An Analysis of the Homeland Security Act of 2002 Essay

As a response to the September 11, 2001 terrorist attacks, the United States government established a separate agency within the federal system to prevent future terrorist activities. Hence, the Department of Homeland Security (DHS) was created, along with the Homeland Security Act of 2002 (HSA). The HSA identified and explained the principle, jurisdiction and duties of the Department of Homeland Security. The HSA also reinforced sentences for transgressing national security laws and expanded federal control of local law enforcement agencies. However, critics argued that the HSA instead promoted American global dominance at the expense of civil liberties. For instance, Title II pushed for the establishment of a Directorate of Information Analysis and Infrastructure Protection, tasked with the creation and maintenance of a database containing public and private information on virtually any individual in the United States. Telephone records, banking transactions, school records, employment history – these can be gathered to piece together a profile that can be used against innocent people suspected as terrorists. In the HAS’ Title V: Emergency Preparedness and Response, there is no specific mandate of federal control over the â€Å"local first responders† – the police, the firemen and the emergency personnel. The provision simply called for â€Å"federal supervision, funding and cooperation. † (Van Bergen, 2002) Although centralization is perfect for emergency preparedness on a sufficiently large scale, it could also lead to the loss of local control and to potential federal militarization. (Van Bergen, 2002) According to the United States Northern Command (USNC), â€Å"Prohibiting direct military involvement in law enforcement is in keeping with long-standing U. S. law and policy limiting the military’s role in domestic affairs. † (Van Bergen, 2002) In addition, the Posse Comitatus Act (18 USC 1385) â€Å"generally prohibits U. S. military personnel from interdicting vehicles, vessels and aircraft; conducting surveillance, searches, pursuit and seizures; or making arrests on behalf of civilian law enforcement authorities. † (Van Bergen, 2002) The four statutory exceptions to this prohibition are the following: counter-drug assistance (10 USC 371-81); Insurrection Act (10 USC 331-34); crimes using nuclear materials (18 USC 831); and chemical or biological weapons of mass destruction (10 USC 382). (Van Bergen, 2002) One of the most serious consequences of the HAS is the Critical Infrastructure Information Act of 2002 (CIIA). The CIIA offered corporations confidentiality and immunity from civil liability with respect to the â€Å"critical infrastructure information† (CII) that they submitted â€Å"voluntarily† to the DHS. CII may include virtually any information about physical or cyber infrastructure that can be useful to terrorists or other parties that intend to cause damage to the facility. (Steinzor, 2003) No one may use it in any civil action arising under federal or state law without obtaining the written consent of the company. Government officials who will violate the CIIA will face up to a year in prison. The CIIA is very dangerous, as it would immunize corporations and their employees from malfeasance in their operations, from racial discrimination to embezzlement, violations of environmental regulations and negligence that will harm the public physically and or financially. Hence, the CIIA might also end up granting immunity to enterprises that were guilty of negligence in the face of terrorist attacks, allowing them to escape accountability for putting other people’s lives in danger. Terrorist groups such as the Al Qaeda might use the CIIA to their advantage, because their operatives assume quiet and unobtrusive Western lifestyles and identities to avoid capture and to successfully carry out missions. But with the misleading nature of the HSA, the question ordinary Americans should be asking is: Who should they be afraid of, the terrorists or their own government? References Van Bergen, Jennifer. (2002, December 2-4). Homeland Security Act: The Rise of the American Police State. Retrieved January 2, 2008 from http://www. ratical. org/ratville/CAH/HSA_RoAPS. html. Steinzor, Rena. (2003, March 12). ‘Democracy Dies Behind Closed Doors:’ The Homeland Security Act and Corporate Accountability. PDF File. Retrieved January 2, 2008 from http://www. progressiveregulation. org/perspectives/secrecy_white_paper. pdf.

Social Policy and Individual Well-Being Essay Example

Social Policy and Individual Well Social Policy and Individual Well-Being Essay Social Policy and Individual Well-Being Essay Policiesare classs of action, whether intended or unintended, that are intentionally adopted or can be shown to follow regular forms over clip. , andSocialpolicies have to make with human existences populating together as a group in a state of affairs necessitating that they have traffics with each other. ( 1991, p.2 ) Burch et al farther claim that Social Policy is associated with de jure , de facto and default claims, which means that Social policy is rooted in legal model and tends to follow a peculiar signifier of pattern. Yet, societal policies are besides capable to failures and an absence of execution. Explaining Social Policy Stressing on the demand for proper execution of policies, Krysik et Al ( 1998 ) suggest that societal policy is about determination devising and taking among many alternate classs of action. Giving a complete administrative and procedural description to societal policy, they claim that execution schemes towards peculiar ends should cover with: issues of funding and reimbursement, e.g. , beginnings of gross and expression for sharing costs ; whether to utilize market mechanisms or public proviso, or some combination of both ; rightness of administrative mechanisms for a peculiar policy ; and degree ( s ) of authorities engagement and rightness of functions. ( Krysik et al 1998, p.3 ) Krysik et al convey out an of import facet of societal policy proposing that societal policy and the construct of single well being is chiefly a attendant procedure of the Social Security Act 1935 that identified the undermentioned demands: a?â„ ¢ economic security ; employment ( the Federal Employment Act of 1946 expressed the end of full employment for everyone able to work ) ; lodging [ the Housing Act of 1949 ( P.L. 81-171 ) stated that all Americans have the right to decent lodging, in nice milieus of their choosing ] ; wellness ( the Comprehensive Health Planning Act of 1967 stated that Americans have the right to the highest quality of wellness attention services available ) ; instruction for disabled kids ( P.L. 94-142 of 1975 insured the proviso of a free, appropriate public instruction for all ) . ( Krysik et al, 1998, p.5 ) Social policy references two chief facets of public assistance and disposal. Welfare economic sciences is understood in footings of public-service corporation or people s good being and refers to the scope of services that can protect people against illnesss, old age and the associated term welfare province , is used synonymously with social protection referred to within the European brotherhood. Welfare is therefore a wide term and a description of public assistance province would take to accomplish non merely a realisation of people s demands but a general physical and psychological wellbeing as good. Social policy towards a public assistance province attack is guided by several human-centered, democratic, spiritual and practical concerns. Human-centered concerns are related to obliteration of poorness and practical necessities trade with economic and societal commissariats and benefits ( Hill, 2000 ) . Religious facets emphasize on the charitable responsibilities towards the community at big and democratic concerns highlight societal protection as a cardinal democratic right of every person. In this sense societal policy has political and sociological facets concerned non merely with good being but tends to foreground proper life as a cardinal right of an person. Principles and values applied to societal policy can mention to demands, involvements or wants of people with conditions such as poorness being identified as projecting lack of wellbeing . Social good being is by and large considered in the involvements of households, communities and persons as people depend on societal interaction, instruction and concerted work to accomplish societal marks and trust on societal mutuality for personal wellbeing. Social policy and disposal is closely associated with single perceptual experience of society, societal values and societal interaction as a agency to carry through specific societal duty aimed at common good. When sing the ideal conditions of a public assistance province or the factors of a deficiency of good being, several facets on poorness, necessity, unemployment, old age, mental unwellness, disablement and societal exclusion are brought into focal point. These refer to jobs or obstructions in achieving the status of public assistance or a province of good being for all. Poverty can intend a want of basic demands such as nutrient, vesture and shelter, instruction but along with economic want can besides intend societal exclusion, hapless stuff conditions of life and is defined by normative or felt demands. However, poorness has its ain stigma and can transport deductions of inequality as hapless people are the 1s considered socially unequal, who adapt themselves to a civilization of poorness and hapless due to the inequalities in societal construction. Unemployment and societal exclusion are other negative factors that tend to retard societal policy towards public assistance aims. Une mployment can be due to inadequacy in appropriate accomplishments, or due to physical restrictions such as old age and disablement. Illness and old age are associated as wellness of old people are below mean and most aged persons besides suffer from some disablement. All this is added to jobs of isolation and mental dissatisfaction or some kind of psychological crisis in old age. Harmonizing to the World Health Organization disablement is nevertheless either an impairment as in jobs in bodily construction or maps, a disability or inability to execute certain activities or a handicap which relate to jobs with societal engagement ( WHO, 2005 ) . Disability of any signifier of lasting unwellness can hold societal, physical or psychological deductions and forms a important facet of public assistance considerations. Although societal policy is focused on the more politically active and witting younger coevals and tends to go to to societal demands of employment and rights and justness issues that concern immature people. Social policy is therefore an across-the-board diverse subject with varied academic and socio-political facets with active concerns on public wellness and public assistance. Daly ( 2003 ) emphasizes on the importance of administration as a frame of analysis in societal policy and investigates the use and public-service corporation of administration as a subject to analyze facets of societal policy. Using administration and political determinations as tools for development of societal policy in the UK, Daly considers the populace sphere, policy execution, social incorporation and policy devising through administration analyzing the assorted strengths and failings of administration including it concentrate on power and different degrees of action and analysis. Daly approaches an of import inquiry as to whether a strong focal point on province and administration leads to residualization of societal policy and society . Taylor ( 1998 ) takes on a different attack and emphasizes the importance of societal individuality in societal policy research. Taylor s effort was to travel beyond for or against postmodernism statements and argues that individuality and difference from a societal position and an analysis of societal dealingss should besides be considered alongside structural inequalities within the theoretical considerations of societal policy. Taylor suggests that there are jobs in the apprehension of the construct of societal policy which harmonizing to him is clearly misunderstood and delineates the necessity of a probationary theory that can separate between ontological and categorical individuality in societal policy. This he suggests would assist to better an apprehension of the function of soils policy in the procedure of societal individuality formation. Franklin ( 2003 ) analyses the construct of societal capital as an of import instrument to political alteration. Franklin writes that the thought o societal capital reconfigures the kineticss between societal justness and economic efficiency and makes societal relationships a cardinal factor in explicating degrees of inequality, economic prosperity and political engagement ( Franklin 2003, p.349 ) . The construct of societal capital as the focal point of societal policy shifts the focal point of duty from authorities to single, from economic system to society informing policies that highlight societal behaviour cut downing costs to authorities supplying in turn economic solutions to societal jobs. The human as bureau has besides been taken up in societal policy research extensively and Deacon and Mann ( 1999 ) focal point on single behaviour in sociology and societal policy research. The focal point of the article is on the person and the increasing moral and ethical quandary faced by an person in a modern-day society, an facet that has wide deductions of societal policy that is concerned with a general well being of every person and a sense of good being is an of import portion of moral and ethical values. The writers suggest that moralists such as Field and Mead portion the demand for reconstituting public assistance to promote responsible moral behaviour. However sociologists Beck and Bauman believe that such a forced method might turn out non merely ineffectual but even unsafe. Individualist attacks and theories face considerable opposition from quarters that fear any support for throwback individuality. However, the writers realize the demand for a resurgence of theories based on the single human bureau that can make chances within societal scientific discipline and do it more sensitive to the activities of hapless people and to the necessities and differences of a modern-day diverse British society. Decision: In this essay we analyzed the definitions of societal policy and highlighted the across-the-board nature of societal policy and pattern and how this is related to the construct of British public assistance province. In this context we besides analyzed the construct of public assistance as authorities action to advance well-being sing the necessities of unemployed immature people as besides disabled or ill aged individuals. The demands of the hapless and socially excluded are besides considered in pulling up constabularies based on national wellness system and societal security concerns. In our analysis of recent research documents, we discussed single behaviour, societal individuality, moral and ethical duty, and political issues in administration as of import facets of societal policy research. Bibliography Personal computer Alcock. 2003. The Subject of Social Policy ( InThe Student s Companion to Social Policy, 2nd edition, Personal computer Alcock, A Erskine, M May ( Joint Editors ) , Oxford, Blackwell, ISBN: 1405102918 ) . Publication: 14532. Pete Alcock Social Policy in Britain: Subjects and Issues. Macmillan Press. 2003 Hobart A. Burch, Donna G. Michaels ; The Why s of Social Policy: Position on Policy Preferences Praeger Publishers, 1991 Coffey, Amanda,1967- Reconceptualizing societal policy: sociological positions on modern-day societal policy /Amanda Coffey. Hymen: Open University Press,2004. MARY DALY Administration and Social Policy Journal of Social Policy, Volume 32, Issue 01. January 2003. pp113-128 ALAN DEACON, KIRK MANN Agency, Modernity and Social Policy Journal of Social Policy, Volume 28, Issue 03. June 1999. pp413-435 Strengthening societal policy: lessons on hammering government-civil society policy partnerships /editors Laura Edgar, Jennifer Chandler. Ottawa, Ont. : Institute on Governance, c2004. Hankivsky, Olena A. R. ( Olena Areta Renata ) Social policy and the moral principle of attention /Olena Hankivsky. Vancouver, B.C. : UBC Press, c2004. Jane Franklin Social Capital: Policy and Politicss Social Policy and Society, Volume 2, Issue 04. October 2003. pp349-352 PAUL HOGGETT Agency, Rationality and Social Policy Journal of Social Policy, Volume 30, Issue 01. January 2001. pp37-56 Heck, Ronald H. Analyzing educational and societal policy: theoretical constructs and research methods /Ronald H. Heck. Mahwah, N.J. ; London: Lawrence Erlbaum Associates,2004. Howard Glennerster British Social Policy since 1945. Second Edition. Blackwell. 2000 Michael Hill Understanding Social Policy. Sixth Edition. Blackwell. 2000. Lowe, Rodney. The public assistance province in Britain since 1945 /Rodney Lowe. 3rd erectile dysfunction. Basingstoke, Hampshire: Palgrave Macmillan,2005. Nicholas Timmins The Five Giants: A Biography of the Welfare State. HarperCollins. 2001. Thomas and Dorothy Wilson The State and Social Welfare the aims of policy. Longman. 1991. Michael Hill A ; Glen Bramley Analyzing Social Policy. Basil Blackwell. 1986. Eric Midwinter ‘The Butskellite consensus ( c.1951-1973/9 ) ’ ( Chapter 7 ) in The Development of Social Welfare in Britain. Open University Press. 1994. DAVID TAYLOR Social Identity and Social Policy: Battles with Postmodern Theory Journal of Social Policy, Volume 27, Issue 03. July 1998. pp329-350 Social Policy and Social Work: Critical Essaies on the Welfare State Judy Krysik, Robert M. Moroney ; Aldine De Gruyter, 1998 WHO www.who.int/en/ 1

Impact Of E-procurement On Procurement Practices And Performance Article

Impact Of E-procurement On Procurement Practices And Performance Article Impact Of E EPT impact on procurement practices and performance Supply chain is a systemic arrangement of people, activities and resources, which transform raw material and components into finished products. E-procurement is an electronic purchase between either business-to-business, business to consumer and even business to government. Additionally, e-procurement is the most significant value of a company e-commerce strategy in the supply chain. EPT is important because it is the actual action of delivering the products to the supplier.Although many buyers are using EPTs on a personal level, larger companies are still afraid of using EPTs. The article shows â€Å"the percentage of business procurement conducted electronically is relatively low – ranging from 10 percent to 20 percent† (Qualyle 2005; Kulp et al. 2006, as cited in Quesada et al. 517). Larger companies used EPTs without fully understanding the inter-organizational collaboration and the complexities involved in the pro gram. The failure of understanding the e-procurement platform renders it an unworthy process to undertake for many organizations.Organizations also face the problem of streamlining the existing systems of the enterprise with the electronic procurement platforms. These problems though encountered in personal e-procurement; do not carry as much weight as they do in organizations. People seek to reduce the time spent in making procurements and have the sole responsibility to make decisions. Individuals pre-existing enterprise systems are also not complicated as those of organizations and are, therefore, easy to incorporate EPTs.One benefit of the e-procurement is that it provides better coordination with suppliers. Better coordination achievement is by effective communication channel. EPTs also create quicker transaction times by reducing the time required to make a procurement. According to Quesada et al., e-procurement can be executed at any time and without physical movements (517). It is, therefore, flexible with vast situations. EPT cuts the cost required to perform a particular transaction of a partnership for an organization. The e-procurement results to better supplier integration and help the company run efficiently. EPTs also help in information dissemination as it is also concerned with information exchange (Quesada et al. 518). EPT operation, however, faces several drawbacks. EPT eliminates face-to-face communication, which may lead to misunderstanding while increasing risk chances in the transactions. Quesada et al. argue that EPTs are difficult to merge with the traditional enterprise systems (517). The lack of a defined method of accessing EPTs benefits has also been a drawback in the use of the platform.EPT involves the use of technologies on electronic networks and practices to achieve and improve information exchange, electronic communication, and transaction. Achieving the processes require the use of private or public networks. On the other ha nd, internet procurement involves procuring of sales or services through the internet. EPTs only use the Internet as a compliment while for internet procurement it is a necessity. EPTs require a significant amount of investment to set up while internet procurement does not involve high cost to set up.EPTs require a method for information exchange necessitating setting up of information infrastructure. Internet procurement does not necessary require formation of relationships and link. The information infrastructure is hence not necessary to Internet procurement. However, internet procurement can be considered as a small-scale form of EPT (Quesada et al. 518).Quesada, Gioconda,  Ã‚  Gonza ´lez, Marvin., Mueller, James and Mueller,  Rene. â€Å"Impact of e-procurement on procurement practices and  performance."  Benchmarking: An International Journal 17.4 (2010): 516-538.

CIPD Essay Example | Topics and Well Written Essays - 750 words

CIPD - Essay Example letion of this session, participants would know the definition of decision making, its importance in the organization and how bad decisions can devastate an organization overnight. In the end of this session Managers would be asked to share their best and worst decisions after giving it a thought and the consequences they faced in both situations. Trainer should make notes about each participants and his / her ability to define the decisions and consequences. Each relevant example shared would add value to the participants learning. Rate the performance of the participants between 1 to 10 on the basis of their performance in the training. You have recently conducted an employee satisfaction survey on benefits provided by your employer. Based on the data you have to plan and execute certain HR interventions that can result in increased employee engagement and motivation. You have been asked to create a vision for your department. Something that should be aligned with company’s mission and values and can also predict the future and direction of your team and function. You hired an exceptional resource based on his strong credentials. You are absolutely sure that the incumbent would be a great addition to the already high performing team. On the first day of joining you get to know that your new star has had a huge argument with an existing star. You counsel them and realize that the existing differences are much too severe then you initially thought. You cannot afford to let go either of them. You have a resource whose arrival time is not according to the company policy. Even after verbal counselling and written warnings the incumbent fails to follow the rules. It is getting noticed and some team members are getting too casual with their arrival timings as well. You execute certain routine tasks every day. The tasks are all related to coordination and certain approvals are required based on the requests generated by internal customers. All these tasks are

Gary and Gretas Corporation Research Paper Example | Topics and Well Written Essays - 500 words

Gary and Gretas Corporation - Research Paper Example Gary and Greta have operated a loss for the previous five years meaning that their total expenses exceed the total income hence having a loss for purposes of tax. Unless my client is a loss attributing qualifying individuals, they will not be able to pass the loss (Hoffman, et, al, pg26). Gary and Greta have adapted to the use of the losses from these rental assets to offset the rental income they have been charging their corporation for operating in their home. My client has been carrying losses forward (Barkas, pg 41). The last three individual tax return, the grumpy have shown income from leasing office space to their corporation of $40,000, $24,000 and $22,000 losses. Losses incurred in the rental properties have been in a surplus of the proceeds from the rent of the offices hence the duo has a loss carryforward of some amount, section 448 (d) (2). They did offset the lease income with the losses from the rental properties (Brownlee, pg 20) section 6013. The corporation is an entity that is legally established under company’s laws. Qualities as a corporation for purposes of tax are based on the form of companies in most taxing jurisdiction (as defined in section 448(b) (2). Since Gary and Greta have a separate corporation, this means that tax may be imposed on the corporation as a separate entity from the two. In this scenario, both Gary and Greta are not subjected to tax on the corporation’s earnings until that point in which they are distributed. According to the Tax Act, these corporations may be taxed on their incomes and properties. We have a specific range of rates on taxable income as defined in the system. The spouse needs to keep records that do relate to the cost, income, and expenses. For instance, a price at which the house, apartment building and the condo were purchased, depreciation accumulated and the security deposits (Brownlee, pg 20). They will also be required to keep records of expenses involved such as maintenance and repair costs, cleaning, advertising, real estate taxes and mortgage interest expenses.

Template communication plan strategy for Nissan Motor Assignment

Template communication plan strategy for Nissan Motor - Assignment Example To achieve the company’s goal, Nissan Company need educate its customers so that they can alter their attitude and behavior to the benefits of the company needs of selling more automotive while still engages with its stakeholders. Tertiary audiences affect and influence the communication of the company to the customers and its shareholders. The Nissan competitors would want to know how the company is strategizing for the market so they can also make changes to their company’s strategies. Therefore, any decision that Nissan have to communicate to its customers and shareholders has to consideration of the effects it has on its competitors such as Toyota (Audience Strategy for All Professional Business Communication ). Nissan has one of the most valuable customers among the automotive manufacturing companies. They devout their life using Nissan made vehicles and other automobile products because they get the best products and services from the company. Nissan surprised one of their loyal customer, a Canadian woman, Ms. Karen Ackroyd with a new 2015 Nissan Micra (Nissan Motor Corporation, 2014a). This was as a result of her good perception toward attitude toward the company’s products. Therefore as demonstrated by Ackroyd, Nissan customers are engaged and respond to company’s communications. One of the main barriers to customer communication is the lack of sensitivity. The customer may be affected by another issue that may make him or her nonresponsive (Barriers to Effective Communication). Moreover, physical destructions such as a network problem, noise and bad formatting for email break down communication. Shareholders are the sensitive people to communicate to because they are keen on making return on their investment. Therefore, they take into account whatever is communicated with uttermost precaution. The lack of proper knowledge of

Executive Summaries Essay Example for Free

Executive Summaries Essay The executive summary is usually no longer than 10% of the original document. It can be anywhere from 1-10 pages long, depending on the reports length. Executive summaries are written literally for an executive who most likely DOES NOT have the time to read the original. †¢Executive summaries make a recommendation †¢Accuracy is essential because decisions will be made based on your summary by people who have not read the original †¢Executive summaries frequently summarize more than one document Types of Summaries Summaries written in order to recommend a specific course of action are executive summaries. Summaries that highlight the major points of a long piece are called abstracts. The purpose of an abstract is to allow readers to decide whether or not they want to read the longer text. View our Writing Guide about Abstracts Standard summary only refers to a summary of someone elses published work and is written for a variety of purposes. View our Writing Guide about Standard Summaries Processes for Writing an Executive Summary Executive summaries are typically written for longer reports. They should not be written until after your report is finished. Before writing your summary, try: †¢Summarizing the major sections of your report. You might even copy text from your report into the summary and then edit it down. †¢Talking aloud or even tape recording yourself summarizing sections of your report. Questions to Ask Yourself as You Write †¢What is your report about? †¢Why is it important? †¢What is included in the report? †¢What is included in each section? Concise Statement As a cover sheet to your document, an executive summary need not go into ANY mention of how you conducted your analysis and/or what youre basing your conclusion on. Instead, begin with a concise statement of the conclusion you reached after conducting your analysis and/or research is the paper that will be attached. For example, after a comparison of what other schools like CSU do about personal calls for faculty, you conclude that the CSU is charging for calls most other institutions do not. How you word the conclusion will differ depending on your audience and what they care most about. The following examples illustrate how the wording must change given an audiences needs. Example One Colorado State should discontinue the practice of charging faculty for personal calls. This is a good example if the people you work for are only interested in this issue. It begins with a summary of conclusions regarding only the CSU population. Example Two Because I have found that over 75% of comparable institutions do not charge for personal calls, I have concluded that our faculty is justified in objecting to this practice which should be seen as a perk for our faculty. This sentence provides unnecessary information about other institutions and/or why the faculty think they deserve to have these calls paid for. Your readers can get that information from the report. Further, the use of I is unnecessary since your readers already know who wrote the report. Writing Recommendations After beginning with a summary statement of your findings, the executive summary should go on to provide a specific recommendation for action geared toward your audience. For example, the report on charging for personal calls was requested by the presidents office, not the individual departments and colleges who actually determine policy. As a result, the recommendation for action is geared toward what the presidents office should do, not the other departments involved. To learn more about writing recommendations: After summarizing the entire article and/or research report(s), an executive  summary ends with a one or two line recommendation for action. Simple Formula Executive summaries frequently make use of transitional phrases to encapsulate the preceding information in the same sentence as the recommendation. The format can almost be envisioned as a formula: [transitional word] + [concise statement of information provided in summary], I recommend that [corporation, office, person in question] do [recommendations]. More Complex Recommendations In other cases, the recommendation might be complicated enough to justify a summary of causes for the recommendation. In this case, the recommendation paragraph usually begins with a summary of how the writer reached the recommendation. Example Susies Cookies began as a small business in Cleveland, Ohio which has expanded to include 45 stores throughout the Midwest. Plans have already been instituted to expand sales nationwide, using the same mall-concept marketing strategy which has proven successful in the Midwest. Despite these plans, Susies Cookies may be in danger of bankruptcy. Susies quadrupled its sales in the last two quarters, realizing a profit of $750,000 in the current year, an increase of $250,000 over the previous year, due to its increase in advertising. To realize equivalent sale figures nationwide, however, it is projected that advertising costs will increase by 200% for the first two years of the national expansions. Further, construction costs for the new stores are estimated to be 20 million dollars. The result of increased advertising and construction costs will put a substantial debt burden on Susies cookies, an estimated $750,00 to 1 million a year. Given that sales did not reach current levels in the Midwest until the 45 stores had been operating for five years, projected sales nationally will not cover expansion costs. As a result, Susies Cookies is likely to show a loss of almost $2 million for at least the next five years. Due to the high advertisement and development costs of national expansion. Susies Cookies may not be able to continue doing business in the future. Therefore, I recommend that Mrs. Fields does not participate in the hostile takeover  under consideration because the threat of competition will not be realized. Justification Finally, an executive summary provides an analysis and/or justification for the proposed action in terms the audience will consider important. In many cases, this might involve a monetary analysis as in the example to the right, but actions can be justified many ways, depending on the concerns of the audience and the topic of the report (e.g. for CSU these might include increase in student learning, better relationship with the community, etc.). justification for the recommendation by referring to information summarized. A recommendationà ¢Ã¢â€š ¬Ã¢â€ž ¢s justification is usually based on a reference to material already provided in the summary. In other cases, the justification for the recommendation might be complicated enough to justify a summary of causes for the justification. In this case, the recommendation paragraph usually begins with a summary of how the writer reached the conclusion that leads to the justification. Example Justification Based on the current number and length of long-distance personal calls by faculty, such a proposal would cost the university $150,000 annually. In comparison to the overall budget, this is a small amount, but one which might pay for itself in terms of faculty satisfaction and possible recruitment benefits. Example Susies Cookies began as a small business in Cleveland, Ohio which has expanded to include 45 stores throughout the Midwest. Plans have already been instituted to expand sales nationwide, using the same mall-concept marketing strategy which has proven successful in the Midwest. Despite these plans, Susies Cookies may be in danger of bankruptcy. Susies quadrupled its sales in the last two quarters, realizing a profit of $750,000 in the current year, an increase of $250,000 over the previous year, due to its increase in advertising. To realize equivalent sale figures nationwide, however, it is projected that advertising costs will increase by 200% for the first two years of the national expansions. Further, construction costs for the new stores are estimated to be 20 million dollars. The result of increased advertising and construction costs will put a substantial debt  burden on Susies cookies, an estimated $750,00 to 1 million a year. Given that sales did not reach current levels in the Midwest until the 45 stores had been operating for five years, projected sales nationally will not cover expansion costs. As a result, Susies Cookies is likely to show a loss of almost $2 million for at least the next five years. Due to the high advertisement and development costs of national expansion. Susies Cookies may not be able to continue doing business in the future. Therefore, I recommend that Mrs. Fields does not participate in the hostile takeover under consideration because the threat of competition will not be realized. Example Executive Summary The Mountain Resort charges below average rental rates. (concise statement of findings) The attached report recommends a 20% increase in price for the following equipment: 1. downhill skis, 2. telemark skis, 3. boots/shoes for downhill, telemark, and cross-country skis. (specific recommendation for action) Based on average rental business for 1992-1995, these increases would generate an annual rental profit for Mountainview of $750,000. This figure represents an overall gain of $150,000 over current rental profits.(justification for proposed action) Additional Resources Other Writing Guides are available to help you write executive summaries. Choose any of the following for more information: †¢Purpose †¢Audience †¢Organization