directly related to one of the poems, stories, or authors we have read this semester. You must include a photocopy or PDF printout of at least the first ten pages of the article with this evaluation form. After reading the article, thoroughly answer the following questions in complete grammatical sentences (you may hand write or type your responses).

Name: ______________________________Score: _____/30

Please print (or type) neatly the full, correct, MLA formatted bibliographic entry for the scholarly article (i.e. the way it would look on a Works Cited page). (5 points)

What is the focus of the article? In other words, what stories, poems, or authors does the article focus on? (5 points)

What is the thesis statement of the article? If it is explicitly written in the article, quote it directly below and explain what paragraph you found it in; if it is left implicit, paraphrase it below in one or two sentences and explain what paragraph most closely reveals the thesis. (10 points)

What introductory strategies does it employ (such as a quotation, anecdote, etc.) and how effective are those used? (3 points)

What kinds of evidence (experiment results, logic, data, etc.) does the writer use to develop and support the thesis? Evaluate its effectiveness and persuasiveness. (3 points)

What does the essay leave the reader to think about in the conclusion? How does that connect to the overall point of the article? (2 points)

What can you add to the discussion? Do you agree with the thesis? Why or why not? (2 points)

A case study of an infant with mental, physical and medical conditions

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Development disability Victims, are most vulnerable to mental disorders and are in dire need of special attention for the purpose of adapting to the complexities of this modern world. Family members, relatives and friends have a role to play, to give them hope, help them feel accepted, treasured and loved despite their predicaments. Development disability is a condition that results in physical or mental disabilities with substantial effects on their functioning. Some research has also reviewed a possibility of biochemical and genetic abnormalities that are linked with some of the vital metal disabilities, such as autism and diabetes.

Michael is a ten year boy of Caucasian heritage, currently a third grade student at hillside school. He is one of the few unfortunate kids with a physical, medical and mental condition. His parents, Mr. & Mrs. Madison are very loving and responsible parents who have vowed to help Michael walk past the odds. Being a financially stable couple, all the care and attention that Michael needs is given to make him live a normal lifestyle. Mrs. Miller; his grandmother has been very instrumental and helpful in Michael’s progress both in his adverse mental and medical conditions.

After a normal pregnancy with no prenatal complications, Michael was seen to be in blooming health with no serious medical conditions. It was at the age of five when his parents noticed some stranger behaviors in him and after consultations from specialists, he was diagnosed with some acute mental conditions; autism. This was a big blow to his parents who vowed to assist him adjust despite the devastating news from doctors, that Michael might not recover fully from his mental condition. Autism spectrum disorder is a neurological disorder that affects development of infants targeting their communication skills and their social relationship with others. At the age of six, his health conditions did get worse. Excess fats were seen to shape his once lean body which physicians blamed it on type 2 diabetes after serious medical examinations. As if fate was not done with him yet, he did break his knee after slumming his leg in the living room chimney. This repetitive behavior of self-inflicting injuries whenever he got enraged almost made him loose his leg.

Michael had to undergo a 3-hour surgery on his knee but did not fully recuperate. The chief surgeon advised his parents to take him to some physical therapy sessions for as long as they can to make sure his condition improves. As for the mean time, he would have to use some leg support to help him walk.

Apart from the physical therapy sessions, he would frequent the hospitals to check his blood sugar and receive oral medications, strictly on a particular drug known as metformin, which he would only take a 500mg doze twice a day. His grandmother was very helpful and supportive to make sure Michael did not skip his prescription. On addition to his health problem, he also had a very serious allergy on peanut and his body would get pale and swollen whenever he came into contact with peanut. This forced his parents and the school fraternity to adhere to a special diet of peanut-free foods and low-caloric foods, particularly on plant produce. Type 2 diabetes was not something new in that family. His grandfather was also a victim and according to the family doctor’s opinion, Michael was vulnerable to inherit it because of his mental disability.

Rarely would Michael tour the town as he continuously enjoyed his own company. His physical condition would also restrict him but he had no problem running his errands. He used to feed on his own, take a shower or even visit the washroom without any form of assistance. He had a normal daily routine just like many of the other kids, despite his inequities. Michael could now communicate to others without so much trouble as opposed to his autism incubation period, when communication was a problem. Earlier, he used to communicate by pointing at things but after a series of communication therapies, as advised by their doctor, Michael managed to recover his speech confidence. No harm had been done to his intellectual status and so he had no problem attending hillside school.

He got into the school bus every morning on his own but a special seat was reserved only for him. Hillside school was one of the best performing private schools where academic excellence was highly upheld. Absenteeism was never condoned even to children with special needs unless under unavoidable circumstances that resulted to absenteeism. Teachers highly appreciated every child and they gave special attention to needy children.

In class, Michael would rarely concentrate in class activities. He would concentrate in his skillful drawings instead. At one point, his was asked by his math teacher to stop drawing during class activities. Indeed, he stopped, flipped the paper and stashed it in his back pocket. Few seconds later, he fished it out and continued drawing. Michael only responded when given one-on-one attention by the teachers. Apart from his inactive contribution to class activities, most of the teachers were intrigued by his drawings and even devised ways to help him nurture his talents. He drew almost anything out of his imaginations. His classmates also did receive advices and updates on his condition and how much Michael needs their support. They accepted and supported him to their abilities. This support helps him realize that folks were friendly and ready to assist.

At school, his teachers were updated on his medical prescription and cautioned on the side effects such as diarrhea and vomiting if he took an excess dosage .They had to make sure he did his medication on time. Michael had to bring his metformin with him and an insulin shot was also made available at the school health center to be administered whenever mild diabetic attacks came by. The school clinic also did some frequent blood test to keep an eye on his glycogen level and by this, they helped reduce unpredicted future attacks on his sugar level. They even presided over his school meals to ensure his special diet is followed to the latter.

His social relationship with others was not that perfect but improving. He would not socialize much with other students unless he wants to. On several occasions, he concentrated on his drawings and delighted in them. Whenever anyone intruded his privacy without his consent and permission, he would get enraged and destroy anything at his disposal, even his fascinating drawings. Apart from his social problems, he seemed to enjoy his physical education class and the company of Mr. Brooke, his physical education teacher. He would get exceedingly happy around him as he tried hard to participate in exercises despite his fractured knee.

Nowadays freely interacts with his parents and he tells them everything that happened in school. Earlier, he would even hurt himself and never say anything to them. His parents are currently very pleased with the improvements of Michael and are very optimistic that their child will fully recover. During the weekends, Mr. & Mrs. Madison take Michael for a walk and even assist him in home therapies to help him recover. This has made Michael have a positive perspective of life and has greatly contributed to his recovery.

It is important to understand that a classroom setup with a supportive environment is essential in supporting children with autism and diabetes. This classroom setting creates an atmosphere of social interactions that can help such students learn how to appreciate the existence of others and recognize them. The society should also learn to appreciate the range of other abilities in such victims and help them mobilize their abilities into strengths.

References

DiLavore, P. C., Lord, C., & Rutter, M. (1995) The Pre-Linguistic Autism Diagnostic

Observations Schedule. Unpublished manuscript

Lewy, A., & Dawson, G. (1992). Social stimulation and joint attention deficits in young autistic

Children. Journal of Abnormal Child Psychology, 20, 555–566

Smith, I., & Bryson, S. (1994). Imitation and action in autism: A critical review.

Psychological Bulletin, 116, 259–273.

Tait, K. & Purdie, N. (2000). Attitudes toward disability: Teacher education for inclusive

environments. International Journal of Disability, Development and Education, 47(1), 25-38

Ward, J., Center, Y. & Bochner, S. (1994). A question of attitudes: Integrating children with

disabilities into regular classrooms? British Journal of Special Education, 21, 34-39.

Law and Ethics in Business

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Law and Ethics in Business

Introduction

The employment at will doctrine exists in the United State employment laws that states that either party in the employment relationship can severe the relationship with no liability, so long as there was no definite contract for a definite term of employment governing the relationship, and that the employee does not belong to any union or bargaining group.

Skills, Competence, and Abilities

According to Stone, (2007), the employees’ skills, competencies, and abilities are to test in this scenario. She is unable to perform as per the standards of the employer, even after the employer has trained her for three months on the computer applications relevant to her performance at work. The firm is legally allowed to to fire her based on the employment at will doctrine, because their is no apparent reason why she cannot be productive and efficient in completing her tasks. In most cases the descriptive requirements of the competencies required are always written in the job profile, and qualified by the level at which the job should be performed. She does not have any disability that cannot enable her to perform her duties. For the employer to reduce any risks, or liability on its part, is by modifying the contract to include situations or employee actions that would lead to termination for cause.

In this case the reason or cause for termination is poor performance, which provides the legal implications for the employee verses the employer. The employer is free to fire the employee without fearing legal process to be found liable for breach of any contract. This particular case has no exceptions to the employment at will doctrine (Budd, 2004).

Management, Behaviour, and Performance

The employees’ behaviours are against the behaviour policies of the company, such as the company late policy of which the employee is aware of. Her rage and kind of response when criticized is not responsible at all. The company is not particularly free of incurring legal liability in the case of the employee’s outbursts when confronted. There could be many factors that make her behave in this manner, such as psychological factors in her upbringing, her emotional maturity, her values, and her personality. Given that she asserts that she knows her rights and what to do, maybe she has seen some loophole in the employer’s handbooks, policies, and practices. But for the case of coming late to work, the employer is free to terminate her employment, because this is well stated in the company’s late policy. Employees must arrive on time to work, follow orders, accept limited freedom of speech, and conform to a host of regulations (Glynn, Arnow, &, Sullivan, 2007).

The legal implications for the employer verses employee relationship is that the employer is free to give orders to the employee who must be followed, the employee has limited speech, so she should control the kind of words she uses to respond to the criticism. There would be no wrongful termination on the part of the employer in relation to the employee reporting to work late. For her outbursts, the employee may actually know something from her undergraduate on the exceptions to the employment at will doctrine and wrongful discharge in violation of public policy. But public policy does not protect the employee as the company has not violated any public interest. The employer preventive measures to avoid legal liabilities are having concrete evidence on the employee’s late reporting, and only to stick to this cause for termination. The exceptions may only arise in the case of the employee’s outburst when confronted (Don, 2007).

Labour and Laws

The employee took a day off without the management’s consent. From this point of view, the company has the right to fire the employee. Because, the management had clearly notified all the employees, that they were not allowed to take off without prior management’s approval. In this perspective, it is the employee who is liable for dismissal, because, the employee could have informed the management of her religious commitments on this particular day that fell during the tax season, which is very important to the company. The management could not have discriminated her on religious grounds, and may have allowed her to attend her religious holiday.

On the other hand, Tichy, (1997), argues that the management should be a little cautious, as she has been trying to gain the support of the other employees to organize or form a workers union to protect themselves. Unfortunately, there is no labour union for accountants. If she manages to convince her fellow workers to form this union, then if the management fires her, the company would risk incurring liability depending on the apparent ruling of the courts. The legal implications of this scenario on the employer verses employee relationship is that the employer can fire the employee on the basis of on call work schedule that depends on the employers need that all employees be present on the day of the tax season. This leaves the employee as the vulnerable party for dismissal.

The employee can also be dismissed on the basis of not following management’s orders to be present at work on that particular day. The exceptions to the employment at will in this case would be statutory provisions that prohibit the discharge for other than good cause after a designated probationary period. The employee has the right to challenge a dismissal in court or an arbitrator. The employee can also challenge that she was not given any warning before the termination, and that she is a first offender. The employer can protect themselves of incurring a legal liability based on implied contracts by using a clear and unambiguous disclaimer on written materials stating that that its policies and procedures do not create contractual rights (Budd, 2004).

Policies and Procedures

This is little bit tricky case in the sense that it is the supervisor who first approached the employee for the dating escapades. The firm would be on the cross roads to determine how exactly the relationship started between the employee and the supervisor. From the supervisors part, the company faces some risk of incurring legal liability. The management should move cautiously in this scenario before terminating the employee, by conclusively investigating the nature of the relationship.

The company should not be allowed to terminate to fire her based on the employment at will doctrine. It is the supervisor who is the main culprit, because he consistently pressurized the employee to take her out on dates, which she initially refused. This could be a case of intimidation from the part of the supervisor. The employee was later convinced by her girlfriend to accept the supervisor’s advances, which she later began having consensual relationship with the supervisor. This was definitely wrong on the part of the employee who was well aware of the company policy which prevented employees from dating their supervisor, and was provided with the employee handbook with the written policy. On that perspective the company has the right to fire the employee (Glynn, Arnow, &, Sullivan, 2007).

There are many legal implications on the relationship between the employee and the employer. The company fears no liabilities if the employee cannot prove that it is the supervisor who started the whole idea of getting into a consensual relationship, the burden of prove that lies on the employee, is also very tricky if her girlfriend can be a witness, to defend her that it is the supervisor who started pressurizing her. The supervisor also risks losing his job if the employee can prove his intensions. The employer should have some preventive measures in place to avoid incurring a legal liability. The evidence of the clause that prohibits employees to have consensual relationships should be very clear on the nature of the relationships. The employer should also have concrete evidence of the existing relationship between the employee and the supervisor, and that actual nature of their relationship. Therefore, the company should conduct thorough investigations before rushing to tackle action on terminating the services of the employee. The exceptions that exist in this scenario can be interpreted as, Additional Tort Based Claims Limiting at will employment. The particular tort would be Intentional Interference with a contract. This is a claim that the employee may allege that the supervisor induced or intimidated her to a consensual relationship with ulterior motives to influence her dismissal

REFERENCES

Glynn, P, Arnow-R, &, Sullivan, C. (2007). Employment Law: Private Ordering and Its Limitations. New York:  Aspen Publishers,

Stone, W, (2007) “Revisiting the At-Will Employment Doctrine:  Imposed Terms, Implied Terms, and the Normative World of the Workplace,” Industrial Law Journal

Don M, (2007). The [Missing] Ethical Development of the Strategic Leaders of the Army Profession for the 21st Century,” conference paper, XIII Annual Strategy Conference, Carlisle, PA, April 10, p. 2.

Tichy N, (1997). The Leadership Engine, New York: Harper Business, p. 26.

Budd W, (2004). Employment with a Human Face: Balancing Efficiency, Equity, and Voice Ithaca: Cornell University Press, , 86-88.

Audience Selection

Dr. Johnson serves as the main audience and gatekeeper for this report. He is the doctor at the nearby hospital. Decisions made in the facility would fall to him. David McCandlish, who works for Dr. Johnson as his assistant, is the secondary audience. His job is to help out with the doing of tests.

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Cover Letter

Dear Dr. Johnson,

I am a first-year nursing student who interned at a local health institution last year. I observed a lack of nurses while working there. The health facility was inconvenienced by this. Both the administrative personnel and the patients were impacted in some manner. Based on a thorough study, I have compiled a list of possible solutions to the nursing shortage. This study discusses the nurse shortage issue, then investigates the many causes of this problem, and proposes remedies meant to decrease or eliminate the negative effect this shortage has on the general population. This plan will allow you, the doctor, and your assistant to assist with the shortage of nurses in the facility. Thank you for reviewing my suggestions.

Sincerely,

Student’s Name

Student’s Name:

Institution Affiliated:

Course and Code Number:

Date:

Proposal for Management of Nurse Shortage

Table of Contents

Introduction 1

Literature Review 2

Growing Number of Elderly Nurses i

Workforce Ageing ii

Analysis and Synthesis 3

Stressed out Life

Juggling Professional and Personal life

Region

Violent Behavior in the Medical Environment

Proposed Solutions

Ageing Workforce

Violent Behavior in Work Environment

Conclusion

Introduction and Context

For the better part of the last decade, the healthcare sector has struggled with a critical lack of nurses. Health care has suffered greatly due to the absence of qualified nurses to care for patients and the general community. Nurses with terminal degrees are critical to the future of nursing because they may build an innovative framework that can support the increasing complexity of providing affordable and convenient care with outstanding results while conserving organizational resources. Currently, there is a growing preference for nursing, which may be ascribed to fast population growth and an increase in the elderly population. Health care institutions throughout the globe are seeing an increase in demand for nurses due to a rise in the incidence of chronic lifestyle disorders. Several factors contribute to a lack of nurses. Even in the most advanced healthcare systems, there remains a chronic lack of nurses. This problem has been with us for many decades. It seems that no matter how hard the nursing leaders try, this issue will not go away. To prevent the nurse shortage from becoming a significant problem, several experts are now working on anticipating how the shortage will develop to solve it before it gets out of hand. Many reasons contribute to the turnover of nurses, but they are not nearly as many as the causes that contribute to the nursing shortage. Skills and human resources are not the only things that are subject to turnover.

Literature Review

A lack of qualified instructors, frequent staff turnover, and unequal distribution of the workforce are all contributing to the nurse shortage (Marc et. al, 13). There is a slew of factors contributing to the nurse shortage, all of which should be taken into consideration. Following are a few hypotheses as to why this may be.

By 2030, 2.5 million people in member nations of the same organization are anticipated to have a lack of nursing. As previously stated, the scarcity of nurses has a direct impact on both the healthcare industry and the education of future nurses. There is a lack of nurse educators because there are not enough nurses. Enrolment in nursing schools is constrained due to a scarcity of qualified professors. There are not enough professors and/or clinical mentors, according to a study by the American Association of Nursing Universities (AACN), at almost two-thirds of the colleges polled. The shortage of human resources and the credentials of the nurses are also an issue.

Growing Number of Elderly Nurses

Nurses are becoming older as the baby boom generation reaches middle age and becomes more dependent on health care. The number of Americans over 65 is more than it has ever been in the history of the United States. As the population becomes older, so does the need for medical care. Many older adults have many diseases and co-morbidities that necessitate the need for medical attention, rather than just one. As a general, the population is living longer, which has resulted in a rise in the usage of health care (Jarrar, et al., e470). Many diseases that were formerly considered terminal are now able be fought off for the long haul. Long-term diseases put a burden on an organization’s employees.

Some of the likely reasons for Poland’s nursing shortage and the most relevant strategies to alleviate the issue are discussed in a source authored by Marc et al. One of the primary causes of a nurse shortage, according to the authors, is the aging population and the shifting demographics that have occurred over time. A holistic approach is needed to find solutions to the shortage of nurses because of the many factors contributing to the problem. There are several reasons why nurses are in low supply across the globe, and this site gives some basic information about them. Because Poland is a typical nation with a big number of elderly as well as a low birthrate, the source will be crucial in comprehending the issue. Nursing shortages in nations with low birth rates, low mortality rates, and large populations of the elderly will be addressed using this source.

Workforce Aging

Nurses, like the patients they care for, are becoming older. As a result of the lack of nursing staff, nursing schools are forced to place enrollment restrictions on their students. The quality of the program and courses might suffer if there are fewer students and fewer faculty members. As a result, there is a scarcity of nurses since there is no successor for the aging workforce. The scarcity of nurses is also causing nurses to suffer from burnout, according to the authors. Burnout is a crucial factor in the delivery of subpar healthcare, and as a result, the quality of treatment provided to patients suffers (Haryanto, Mickey., 1). Another issue influencing the quality of patient treatment is an aging staff.

Analysis and Synthesis

In 1900, in the United States, there were only approximately 12,000 registered nurses in the country; now, there are over 3 million. It seems to be possible to conclude that the scarcity isn’t due to a lack of human resources. The demand, on the other hand, is increasing. While salary increases were formerly the key tool used to entice more individuals into this industry, today’s solution to the shortfall is a focus on expanding the pool of available job possibilities. However, it takes a couple of years to become a trained nurse. A lot of simple education programs have been put on in the United States because modern healthcare does not have a lot of time to waste. Short courses logically produce professionals of a lesser level, resulting in inferior quality services and results for patients.

In general, money and education are two of the most popular means of recruiting field human resources without sacrificing quality. Some nurses who stay in the field and need to be retained to avoid turnover value additional motivators, such as professional progress and the chance to influence their organizations’ policy-making processes. In McClelland’s view of motivation, the desire for accomplishment and power are closely linked to these demands. Nursing shortages and turnover may be solved with the use of power and influence theories since these difficulties are an indication of the de-empowerment of the staff owing to their forced acceptance of a variety of different jobs. This group’s requirements should be identified and then delegated to managers to address issues with high staff turnover. It is in this context that a transformational style would be used by the leader while the transactional style would be used by the managers to deal with this problem.

The role of a leader is to devise a strategy and a plan for dealing with turnover and shortfalls, whereas the role of managers is primarily to facilitate and sustain change. Lewin’s theory of change might be a good model for unfreezing (creating a new staffing plan), moving (hiring extra people), and refreezing (resolving the issue) (putting into practice retention strategies and theories of motivation). Both the manager and leader would be equally involved in the transformation process, with the leader focusing on motivating and inspiring others while the manager is in charge of ensuring consistency.

Stressed-out Nurse

Some newly minted nurses discover that their new career path is not quite what they expected. Others may work for a time before becoming burned out and quitting their jobs. After years of steadily increasing rates, it seems that nursing staff turnover is now coming to a halt. Turnover in the nursing profession ranges from 8.8% to 37.0% on a national level, depending on geography and specialty.

Juggling a professional and personal life

Nursing’s scarcity is exacerbated by the fact that the field is still dominated by women, and many nurses choose to scale down or abandon their careers to have families. There is a chance that some may return, while others will find a new position.

Regions

Several factors might confuse when it comes to looking at several regions and locations of the United States at the same time. As a result, some places have a nursing shortage while others are struggling to meet the fundamental demands of their local community as a whole.

There is a wide variation in the level of nursing shortages around the nation. Nursing shortages vary from region to region based on the kind of specialty. When it comes to critical care nurses, labor and delivery, and other specializations, certain places have serious deficiencies.

Violent Behavior in the Medical Environment

The constant fear of emotional or physical abuse in the hospital context exacerbates an already stressful atmosphere, which contributes to a nurse shortage. The physical and mental insults to the healthcare professional’s physical and emotional well-being harm their job satisfaction and work effort. Patients in emergency rooms and mental wards put emergency room and psychiatric nurses in greater danger.

According to research done in Poland between 2008 and 2009, nurses are the profession most susceptible to workplace aggressiveness in a healthcare context. In the most prevalent kind of violence that nurses were exposed to, nurses were subjected to verbal abuse (Seyda, et al., 383). More abuse was directed towards inpatient nurses than at those working in an outpatient environment. Between 8 percent and 38 percent of health care employees have experienced some type of violence throughout their careers.

Proposed Solutions

Aging Staff

Proactive steps are necessary to establish a future workforce, but it is also necessary to keep nurses in the profession longer so that their skills and knowledge may be passed on. Some organizations have already begun the process of implementing adjustments that might encourage elder nurses to continue on the job. The American Association of Retired Persons (AARP) (N.D.) honors the top 50 best employers for workers over the age of 50 each year. It was a pleasure to include organizations like AtlanticHealth System and Mercy Health Systems as well as hospitals like Massachusetts General Hospital and Kaiser Permanente when determining the winners of this award in 2011. Employees over 50 are actively recruited, their work is recognized and their opinions are encouraged, which are all common threads in the selection of these organizations (Chan, Engle Angela, et al., e0199183). They are also provided with relevant feedback and their opinions are encouraged. There are a variety of planning aids available. Assessments of priorities and employee requirements are possible using the Older Worker Lure Scale (OWL). As part of the OWL survey, workers are asked to rate their level of interest in a variety of topics, including ongoing professional development, formal career ladders, succession planning, and tuition reimbursement as well as in-service education assistance. Employees can assess their company’s efforts to implement best practices to accommodate an aging workforce using this system as well (Shamsi et al., 8). When it comes to long-term strategic planning, the scale is helpful, but many of the elements it considers, such as shift and work-hour flexibility, remain troublesome in today’s healthcare system and have an effect on employee retention. Shift schedule rigidity is a common gripe among nurses as they become older. Nurses in the United States are often forced to perform 12-hour shifts. In each debate over their eradication or decrease, both sides are engaged.

Also, fostering healthy working conditions for nursing staff in their later years can help solve the problem of staff in their late years retiring. Healthy work environments have been linked to higher levels of employee satisfaction, better patient outcomes, and higher levels of organizational performance, according to a growing body of research in the nursing literature. Many organizations have initiated initiatives to enhance their work conditions in an attempt to retain personnel, building on work began by the American Association of Critical-Care Nurses (2005). There are currently more than 390 hospitals in the world that have received Magnet certification, which is an essential endeavor for organizations that want to create healthy and supportive workplaces for nurses. In a review of studies looking at the shortage and purpose to quit nursing (Lama, et al., 4). Working conditions, culture, engagement, workload, and social support were all significant predictors of future performance in the organization.

Violent Behavior in the Medical Environment

Zero-tolerance policies should be developed by organizations to establish a workplace code of behavior and penalties for individuals who breach that code. Asserting that such behavior will not be accepted is one of the goals of drafting a written policy like this. With open communication, workers can identify and report instances of violence before they escalate. A company may develop an atmosphere where workers feel free to share their experiences by keeping lines of communication open between themselves and their superiors.

Employees may also be made more aware of the dangers of violence in the workplace so that they can take preventative measures. Many healthcare personnel accepts violence as part of the job because they believe it is inevitable. Employers that educate their workforce on the dangers of workplace violence will increase the number of incidents reported and keep their workers safe.

Many healthcare facilities either lack a formal protocol for reporting incidents of workplace violence or have one that is highly cumbersome. In both cases, victims are discouraged from coming forward and abusers can go on as they have in the past (Kronsberg, et al., 49). A transparent reporting method is advocated for healthcare managers so that personnel may tell supervisors when violence happens. Having more information about workplace abuse helps leaders monitor, react, and fight it more effectively.

Workplace violence incidents should be documented, evaluated, and acted upon by healthcare managers to detect patterns of abuse, such as which departments it happens more often in, repeat offenders, and so on. Workers who are educated about workplace violence are better able to prevent abuse from occurring. Leaders and front-line personnel benefit greatly from comprehensive training programs that teach them how to recognize and report violent crimes as well as create safety measures for their teams.

Conclusion

Several variables impact nurses’ desire to quit their jobs, including organizational and personal ones. Research is needed to determine how variables such as employment prospects influence nurses’ intentions to quit the profession. The expenses associated with employee turnover may be reduced if the nursing workforce is more stable (Ackerson, et l., 282). When compared to hospitals with greater nurse staffing levels, worse outcomes for hospital patients have been related to lower nurse staffing levels. There is a rise in the death rate as well as in infection rates and duration of hospital stay, as well as in the number of medication errors and accidents. Nurse retention rates will raise staffing levels, minimize bad health outcomes for customers, and lower expenses associated with employee turnover as a result. Many nations are looking to immigration as a possible solution to the scarcity of qualified nurses. Humans experience the world through the lens of who they are, not what it is (Haddad et. al,). As a result, hospitals need to be more accommodating when it comes to dealing with employees.

Works Cited

Ackerson, Kelly, and Kristy A. Stiles. " Value of nurse residency programs in retaining new graduate nurses and their potential effect on the nursing shortage." The Journal of Continuing Education in Nursing 49.6 (2018): 282-288.

Bakhamis, Lama, et al. " Still an epidemic: the burnout syndrome in hospital registered nurses." The health care manager 38.1 (2019): 3-10.

Chan, Engle Angela, et al. "Patients' perceptions of their experiences with nurse-patient communication in oncology settings: A focused ethnographic study." PloS one 13.6 (2018): e0199183.

Haddad, Lisa M., Pavan Annamaraju, and Tammy J. Toney-Butler. "Nursing shortage." StatPearls [Internet] (2020).

Haryanto, Mickey. "Nursing shortage: Myth or fact?" Orthopaedic Nursing 38.1 (2019): 1-2.

Jarrar, Mu'taman, et al. "The function of patient‐centered care in mitigating the effect of nursing shortage on the outcomes of care." The International journal of health planning and managementn33.2 (2018): e464-e473.

Kronsberg, Suzanne, Josephine Rachel Bouret, and Anne Liners Brett. "Lived experiences of male nurses: Dire consequences for the nursing profession." Journal of Nursing Education and Practice 8.1 (2018): 46-53.

Marć, M., et al. "A nursing shortage–a prospect of global and local policies." International nursing review 66.1 (2019): 9-16.

Shamsi, Aziz, and Hamid Peyravi. "Nursing shortage, a different challenge in Iran: A systematic review." Medical journal of the Islamic Republic of Iran 34 (2020): 8.

Seren Intepeler, Seyda, et al. "Role of job satisfaction and work environment on the organizational commitment of nurses: a cross-sectional study." Contemporary nurse 55.4-5 (2019): 380-390.

Arizona government

Student’s name

Affiliation

Course

Date

A chart summarizing the powers and functions of the three branches of Arizona’s government

Arizona government state is made up of three separate branches, thus, the Judiciary, Executive and Legislature (Hull, 2010).

 Judicial 

The judicial branch consists of the Arizona Supreme court, court of Appeal, Superior Court and the minor courts.

The Superior Courts

The superior court handles felony cases as well as hears laws and cases of equity that involves the possession of real property and misdemeanors.

Supreme Court

The governor appoints five justices that sit on the Arizona Supreme Court which has administrative supervision on all the courts. The chief justice exercises the supervision powers.

Court of Appeal

The court of Appeal reviews appeals from Industrial Commission, rules over unemployment compensation within the Security Economic Department as well as the Arizona Tax court.Minor court hear petty offenses and covers jurisdiction over lawsuits below 5000$

Executive

The Executive branch members are selected by the Arizona people by voting. The members include the Superintendent of public Instruction, the Governor, the state treasurer, Secretary of state and the Attorney General.

The Executive branch has 130 agencies, authorities, departments, institutions commissions, boards, administrations, registrars, councils and offices. It is assigned to several departments thus; Department of Commerce, Department of Agriculture, Department of Transportation and Department of Economic Security.

This branch of organization performs the day to day business of state of government and carrying out law (McClory, 2010).

Legislature

The legislative consists of the Arizona House of Representatives, the Arizona Senate and the Office of the Auditor General, Legislative Council as well as the Joint Legislative Budget Committee.

The legislative branch makes and amends laws

Makes budget on how to spend and raise money from taxes

The president and the speaker are found in this branch

The president and the speaker appoint chairs to the standing committees and removes others as well as deciding when to pass a bill

The people of Arizona and the members of the senate propose a law to this branch

The Minority Leader sets party policy and legislative programs as well as whipping to ensuring that the needed votes are on the floor guaranteeing the channel for a flavored legislation (McClory, 2010)

Outline the procedures for Amending the Arizona Constitution.The Arizona Constitution amendment and the guiding principles as well as the main principles are initiated by the people of the state since they have power. This is enhanced through getting a signed petition by many voters approximately fifteen percent of the governor’s vote cast. The proposed amendments are later renounced to the state people to vote in an election. When majority votes approve the amendment, then it becomes a constitutional bill (Hull, 2010).

Analysis on the amendment process for the Arizona Constitution

I believe the Arizona Constitution is a fair process regarding its study. Most states power of government is placed in the hands of the politicians to choose and vote but, the Arizona constitution puts government’s power in the hands of the citizen. The Arizona Constitution amendment process does not give too much power to its citizen since the government is created to guide, help and protect them. It is rational that the Arizona people have the most power to vote but yet does not have too much power (McClory, 2010).

Moreover, Arizona has been the forty-eighth state that has been admitted in to the union and the Arizona citizens have been able to learn from previous mistakes of other states that they have been feeling it worked as well as what they have been feeling it should be different. I believe the progressive framers would endorse of the way the amendment process has been used thus far. This is because it has been created with huge reflection leading the processes that had been in place within other states and these are the reasons for the Arizona constitution to be consequently long. The progressive movement coincides with the Arizona Constitution because both are strict with the fact that the Arizona people posses the highest power. This encourages a direct democracy that ensures the Arizona people are part of the progressive movement of putting ends to any political, economical and social injustice (Hull, 2010).

Additionally, the three major principals of direct Initiative, democracy, recall and referendum are in maintaining the extreme principals of the Progressive framers as well as the way the process has been run thus far.

Reference

McClory. (2010). Understanding the Arizona constitution. (Illustrated ed., p. 269pages). United

States of America: University of Arizona Press.

 Hull, J. D. (2010). Arizona constitution – United States constitution. (2nd ed., p. 52pages).

United States of America: The office.

Auditing and Accountability (ACCT40115)

Q.1

In Tesco’s case, the auditors’ lack of independence very probably aided in the revelation of the aggressive profit manipulations that were taking place. As the firm said in its fiscal year 2014/15 annual report, the “forwarding” of commercial income from suppliers that should have been assigned to future periods was clearly the result of a management failure inside the company’s UK operations. Except if Tesco can demonstrate that a specific member of the board of directors committed major misconduct, payments were legally necessary and due under the applicable service contracts. Following learning of the exaggeration, the company’s board of directors commissioned Deloitte to conduct an independent investigation into the incident. A conclusion was reached after an extensive investigation that certain amounts had been improperly accelerated (for income) or deferred (for costs) in violation of Tesco Group accounting policies; that similar practices had occurred in prior reporting periods; and, finally, that the current and prior practices appeared to be connected because the amount of income accelerated increased from one period to another. Specifically, the leaving external auditors, PwC, said in their report that they paid close attention to areas where the directors made subjective decisions. The possibility of management overcoming internal controls was determined when an incident of fraud occurred, including examining if there was evidence of director bias that may result in major financial statement fabrication.

The purpose of auditing is to provide credibility to the financial statements that are included in the report. While management is responsible for the preparation of financial statements, it is the auditor’s obligation to guarantee that they are reliable (Tepalagul & Lin, 2015). The same was expected of the auditing team at Tesco. As a result of the auditor’s work, the trustworthiness of management’s non-audited information is enhanced significantly. According to Daniels and Booker (2011), an audit must be done by an impartial individual who is not influenced by their position or authority, since if the audit is not handled appropriately, it will have an adverse effect on the result of the audit. When evaluating work, auditors are supposed to provide an impartial and competent review of the job. Because of an auditor’s lack of independence, the auditor report that is provided to those who rely on it is virtually worthless to them (Suseno, N2013). It is possible for self-interest to manifest itself when an auditor has a direct or indirect financial stake in the functioning of a company, or when an auditor owes a large fee to a client, for example. In order to get a loan from the bank to cover the company’s outstanding expenses, the audit team may be tempted to provide a favourable report. The management at Tesco pushed for such audit actions. When an auditor reviews both his or her own work and the work of others in the same business, he or she is said to be doing self-review. The auditor is required to assess his or her own work, thus expecting the auditor to provide a fair review of the financial statements would be subjective (Hossain, 2013). In auditing situations, there is a danger of advocacy when the auditor aggressively promotes the client to the degree that their neutrality is jeopardized, which is widespread. Employees, officials, and directors of the client business may get familiar with the auditor if he or she becomes too close to or acquainted with them. familiarity It is conceivable that the auditor developed an unhealthy relationship with the client and, as a result, lost his or her professional neutrality. Management or its directors may have been intimidated by the auditor to the point of paralysis, creating an intimidation danger to the organization.

As a result of an audit, business shareholders get a professional, independent judgment on whether the company’s annual financial statements provide an accurate and fair picture of the company’s financial condition and can be relied upon. In order for auditors to show their ability to do their jobs objectively, the most often employed way is to establish independence from management (Rahmina & Agoes, 2014). The independence of the auditor from the client company is essential in order to ensure that the audit opinion is not impacted by the auditor’s connection with the client business. The auditors’ role is to provide shareholders with a professional evaluation of the financial statements and accounts that is objective, accurate, and independent. Some people are worried about the independence of external auditors, which is understandable. If a client’s business does not have appropriate corporate governance mechanisms in place, the necessity for an audit firm to maintain strong relationships with the company may have a substantial impact on the audit findings and conclusions of the audit firm. Consequently, the independence of the auditing company has been compromised, and shareholders can no longer place their trust in the firm’s recommendations (Priyanti & Dewi, 2019). The cost of audit services may be lower than the market rate, and accounting firms may be able to make up the difference with non-audit services such as management consulting and tax preparation. A consequence of this is that some auditing companies place their own business interests ahead of the interests of their customers. This creates the possibility that the auditor’s incentive to safeguard the interests of the shareholders and his personal financial interests may be at odds with one another.

Tesco exaggerated their financial accounts rather than confronting the underlying weaknesses that were at the heart of the aggressive accounting irregularities that engulfed the company. Following the realization that these sales quotas would not be met, a small group of employees collaborated with suppliers to ensure that these payments were made by offering incentives during the following fiscal month. Routine inspections also discovered convoluted links between suppliers and customers, raising questions about financial reporting and auditing procedures. This information would be kept secret, with the worst-case scenario being that Tesco would reimburse the supplier the following quarter, according to the agreement. Tesco’s crisis has once again brought to light the risks and responsibilities that come with being a publicly traded company with a short-term outlook. Investors are interested in greater performance regardless of the short-term cost to long-term corporate, innovation, or customer relationships that may result (Mohapatra, 2021). A negative reaction may occur when profits are substantial but less than anticipated. Due to the resulting pressure, many senior executives are now so concerned with avoiding this that they are focusing their efforts toward investors and analysts rather than toward customers or long-term organizational goals and orientations. Tesco may have difficulties as a consequence of this.

Public firms like Tesco must have a strong corporate governance culture as well as competent internal processes in place in order to avoid accounting and other challenges. Commentators have long suggested that the management from the top management is crucial to the integrity of the financial reporting process, and that firms would be well served to conduct regular reviews of the effectiveness of their internal control systems. In the case of Tesco, the tone from the top management was clearly lacking. It is also suggested that the firm interfered with auditing processes. Always choose for proactive risk management and minimization over reactive crisis management wherever possible. However, no institution, regardless of the quality of its management, is immune to the implications of a financial or economic downturn in the short or long term.

Q. 2

My knowledge of the company’s operation and industry as a Tesco auditor influenced my risk assessment for the audit, which was guided in part by these indications that were observable before the incident. Throughout the auditing process, key risk indicators (KRIs) are metrics or markers that are utilized to examine and quantify a possible risk that has been identified (Davies et al., 2006). They are just a set of risk measuring tools that are used to keep tabs on the overall level of risk. Prior to the scandal’s public exposure, I’ll focus on the financial, human resource, and operational indicators that should have been clear. Financial indicators, among other things, are elements that assist in assessing market risk, regulatory changes, and competitive risk, to name a few examples. Those who measure people indicators measure employee happiness as well as turnover and retention of customers and other data relating to people and their behavior. Last but not least, operational indicators allow you to keep track of the myriad risks that might arise during normal business operations, such as technology failures or data breaches.

As a Tesco auditor, I understand that the risk indicators available are numerous, and organizations can select the ones that are the most important to them and use them as key indicators in their operations. Instead of evaluating hundreds of indicators, managers may choose to concentrate on those that provide the information essential to make executive decisions. This aids in the differentiation of signal from noise. The most successful method of ensuring that KRI insights are integrated into executive decision-making is to make KRIs accessible to stakeholders via executive dashboards, which is the most efficient method (Epetimehin & Obafemi, 2015). According to the supermarket business, the three risk indicator categories (people, financial, and operational) depict the supermarket company’s key areas of concern at the time of the assessment. These are the important indications that other companies in Tesco’s sector must be aware of in order to compete successfully against the company’s performance. However, credit-related data were the most important indicators, and as a result, they were the ones that were emphasized by Tesco when it came to assessing critical operational risk indicators.

Among the most crucial financial key performance indicators (KPIs) that I would deploy at Tesco are those that are credit-related key performance indicators (KRIs). Credit-related indicators were my initial pick since, in their normal condition, they are highly predictive of future behavior. This metric, rather than total assets, evaluates the company’s ability to repay current commitments by drawing on readily available assets rather than cash. Metrics with low values, particularly those with values less than one, indicate that the organization has taken on a considerable amount of responsibility that it is unable to support with its current assets, and as a result, the organization has declared bankruptcy. By doing so, the business risks the danger of not being able to meet its obligations, with all of the resulting reputational and financial consequences that follow (Immaneni, Mastro, & Haubenstock, 2004). A country’s long-term survival has constantly been determined by the amount and quality of defective loans and payment defaults that it has experienced. Examples include financial institutions assessing the percentage of loan defaults by businesses and individuals across different sectors to determine which industries are especially hard hit and which industries will recover more rapidly from a financial crisis. Delinquent loan and credit repayments, as well as non-performing loans and debts, are all indicators that Tesco’s firm, as well as the suppliers in its industry or geographic region, are in financial trouble. Credit-related key performance indicators (KRIs) would have aided me and my role as a Tesco auditor in gaining a more detailed understanding of how the firm’s engagement with suppliers impacted the business community in the first place, which included the firm, suppliers, distributors, employees, management, and financial institutions, among other stakeholders, as well as the firm’s engagement with suppliers in the first place. Because Tesco’s top executives will have access to the data and will most likely be the first people to understand the company’s financial situation and future prospects, it is critical to get this information for them.

As the head of Tesco’s auditing team, I would have considered operational key performance indicators (KRIs) to be the second most important group of KRIs to be investigated. Authorities in charge of financial reporting were on the lookout for evidence of fraud and kept a close eye on the situation at Tesco. From my point of view, Tesco may have utilized compliance critical risk indicators to uncover faults in their compliance frameworks, which would then be addressed. A compliance department’s overall effectiveness as well as the efficiency of individual compliance tasks may be assessed. In certain cases, Mouatassim and Ibenrissoul (2015) found that better visibility will allow companies to identify and alter unproductive procedures. Additionally, by allowing firms to compare their own performance to that of their rivals, compliance key performance indicators (KRIs) aid them in contextualizing their own performance. Management reaps significant advantages from the information obtained as a consequence of compliance violations and corrective actions. This information may be used to aid the company in estimating the level of risk it is exposed to. There are many other types of operational risks that may arise in every firm, and noncompliance with legal or regulatory requirements or standards is merely one kind of operational risk. Individuals who purposefully or accidentally break their commitments under relevant laws, rules, regulations, agreements, established processes, and ethical standards are all considered to be infringing the law, regardless of whether they did so knowingly or unknowingly (Peček & Kovačić, 2019). Tesco’s employees made illegal deals with suppliers regarding forwarding of payments and misrepresenting the same in their records. Because of this, you may be subject to a regulatory penalty or punishment. Among other things, a bank’s board of directors and senior management are responsible for overseeing its business practices in terms of operational risk, and the bank’s operations should be safe and sound, conducted with integrity, and in conformity with all applicable laws and regulations.

Finally, as an auditor, I would utilize Tesco’s human resources as a critical indicator of the company’s health in order to forecast the company’s future performance in relation to auditing risks. Employee and customer satisfaction, as well as the retention of top-tier talent inside a company, are all assessed via the use of human capital indicators. In order to better understand the Tesco situation, it would have been beneficial to keep track of employee work habits and triumphs on a continual basis in order to predict what would happen next. One or more employees were less productive than normal, or the attitude and performance of an entire department altered, this should have served as a warning sign that something was wrong with the company’s internal operations. When workers fail to meet the expectations that have been established for them, the whole organization suffers (Derzhevetska et al., 2021). Consider the following scenario: an employee’s productivity may have declined in direct proportion to the number of customers served, and the customers may have voiced unhappiness with the employee’s performance. It’s also possible that Tesco’s salespeople’s attitudes and behaviors changed as a consequence of the company’s high expectations, which would indicate that they were experiencing motivational difficulties. A formerly well-adjusted employee who started demonstrating mood fluctuations, such as being impatient or becoming angry rapidly, may have been identified as potentially hazardous to the company.

References

Daniels, B. W., & Booker, Q. (2011). The effects of audit firm rotation on perceived auditor independence and audit quality. Research in Accounting Regulation, 23(1), 78-82.

Davies, J., Finlay, M., McLenaghen, T., & Wilson, D. (2006). Key risk indicators–their role in operational risk management and measurement. ARM and RiskBusiness International, Prague, 1-32.

Derzhevetska, M., Kukhtyk, T., Getman, I., & Khoroshailo, O. (2021). Approaches and principles of intellectual capital management at industrial enterprises. Economics & Education, 6(1), 15-20.

Epetimehin, F. M., & Obafemi, F. (2015). Operational risk management and the financial sector development: An overview. International Journal of Economics, Commerce and Management. United Kingdom, 3(3).

Hossain, S. (2013). Effect of regulatory changes on auditor independence and audit quality. International Journal of Auditing, 17(3), 246-264.

Immaneni, A., Mastro, C., & Haubenstock, M. (2004). A structured approach to building predictive key risk indicators. RMA J, 42-47.

Mohapatra, P. (2021). Accounting Scandal at Tesco. IUP Journal of Accounting Research & Audit Practices, 20(4).

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A Chinese Exclusion Act

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The Chinese exclusion act was enacted in the year 1882, restricting illegal immigration of the Chinese into the United States of America. The law did not only put strong restriction measures but also denied citizenship to those already present. The majority of Americans complained that the Chinese were taking up most of their jobs even though their numbers were negligible. The act, therefore, was enacted in response to these demands claiming a reduction of wages and poor economic returns because many Chinese workers offered cheap labor. During the 179th century, racism was prevalent in most significant parts of the United States. The major factor contributing was, therefore, response to racism and an escape from earning low wages by the Americans.

Current debates argue that the Chinese arrived in the United States for the same reason as everyone. Their goal was to find better economic opportunities and build successful lives for themselves and their families. Those who arrived early struggled to fit into the US economy and lived in fear of arrest and deportation. Many immigrants considered having achieved the American dream upon entering America. They would settle in city enclaves because of cheap housing, entry for available employment opportunities, and support from members of their ethnic groups. Recently, there has been an increase of Asian immigrants into the USA, resulting from the restructuring of the American immigration policies. The changing global, political, and economic factors have led to a change of immigration patterns, facilitating the shift of the immigration pattern.

The early Chinese immigrants passed through traumatic experiences while arriving in the United States. For example, David Leong traveled for 20days in a boat trying to memorize the names of his fake parents and siblings who lived in particular blocks in the USA. He was only an eight-year-old boy at the time of his immigration. He stated how he escaped war and deplorable conditions in China to look for a better life in the USA. While in Angel Island, together with other immigrants, they experienced fear, and many of them attempted suicide because they could not leave the island. They wrote their melancholic frustrations on the walls inside the building held against their will. To them, this was an island. Recently, many Chinese families live in embarrassment and fear of possibly being victims of deportation. They always question their descent, especially when their forefathers fail to reveal the truth to them. As seen from the discussion, other minority groups such as the black, Hispanics, Latino Americans share a similar experience with the Chinese Americans. Most of their ancestors entered the US territories through illegal means, aiming to live the ‘American dream.’ In many instances, they have been discriminated based on race, especially in work opportunities.

Paper sons and daughters are immigrants who entered the USA claimed blood relations to Chinese American families who had already gained US citizenship by presenting fake documents. Hence, they are illegal immigrants. Everyone who considers moving to the US should understand rules on immigration. The authorities, not to include the larger society, should handle those who break these rules individually. Moreover, ethnicities should not strive for dominance on who is better than the other, instead focus on working to improve the economy.

Recently, there has been an influx of immigrants from various ethnicities. The newer generation of immigrants is no longer staying in the overcrowded and metropolitan areas for ethnic enclaves. Moreover, these new generations are financially stable, which enables them to maneuver their way into the US economy with ease. They can comfortably engage in grassroots leaderships and electoral politics, compared to the past when they faced racial segregation, which barred them from having better job opportunities and political representativeness. Learning from the Chinese Exclusion Act, immigrants have the role of contributing to a robust economy, culture, improved homesteads, and improved working conditions for the working immigrants.

Bibliography

ADDIN ZOTERO_BIBL {“uncited”:[],”omitted”:[],”custom”:[]} CSL_BIBLIOGRAPHY Dunigan, Grace. “The Chinese Exclusion Act: Why It Matters Today” 8, no. 8 (2017): 82–87.

Lui, Richard. Https://Www.Youtube.Com/Watch?V=Hhc-Om3SXKw, 2009.

“The Nativist Response,” 706, n.d.

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Aliandrina D. & Feng