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The objective of going into this project is to explore the cost and benefits of internal audit function in Nestle Foods Plc. Apart from our research focus on Nestle Foods, the conclusion dram from this work can also be generalized to other organizations be it in the private or public sector. The approach to this RAP is mainly primary in nature. This is because using the secondary sources of data may not give a clear indication of the issues regarding the cost benefit analysis of internal audit and review function. Therefore, I have taken my time to visit the Corporate Head Office of the company here in Nigeria to gather information regarding the subject matter.
1.1.1 I have decided to explore this topic because internal audit functions have been very controversial in many organizations. Some people feel that internal audit is a mere duplication of the accounting function; they feel that internal audit is an unnecessary bureaucracy arguing that since the accounts of companies are being audited by external auditors as a statutory requirement, then there is no need of having any other form of check on those accounts, in effect, this school of thought see internal audit as a waste of resources. 1.1.2 On the other hand, there has been this argument of the role of external auditors in identifying fraud and error in financial statements of client's entities (ISA 240). However, the ISA 240 makes it clear that it is the responsibility of management to put in place appropriate measures to detect fraud and error in financial statements while the duty of the external auditor is to express an independent opinion on the financial statements regarding the agreement of the financial statements to subsidiary books and compliance to acceptable accounting framework. In the light of this irreconcilable difference, I decided to undertake this research to get an insight into this argument. 1.1.3 The RAP will also help my professional development in internal audit functions as I intend to go into assurance services on completion of my ACCA studies as an internal auditor. The outcome of this RAP will also help me to do better in the exams of the Institute of Internal Auditors (IIA) in future.
sport nutrition and weight management products. confectionery.3. its activities are felt by every region of the world in terms of product differentiation.3. Some nursing mothers even use 'Cerelac' as a substitute for breast feeding their babies. Good Life" is appealing. healthcare products.3. . health and nutrition. As a global firm.1.2. Their product range is useful to people of all races. cereals.3.3 The company have a wide product range such as. drinks.4 Nestlé Foods have a good corporate governance culture. 1.2 The organizational culture is second to none. it is possible for an analyst to get hold of facts and figures with which to make propositions and possibly reach conclusions on contentious issues in management. With this. There is nobody who does not consume their brands on earth. Nestle Foods Plc has been ranked as one of the best places employees can find themselves. human resources base and corporate social responsibility. Its headquarters in Switzerland is staffed with a high caliber of staff transverse all business units. 1.5 To try as much as possible to draw a conclusion in the argument among the schools of thought that see internal audit as an unnecessary bureaucracy and those who still stand in support of internal review activities.3 To explore the possibility of having any other form of internal control different from internal audit. 1. food condiments.2.2. pet care. bottled water. 1. 1. frozen foods. 1. The company's motto "Good Food. 1. ice cream. In Nigeria alone. baby foods. distribution network. dairy products.3. though quite discouraged by the World Health Organization (WHO).1 To identify the relationship between the benefits Nestle Foods Plc derives from internal audit and the cost of running the internal audit department.2 REASONS FOR CHOOSING NESTLE FOODS PLC 1.2.2 To identify whether not having an internal audit function in Nestle Foods Plc will not affect the profitability and shareholder value of the company.4 To give other companies an insight into the desirability of having an internal audit department. coffee.1 I have decided to use Nestle Foods Plc as my research frame because of its multinational status and its significance in the global nutritional and child care development. finance. 1.3 AIMS & OBJECTIVES OF THE RESEARCH WORK The following are some of the objectives of the chosen project topic: 1.
Leadership and personal responsibility 6. The 1st World War caused a lot of setbacks to the company but by the end of the war. Suppliers 9. pet care. In Nigeria.1. Nestle Foods prides itself as the market leader in nutritional and baby foods products. Quality Assurance 3. the European Milk condensed company merged with Nestle to form the present day company. there had been an Anglo-Swiss European Milk Condensed Company established in 1866 by two Americans. Agriculture and rural development 8. Water. wheat flour and sugar to save the child of a neighbor in Cham Switzerland.4 BRIEF HISTORY OF NESTLES GLOBAL In 1867. Human rights in business activities 5. The company has several brands of products dealing with nutrition. and 10. Charles and George Page. This was the beginning of the journey which gave birth to the multinational organization today called Nestle Foods Plc. dairy products. In 1905. nomination committee. weight management. The company has a good corporate governance structure which can be depicted from the board committees in place such as audit committee. An organization chart of the company can be sighted in the appendix. . Consumer Communication 4. Nutrition. 2. The company has ten business principles covering how they deal with: 1. frozen foods. dairy products. the company had more than 40 factories in different parts of the world. The company is quoted on the Nigerian stock exchange and its shares are of significant value that any investor will want to buy them. compensation committee and corporate governance committee. Today. bottle water and cereals to mention but a few. The separation of the position of Chairman (Peter Brabeck) and Chief Executive Officer (Paul Brucke) is also a pointer to that. The company is managed by a team of fifteen Executive Board members headed by a Chairman. Before then. drinks. the company has its presence in every parts of the world because of its diverse customer's base and its ever important product brands. Safety and health 7. Environmental Sustainability. a Swiss based German pharmacist called Henri Nestle used a combination of cow milk. health and wellness. baby foods.
Articles in Student Accountant magazines of ACCA. The corporate head office is situated at Nestle Avenue 55.The internal audit function in Nestle Foods is of global scale. 1800 Vevey. and has more than 328. Nestle Professional. The framework I developed is to carry out a detailed survey to find out if the resources (both implied and physical) invested in running an internal audit department is a waste or if it adds value to the achievement of corporate objectives.000 employees. Nestle Health Sciences. Nestle Petcare. Nestle Water.5 EXPLANATION OF RESEARCH FRAMEWORK The major sources of information for this project work are text books on auditing and ethics. 1. The company has presence in 83 countries. web pages of Nestle Global and questionnaire administered on the staff of Nestle Foods Plc in Nigeria. journals downloaded from the website of the Institute of Internal Auditors (IIA). In Nigeria the corporate is located at Industrial Avenue 22-24. own 461 factories. Switzerland. particularly the BPP Study Text on F8. In 2011 the company made a total turnover of $90.7 billion. Ilupeju. . Nestlé Institute of Health Sciences and Nestle Nutritional Institute. The company has other subsidiaries such as Nestle Research Centre. Nestle Nespresso. Lagos. The internal auditors travel from its headquarters in Switzerland to other business units and regions carrying out audit of business processes.
16 RESEARCH METHODOLOGY In order to appreciate the perception of staff of Nestle Foods Plc on the costs and benefit of internal audit/review on the organization.3 2. the sampling techniques data collection instrument and the limitation of the study.17. 2.18 DATA COLLECTION INSTRUMENT .17. This paragraph tries to explore the method adopted by the researcher to generate data with which analysis was made before final conclusions.1 Is there really any need to have a dedicated staff for the purpose of monitoring internal controls? Is it necessary to have an internal audit function? Does the internal audit department achieve the purpose for which it is established? Will the control environment function properly even without the presence of internal auditors? Is the opportunity cost of having an internal audit department commensurate with its benefits? Is the opportunity cost of having an internal audit department commensurate with its benefits? Is the operational and finance cost of maintaining an internal audit department justified in view of the alternative uses of scare resources? 2.17.CHAPTER TWO REVIEW OF INTERNAL AUDIT AND RESEARCH METHODOLOGY 2.7 It is hoped that at the end of the field work. the research design. these questions would have been answered. we need to know the method adopted in collecting data. the subject of our research.17.4 2. Some questions begging for answers are: 2.17 STATEMENT OF RESEARCH QUESTIONS This RAP is trying to search for answers bothering on questions frequently asked in order to get justification for the enormous cost incurred by organizations to manage internal audit department especially in Nestle Foods Plc.6 2.17.2 2. the statement of the research question.17. 2.5 2.17.
tactical and strategic management positions. 2.22 LIMITATION OF STUDY This research work have not been conducted without attendant difficulties. This is because.21 SAMPLING TECHNIQUES The sampling method adopted is a stratified random sampling in which staffs were grouped into strata according to their managerial level. Questionnaires has been administered on the staff for data collection purpose only. This sample will make up the population for my study. careful surveys have been carried out in which staff of the organization participated actively.The data used for analysis in this RAP have been gathered through primary and secondary sources. staff remained anonymous for confidentiality. 2. The method of sampling carried out covered a substantial percentage of staff of Nestle Foods Plc. journals and publications from professional associations such as Association of Chartered Certified Accountants (ACCA) and Institute of Internal Auditors (IIA). web pages. apart from the secondary sources through study texts. The problem of confidentiality was resolved by giving respondents the assurance that their responses will be kept confidential and only used for the purpose of this RAP project. Those responses will be used to analyze data collected so as to make a conclusion. These seventy personnel were drawn from various departments and encompass various stratus of the organization hierarchy ranging from operational. However.19 RESEARCH DESIGN To achieve the objective of this RAP work.20 SAMPLE SIZE To ensure that returned questionnaires are sizeable. 2. In return every stratum was sampled on a simple random sampling method. articles. 2. . the researcher have also administered questionnaires on staff of Nestle Foods Plc to get responses from them on our research questions. a total of seventy questionnaires were distributed. one of the problems encountered is the inability to collect questionnaires distributed from some of the respondents.
. the problem of finance is the least encumbrances encountered.Time constraint was also evident. However. But given the fact that "whosoever needs gold must dig very deep". the researcher had to strike an appropriate balance between work and study to ensure that the work is finished within the time frame needed to submit this work by the Oxford Brookes University. Financial limitations were also experienced. The dearth of internet facilities in Nigeria was also glaring but the support given to me by my employer by giving me access to the company network helped me to overcome this barriers.
However. some schools of thought are of the opinion that the resources invested in running an internal audit department is not commensurate with benefits derived therein. CONCLUSIONS AND RECOMMENDATIONS 2. 2. improve efficiency and the reliability of financial reports. 2005). thus. According to the Committee for Sponsoring. This debate is the focus of this research paper. Some smaller firms internal audit function may comprise of one staff. internal audit is an independent appraisal function established by management to monitor. Internal auditing has in recent years been used by management as a risk management tool. Organization of the Tread Way Commission (COSO). Some of such reasons are: . However.2 THE NEED FOR INTERNAL AUDIT FUNCTION As stated earlier. Some organizations are of the view that the financial and operational costs may not be commensurate with its benefits. several factors may trigger off the need for management to consider running a separate internal audit function.CHAPTER THREE DATA ANALYSIS. be it as it may. The nature of internal audit activities in an organization depends on its size. hence internal review seem not to be negotiable in businesses.1 INTRODUCTION The nature of the work of internal audit depends on the need for the internal audit function as determined by management. review and evaluate internal controls put in place for proper conduct of business. have prompted firms to set up internal audit departments. the function may be fused with other functions. while in some. risk management is vital as an enterprise wide strategy. Corporate Governance Codes have greatly emphasized the need to maintain an internal audit department as a tool for Enterprise Wide Risk Management (ERM) (Tunrbull Report. In the light of the need to reduces losses. Quoted firms like Nestle Nigeria Plc are statutorily required by the stock exchange to set up an internal audit department to be staffed by competent hands for effectiveness. management is responsible for setting up an internal audit function.
4. confirmations and inquiries. 2.3 Management perceptions of the need for internal control enforcement and risk management.4.3 THE SCOPE OF INTERNAL FUNCTIONS IN NESTLE FOODS PLC Being a management service. 2.3. In the first instance. If an organization place a high degree of importance on internal controls.220.127.116.11. 2. efficiency and effectiveness. this could be attributed to a change in the risk appetite of the organization. the under listed summarises the coverage of internal audit in Nestle Foods Plc: 2. 2.4. internal audit/review scope in Nestle Foods Plc encompasses all facets of the company.4 Regulatory demand may also cause an organization to set up internal audit\review function.4 Ensuring compliance with regulatory requirements in all activities of the company.3.2 Maintaining the integrity of financial reports 2. for example the fraud or wastage of raw materials. through physical verifications.2 Financial audit dealing with ensuring that the organization's financial resources are not fraudulently handled or misappropriated. the case of Sarbanes Oxley (SOX) in USA.1 The occurrence of an unusual event in the company. such a company will inevitably opt for internal audit function.5 Protects company's assets.3 Ensuring compliance with corporate governance codes thereby creating a good image for the firm.2.1 Value for Money Audit (VFM) dealing with the assessment of the economy.1 Prevention and detection of fraud and error. 2. 2. 2.2. for instance. 2.2. 2.5 An organization's control culture will also be a determinant of having internal audit department.3 Ensuring that accounting records are reliable and produced on timely basis. new staff is given induction on risk awareness and risk management on joining the organization.4.3.3. 2. 4 ADVANTAGES OF INTERNAL AUDIT The following could be attributable to the benefits which firms may derive by running an internal audit function: 2. In general.2 The need for expansion or the result of expansion into new business fields in which the company have no proper knowledge about. . (3Es) of business processes. no matter its size or financial background.4.4 Identifying emerging business risks so as enabling management redirect business strategy. 2. 2. 2.5 Helping to minimize the abuse of the company's information technology by staff and other users.
6.2 Analytical Review: involves examining transactions to get reasonable assurance that they have been executed in line with management directives contained in operational manuals.4 above.6.5 Management's unwillingness or inability to effect internal audit recommendations when necessary.188.8.131.52.3 Confirmations and Inquiry: involving getting contacts with internal and external parties about facts surrounding the company's activities.4 Management over ride of controls which is the greatest shortcomings of internal audit. It has been proved on several occasions of how senior management personnel circumvent controls to achieve selfish interests in divergent from goal congruence.4 Observation: involving on the spot experience of processes to evaluate its appropriateness for example.6 Internal audits could help to reduce the cost of external audit jobs since they assist the external auditors in some of their assignments.2 Collusion by staff to conceal facts which may hinder internal audit attention to risky events. 2. 2.6 TOOLS USED FOR INTERNAL AUDIT ASSIGNMENTS Internal Auditors apply several techniques in the course of carrying out their function so as to give far reaching reports to management. 2. some executives find it difficult to implement recommendations of internal audit reports thereby undermining the effectiveness of internal audit.5. 2. This point is akin to the issue raised in 2. In this instance.1 Internal Checks: involve using arithmetical checks on transactions to verify their accuracy.5. being present at inventory counting. hence the object of this RAP work.6.3 Unintentional errors which do not constitute a motive to put the company in a precarious position which internal audit is established to mitigate. 2.7 RELATIONSHIP WITH EXTERNAL AUDITORS . 2. 2. 2.5.5 CHALLENGES OF RUNNING AN INTERNAL AUDIT DEPARTMENT Despite the several benefits accruing from setting up the internal review function. 2. 2. 2.5.5. it does not remove the challenges that are enumerated below: 2.1 The cost and benefits are strictly a matter of controversy.
pensions and gratuities are also enormous. accommodation of staff. The external auditors may liaise with the internal audit in the area of stock counting and preparation of trial balance and subsidiary books of account. Some of the criteria that may be considered are.126.96.36.199. the Company and Allied Matters Act (CAMA 1990. The costs of recruiting. the reliance on the output of the internal audit will depend on how the external auditor perceives the quality of internal audit function. revised 2004). The cost of travels of internal audit staff from one region to another for firms whose businesses are globalised or have a group structure such as Nestle Foods Plc. the existence of a documented internal control procedure and the areas of concentration of internal audit function.5 2. The cost of furniture.2 . makes it mandatory for all quoted firms to constitute an audit committee which will comprise of three shareholders and three non executive directors (NEDs).8 RELATIONSHIP WITH AUDIT COMMITTEE In Nigeria. In this case. the external auditors may decide to rely on the job of internal audit which gives cost saving benefit to the company.1.1 2. training and retraining of internal audit personnel. The significance of the audit committee is to ensure that management does not override internal controls and also serve as a contact point of the internal and external auditors in discussing issues regarding perceived break down of controls by executive directors on internal controls.1. 2. the qualification of internal audit staff.9. However.2 2. accommodation.4 The cost of other financial benefits due for internal audit staff such as medicals. Several operational and financial costs are enumerated below: 2. One of the points of reference of the audit committee members is to strengthen the position of internal auditors in the company by liaising with them on implementation of internal controls objectives and enhancing their independence.9. 2.9.1.The presence of an internal audit function enhances the job of the external auditors. OPPORTUNITY COSTS 2. 2.1.9 COSTS OF RUNNING AN INTERNAL AUDIT FUNCTION To keep an internal audit department involves a cost centre.1 2. fittings and equipments needed to run an internal audit dept.3 FINANCIAL COSTS/OPERATIONAL COSTS The salaries of internal audit staff.9.
9. the internal audit is accountable to only the ED or MD as the case may be. Therefore. the department is made to be independent. the extent of independence is arguable but highly dependent on organizational structure and culture. The opportunity cost of investing the financial resources channeled into internal audit function to other profitable ventures by the company and earning higher returns on investments. This determination will be based on management's risk appetite and the general risk exposure of the company's business line. . A financial institution for instance. assets safeguarded.9. will be prone to risk than a service organization. However.9. This border between other functional department and internal audit is aimed at promoting the independence and objectivity of the internal audit staff. therefore the extent of internal audit functions to be adopted by organizations will depend on the susceptibility of their business to risk. In Nestle Foods. 2011). for instance.3 2. Competitors will always seek to pull audit personnel from such blue chips to come and use the wealth of knowledge gathered from such companies to their own benefit. The cost of losing an already trained internal audit staff to other companies. compliance with regulations achieved and the integrity of financial reports maintained (BPP Study Text ACCA F8.2. particularly unquoted ones.1 The opportunity cost of using internal audit staff for other activities. the internal audit is accountable to the Audit Committee being a subcommittee of the Board of Directors comprised of equal number of EDs and NEDs. This enhances their neutrality in making judgments thereby ensuring the integrity of the internal audit function. Internal audit is a management appraisal function independent of other line functions used to implement operational policies to ensure that the organization's activities are carried out in a most economical manner. 2. Some businesses are riskier than others.2. This is one of the glaring costs which established firms such as Nestle Foods always incur. the internal audit is a management service.2 2.2.These could be seen from the following: 2.10 THE NATURE OF INTERNAL AUDIT Generally. In some companies. the productivity that would have been achieved if an internal audit staff is drafted to production or marketing functions. The terms of reference of internal audit functions are always determined by management.
2005). However. the role of internal audit is not so pronounced that novices regard them as not being worth its costs. This is because. Therefore. listed companies are required by the Stock Exchange to keep an internal audit function and an Audit Committee. But the recognition given to the need for internal audit by various international and national frameworks goes a long way to show that despite all odds. inventory management and accounting. information technology (IT). It is not easy to measure the benefits of internal audit (Journal of Chief Finance Officers & US Presidential Council on Integrity and Efficiency.2. the issue of confidentiality may be a challenge while outsourcing or co sourcing internal audit functions. observations and other techniques adopted by internal audit in carrying out their work. the department is headed by a qualified accountant who has supervisors reporting to him from the segments in which they are given supervisory roles these supervisors oversee the audit officers who carry out the daily routine checks.11 STAFFING OF INTERNAL AUDIT IN NESTLE FOODS Internal audit functions do not necessarily have to be performed by qualified accountants only (although advisable). internal audit functions are worthwhile. Notable is the case of Arthur Andersen and Enron Corporation in the United States. procurement. the department is staffed by people from various disciplines who are trained for the specific purpose of the areas of need. In extreme cases there may be co-sourcing which involves a combined effort between an external party and company's internal audit personnel. The strategy adopted by different organizations in carrying out review functions differ but mostly reflects the risk appetite of management. However. ethical issues arise where accountancy firms perform other functions for same client other than assurance engagement. The same goes for the UK Turnbull Report (2005) and the Sarbanes Oxley Act (2002) in USA.12 TRADE OFF BETWEEN COSTS AND BENEFITS OF INTERNAL AUDIT FUNCTION The debate among analysts and professionals regarding the relationship between the costs and benefits of internal audit is a controversial one. Risk areas are finance. secondly independence may be compromised since the external personnel may be subjected to ethical threats. This method of managing the internal audit function has its own merit and demerits. the set up cost of internal audit may be avoided. In Nigeria for instance. receivables management. internal audit acts as a deterrent to staff with dubious character from carrying out their acts. Some organizations also outsource to accountancy firms. 2. above all. However. This is because they may be detected . this is because the internal audit function is dynamic and changes according to the nature of risks facing a business. Outsourcing and co sourcing may avail the company the right caliber of staff needed to effect internal audit assignments since the staff will be coming from specialized accounting firms.
10. 2. Thus. preventive controls and detective controls.by internal audit personnel.15 DIFFERENT TYPES OF CONTROLS According to a journal posted on the Website of Vanderbilt University. An attempt is made to throw light on the effectiveness of these controls. In the case of internal audit assignment. opinions and/or recommendations. 2. three key issues are very relevant in order to make the output from their function reliable and value laden. the internal audit department is accountable to top management. This will involve getting the right caliber of staff to undertake internal audit functions. In this way. it can take any form but naturally.13 REPORTS OF INTERNAL AUDITORS As stated earlier in 3. 2. purpose of the report or assignment. complete. brief. This attribute entails that internal auditors should not be involved in line functions in which they will be made to review afterwards. the risk of fraud is eliminated or reduced to an acceptable level. internal auditors need to be competent in their functions. Objectivity is a major issue in this respect because internal auditors are expected to be independent in their approach to their work. background information.1 PREVENTIVE CONTROLS . results of findings. clear and objective. Like every other report. These reports do not have any statutory layout. internal auditors need to be abreast of their duty of confidentiality to their bosses (top management). 2. This will ensure that the internal audit function is absorbed of all forms of self review threat in order to guarantee objectivity. internal audit reports are expected to be accurate. unquoted firms are implored to assess the need for internal audit functions before making investment into the venture. Independence is key to internal audit functions. Therefore.15.14 CHARACTERISTICS OF AN IDEAL INTERNAL AUDIT FUNCTION Every human activity have minimum standard expected of it to be adjudged acceptable. timely. Independence involves being in a state of the mind to take good decisions without the undue influence of a third party. training and retraining of internal audit staff. A reaction to this could be sensed in the manner in which some small unquoted firms merge internal audit with other functions. there are two forms of control activities available to organizations namely. Secondly. The duty of confidentiality is necessary as it will help to preserve the integrity of internal audit functions. summaries. internal audit reports could cover issues like: scope of the audit assignment. This could be guaranteed through professional development. Above all. their reports are always addressed to them for implementation.
authorization and approval limits.1 THE STRUCTURE OF THE QUESTIONNAIRE The questionnaire has been divided into two sections.15. Preventive controls involve segregation of duties. thirteen of them were returned. academic and professional background.0 INTRODUCTION Out of a total of thirty five administered on respondents. the area of study and their management cadre. graphs and charts to show analysis of responses.2 DETECTIVE CONTROLS These are mechanisms put in place by management to ensure that breakdown in business processes are discovered. In the concluding paragraph attempts have been to draw conclusion from the responses. It can be seen from this that internal audit falls into the detective control thereby confirming the requirement of ISA 240 that management is responsible for designing controls which are appropriate according to the circumstances of the organization to detect fraud and errors. 3. Audit on the other hand is the generic name any activity which involves appraisal function relating to the review business processes to determine their adequacy with relation to corporate strategy. Variance analysis is used to assess an activity in relationship to a benchmark. Reconciliations are used to check the causes of differences between related but different records kept by different people. I have used simple percentages. reconciliations. . 2. for instance. 3. corrected and appropriate disciplinary actions taken against the perpetrators. The analysis sheet is in appendix 2.These are controls designed by management to discourage the breakdown in processes which might lead to non achievement of corporate objectives. to mention a few. internal checks and audits. Physical check involves the physical appearance to see for oneself the existence and authenticity of an asset or an activity. Activities which constitute detective controls are: variance analysis. The first section shows the characteristics of the respondents in terms of their functions in the company. and security of assets. An understanding of the sample respondents will help us to get an insight into their (respondents) psychology of internal audit and review function. bank reconciliation statements used to check the causes of difference between office cash book and bank statements. These activities are deliberately articulated by management to ensure that the possibility of a individual carrying out a complete cycle of a transaction is discouraged.
This is shown in this bar graph: THE EDUCATIONAL BACKGROUND OF RESPONDENTS 60 50 40 30 20 10 0 DIPLOMA 1 ST DEGREE PROF QUAL 2. The educational and professional background of respondents shows that 54% were first degree holders. However. while 8% have professional certifications. 8% in marketing and human resources respectively while another 8% did not indicate their roles in the company.The second section concentrated on questions which focused on the significance of internal audit. In this part. its benefits and the costs incurred in by the oganisation. 38% are diploma holders. 3. Investigations into the functional areas of the respondents in Nestle Foods revealed that 58% work in accounts and finance function. sixteen questions were thrown to the respondents and their answers are represented with pie charts followed by a brief explanation of the observations.2 ANALYSIS OF DATA COLLECTED SECTION A 1. A line graph can illustrate this thus: . 24% indicated that they work with the procurement department.
FUNCTIONAL AREAS OF RESPONDENTS 70 60 50 40 30 20 10 0 Accounts & Finance Marketing Dept Human Resources Procurement 3. Inquiring into the area of study of respondents. A pie chart illustrates this: DISCPLINES OF RESPONDENTS Management Engineering Sciences . 8% studied engineering while 23% were from the sciences. it was observed that 69% of them are from the management field.
I used a bar graph to illustrate this: MGT CADRE OF RESPONDENTS Strategic Level Operational Level Middle Level 0 5 10 15 20 25 30 35 40 45 50 SECTION B 1. This is shown in the following pie chart: . In order to know the caliber of staff that responded to the survey.4. It was observed that 46% of the respondents are middle level managers. The question seeking an answer on the effect of internal audit function on the line functions in the company. the observation showed that 31% of respondents do not feel the effect of internal audit functions on their jobs. 38% are operational level staff while 16% are strategic management officers. a sample of the managerial level were made. 8% are undecided about this issue while 61% feel the impact of Internal audit functions.
No respondent had a contrary opinion to the assertion made by the respondents who said the IA dept is not staffed than other depts.. 92% of respondents confirmed that the IA dept do not have more staff than other depts. This response is shown as: . while 8% are undecided about the size of the staffing.IMPACT OF INTERNAL AUDIT FUNCTIONS ON RESPONDENTS' ROLES NO IIMPACT HIGH IMPACT UNDECIDED 2. On the staffing of Internal Audit department in Nestle Foods Plc.
it was observed that 30. 85% of respondents confirmed that management implements internal audit reports while 15% were undecided about this question. Inquiring into the usefulness of internal audit functions. This indicates that the management of Nestle Foods Plc does not pay lip service to the implementation of internal audit reports and recommendations.STAFFING OF INTERNAL AUDIT DEPT DO NOT HAVE MORE STAFF THA OTHER DEPTS UNDECIDED HAVE MORE STAFF 3. Investigating into the implementation of Internal Audit reports.7% of respondents argue that internal audit functions is useful in the areas of detecting fraud and . The likely effect of this is that the control environment in Nestle is strong. This chart depicts the assertion: IMPLEMENTATION OF IA REPORTS MGT IMPLEMENTS UNDECIDED MGT DO NOT IMPLEMENT 4.
77% of respondents cannot imagine how Nestle Foods Company can operate without an internal audit function.6% see the usefulness of internal audit from the area of monitoring controls and another 30. None of the respondents were indifferent in this question. An investigation into whether Nestle Foods Plc can operate without an internal audit function. This indicates a high desire for internal audit function in the Nestle. The chart below gives a view of this: .7% portend that internal audits functions helps to ensure that the company's activities are carried out in compliance with rules and regulations guiding the geographical locations of the company. 38. This is shown in the pie chart below: USEFULNESS OF INTERNAL AUDIT DETECTING FRAUD AND ERROR MONITORING OF CONTROLS COMPLIANCE WITH INTERNAL CONTROLS 5.error. 8% believes the company can operate without internal audit while 15% were undecided.
This option makes some firms not to have internal audit departments. Internal audit functions are not statutory for unquoted firms. This is shown in this pie chart: COMPULSORY STATUS OF INTERNAL AUDIT SHOULD BE COMPULSORY SHOULD NOT BE COMPULSORY UNDECIDED . However. an insight shows that 84.4% are undecided in this regard.6% of respondents suggest that internal audit functions should be made compulsory for all companies while 15.POSSIBILITY OF OPERATING WITHOUT INTERNAL AUDIT POSSIBLE NOT POSSIBLE UNDECIDED 6.
Regarding the role of internal audit in mitigating losses. 8% were indifferent while 23% suggest that internal audit do not necessarily help to mitigate financial losses. 7% were indifferent to this question.7. This observation can be shown diagrammatically as: MITIGATION OF LOSSES YES NO UNDECIDED 8. A closer look into the role of internal audit in ensuring the survival of Nestle Company shows that 77% of respondents agree that internal audit is valuable to the survival of the company while 16% do not agree. 69% of respondents agreed that internal audit helps to curtail the risk of financial and material losses. Here is a pictorial view of this assertion: .
This is shown as: ALTERNATIVE FORMS OF CONTROLS IA IS THE BEST IA IS NOT THE BEST UNDECIDED .ROLE OF INTERNAL AUDIT IN ORG.6% argue that there is no other controls that can alternate internal audit function. 8% were indifferent while 76.4%. SURVIVAL VALUABLE ROLE NOT VALUABLE UNDECIDED 9. I inquired if there are other forms of control which can serve as an alternative to internal audit. the proportion of respondents who says that other controls can function better than internal audit is 15.
On the issue of whether the cost of internal audit function is a drain on the company's finances. 84.4% were undecided. On the overall relevance of internal audit functions. 7% were undecided. None of the respondents argued that internal audit is not relevant. 85% of respondents do not agree that internal audit costs are heavy on the company while 8% portend that internal audit costs are heavy burden on Nestle Foods Plc.10. This chart explains further: COST BURDEN OF IA ON NESTLE FOODS PLC COST EFFICIENCY COST INEFFICIENCY UNDECIDED 11. This result is shown in the chart below: . This is rather controversial since none of the respondents argued against the proposition but some did not take a position in the argument.6% of respondents agree that internal audit is very relevant despite the set up costs while 15.
3. the survey conducted have shown that it is good for organizations to establish internal audit functions if their resources can afford one. 3.3 RECOMMENDATIONS AND CONCLUSIONS Given the globalization of the operations of Nestle Company. this attitude helps in creating a good control environment thereby strengthening the independence of the internal audit department.OVERALL RELEVANCE OF INTERNAL AUDIT VERY RELEVANT NOT RELEVANT UNDECIDED 3. the need for internal audit should be assessed on periodic basis.1 Internal audit functions affect almost every operations of Nestle Foods Plc. The costs of internal audit notwithstanding. smaller companies.4 The internal audit function in Nestle Food Plc plays several significant roles in the operations of the company. 3. In conclusion. . is not a good reason for companies to overlook the necessity of having an internal audit function.3. the following points are necessary to be noted when carrying out a cost benefits analysis of internal audit: 3. 3.3 The management of Nestle Foods Plc does not sweep internal audit reports under the carpet.3. Some of those roles are: detecting fraud and error. monitoring of controls and ensuring compliance with laws and regulations while carrying out the activities of the company.3.2 The internal audit department in Nestle does not have more staff than other departments. Internal audit reports are acted upon. However. This could also be a strategy adopted by management to keep the overhead cost of internal audit under control.
5 The survey has also revealed that Nestle Foods Plc cannot compromise the role of internal audit function in its business strategy.3.3.3. 3. . 3.6 There is need for countries to make laws requiring all registered entities whether quoted or not.9 Finally. 3. none of them is more effective than the internal audit function in Nestle Foods Plc.3.7 The internal audit function in Nestle Foods Plc supports the survival of the firm thereby helping in protecting shareholders wealth. the operating cost of internal audit function in Nestle Foods Plc is not a heavy financial burden as to discourage its continuity.3. to mention but a few. 3.3. Parmalat and Xerox. to establish internal audit functions. Therefore. This will help in improving risk management attitudes thereby militating against the possibility of corporate failures such as the case of Enron.8 Though there are other forms of controls. internal audit is relevant and should be supported.
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Written on: 21/01/2013 by estreete (1 review written)
Where do I start:
1. Order place 16/12/2012 with stock showing as available for all the order items and 13 items in total ordered. Expensive ski trousers to jackets, to sock etc.
2. Delivery turns up before New Year with a hand written note on the emailed order copy reading text with 1 item 'sold out', 4 item marked as 'to follow'. And we needed to return 1 item due to being to large (our sizing error)
3. 1 week later online the items marked 'to follow' were all cancelled with no email update or call.
4. The returned item was not replaced and the credit card had been overcharged. 2 50 minute support call waits times later I had still not got through to them directly and could only email and get a curt response.
5. on the 21.01.2013 the replacement item arrived but still had an anti-theft tag attached to it and was too small.
6. Despite all the delays and lack of services and complaints, they still charged us with no warning an extra £3 admin for the replacement item.
7. This is the worse customer service and I would not recommend them and feel safe with payment and trust.
As rated by our community of reviewers
" Snails are faster " Read More
" Service very bad " Read More
" How to retirn " Read More
" Perfect for storage at home and for transport purposes " Read More
" Fine dress!! " Read More
Written by DaisyBrown552

subset: commoncrawl


text:
dog friendly
kid friendly
mountain biking
nature trips
road biking
trail running
wild flowers
Explore a whole new Denver as you discover hidden parks, ritzy malls, swanky country clubs & a beautiful creekside path. If you haven't seen Denver from the Cherry Creek Trail, you haven't seen Denver. Starting at Confluence Park, on the Platte River Trail, this path slices through the heart of Denver and rambles all the way to Cherry Creek Lake/Reservoir. Along the way, it passes numerous attractions including: - Cherry Creek Mall - Four Mile Historic Park - Denver Sister City Parks - Denver Country Club - Cherry Creek Country Club You will enjoy this trail all by itself or you can ride it as part of the 42 mile Northeast Denver Loop Trail or the Southeast Denver Loop Trail. This trail is one of many beautiful Denver Trails that highlight the charms of the city and introduces you to the distinctive suburbs. It is a cement trail for smooth riding and provides numerous exits to allow access to the city and the many parks that it bisects. Don't fret if you don't have a bike. You can rent one from many locations in Denver.
Chelsea Curt
14 days ago
Very easy and busy sidewalk trail weaves in and out of parks throughout cherry creek. Lands between my house and job so often times I use it. Perfect little walk. Clean and well maintained.
Anita Gohde
14 days ago
Great trail. Well maintained and good for biking
Jashadip Datta
1 month ago
Lauren LeNoir
2 months ago
Easy in most stretches!
Andrew S.
4 months ago
Jason Swann
4 months ago
I rode my bike about 3 miles down this trail. There is some good and some bad. The good - plenty of street art to look at and take pictures and the luxury of having the creek run through the trail is amazing. From time to time you will see fly fishing and kayaking. The bad - plenty of bombs/homeless walking on the adjacent side of the trail closer to downtown Denver, but fades away as you get closer to Chery Creek, CO. Very high traffic of bikers and joggers and simply people in the way. I would only recommend biking on this trail although there are plenty of runners as well.
Mur W.
1 year ago
Andrew Huber
2 years ago
Chris Harrison
3 years ago
Well maintained trail. Flat.
Kathee Tafoya
4 years ago
Great with one moderate difficulty hill over the dam.


text:
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Had to stop in to pay homage to Henry. Nice grounds, good selection of books, a restful top on the way down the coast highway.
We stopped out of curiosity to see what was going on here. They have music sometimes and that must be the draw at night when you cannot see the grounds. During the daylight hours it is ramshackle, run down, and in need of a property manager, to clean it up for the patrons to visit.
Very nice bookstore with a deck (old Theo lounging in the sun). Interesting reading notes from Miller. Free coffee and tea.
Visiting the Henry Miller Library was on my bucket list. I have read nearly all his works, but found a few I had not -- made some book purchases and let myself be taken back to the Big Sur of Henry Miller and all of his adventures and friendships.
The first thing that grabbed my attention was the smell. Upon entering the library/bookstore, I couldn't help inhaling deeply: the soothing scent is a mixture of the ancient redwoods and the ink on the book pages. The staff was friendly too.
We met the museum's director on a flight to Paris where they we celebrating Miller's time in that City, It was a crazy flight -- too long a story. In any event, he insisted us to join the activities and we discovered we had an acquaintance in common. we said we would come visit him the next time we were... 更多
We went to Henry Miler Memorial Library, We visited the bookstore. It is also a performance and art center. Henry Miller was a Big Sur Resident. His best friend named the library after him. It is now run by a non-profit organization.
unfortunately we didn't make it there for one of their famous concerts, but we went on a semi busy day, but still found the bookstore and grounds to be contemplative and peaceful. i recommend this as a little pit stop on your way down the 1, you wont regret it
Came 30 minutes before closing time (6 pm) on a rainy evening and the place was almost empty. We had all the small, cozy library all to ourselves. It is almost impossible not to find interesting books (from the classics of the Beat Generation to more unique work). The outdoor space has something magical to it, I will never forget... 更多
Some in depth in site of the man, but missing the mark. He was a hedonist, sexist and creative genius. I don't think the library portrays this. The location is beautiful, art work-statues interesting but over all, some thing is lacking. Maybe we are too used to the Hollywood version.
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- Anoniem
- Brazilië, Echtpaar, 25-30
- Fervente reiziger
- 15 Recensies
We felt at home here! Staff is very friendly. Location is perfect, 3 minutes from bus station, and very close to city center. Room was perfect, good bed, clean, good wifi connection. Kitchen could be a little better.
- Anoniem
- Slovenië, Echtpaar, 18-24
- Novice Nomad
- 2 Recensies
The room we had was nice and cosy, close to the center of Belgrade. The owner was extremely nice, would recommend.
- Anoniem
- Australië, Echtpaar, 25-30
- Novice Nomad
- 5 Recensies
We used this hostel as a transit night as it is so conveniently close to the bus station. The owners don't really speak English but are friendly enough. Room was clean and comfy and the bathrooms really clean. Definitely recommend a trip a few doors down to the Ethno restaurant for a top feed!
- Anoniem
- Duitsland, Echtpaar, 25-30
- Novice Nomad
- 3 Recensies
You have everything you need here. The staff is very very friendly, but doesnt speak a word english. The hostel is located in the centre so you can reach everything by foot.
- Anoniem
- Nederland, Vrouwelijke Group, 18-24
- Novice Nomad
- 7 Recensies
Great if you're staying in Belgrade for a short time. Staff doesnt speak english but is very very very friendly nonetheless.
- Anoniem
- Bosnië-Herzegovina, Vrouwelijk, 25-30
- Novice Nomad
- 6 Recensies
It was a great expirience in Belgrade and mainly because of this hostel. Staff is awesome, they made us feel so welcome and we enjoyed our stay there. Hostel is right near the center of town and very safe.
Hostelworld mobiele apps
Boek onderweg met de nieuwe mobiele apps van Hostelworld.


text:
Nooyi, Sonia in Forbes' top 10 powerful women
German Chancellor Angela Merkel topped the Forbes list of the world's most powerful women, which is dominated by politicians, businesswomen and leaders in media and entertainment.
US Secretary of State Hillary Clinton, who came close to defeating President Obama when he sought the Democratic nomination in 2008, was second, followed by Brazilian President Dilma Rousseff.
"Our list reflects the diverse and dynamic paths to power for women today, whether leading a nation or setting the agenda on critical issues of our time," said Moira Forbes, president & publisher of ForbesWoman, said in a statement.
Eight heads of state and 29 CEOs made Forbes' roster of the 100 most powerful women released on Wednesday. They have an average age of 54 and collectively control USD 30 trillion. Twenty two are single.
"Across their multiple spheres of influence, these women have achieved power through connectivity, the ability to build a community around the organizations they oversee, the countries they lead, the causes they champion and their personal brands," Forbes added.
Merkel was cited as the head of the one real global economy in Europe. Clinton was lauded for deftly dealing with Middle East revolutions and WikiLeaks revelations in her second year on the job, while Rousseff made history as the first woman to lead Latin America's largest economic power.
Facebook COO Sheryl Sandberg, who was credited with preparing the booming social network's IPO that could bring in as much as USD100 billion.
Forbes said women on the list achieved power not only through money and might, but, thanks to social media, through reach and influence.
Lady Gaga and The New York Times' recently appointed executive editor, Jill Abramson, came in at No. 11 and 12.
Gaga was also the youngest member of the list at age 25, while Britain's Queen Elizabeth, who ranked No. 49, was the oldest at 85.
US First Lady Michelle Obama, who last year held the top spot, dropped to No. 8 in the current ranking.
Bureau Report
Apple's Tim Cook visits Beijing after China woes, Didi deal
US stocks jump on rising oil prices
7th CPC: Arrears of salary hike under 7th Pay Commission to be paid in August
Vijay Mallya loan settlement case: Banks seek govt cover to clinch deal
Good news! AirAsia India offers 50% discount on return fares
Spicejet offers special discount sale in its tickets on 11th Anniversary
DIPP's high level meet on 23 May to announce special pacakge for leather industry
Aviation ministry likely to abandon "5/20 rule"
FM Arun Jaitley says he will think about offering second term to Raghuram Rajan without any duress
Subramanian Swamy demands to terminate Rajan


text:
Book your room at La Quinta Inn & Suites Nashville Airport
Get an overview of this hotelSuburban hotel with free breakfast and free airport shuttle
Situated near the airport, this hotel is 1.4 mi (2.2 km) from Larry Keeton Theater and within 6 mi (10 km) of The Hermitage and The Hermitage. Two Rivers Golf Course and Lane Motor Museum are also within 6 mi (10 km).
Hotel Features
Along with an outdoor pool, this hotel has a fitness center and coffee/tea in a common area. Free continental breakfast is provided, as well as free WiFi in public areas, free self parking, and a free airport shuttle. Additionally, a business center, a meeting room, and laundry facilities are onsite.
Room Amenities
All 141 rooms offer comforts like pillowtop beds and premium bedding, plus free WiFi and flat-screen TVs with cable channels. Other amenities available to guests include coffee makers, free local calls, and video-game consoles.Would you like to give us feedback? Share it! Opens in a new window
La Quinta Inn & Suites Nashville Airport531 Donelson Pike Nashville TN 37214
Hotel Amenities
Hotel Amenities
La Quinta Inn & Suites Nashville Airport features an outdoor pool and a fitness center. Public areas are equipped with complimentary high-speed wireless Internet access. This hotel offers access to a business center and a meeting room. Guests can enjoy a complimentary breakfast. Event facilities measure 700 square feet (65 square meters). A roundtrip airport shuttle is complimentary to guests at scheduled times. This Nashville hotel also offers multilingual staff, coffee/tea in a common area, and laundry facilities. Onsite self parking is complimentary.
- Conference space size (feet) - 700
- Conference space size (meters) - 65
- One meeting room
- Total number of rooms - 141
- Number of floors - 3
- Coffee/tea in common areas
- Outdoor pool
- Elevator/lift
- 24-hour front desk
- Laundry facilities
- Free airport transportation
- Business center
- Fitness facilities
- Multilingual staff
- Free self parking
- Long-term parking (surcharge)
- Free breakfast
- Free WiFi
Family Friendly Amenities
- Family Hotel
- Outdoor pool
- Free Wi-Fi
- Laundry facilities
- Cribs/infant beds (complimentary)
Available in all rooms: Free WiFi
Available in some public areas: Free WiFi
Long-term parking (surcharge), Free self parking
Room Amenities
- Phone
- Premium TV channels
- Video-game console
- Coffee/tea maker
- Premium bedding
- Free local calls
- Hair dryer
- Iron/ironing board
- Daily housekeeping
- Private bathroom
- Free toiletries
- Shower/tub combination
- Cable TV service
- Air conditioning
- Desk
- Pillowtop mattress
- Flat-panel TV
- Free cribs/infant beds
- Free WiFi
Where to Eat
Guests are offered a complimentary continental breakfast.
Nearby Things to Do
Recreational amenities at the hotel include an outdoor pool and a fitness center.
To make requests for specific accessibility needs, complete the "Special or Accessibility Requests" section of "Trip Preferences" when you book your hotel.
Hotel Policies
Check-in time starts at 3 PM
Check-in time ends at midnight
Special check-in instructions:
Check-out time is noon
Payment types
- Pets stay free
You need to know
Extra-person charges may apply and vary depending on hotel policy.
Government-issued photo identification and a credit card are required at check-in for incidental charges.
Special requests are subject to availability upon check-in and may incur additional charges. Special requests cannot be guaranteed.
Pets allowed (no fees)
No rollaway/extra beds available
Hotel Name
- Quinta Inn Nashville Airport
- Quinta Nashville Airport
- La Quinta Inn Nashville Airport Hotel Nashville
- Nashville La Quinta
- La Quinta Nashville
We should mention
This property offers transfers from the airport. Guests must contact the property with arrival details before travel, using the contact information on the booking confirmation. Children 18 years old and younger stay free when occupying the parent or guardian's room, using existing bedding.


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"I'm faster then Usain Bolt"
06 February 2014 [18:15] -
The former Arsenal man has declared himself faster than the Jamaican sprint icon - but only if the pair were dribbling with a football
Roma attacker Gervinho has jokingly claimed that he would beat 100 and 200 metre world record holder Usain Bolt with the ball at his feet.
The Cote d'Ivoire international netted twice in Roma's 3-2 Coppa Italia semi-final win over Napoli on Wednesday and he was over the moon with his side's hard-fought first-leg victory.
"I would beat him [Bolt] with the ball at my feet. Without the ball, he would be quicker," Gervinho joked to Rai Sport.
"We started pretty well, but were pushed back by Napoli after the break. Napoli's early goal in the second half hurt us, but we had the will and courage to fight back.
"It was a great feeling to score the winner and celebrate with my team-mates and the fans.
"It was very important to eventually take a win from this first leg. We are now one step closer to the final, but Napoli should not be underestimated."
The return takes place at the Stadio San Paolo on February 12.
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text:
Confounding Factor
Thanks to Polo-Rican for starting the then-topical theme, and to the SA Forum Goons for filling the empty seat! Sorry that this ran a week later than it otherwise would have; "don't go out of town, something stupid might happen" is usually a poor approach to vacation-planning, but it was Republican Convention week, so no excuses.
Don't let anyone tell you that you're a wasteful, careless, selfish individual because of your shower habits.
(The Best.)
Declared a national bird today, but then it flew off.
The ULTIMATE Pick Up Artist Guide!
Ex-Post Office secret agent Steven Seagal shoots his way through Poland while wheezing heavily
The Comedy Goldmine examines the funniest and most creative threads from the Something Awful Forums. Although the Comedy Goldmine has changed authors many times over the years, its focus on the Something Awful Forums is still the same. Includes hilarious Photoshops, amusing work stories, parodies, and other types of oddball humor.
Copyright ©2016 Rich "Lowtax" Kyanka & Something Awful LLC.


text:
|Publication number
|Publication type
|Publication date
|Jul 10, 1956
|Filing date
|Sep 30, 1955
|Priority date
|Sep 30, 1955
|Publication number
|Taylor Clarence R
|Original Assignee
|Taylor Clarence R
|Export Citation
|BiBTeX, EndNote, RefMan
|Patent Citations (3), Referenced by (1), Classifications (6)
|External Links: USPTO, USPTO Assignment, Espacenet
y 0, 1956 c. R. TAYLOR CONTAINER STABILIZER Filed Sept; 30, 1955 (Zea 242m 91- 5W0 Wig, ATTORNEYS United States Patent CONTAINER STABILIZER Clarence R. Taylor, Penfield, N. Y.
Application September 30, 1955, Serial No. 537,655 1 Claim. (Cl. 215-101) This invention relates to a container stabilizer.
An object of this invention is to provide a novel and emcient device for holding a container in an upright position when in use.
Another object of this invention is to provide a unique device for holding containers, such as glasses, cups, and the like, to prevent spilling when used by babies, picnickers, etc.
A still further object of this invention is to provide a stabilizer that is comparatively inexpensive to manufacture and which is eflicient and novel.
With the foregoing and other ojects in view, this invention comprises certain novel constructions, combinations, and arrangements of parts as will be hereinafter fully described, illustrated in the accompanying drawings, and more particularly pointed out in the appended claim.
Fig. l is a view in side elevation of a device constructed in accordance with this invention, showing a container mounted thereon.
Fig. 2 is an enlarged central sectional view of the device and container, taken on line 2-2, Fig. 3, and looking in the direction of the arrows.
Fig. 3 is a horizontal sectional view taken on line 33, Fig. 3, and looking in the direction of the arrows.
Fig. 4 is a plan view of the base.
Fig. 5 is a top plan view of the body of the device, while Fig. 6 is a view in side elevation.
2,754,021 Patented July 10, 1956 Fig. 7 is a top plan view of the ring with the grippers, while Fig. 8 is a view in side elevation.
Referring to the drawings by numerals, 1 designates the disc-like base of the device, on which the cone-like body 2 (Fig. 6) is fixedly secured as shown at 3. The hollow body 2 comprises a fiat base flange 4, and an upper horizontal flange 5; as shown, this flange 5 extends inwardly.
Under flange 5 is located a metal ring 6 that has a plurality of inwardly extending V-shape grippers 7; these grippers are pointed and bent downwardly as shown in Fig. 2 for ease in inserting and for better gripping a container placed within the device, Figs. 1 and 2.
It is to be noted that the container must be pushed into place to make good contact between it and the pointed grippers.
The securing means 3 is between the flat flange 4 and base 1, and said means 3 may be of any suitable adhesive, or securing material.
It is to be noted that the ring 6 fits snugly into the body 2 and thereby materially helps to hold the container firmly after insertion.
While I have described the preferred embodiment of the invention and illustrated the same in the accompanying drawings, certain minor changes or alterations may appear to one skilled in the art to which this invention relates during the extensive manufacture of the same, and I, therefore, reserve the right to make such changes or alterations as shall fairly fall within the scope of the appended claim.
What I claim is:
In a stabilizer device, the combination, of a disc-like base, a hollow frusto-conical body, an outwardly-extending base flange on said body and an upper inwardly-extending horizontal flange, a metal ring within said body under said upper horizontal flange, and downwardly and inwardly-extending triangular grippers, on said ring.
References Cited in the file of this patent UNITED STATES PATENTS 807,548 Ganswindt Dec. 19, 1905 1,957,263 Gray May 1, 1934 2,727,645 Dore Dec. 20, 1955
|Cited Patent
|Filing date
|Publication date
|Jan 12, 1904
|Dec 19, 1905
|Hermann Ganswindt
|Sep 13, 1933
|May 1, 1934
|Gray Lois B
|Receptacle protector
|May 11, 1955
|Dec 20, 1955
|Dore Lewis C
|Citing Patent
|Filing date
|Publication date
|Nov 8, 2013
|May 14, 2015
|Donald Scott Rogers
|Spill Resistant Cup Receptacle
|U.S. Classification
|International Classification
|Cooperative Classification
|European Classification


text:
Jadeja, not the average No.7
Karthikkrishnaswamy , Karthikkrishnaswamy : Tue Dec 04 2012, 02:10 hrs
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When Chennai Super Kings made him the the IPL's record signing, they were probably suffering from the same misapprehension.
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karthik.krishnaswamy@express india.com
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text:
|Publication number
|Publication type
|Application number
|Publication date
|Jul 3, 2012
|Filing date
|Aug 8, 2006
|Priority date
|Aug 8, 2006
|Fee status
|Also published as
|Publication number
|Deborah Louise Dunagan, Cheryl Diane Jetmund, Louisa Josephine Peluso, Gloria M. Ron-Fornes
|Original Assignee
|International Business Machines Corporation
|Export Citation
|BiBTeX, EndNote, RefMan
|Patent Citations (15), Non-Patent Citations (9), Classifications (11), Legal Events (3)
|External Links: USPTO, USPTO Assignment, Espacenet
This application is related to patent application Ser. No. 11/501,660 filed on Aug. 8, 2006 entitled ASSESSING A COMMUNITY OF PRACTICE CAPABILITY.
The invention relates to developing and sustaining certain capabilities of a business organization. More particularly, the invention relates to the use of a community of individuals to provide these capabilities, and methods for improving this capability for the betterment of the business.
Businesses, particularly those in the knowledge industries have developed a great interest in forming and fostering communities of practice within their organizations as a means of providing a high quality way of getting the work of the company done. Communities of practice provide an effective way of managing organizational knowledge. This phenomenon has been described by Wenger, McDermott, and Snyder in their book, Cultivating Communities of Practice, chapter 1, pages 1-21.
Lesser and Prusak also describe this use of communities of practice in their paper, "Communities of Practice, Social Capital and Organizational Knowledge." They note that organizations have a formal structure often described by an organization chart. But, there are also informal networks of employees, crossing organizational boundaries, who work together to create, share, and apply organizational knowledge.
As used herein, the term community of practice shall be taken to mean as in Lesser and Prusak paper, a collection of individuals bound by informal relationships that share similar work roles and a common context.
Gongla and Rizzuto describe their experience with such communities of practice within a large organization in their paper titled, "Evolving Communities of Practice: IBM Global Services Experience."
The articles by Gongla and Lesser, as well as pages 1-21 of the book by Wenger, shall be incorporated herein by reference.
With such great interest by business organizations, naturally there is a desire to improve the business' capabilities by using improved methods of developing and sustaining the capabilities of their respective communities of practice. An important element of improved methods in developing and sustaining communities lies in improved methods of measuring or assessing the current capabilities of an existing community. Such an improved measuring method is the subject of the related patent application identified above which shall be incorporated herein by reference. The object of the present invention is directed to methods of improving these capabilities while making use of such improved measurement methods.
It is therefore a principal object of the present invention to enhance the business capability arts by providing a method of improvement thereto.
It is a further object to provide such a method which can be applied to a business in a relatively inexpensive and facile manner.
These and other objects are attained in accordance with one embodiment of the present invention wherein there is provided a method of developing and sustaining capabilities of a business, comprising the steps of, providing a business model for the business having components with defined attributes for a plurality of levels of capability, wherein the components include sponsorship, funding, roles and responsibilities, measurements, incentives, technology, activities and processes, strategy and vision and value proposition, tacit knowledge and expertise, and member value, forming a community of individuals of the business; assessing, based on the attributes, the level of capability for the community in each of the components, setting goals and action plans for managing and improving the community in its level of capability in performance of the components, negotiating the appropriate amount of funding to carry out the action plans, and subsequently reassessing the level of the community in each of the components.
In a better understanding of the present invention, together with other and further objects, advantages and capabilities thereof, reference is made to the following disclosure and the appended claims in connection with the above-described drawings.
In step 14, a community of practice is formed of individuals from the business. The individuals would preferably be employees of the business, which may be any type of business, but is more likely to be a knowledge industry type of business with employees who are knowledge workers. Although step 14 is shown in
In step 16, which logically must follow steps 12 and 14, the level of capability of the community is assessed using the attributes in the business model to score a current level for each component in the model and optionally an overall community score using the methods described in the related patent application.
In step 18, goals and action plans are set for managing and improving the community level of capability for each of the components. Because the overall community score is formed by combining the current levels of the components, it would normally also improve. However, the overall score improvement may be large or small depending on the method of combining the current levels of the components. In unusual circumstances, it is even possible for the overall score to decrease if the levels of some components improve and while others decrease.
Setting of goals and action plans may involve developing a community development roadmap. The roadmap specifies an ordering, sequencing, and timing of activities for the improvement in level of capability of the community for the components as described above.
The roadmap may be developed through collaboration with a sponsor from the sponsorship component, leaders of the community, or a team put together to perform the assessment of step 16. It is even possible in some cases for the roadmap to be developed prior to formation of the community in step 14 or the assessment thereof in step 16.
In step 20, an appropriate amount of funding is negotiated to carry out the action plans set in step 18. The type of negotiation will depend, of course, on the structure and financial processes, which apply in the specific business desiring to develop and sustain its capabilities. After receiving the funding, the action plans are carried out, also in step 20.
In step 22, at some time later, the level of capability of the community in each of the components and optionally the overall community capability is re-assessed.
While there have been shown and described what are at present considered the preferred embodiments of the invention, it will be obvious to those skilled in the art that various changes and modifications may be made therein without departing from the scope of the invention as defined by the appended claims.
|Cited Patent
|Filing date
|Publication date
|Apr 10, 1995
|Apr 28, 1998
|Fujitsu Limited
|Business requirement handling apparatus
|Feb 22, 1999
|Mar 26, 2002
|Ron Ribitzky
|Component based object-relational database infrastructure and user interface
|Jul 30, 1999
|Jul 29, 2003
|Accenture Llp
|Business components framework
|Dec 7, 2001
|Apr 25, 2006
|Accenture Global Services Gmbh
|Accelerated process improvement framework
|Jun 15, 2001
|Dec 19, 2002
|International Business Machines Corporation
|Business engagement method
|Apr 5, 2002
|Jul 17, 2003
|Soori Ahamparam
|System and method for project optimization
|Sep 13, 2002
|Mar 18, 2004
|Electronic Data Systems Corporation
|System and method for managing innovation capabilities of an organization
|Dec 4, 2002
|May 13, 2004
|Hatcher Donald Andrew
|Enterprise information evolution analysis system and method
|Apr 18, 2003
|Jul 15, 2004
|Lacomb Christina A.
|Development of a model for integration into a business intelligence system
|Dec 19, 2003
|Jun 23, 2005
|Huberman Bernardo A.
|Discovering communities-of-practice
|Mar 9, 2004
|Sep 15, 2005
|International Business Machines Corporation
|Services component business operation method
|Apr 5, 2004
|Oct 6, 2005
|Garry Booker
|Management work system and method
|May 11, 2006
|Nov 15, 2007
|International Business Machines Corporation
|Method, system and storage medium for translating strategic capabilities into solution development initiatives
|Aug 8, 2006
|Feb 21, 2008
|International Business Machines Corporation
|Assessing a community of particle capability
|Aug 8, 2006
|Feb 28, 2008
|International Business Machines Corporation
|Developing and sustaining capabilities of a business
|Etienne Wenger, "Communities of Practice-A Brief Introduction", from www.ewenger.com/theory/index.htm.
|Etienne Wenger, "Communities of Practice—A Brief Introduction", from www.ewenger.com/theory/index.htm.
|Gongla & Rizzuto, "Evolving Communities of Practice: IBM Global Services Experience", IBM Systems Journal, vol. 40, No. 4, 2001, pp. 842-862.
|Lesser & Prusak, "Communities of Practice, Social Capital and Organizational Knowledge", IBM Institute for Knowledge Management, Aug. 1999.
|Pohle et al, "Component Business Models", IBM Institute for Business Value publication, Jun. 2, 2005 from www.ibm.com/bcs.
|Veryard, Richard, "Component-Based Business", Springer-Verlog, London 2001.
|Wenger, Etienne et al, "Cultivating Communities of Practice", Harvard Business School Press, 2002, chapter I. p.p. 1-21, and chapter 8 pp. 161-185.
|William M. Snyder, "Communities of Practice: Combining Organizational Learning and Strategy Insights to Create a Bridge to the 21st Century", Aug. 1997, www.co-i-l-com.
|Wojtek Kozaczynski, "Architecture Framework for Business Components", IEEE 1085-9098/98, 1998, pp. 300-307.
|U.S. Classification
|705/7.11, 705/7.14
|International Classification
|Cooperative Classification
|European Classification
|Aug 31, 2006
Owner name: INTERNATIONAL BUSINESS MACHINES CORPORATON, NEW YO
Free format text: ASSIGNMENT OF ASSIGNORS INTEREST;ASSIGNORS:DUNAGAN, DEBORAH LOUISE;JETMUND, CHERYL DIANE;PELUSO, LOUISA JOSEPHINE;AND OTHERS;REEL/FRAME:018227/0176;SIGNING DATES FROM 20060801 TO 20060803
Owner name: INTERNATIONAL BUSINESS MACHINES CORPORATON, NEW YO
Free format text: ASSIGNMENT OF ASSIGNORS INTEREST;ASSIGNORS:DUNAGAN, DEBORAH LOUISE;JETMUND, CHERYL DIANE;PELUSO, LOUISA JOSEPHINE;AND OTHERS;SIGNING DATES FROM 20060801 TO 20060803;REEL/FRAME:018227/0176
|Feb 12, 2016
|Maintenance fee reminder mailed
|Jul 3, 2016
|Lapse for failure to pay maintenance fees


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Deeds: A.4801 - A.4900
A Descriptive Catalogue of Ancient Deeds: Volume 3
from messuages in Crekelade. Witnesses:William de la Hale, Philip le Bot, John ... in the advowson of the church of St. Sampson of Crekelade. Witnesses:Brother Joseph ... bailiff of the hundreds of Worth,...View result
Close Rolls, Edward IV: 1469-1470
Calendar of Close Rolls, Edward IV: Volume 2, 1468-1476
July. Membrane 9 d. 525 John Crekelade, esquire of Penelles by Calne co. ... and 'Marreys' etc. all which lands the said John Crekelade had by gift ... Crekelade, appointing Robert Gerveys,...View result
Close Rolls, Edward I: July 1284
Calendar of Close Rolls, Edward I: Volume 2, 1279-1288
for his service, of all his tenement in the town of Crekelade, situate ... Hospital, Crekelad, William de la Hale, John de Cantebrug, Philip le But, JohnView result
Inquisitions Post Mortem, Edward III, File 221
Calendar of Inquisitions Post Mortem: Volume 13, Edward III
Crekelade. The borough. All held for life in joint feoffment with ConstanceView result
Inquisitions Post Mortem, Richard II, File 81
Calendar of Inquisitions Post Mortem, Volume 17, Richard II
Crekelade. The advowson of the church of St Sampson. Date of death as above.View result
Inquisitions Post Mortem, Henry III, File 29
Calendar of Inquisitions Post Mortem: Volume 1, Henry III
rendering 4 s. and doing suit. Brodebluntesdon and Crekelad. 100 s. land held ... at Sevenhampton and give 2 s. lest they should be vexed. Crekelad. A tenement held ... [Wilts.] Crekelad manor (...View result
Close Rolls, Edward III: March 1343
Calendar of Close Rolls, Edward III: Volume 7, 1343-1346
parts of the manor of Little Chelesworth near Crekelade, co. Wilts.View result
Close Rolls, Henry IV: March 1405
Calendar of Close Rolls, Henry IV: Volume 2, 1402-1405
Crekelade, Colcote, Aumeneye, Mordoun, Mershton, Hyworth, Blondesdoun, ... and Little Cheleworth, the advowson of the church of St. Sampson CrekeladeView result
Close Rolls, Edward I: April 1297
Calendar of Close Rolls, Edward I: Volume 4, 1296-1302
that belonged to Bonefei son of Lumbard de Crekelad, a Jew, in the parish of St.View result
Hospitals: Domus conversorum
A History of the County of London: Volume 1, London Within the Bars, Westminster and Southwark
Crekelade, one of the chaplains, to regain a footing in the houseView result


text:
I co-edited this issue of New Directions in Evaluation to bridge the views of these two fields. More
Using Art of Hosting and Conflict Transformation: An event in Houston, Texas. More
Why is it hard to change attitudes about girls' education? Because in poor countries, it's more complex than you may think. Check out the results of this study funded by Girlhub Ethiopia More
Photo courtesy of Girlhub Ethiopia ©2013
My webinar on the use of Arts in Evaluation is now available online. More
Fierro Consulting can help you increase your organization's capacity. Create shared strategies and decisions with participatory leadership processes. Build a learning organization that makes data-driven decisions. Improve the impact of your work. More on our Services for Organizations
Fierro Consulting offers wellness services to help you overcome past experiences and launch you into the full potential of your present and future. Use Reiki for self-development or personal relaxation. More on our Self-Development Services
"I found Dr. Fierro to be a visionary in her approach. Her work was consistently thorough and exemplary. I appreciated the mix of technical knowledge and humanity she used to transform a conference session in a genuine learning community."
— M. Mcclure, National Science Foundation
African American people taught me how to live well, at peace, while feeling like a fish out of water. It hurts to watch how many people, and our media, assume that violence is norm in Black culture.
By the standards of most Americans I am an incredibly weird person. I am an Italian American woman who spent seven years studying African American culture in college, first for a Master's in Sociology, then a PhD in African American studies. I left a life in Rome, Italy, the eternal city, to study in Philadelphia. I wish I could make a collage with the look on people's faces, of all colors, when I tell them what I just told you.