...klonēšana – ieguvums vai posts? Pēdējā laikā sabiedrībā notiek aktīvas diskusijas par to, vai cilvēka klonēšana nav pretrunā ar cilvēku morāles principiem un vai šāda klonēšana dotu cilvēcei vairāk ļaunuma, vai labuma. Mūsdienās cilvēces sapnis par saviem dubultniekiem ir pienācis tik tuvu, ka to apturēt šķiet gandrīz neiespējami, lai gan klonu parādīšanās ir ieguvums mūsdienu sabiedrībai. Pirmkārt, klonētie orgāni būs glābiņš cilvēkiem, kas nokļuva avārijās un citās katastrofās, cilvēkiem, kam ir sirds, nieru un aknu slimības. Kā nakošo argumentu vēlos minēt, ka klonējot dzīvniekus attīstītos lauksaimniecība un lopkopība, jo tiktu iegūta lielāka produktivitāte, tas pavērtu iespēju klonēt izmirstošās dzīvnieku sugas, veicinot sugu saglabāšanos. Treškārt, tā varētu palīdzēt izprast pagaidām nedziedināmas slimības un radīt zāles to ārstēšanai. Klonētie orgāni būs glābiņš cilvēkiem, kas nokļuva avārijās un citās katastrofās, cilvēkiem, kam ir sirds, nieru, aknu slimības. Ārsti uzskata, ka slimību ārstēšanā jāizmanto cilmes šūnas, ko iegūs no embrijiem. Tā kā šajās šūnās ir indivīda ģenētiskais materiāls, pēc pavairošanas tās varēs transplantēt, nebaidoties, ka organisms var atgrūsts. Tādā veidā varētu mēģenēs izaudzēt cilvēkam nepieciešamos orgānus. Manuprāt, klonēšana vairāk ir ieguvums mūsdienu sabiedrībai, tāpēc, ka klonējot dzīvniekus attīstītos lauksaimniecība un lopkopība, jo tiktu iegūta lielāka produktivitāte, tas pavērtu iespēju klonēt izmirstošās dzīvnieku sugas, veicinot...
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...OPEN SYSTEMS PERSPECTIVE The open systems perspective of organizational effectiveness is one of the earliest and well entrenched ways of thinking about organizations.19 Indeed, the other major organi- zational effectiveness perspectives might be considered detailed extensions of the open systems model. The open systems perspective views organizations as complex organisms that “live” within an external environment, rather like the illustration in Exhibit 1.1. The word open describes this permeable relationship, whereas closed systems operate with- out dependence on or interaction with an external environment. As open systems, organizations depend on the external environment for resources, including raw materials, job applicants, financial resources, information, and equipment. "The external environment also consists of rules and expectations, such as laws and cul- tural norms, which place demands on how organizations should operate. Some envi- ronmental resources (e.g. raw materials) are transformed into outputs that are exported to the external environment, whereas other resources (e.g. job applicants, equipment) become subsystems in the transformation process. Inside the organization are numerous subsystems, such as departments, teams, infor- mal groups, work processes, technological configurations, and other elements. Rather like the Russian matryoshka dolls nested within each other, organizational subsystems are also systems with their own subsystems.20 For example, the...
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...A budget is a detailed plan outlining the acquisition and use of financial and other resources over a given time period. As such, it represents a plan for the future expressed in formal quantitative terms. Budgetary control involves the use of budgets to control the actual activities of a firm. 7-2 1. Budgets provide a means of communicat-ing management’s plans throughout the organi-zation. 2. Budgets force managers to think about and plan for the future. 3. The budgeting process provides a way of allocating resources to those parts of the organi-zation where they can be most effectively used. 4. The budgeting process can uncover poten-tial bottlenecks before they occur. 5. Budgets coordinate the activities of the entire organization by integrating the plans of the various parts. Budgeting helps to ensure that everyone in the organization is pulling in the same direction. 6. Budgets define goals and objectives that can serve as benchmarks for evaluating subse-quent performance. 7-3 Responsibility accounting is a system in which a manager is held responsible for those items of revenues and costs—and only those items—that the manager can control to a signifi-cant extent. Each line item in the budget is made the responsibility of a manager who is then held responsible for differences between budgeted and actual results. 7-4 A master budget represents a summary of all of management’s plans and goals for the future, and outlines the way in which these plans are to be...
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...DREJTORIA E PERGJITHSHME E TATIMEVE – LEGJISLACIONI TATIMOR 2007 Akcizat në Republikën e Shqipërisë – Udhëzim Nr.7, datë 16.06.2003 UDHËZIM Nr. 7 datë 16.06.2003 “PËR AKCIZAT” Në zbatim të Nenit 55 të Ligjit Nr. 8976 “Për Akcizat”, Ministri i Financave, nxjerr këtë: UDHËZIM PJESA I – DISPOZITA TË PËRGJITSHME 1. Zbatimi 1.1 Ky Udhëzim zbatohet për mallrat që tatohen me akcizë në Republikën e Shqipërisë dhe ndaj çdo personi që prodhon dhe/ose tregton mallra akcize si dhe për troje, ndërtesa apo ambjente të tjera ku mbahen apo prodhohen mallra akcize, sipas përcaktimeve në Nenin 2 të Ligjit Nr. 8976 “Per Akcizat” (që në vijim do t’i referohemi shkurt “Ligji”). 1.2 Ky Udhëzim hyn në fuqi me 1 Korrik 2003. Megjithatë, në rrethanat kur një personi objekt i këtij Udhëzimi i kërkohet të bëjë ndryshime materiale në magazinën e miratuar tatimore dhe në rast se personi në fjalë do të prodhojë ose tregtojë mallra akcize përpara 1 Korrikut, çdo ndryshim i tillë duhet të kryhet deri më 1 Shtator 2003. 1.3 Formularët dhe shënimet e paraqitura në Shtojcat bashkangjitur këtij Udhëzimi janë pjesë e Udhëzimit dhe kanë fuqi të njejtë ligjore. 1.4 Prodhimi i mallrave të akcizës perfshin: a) prodhimin e mallrave të akcizës nga lendë të para që nuk janë subjekt akcize; dhe, b) përpunimin dhe/ose amballazhimin e mallrave të akcizës që rezulton në një rritje apo ulje të vëllimit apo peshës së mallrave të akcizës, pavarësisht nëse akciza mbi mallrat e akcizës ka qenë paguar ose jo përpara përpunimit...
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...rg118 Management M intz rg on orga a be niz tions ~ Prof. Ph.D. S ori G e eT oma ( ac t of A dmi s raton and B usne sn- org F uly nit i is U ni rst of B uc s ) ve iy hare t Abstract: He r M itb r i c sd rda on of h mos rp ee tt ewrtr i ma a e n . n y n z eg s on iee s e te t e rsn ai v i s n n g me t e me t il. Onteb ssof i rsac f dn s M itb r p op e atp og of g nz t s T kn nf d e h ai hs eerh i ig , n z eg r osd y ol y or a iai . a ig n on it a c n tersr cu e h dsov rdsv nmaortp sof g nz t s n o cou t h i tu t r, e ic ee e e j y e or a iai . on Ke ywords: Introduction Widely known for his numerous articles and books on almost every management top lar management thinkers of the world.With an easy style and refreshing approach, he is one of the most accessible management writ than 140 monographs and articles, and 13 books, mostly in the management field. H is reputation is high among people who study he later studied at the Sloan School of M an agement,M assachusetts Institute of Technol ogy.H e received a Ph.D .from M IT with the his A ctivities, R oles and Programs by Struc included election as an O fficer of the O rder bec, and selection as D istinguished Scholar for the year 2000 by the A cademy of M anage ment ( . 10) ational research for the C anadian N ational R ailways between 1961 and 1963.A fter that, he became professor at M cG ill in 1968 and visiting professor with several universities and business schools around the world. H e was elected as president of...
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...resource. A stimulating and interactive, free online teaching and learning resource that offers comprehensive coverage of the Business and Management syllabus for the International Baccalaureate (IB) Diploma Programme, including Standard (SL) and Higher (HL) Level topics. IBBusinessan dManagement .com is the only free, dedicated IB Business and Management resource available online. We encourage teachers to use the site as they develop their own approaches to incorporating ICT into their learning environments. The entire site links closely to the syllabus, following the same division into the six IB Business and Management topics: 1. Busines The IB Business and Management course covers broad and interesting issues and concepts. s Organis ation and The IB Business and Management course is ideal preparation for Business and Commerce at university, as well as encouraging the student to begin thinking about entrepreneurship now. 2. 3. 4. 5. 6. Environ ment Human Resour ce Man agemen t Accoun ts and Finance Marketi ng Operati ons Manage ment Busines s Strateg y + Internal Assessment and Extended Essay There is clear highlighting of Higher Level IB Business and Management material. The content is tailored to the requirements and assessment objectives of the IB syllabus, and is an invaluable Business and Management learning and teaching tool. The range of teaching and learning resources made available here is easily the most comprehensive range available online...
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...!•• Simpie Financial Management Don't Launch Your Start-Up Until You Have the Finances Under Control By Nora Caley Setting Up S omerimes you don't need a lot of money [Ü start a business. What you need instead is good financial management. If you plan carefully, control spending, and monitor the money that comes into your business and the money that goes out, you can prevent a monetary emergency later. Besides preventing disaster, there are other reasons for sound financial management. If you know how much money your business is making and where the money is going, that can help you estimate your future profits. By making accurate projections, you will be able to decide whether you should expand your business. Your well-organi/ed and accurate financial records might help you get a loan or other funding. Financial management also makes it easier for you to pay taxes. If you are a sole proprietor or you are self employed, you don't get paychecks with taxes withheld. Instead, you have to pay estimated taxes four times a year, and financial management makes it easier to figure out how much to pay. Another reason to maintain good financial management is the analysis helps you see whether your business is succeeding. Sometimes when a business fails it's not due to a lack of sales, but the inability of the business owner to control how much money the company spends, and how quickly the company gets paid for the products and services it sells. Proper financial management...
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...transmit knowledge, values, and norms to prepare young people for adult roles (and, to a lesser extent, prepare adults for new roles). This process acquires institutional status when these activities make instruction the central defining purpose, are differentiated from other social realms, and involve defined roles of teacher and learner (Clark 1968). Schools exemplify this type of institutionalization. The central insight of the sociology of education is that schools are socially embedded institutions that are crucially shaped by their social environment and crucially shape it. The field encompasses both micro- and macro-sociological concerns in diverse subfields such as stratification, economic development, socialization and the family, organi zations, culture, and the sociology of knowledge. To understand modern society, it is essential to understand the role of education. Not only is education a primary agent of socialization and allocation, modern societies have developed formidable ideologies that suggest that education should have this defining impact (Meyer 1977). Durkheim (1977) was the intellectual pioneer in this field, tracing the historical connections between the form and content of schools and larger social forces such as the rise of the bourgeoisie and the trend toward individualism. Largely because the field focuses so intensively on stratification- related issues (e.g., the impact of family background on educational attainment), the larger issues raised by Marx...
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...Goals for improving Critical thinking Hello, today I am going to be talking about my personal goals for improving my critical thinking First of all, critical thinking is the process of applying reasoned and disciplined reasoning to a subject Some goals I would like to meet so as to improve my critical thinking are (i) making use of wasted time (ii) solving a problem a day and; (iii) keeping an intellectual journal Some of the elements of Reasoning I used to formulate these goals include (i) Question at issue – in using this element, I questioned how I had been spending my days, what I had being spending my days doing and how I could make better use of my time. (ii) Purpose of thinking, information, concept and inference – with these elements, I set up goals to solve a question a day, figured out the information I needed to seek, came up with theories and conclusions for my problem (iii) Question at issue, point of view, implication and consequence, and inference – in using these elements, I wrote in my journal about a situation that was emotionally significant to me, my response to the situation, analyzed the situation, and assessed the implication for my analysis. In making better use of my time, I plan to keep a record of my observations of wasted time so that I can recognize and see what exactly I am doing. Hopefully as time passes, i will notice patterns in my thinking. With solving problems a day, I know that the more problems I solve...
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...Cholera * A Passage from India: Cholera * Cholera * Infection of the small intestine that causes a large amount of watery diarrhea * Vomiting * Related to bile * Learned Questions * Nature of the microbe causing cholera * Identifying the name of the causative agent * Origin of the disease * History of discovery of the agent * Pandemics of the disease * Impact f the disease on society * Origin and Spread * Endemic to the Indian subcontinent, with the Ganges River likely serving as a containment reservoir * Disease spread by trade routes (land and sea) to Russia, then to Western Europe, and from Europe to North America * Causes of Cholera * Mortality rate of 50% * The Miasma Theory * Strongly advocated by Max von Petterkofer * Mapped the 1850 epidemic and concluded cases were clustered in low-lying marshlands * Was the impetus behind Florence Nightingale effort to clean, improve, and establish higher standards in nursing * The Poison Theory * Advocated by John Snow * While attending to Cholera patients he didn’t get the disease, therefore it is not airborne miasma * Affect the gut first * Mapped the 1850 outbreak and found clusters of victims around the Broad Street Pump * Proposed cholera is due to toxin in patient feces and transmitted by water * The Contagion/Germ...
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...unico delle disposizioni concernenti l'imposta di registro. (Pubblicato nel Suppl. Ord. alla G.U. n. 99 del 30 aprile 1986) Tabella PARTE PRIMA Atti per i quali non vi è obbligo di chiedere la registrazione Articolo 1 [1] Atti del potere legislativo, atti relativi a referendum, atti posti in essere dall'Amministrazione dello Stato, dalle regioni, province e comuni diversi da quelli relativi alla gestione dei loro patrimoni. Articolo 2 [1] Atti, diversi da quelli espressamente contemplati nella parte prima della tariffa, dell'Autorità giudiziaria in sede civile e penale, della Corte costituzionale, del Consiglio di Stato, della Corte dei conti, dei Tribunali Amministrativi Regionali, delle Commissioni tributarie e degli organi di giurisdizioni speciali e dei relativi procedimenti; atti del contenzioso in materia elettorale, dei procedimenti disciplinari; procure alle liti. Articolo 3 [1] Atti di qualsiasi natura formati per essere prodotti: a) in procedimenti amministrativi, non giurisdizionali, iniziati d'ufficio od a richiesta di parte per ottenere provvedimenti di interesse pubblico; b) ad enti di assistenza, beneficenza e previdenza, relativi a persone non assoggettate alle imposte sul reddito. Nota: Ai fini della lettera b) all'atto deve essere allegato il certificato del competente Ufficio delle imposte attestante che il richiedente non è assoggettato a tributo. Articolo 4 [1] Atti di ultima volontà. Articolo 5 [1] Atti e documenti formati...
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...from mechanistic to organic Mechanistic: command and control management style Stronf of demand Srandadized policies and procedures Clearly defined jobs and respondabilities Conformity is encouraged or even expected Decision making is based of adherence to operating procedure Organic: More flexible organizational desin Knowledge-based problem solving Decentralized decision making Project teams and integrating roles Innovation is demand, not just encouraged Rewards are earned by those who demostrate initative, knowledge and skill Technology advances create specialist continue improvement company have to innovate in order to success all manufacture companies try to be mecanistics in electronic companies they try to be organis because they have to change continuesly Determinants ur orgnization The process of matching organization structures to objectives and resources Effective structure must be planned Mission and goals influences the shape of the organization Change in strategy should precede changes in structure Key elementos of ur strategy Technology people size You need people with real skill in the rela position Even the company downsizing can hire another kind of people Most company start with functional structures then they turn on to divisional or matrix; then can divide the company by sale channel, geographinic, by product, domestic Cuaderno hay un cuadro Line manager Staff manager……staff person can advice any person in the organization ...
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...1 Name____________ _______________________Student N o._________ ______________________________ 1 TRUE/FALSE. Write 'T' if the statement is true and 'F' if the statement is false. _______ 1. Production workers usually do more communicating on their jobs than do their bosses. _______ 2. The work - related communicating that a business does with people and groups outside the business is external - operational communication. _______ 3. Because personal communication interferes with work it should be prohibited in the workplace. _______ 4. The formal, established channels of information flow in a business is not planned but results from the actions of the workers. _______ 5. As a rule, simple organi zations require more communication than do complex ones. _______ 6. The communication process concerns only written or spoken words. _______ 7. No two people have identical mental filters. _______ 8 . Because it involves less preparation time, spoken communication is likely to be more creative than written communication. _______ 9. There is likely to be more time between cycles of the communication model in oral communication than in written communication. _______ 10. The symbols we use in communicating (mainly words) do not have precise meanings. _______ 11. Through words we are able to communicate precisely the many variations that exist in reality. _______ 12. Because all people have had a home, the word home has the same precise...
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...Legality and Ethicality of Financial Reporting Excello Telecommunication is a company that has historically been successful. Hoe!er"due to rising competition in their industry" they may not meet their earnings estimates. The failure to meet earnings estimates can rea# ha!oc on an organi$ation. %hareholders get ner!ous" stoc# prices decrease" and analysts could gi!e the company negati!e press. &n top of that" executi!es are orried about ho the failure to meet these estimates could impact their stoc# options and bonuses. 'n order to meet expectations" there is a critical sale that is ta#ing place. Hoe!er" the sale re(uires the goods to be deli!ered in the subse(uent accounting period" not the current period. 'n folloing )**+" the company cannot recogni$e re!enue during the current period. Hoe!er" Terry Reed" the ,F&" re(uires that the accounting team figure out a ay to boo# the sale during the current accounting period. The accounting team is lead by -arty Fuller. e are going to loo# at the legal and ethical ramifications of underta#ing this route. e ill loo# not only at the moral conse(uence" but also at hether or not the company is brea#ing the la. Legal Issues and Applicable Laws Excello Telecommunication must adhere to many las and regulations. *mong them are %arbanes/&xley *ct of 0110 2%&4" )enerally *ccepted *ccounting +rinciples 2)**+4" and the*',+* code of ,onduct. These rules impact not only the financial reporting mechanism of the company" but also...
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...ORGANISATIONAL CULTURE AND VALUES GOOGLE INC. Executive Summary This report investigates the literature findings of incongruence between organisational values and individual values in reflection to how this can affect organisational culture. These are identified as espoused and enacted values of the organisation. Researches for this report draws attention to ways leading companies, such as ‘Google Inc’, manage these common issues through organisational conduct and procedures. Google’s Organisational culture is well known and famous for their innovation, success, creativity and strong value for human resources. This investigation also reveals additional incongruence within the workplace which results in unsatisfied employees and quitting jobs. Nonetheless there is very little known incongruence within their workplace that affects the overall performance as they have a number of mechanisms and ‘lifestyle’ activities to promote the company’s values for individual value. There are a number of recommendations highlighting procedures and practices that organisations can use to reduce the gap between espoused and enacted values. Recommendations feature some of the following: - Defining clear and concise organisational values - Organisational values should reflect beliefs and values of both the organisation and stakeholders - Ensure the work environment reflects those values - Recruit staff who shares similar beliefs and values to the organisation. Introduction Value...
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