The Debate On The House Of Lords - 1917 Words

The prospect for change in the House of lords has been an endless debate in British politics. The structure of the Chamber has bought about a significant argument for a transformative change in its composition. The upper chamber has already experienced some reformations over the last 100 years, including the Life Peerages Act (1958) and the Lords Act of 1999. The Lords Act reduced the number of hereditary peers to 92 members. This was seen as a significant amendment but academics claim a greater change is needed to establish a more democratic and effective body (Seidle, 2003). Brazier argues the House of Lords continues to be â€Å"unelected, unrepresentative and unaccountable† (2008, p. 66). The current composition of the Lords consists of mostly appointed peers, known as life peers, whom are appointed by the Prime Minister. There are currently 707 life peers and 88 hereditary peers. Most importantly, the chamber includes only 26 bishops which remain the only elected members (Parliament UK (2015). This significant proportion suggests the necessity for reforming the composition of the Lords. This essay will assess the merits of switching to a fully-elected House of Lords. I will use the elected U.S. Senate to assess whether a fully-elected upper house would be an effective reform. The Conservative-Liberal Democrat coalition in 2010 agreed â€Å"to bring forward proposals for a wholly or mainly elected upper chamber on the basis of proportional representation† (Russell, 2013, p. 265).Show MoreRelatedMother of Parliaments1637 Words   |  7 Pagessince the downfall of Rome, she was the first to introduce a workable body, an assembly of elected representatives of the people with the authority to resolve social and economic problems by free debate leading to the making of law. The Parliament, consisting of the House of Commons and the House of Lords, is the centre of British politics. One of the fundamental principles of the unwritten constitution is the sovereignty of Parliament. It means that Parliament has unlimited power in the legislativeRead MoreThe House of Lords Is Now More Effective Than the House of Commons in Checking Government Power. Discuss1312 Words   |  6 PagesThe House of Lords is now more effective than the House of Commons in checking government power. Discuss In theory the House of Commons is the dominant chamber as it is elected while the House of Lords plays more of a revising role, issues to be considered include the powers of each chambers, the fact the House of Lords is more independently minded and the impact of the whips. It will ultimately be argued that the House of Commons remains far more effective due to having greater powers in checkingRead MoreBill Is A Proposal For A New Law1138 Words   |  5 Pagesknown as bill. Hence, bill is a proposal for a new law, or a proposal to change and existing law, presented for debate before Parliament. Bill has to go through different processes to be enacted into law which is know as an Act or Statute. Green Paper: They are the consultation document prepared by the government with the aim to allow people both inside and outside parliament to debate the subject and give the department feedback on its suggestion. White Paper: They set out the details of futureRead MoreHow The House Of Lords Be Reformed?1119 Words   |  5 PagesHow might the House of Lords be reformed? Britain is the short history of the country in the world. But Britain was the first country to establish a parliamentary system in the world, and was the first national bicameral appear. As the birthplace of modern political system, preserving seven hundred years of the British House of Lords system seems embarrassed. As the second chamber of the British Parliament,the House of Lords members has resigned by queen rather than elected. For a long time, didRead MoreEvaluate the Advantages and Disadvantages of an Elected Second Chamber1012 Words   |  5 Pagesthe Parliament Act 1911 envisaged reforming the composition of the House of Lords to create a fully-elected Chamber.† To date all attempts have been unsuccessful. Explain the difficulties entailed in reforming the composition of the Lords and evaluate the advantages and disadvantages of an elected second chamber. In the United Kingdom, the Upper House- the House of Lords is currently an unelected chamber. It argues that the House itself is not democratic or representative at all and this problemRead MoreThe Uk Parliament Is Increasingly Dominated by the Executive1553 Words   |  7 Pages‘Parliament is increasingly dominated by the executive’. Discuss [16] The word parliament derives from a word loosely translated as ‘to talk’ or ‘to deliberate’. The UK Parliament consists officially of the two Houses of Parliament: the Lords and the Commons and the monarch, which by convention, delegates his or her authority to a group of ministers known as the executive. The role of parliament is mainly to legislate and to govern the United Kingdom through elected representatives. However theRead MoreThe Political System Of The Uk1641 Words   |  7 PagesThe Political system in the UK is a Parliamentary democracy and consists of two chambers, the House of Commons and the House of Lords. The House of Commons are democratically elected members of Parliament, whereas, the House of Lords consist of members appointed due to their status, title or contribution to society. Both the House of Commons and Lords are collectively known as Parliament. Parliament is the highest law making body of the land, and is commonly referred to as Parliamentary supremacyRead MoreHow Government Policies Are Developed Unit 1 M4 Public Servicesa745 Words   |  3 Pagesall aspects of the policy making process. There are many different levels of government which exist and have a direct or indirect impact on people’s lives. The levels of government are Central, (which involve the Monarchy, the House of Commons, and the House of Lords), Regional, (which involve Devolved parliaments) and Local, (which involve Local authorities, country councils and Metropolitan councils). Each level contains a variety of different organisations and branches of government which helpRead MoreBritish Parliament And The Lords Of Commons1600 Words   |  7 Pagesto be the ‘heart of UK Government’ (Leach, Coxall, and Robins, 2011) and is made up of three main components: The monarchy, The House Of Commons and The House Of Lords. It has multiple key features which contribute to the successful workings of Government. The role of the MP’s and the functions in which they carry out is a major contribution to UK parliament. The House of Commons are known to be the most dominant chamber in parliament and all 650 members are elected by the British people to speakRead MoreParliamentary Law And The House Of Commons1543 Words   |  7 PagesGovernment has a majority of MPs in the House of Commons it can vote out any private members’ bill that do not fit to their political agenda. Furthermore Very little of Parliamentary time is allocated to private members’ bills. Only a small amount of private members’ bills are enacted each year. In 2000/10 only five private members’ bills made it into the book of statutes. Undemocratic meaning neither the House of Lords or the Queen is elected so therefore they should not both be able to have the

Benefits And Treatment Of Dissociative Identity Disorder

Diazepam Paired With Psychotherapy Dissociative Identity Disorder is a disorder that is hardly talked about, however has extreme effects on patients that suffer with it. However, this topic is important because it can lead to finding treatments that may be more effective for patients with DID. Past studies have shown that the main treatment for Dissociative Identity Disorder usually involves therapy. The most popular types of therapy are psychotherapy, hypnotherapy, and family therapy. Treatment for DID has a specific purpose which is to unite an individual with their personalities, and form a functional identity (Pais, 2009). Additionally, a strength of past studies is that they usually do a follow up on patients. Another strength is that the participants are usually all of different ages. One limitation is that there is never enough participants for research, another limitation is that there aren’t many treatment options to try on patients. Furthermore, is diazepam useful w hen paired with psychotherapy? Moreover, my study will be unique because there has only been one case that tried lorazepam, which is a similar drug to diazepam, and it proved to be successful (Mushtaq, Shoib, Arif, Shah, Mushtaq, 2014). Also, my study will have more than one patient, to have more accurate results. Finally, diazepam and psychotherapy could be a good treatment for DID. Method Participants/Subjects ItShow MoreRelatedDissociative Identity Disorder (Did) Is A Psychological1005 Words   |  5 PagesDissociative identity disorder (DID) is a psychological condition in which a person will create one or more alternate identities. DID (formerly known as multiple personality disorder) is just one of three dissociative disorders. This disorder is set apart by the way the identities â€Å"switch† from one to another. Patients who suffer from dissociative identity disorder can often lead normal lives when diagnosed properly and treated accordingly; sometimes, they cannot. People suffering from dissociativeRead MoreThe Treatment Of Dissociative Identity Disorder Essay1283 Words   |  6 PagesThe treatment of dissociative identity disorder can be very challenging. The purpose of most treatment is the integration of all the personalities into one coherent personality. The process starts by identifying the functions of each personality and then helping each personality confront , develop coping skills, and work through the trauma that led them to this disorder. There have been few studies that have empirical data on the treatment of dissociative identity disorder. One study that was ableRead MoreDissociative Disorders863 Words   |  4 PagesThe Dissociative Disorders category of the DSM-IV-TR, is characterized by a disruption in the functions of perception, identity, consciousness, or memory. The disorders in the Dissociative Disorders category include Dissociative Amnesia, Dissociative Fugue, Dissociative Identity Disorder (DID), Depersonalization Disorder and Dissociative Disorder Not Otherwise Specified. All of the disorders in the Dissociative Disorders category need to be distinguished from conditions which are due to a GeneralRead MoreDissociative Identity Disorder Essay632 Words   |  3 PagesDissociative Identity Disorder Sexual molestation, beating, neglect, burning, and verbal abuse. All of these horrible happenings are believed to be linked to a condition known as Multiple personality disorder (MPD). Multiple personality disorder, also known as dissociative identity disorder, is a mental illness in which a person has two or more identities or personalities. Single personalities randomly take control of the individuals behavior. Usually, the sufferer gives the personalities theirRead MoreDissociative Identity Disorder Among College Counseling Clients872 Words   |  4 Pages Dissociative Identity Disorder Jessica Whitworth Brown Mackie College â€Æ' Dissociative Identity Disorder Dissociative identity disorder can be diagnosed with, â€Å"the presence of two of more distinct identities or personalities states (each with its own relatively enduring pattern of perceiving, relating to, and thinking about the environment and self), b. at least two of these identities of personality states recurrently take control of the person’s behavior, c. inability to recall importantRead MoreEssay about The Many Faces of Dissociative Identity Disorder1845 Words   |  8 PagesFaces of Dissociative Identity Disorder Abstract This research paper aims to explore the mental disease known as Dissociative Identity Disorder (DID), previously known as multiple personality disorder. I explore the meaning, symptoms, and effects of DID. My research describes those diagnosed with DID and the probable reasons of why they have the disorder. This study also explains the many different treatments and the effects those treatments might have on a person that has the disorder. I includeRead MoreCriminal Responsibility in Individuals with Dissociative Identity Disorder3385 Words   |  14 Pagesdefendant will make a claim that they are not guilty by reason of insanity, or in other words, they have deficient and impaired cognitive and mental capabilities. These mental health problems associated with insanity are caused by psychopathological disorders, which may have led to their dysfunction. What separates this from a regular plead of ‘diminished capacity’ is that a plea of insanity is a full defense rather t han just a partial defense (Legal information institute, n.d.). With the diminished capacityRead MoreEssay on Dissociative Identity Disorder2044 Words   |  9 Pagessymptoms of this unique disorder, as well as the potential causes and treatments utilized to benefit the patient. The fascinating disorder formerly known as Multiple Personality Disorder is now called Dissociative Identity Disorder. It is indeed unusual and certainly the least diagnosed out of all of the dissociative disorders. This disorder is quite controversial as there are many professionals within the mental health field who question the validity of this disorder. Many years can actuallyRead MoreHope For The Amazing Hulk Ulibarri 11571 Words   |  7 Pagesfollowed by withdrawn and confused periods while emotional and physical control is regained by Bruce. These behaviors are a result of physical and emotional abuse as a child and a triggering traumatic event causing the personality split. The split in identities happened violently as Bruce was exposed to a gamma bomb explosion allowing his withheld emotions to emerge into the rage driven Hulk. I believe with time, hard work, and dedication, the patient can learn to regain some control and cope with hisRead MorePsychological Eleme nts in â€Å"The Machinist† Essay example1811 Words   |  8 PagesPopular films are replete with characters that possess symptoms indicating severe psychological disorders. In the film â€Å"The Machinist†, the main character displays many symptoms, indicating more than one disorder. This essay will discuss the character’s background, symptoms, and actions in order to attempt to provide an appropriate psychological diagnosis. It is important to remember that filmmakers do not strictly follow the criteria found within the DSM, but any diagnosis found within this essay

Influences Woman Free Essays

ence womanPlease discuss the relationship between desire and permission to have sex. Is desire necessary for permission? Is permission necessary for desire? What if someone is torn between having desire but not permission—what recourse does he or she have? To see the relationship between desire and permission to have sex I would like to start with ‘desire’, so what is desire – its sense of longing for a person or object or hoping for an outcome. Desire is the fire that sets action aflame. We will write a custom essay sample on Influences Woman or any similar topic only for you Order Now When a person desires something or someone, their sense of longing is excited by the enjoyment or the thought of the item or person, and they want to take actions to obtain their goal. I think the relationship between desire and sex, is a sexual desire that involves the lustful, sexually passionate feelings people have for each other. Sexual desire is a very intense and powerful emotion; it can cloud one’s judgmental and prompt risk-taking. For example, man’s sexual desire is typically omnipresent, ready to spring into action at the slightest hint of a sexual encounter. His desire is, for all practical purposes, an automatic response, requiring nothing more than suggestion. His goal is sexual gratification; most typically, self-gratification and his thoughts generally are of pleasure rather than intimacy and relationship. If to talk about women†¦we are complex beings. We differ greatly from men and even between ourselves when it comes to feeling and experiencing sexual desire. If we are to comprehend the true nature of our sexual desire, we must appreciate the role of the female sex standard. Our sexual desire lies deep within our souls; slumbering, awaiting an awakening that requires a specific degree of commitment and psychic receptivity on behalf of our partner. It is anything but automatic. Our goal is intimacy, relationship, and ultimately, transformation of our lover. Our thoughts too are of pleasure, but in a different context—we relish pleasure, not so much for itself, but for the transformation it brings to our partner. In my opinion desire doesn’t need permission or permission for desire. Your desire†¦the longing to do and act†¦is all the permission you need. The moment that the wanting of a new, more delicious form of expression rears its glorious head, you have all the permission you will ever  need. Willingness and permission must be communicated clearly and unambiguously. Just because a person fails to resist sexual desires does not mean that s/he is willing, and that’s when the person have to find other resources like, fantasizing, masturbating or having a nocturnal orgasms (orgasm during sleep) . How to cite Influences Woman, Essay examples

Profit Allocation Market

Question: Write an essay on estimations and comparisons the risks. Answer: The ratio provides an in-depth knowledge about the market price of steel and tubes. It has been observed that the pricing strategy for its steel product is high in comparison to the price prevailing in the market and other competing firms. It is noteworthy to underpin that the organisation may find it difficult to penetrate into the market into other nation market since it has high pricing policies. It is important to determine that market pricing is an important factor in determining the companys market penetration strategy. If the business is dependent on the heavy manufacturing plant it needs to re-consider its pricing strategies (Hull, 2014). Higher overhead cost for 15mm bar: It has been observed that the cost of overhead has been very high for 15m bars. It is understood that the indirect cost of overhead is higher than the direct cost of allocation. The reasons for such misstatement are the improper allocation of cost of overhead under various heads of direct and indirect costs. The direct cost allocated for the direct cost of 15m bar is observed as $909 which is seen as the highest in compare to the 9m and 12m which is only $715 and $ 860. The company has already set its pricing strategies at a higher level and if it further increases its allocation of the overhead price then the company will lag behind in competition in compared to the other companies in the market. As the price will exceed the competitors price. (Sage, 2015). Profit allocation should be in accordance to the market: Improper allocation of selling general and administration expenses: It is understood that improper allocation of selling and administration expenses creates an unwanted burden over the cost of allocation, which is ultimately reflected in the selling and distribution overhead. The table reflects that the amount of selling and distribution overhead. It has been stated that the company does not follows a standard form of profit allocation and this leads to improper revenue generation of the business. The identification of such risks could poses a threat for the company as in the long run direct cost though tends be uniform but the indirect cost is variable element. This may fail to provide the organisation a clear picture regarding the financial stability. (Sadgrove, 2015). Moreover, the companies dealing with multiple lines of product, it is observed that the product dealing with the lowest size of the like 9m bars has more number of sale than the higher size of products like 15m bars. In this way we can see that the company will be able to increase the gross profit ratio if it increases the sale of the 9m bars as the sale of such category of items will further increase. On the other hand if the company decrease the price of the 15m bars then it will be able to increase the sale of such products to some extent can earn more profits. Re-examination of 9mm bar cost of production: It is assumed that the competitors also charge the profit rate more or less similar to the rate of the organisation. From the above stated chart it has been observed that the cost of 12 m bars and 15 m bars used to maintain the moderate difference from the selling price in relation to the competitors. Whereas, the cost of 9m bars is very close to the selling price of the competitors. Hence, it can be stated that the production cost of 9m bars are not at par with the average industry cost. The above stated analysis states that such factors could be considered as one of their potential business risks (Kendrick, 2015). We can also observe that the in case of the 9m bars the difference with the competitors price is the highest with difference of amount $417.50. This is a large gap when compared to the competitors prices. In order to bridge the difference the company needs to see the various costs allocating in the direct and indirect overheads and reduce the cost of production. It is evident that the competitors are still able to earn huge amount of profits even by setting the prices lower than Steel tubes. The difference of the competitors price in case of 12m and15m bars is $ 300 and $287.50. So even if the company reduces the prices to some level still it will be able to properly allocate its profits and compensate the lower profit earned with the 9m bars. The operating performances of the roofing product segment are evaluated in accordance to the cost efficiency profitability, material usage and labour efficiency of each roofing product. Cost Efficiency Profitability:- From the broader aspect, the performance of any product or service is judged by the profitability parameter. The ultimate goal of every business is to optimize its profit. On the other hand, the amount of profit use to depend on the production cost and the profit policies of the organization. Therefore, to measure the performance of the operation, both the cost of production, related expenses and the profit or loss, generated from the operation should analyzed with utmost care. The amount of cost, sales and profits of the roofing products are compared in the following graph:- From the above graph, it is clear that the cost of goods sold of Albany is lowest and Upper Hut use to have the highest cost of goods sold. The cost of Manukau and Hamilton are moderate and almost at par with each other. Manukau use to have highest sales figures. Next in the list are Albany, Upper Hut and Hamilton. The gross profits of the products also follow the same trend. It can be explained from the analysis that from the cost perspective, though, Albany and Manukau include lower cost than Hamilton and Upperhut, these two products generate more sales amount and provide more gross profit than the other two products. It implies that Hamilton and Upperhut are less profitable for the For further analysis, the gross margin ratio and the operating margin ratio are presented below along with graphical representations:- Particulars Albany Manukau Hamilton Upper Hutt Gross Margin Ratio 0.42574592 0.426400134 0.348156824 0.394966206 Operating Margin Ratio -0.0006741 0.017407249 0.002280771 -0.023233483 The above charts denote that Upperhut has generated net deficit after the deduction of other non-operating expenses. Though Albany has provided high gross profits, it has also generated deficit. It indicates that the non-operating expenses of the business are not properly allocated or spent effectively. Material Usage Efficiency:- The cost profit can be effected by various factors. In the above charts, it has been observed that the cost of goods sold of Hamilton and Upperhut is higher than the other two products, but, both the products has failed to generate high sales volume to cover the additional costs. The major part of the cost of goods sold is consisted by the cost of materials. Hence, to determine the actual reasons for the higher costs, the material usages for each product should also be analyzed (Mattes et al., 2013) The production capacity and the actual production of each products are compared below:- Particulars Albany Manukau Hamilton Upper Hutt Capacity (kgs) 15,608 20,273 18,216 21,806 Production (kgs) 10,460 15,494 15,819 15,246 Apart from the capacity, the material wastage of the four products are also scrutinized in the following chart:- The graph indicates that Albany and Uppercut have the higher percentage of wastage in comparison to other products. Labour Efficiency:- The labour cost also has to be analyzed, as apart from material, manufacturing cost includes higher amount of labour cost also. The following chart graph helps to represent the labour efficiency of each product:- Particulars Albany Manukau Hamilton Upper Hutt Labor Overtime 5.00% 12.00% 0.00% 5.00% Idle time 27% 14% 0% 21% Admin support staff (number) 3 4 4 3 Amongst the four products, there is no idle time and labour overtime for Hamilton. The not very high. Whereas, the idle time rates of Albany and Upperhut are very high and the differences with the labour overtime are also very high (Wu et al., 2013). Effects of the material usage and labour efficiency variance The above analysis shows that the wastage of Albany and Upper Hart has been the highest and rate of variance in terms of capacity and production is also high. Due to this variance of capacity and production amount although the company is able earn gross profit but it incurs net loss. Another reason for this difference in profit has been seen due to increased amount of idle time for both Albany and upper hart. It has been observed that the labours are inefficient due to the idle time and variance in case of both Albany and upper hart. The wastage further implies that the labours are not able to properly utilize the available resources. Action plan for new product: Detailed recommendations of the action plan for improving the business: The sections of the company Albany and upper hart are not utilizing the resources efficiently. It has been observed that the gross profit margin of the Hamilton section is the lowest and company should take effective action in order to control the various cost constraints in order to maintain the costs related to materials and direct labor. It has been also seen that the cost of goods sold of the upper Hutt is highest and it should take measure to control the cost components for the same. Whereas cost of goods sold of Albany is low. In terms of materials usage it has been observed that Upper Hutt utilizes highest amount of resources and gives least amount of production. Business planning: The study highlights that Steel and tube ltd has ignored the areas of strategic planning for the last three years. It is evident that the operating results are obtained and lack of administration is major elements to be considered. On the other hand it is note the absence of proper planning procedure is contributing factor of the down turn of the business (Laguna, Marklund, 2013). Recommendations: The directors and the owners should review the existing mode of functional operations and develop a strategic planning approach for long term business perspective. Once the goals have been set the directors and the executives concerned with the day to day operations of the business. The owner concerned must hold up meeting with the staff members to discuss the goals and objective of the business. An implementation plan must be developed by the business to keep a track of the policies in order to measure the functional operation personality of the business so that it can ensure that the results are within the objective of the business. Financial: The present budget that has been placed for operations is not reflecting the true affair of the business. Such leads to the financial measure, which is not in line of the current activities of the operations. Recommendations Once the areas of strategic planning are implemented, a new budget should be developed to align with the financial strategies and plan which needs to be addressed to obtain the financial outcomes for long-term business plans. Forecasting the both the elements of the statement of profit and loss account and cash flow statement should be prepared on monthly basis to ensure the that the short term plans for strategic planning are in accordance with the objectives of the business. After trading for a period of six months under the new strategic plan, an in depth review of the operations results should be determined to assure that the co-operation will yield result to business profitability. Efficient use of resources: Productivity: Analysis of staffing indicated that the degree of staffing was highly one of the benchmark, hence of the staffing and their productivity are major area of concern. Productivity is one of the elements of sales income in order to increase the productivity an increase or decrease in sales is necessary. When the staff roaster was reviewed in contrast to the daily trading it was viewed that the lowest number of staff were present during the highest trading days. This highlights that current policies for weekends was allowed for only one member to provide the service during the peak production seasons (Rao, 2014). Recommendations: A detailed structure of staffing and the responsibilities should be used to counter such issues to determine the viability of such operations. Key responsibilities should be shared with the staff members where possible. Creating a position of description for all staff members as the roles of all the members are to be documented with the position describing the areas to be agreed with each other staff members. Implementing the accountability through the key performance indicator for each of the staff members. Working capital management: Stock management: Gross margin of profit for the current year has been on declining from the previous year which is below the bench mark of the data given. Is has been observed that there is a substantial increase in sales and it appears that reduction will be due to stock issues (Ivers et al., 2013). Recommendations: Though the mark up on the stocks were adjusted twice during the current fiscal year to reflect the higher purchase price of goods for further analysis to increase the gross margin highlighted in order to increase the gross margin in freight. Included in the cost of goods sold to write off during the financial year as this can be recognised that destroyed stock are identified as an unaccounted losses is can be realised at stock undertaking. The CEO needs to consider various types of internal and external risks for the financial year 2016. Tubes and steel needs to control various activities which generally include approvals, authorizations, performance reviews and segmentation of the various roles within the organization. The understanding of the internal risks ensures that the financial information obtained related to various products is accurate and reliable and facilitate in achievement of the various business objectives. In order to implement good internal control the CEO of the company should monitor the cost constraints of all sizes of the steel bars which are needed for production. It also needs to consider the internal prices policies of 9m, 12m and 15m steel bars. For effective implementation of the internal risks the company needs to communicate the various risk at staff level and breakdown the internal controls. The external risks are typically those risks which the companies dont have any control and they are driven by the market forces. The company is likely to face the risks of increased completion in the steel industry such as Arcelor Mittal, Hebei Steel Group, Nippon Steel and Sumitomo Metal Corporation. Due to increased cost of production and the company is bound to face fierce completion in the steel section. The company will also face competition from tyre companies such as Bridgestone, and Goodyear. The management of external risk has little to do with controlling he external factors and more to do with mitigating the risks. The CEO should always keep himself updated with the various potential market risks so that it is able to increase its returns and gross profit margin for the year 2016 (sterle, 2013). Pricing: Pricing forms an important part of profitability for Steel and tubes as business firms depends upon the products and price of the product. It is important to assure that pricing and selling offers more profit to the business. Implementing appropriate pricing policies and reviewing it on regular basis which must be in accordance with the line of cost. The executives and the managers must be taking the initiative about how establish balance between the pricing strategies and range of products. In order to continuously improve the performance, Steel Tubes needs to evaluate its operations or processes related to products, services and marketing strategies. In order to evaluate the performance of the business Steel Tubes needs to adopt benchmarking strategies. It needs to compare its performance with various other companies in the market. The various performance metrics of the evaluation and benchmarking assists the business operations or processes to become more productive and efficient in their operations (Haney et al., 2013). The single-measure based on the gap analysis is used as fundamental technique in the performance evaluation. The single output or input measures is based on the evaluation of the performance on the basis of financial ratios. The roofing products based on the financial rations suggests that fixed asset turnover (FAT) for the Albany product has been the highest with FAT ratio of 10.93, we also see the Hamilton products is lowest with only 5.25 units of FAT. The return on investment of roofing products states that the highest return that the company has been able to earn is from Albany and Manukau (Zhu, J. 2014). The costing information further states that the company has born highest indirect cost for 15m bar. The company has also incurred the highest amount of selling and general expenses from 15m bar. Based on the available information the company needs to reduce the costs of the indirect expenses of the 15m bars and also control its production cost related to the 15m bars. Reference list: Haney, A. B., Pollitt, M. G. (2013). International benchmarking of electricity transmission by regulators: A contrast between theory and practice?. Energy Policy, 62, 267-281. Hull, J. C. (2014).The evaluation of risk in business investment. Elsevier. Ivers, N.M., Sales, A., Colquhoun, H., Michie, S., Foy, R., Francis, J.J. and Grimshaw, J.M., (2014). No more business as usualwith audit and feedback interventions: towards an agenda for a reinvigorated intervention.Implementation Science,9(1), pp.1-8. Kendrick, T. 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