COLLEGE OF BANKING AND FINANCIAL STUDIES
DEPARTMENT OF PROFESSIONAL STUDIES
Assignment front sheet
Assignment – II
Qualification
Unit number and title
Pearson BTEC Level 5 HND Diploma in Business
Unit 15: Managing Business Activities to Achieve
Results
Semester
Batch
III
Spring 2016
Student name
Assessor name
Student No.
Mr. Vaheed
Internal Verifier (IV) name
Mr HH Siddique
Date issued
th
24
Completion date
April 2016
Assignment title
Learning
Outcome
Learning
outcome
th
29
LO3
Assessment
Criteria
3.2
3.3
3.4
4.1
LO4
Be able to
manage health
and safety in
the workplace
May 2016
Managing Business Activities to Achieve Results
3.1
Be able to
monitor
appropriate
systems to
improve
organisational
performance
Submitted on
4.2
4.3
4.4
In this assessment you will have the
opportunity to present evidence that
shows you are able to:
Design systems to manage and monitor
quality standards specified by the
organisation
Demonstrate a quality culture to ensure
continuous monitoring, evaluation and
development of the process
Recommend improvements which align
with the organisation’s objectives and goals
and which result in improvements
Report on the wider implications of
proposed changes within the organisation
Carry out risk assessments as required by
legislation, regulation and organizational
requirements ensuring appropriate action is
taken
Demonstrate that health and safety
regulations and legislation applicable in
specific work situations are correctly and
effectively applied
Carry out a systematic review of
organisational health and safety policies
and procedures in order to ensure they are
effective and compliant
Carry out practical application of health and
safety policies and procedures in the
workplace.
Task Evidence
no. (Page no)
8
9
10
11
12
13
14
15
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Learner declaration
I certify that the work submitted for this assignment is my own and research sources are fully
acknowledged.
Student signature:
Date:
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Source: Customised by CBFS@PSD@HND based on Pearson BTEC format: Annexure 5
In addition to the above PASS criteria, this assignment gives you the opportunity to submit evidence in order to achieve the
following MERIT and DISTINCTION grades
Grade Descriptor
M1 Identify and apply
strategies to find
appropriate solutions
Indicative characteristic/s
Effective judgements have
been made.
An effective approach to study
and research has been applied
A range of sources of
M2 Select / design and information has been used
apply appropriate
methods / techniques
Contextualisation
An effective judgement made on design of the quality systems (Task 8); an effective
approach to study to choose the appropriate performance indicators for Alamarai
company (Task 10); and make effective judgements compliance of health and safety
policies at College of Banking and Financial Studies (Task 14).
A range of sources of information used in each stage for improving quality for the
chosen department at Almarai (Task 9); process and synthesise complex information
while carrying out the risk assessment at the College of Banking and Financial Studies
(Task 12); and use a range of sources of information on the applicable health and
safety regulations and legislations for the chosen work situation at the College of
Banking and Financial Studies (Task 13).
Apply the appropriate structure and approach in writing the report to the management
of Almarai company on the proposed changes in work practices that is possible owing
M3 Present and
The appropriate structure and
to the proposed changes (Task 11); and appropriate structure and approach has been
communicate
approach has been used
applied while carrying out the application of health and safety policies and procedures
appropriate findings
at College of Banking and Financial Studies (Task 15).
Validation of the results of balanced score card for Almarai company (Task 10);
D1 Use critical
Conclusions have been arrived propose realistic improvements achievable based on the proposed changes in work
reflection to evaluate at through synthesis of ideas
practices (Task 11); and the validity of results has been evaluated using defined
own work and justify and have been justified
criteria as specified in the health and safety regulations and legislations for the chosen
valid conclusions
work situation at the College of Banking and Financial Studies (Task 13).
Recognising the importance of interdependence among the eight stages for improving
D2 Take responsibility The importance of
the quality for the chosen department at Almarai (Task 9); and demonstrate autonomy
interdependence has been
for managing and
while carrying out the risk assessment at the College of Banking and Financial Studies
recognised and achieved
organising activities
(Task 12).
Ideas generated and decisions taken regarding the appropriateness of the quality
D3 Demonstrate
convergent /lateral / Ideas have been generated and systems (Task 8); and demonstrate the application of convergent and lateral thinking
while reviewing the compliance of health and safety policies at College of Banking and
creative thinking
decisions have been taken
Financial Studies (Task 14).
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Source: Customised by CBFS@PSD@HND based on Pearson BTEC format: Annexure 5
Assignment brief
Purpose of this assignment
This assignment is designed to provide learners with understanding and skills required to manage their
activities in the business workplace and to improve their effectiveness and efficiency.
Task 8 – LO3 - Assessment Criteria 3.1 (P, M1, D3):
You have been appointed as ISO verifier in Almarai company. Design a system to manage and monitor
quality standards specified by the organisation
To achieve pass you must;
Definition of quality systems in reference to ISO.
The importance of the quality systems in a business environment.
Design a quality system at different stage – product design, process design and control process.
To achieve M1, you must make effective judgements on design of the quality systems.
To achieve D3, you must have ideas generated and decisions taken regarding the appropriateness of
the quality systems.
Task 9 – LO3 - Assessment Criteria 3.2 (P, M2, D2):
Demonstrate how the quality culture followed by Almarai company can ensure continuous monitoring,
evaluation and development of its process for improving quality.
To achieve pass you must;
Discuss the philosophy of TQM, principles of TQM, principles of continuous improvement.
List the tools and techniques commonly adopted in the process of TQM.
Demonstrate using Holmes eight stage model for improving quality for any department of
Almarai company
To achieve M2, you would have used a range of sources of information in each stage for improving
quality for the chosen department at Almarai.
To achieve D2, you should recognize the importance of interdependence among the eight stages for
improving the quality for the chosen department at Almarai.
Task 10 – LO3 - Assessment Criteria 3.3 (P, M1, D1):
Recommend improvements for Almarai company, which aligns with its objectives, goals and those resulting
in improvements
To achieve pass you must,
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Identify the operational performance indicators based on which recommendations for
improvements can be based on.
Based on the choosen performance indicators integrate the various features of corporate
success brought in by the recommendations that align to Almarai objectives and goals using the
balanced score card.
To achieve M1, you would have made an effective approach to study to choose the appropriate
performance indicators for Alamarai company.
To achieve D1, you should validate the results of balanced score card for Almarai company.
Task 11 – LO3 - Assessment Criteria 3.4 (P, M2, D1):
Write a brief report on the wider implications of proposed changes within Almarai company.
To achieve pass you must;
Explain the forces of change and – environmental, technology, structure and culture.
Write a brief report to the management of Almarai Company on the proposed changes in work
practices that is possible owing to the proposed changes.
To achieve M3, you would apply the appropriate structure and approach in writing the report to the
management of Almarai company on the proposed changes in work practices that is possible owing to
the proposed changes.
To achieve D1, you should propose realistic improvements achievable based on the proposed changes
in work practices.
Task 12 – LO4 - Assessment Criteria 4.1 (P, M3, D2):
Carry out risk assessments at the College of Banking and Financial Studies as required by legislation,
regulation and organizational requirements ensuring appropriate action is taken
To achieve pass you must;
Explain risk assessment as a legal requirement and its benefits.
Using “five steps to risk assessment”, carry out the risk assessment at the College of Banking
and Financial Studies.
To achieve M2, you must process and synthesise complex information while carrying out the risk
assessment at the College of Banking and Financial Studies.
To achieve D2, you must demonstrate autonomy while carrying out the risk assessment at the College
of Banking and Financial Studies.
Task 13 – LO4 - Assessment Criteria 4.2 (P, M2, D1):
Demonstrate that health and safety regulations and legislation applicable in specific work situations at
College of Banking and Financial Studies are correctly and effectively applied
To achieve pass you must;
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Source: Customised by CBFS@PSD@HND based on Pearson BTEC format: Annexure 5
Demonstration should cover the major legislation implications including Health and Safety at
Work Act 1974, the Health and Safety (First Aid) Regulations 1981, and the Health and Safety
(Safety Signs and Signals) Regulations 1996.
To achieve M2, you must use a range of sources of information on the applicable health and safety
regulations and legislations for the chosen work situation at the College of Banking and Financial
Studies.
To achieve D1, the validity of results has been evaluated using defined criteria as specified in the
health and safety regulations and legislations for the chosen work situation at the College of Banking
and Financial Studies.
Task 14 – LO4 - Assessment Criteria 4.3 (P, M1, D3):
Carry out a systematic review of organisational health and safety policies and procedures in order to
ensure they are effective and compliant at the College of Banking and Financial Studies.
To achieve pass you must;
List the monitoring methods that can be applied for reviewing organisational health and safety
policies.
Carry out the review using any one of the monitoring methods on organisational health and
safety policies and procedures in order to ensure they are effective and complaint at College of
Banking and Financial Studies.
To achieve M1, you should make effective judgements compliance of health and safety policies at
College of Banking and Financial Studies.
To achieve D3, you should demonstrate the application of convergent and lateral thinking while
reviewing the compliance of health and safety policies at College of Banking and Financial Studies.
Task 15 – LO4 - Assessment Criteria 4.4 (P, M3):
Carry out practical application of health and safety policies and procedures at the College of Banking and
Financial Studies.
To achieve pass you must;
List the essential features of a good health and safety policy at a work place.
Carry out a brief comparison on the College of Banking and Financial Studies health and safety
policy with essential features to ensure practical application of health and safety policy at
College of Banking and Financial Studies.
To achieve M3, an appropriate structure and approach has been applied while carrying out the
application of health and safety policies and procedures at College of Banking and Financial Studies.
Evidence
checklist
Summary of evidence required by student
Evidence
presented
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Source: Customised by CBFS@PSD@HND based on Pearson BTEC format: Annexure 5
Design systems to manage and monitor quality standards specified by the
organisation
Demonstrate a quality culture to ensure continuous monitoring, evaluation
and development of the process
Task 8
Task 9
Task 10
Recommend improvements which align with the organisation’s objectives and
goals and which result in improvements
Task 11
Report on the wider implications of proposed changes within the organisation
Task 12
Carry out risk assessments as required by legislation, regulation and
organizational requirements ensuring appropriate action is taken
Task 13
Demonstrate that health and safety regulations and legislation applicable in
specific work situations are correctly and effectively applied
Task 14
Carry out a systematic review of organisational health and safety policies and
procedures in order to ensure they are effective and compliant
Task 15
Carry out practical application of health and safety policies and procedures in
the workplace.
Guidance notes:
1. Use standard document formats and structures.
2. Word process the documents and the maximum word limit 4500.
3. Use 12 point Arial or Times New Roman script.
4. Provide a list of references and use the Harvard referencing system.
5. Complete the title page and sign the statement of authenticity.
6. Upload the entire assignment in MS word format only on Turnitin.
7. Staple only once to keep the pages of your work together.
8. Late submission, late work will only be marked on the next occasion the unit is taught.
9. Submit the work along with the Turnitin report to the respective assessors in their offices.
10. Collect the assignment submission form duly signed by the assessor and the learner.
11. Grades are subject to External Verification.
Class ID: 12405982
Pass word: mbaar
Achievement Summary
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Source: Customised by CBFS@PSD@HND based on Pearson BTEC format: Annexure 5
Pearson BTEC Level 5 HND
Diploma in Business
Qualification
Unit Number and
title
Unit 15: Managing Business
Activities to Achieve Results
Student Number
Criteria
Reference
Assessor name
Mr. Vaheed
I.V. name
Mr HH Siddique
Student name
To achieve the criteria the evidence must show that the
student is able to:
Achieved?
(tick)
LO3
3.1
3.2
3.3
3.4
Design systems to manage and monitor quality standards specified by
the organisation
Demonstrate a quality culture to ensure continuous monitoring,
evaluation and development of the process
Recommend improvements which align with the organisation’s
objectives and goals and which result in improvements
Report on the wider implications of proposed changes within the
organisation
LO4
4.1
4.2
4.3
4.4
Carry out risk assessments as required by legislation, regulation and
organizational requirements ensuring appropriate action is taken
Demonstrate that health and safety regulations and legislation
applicable in specific work situations are correctly and effectively
applied
Carry out a systematic review of organisational health and safety
policies and procedures in order to ensure they are effective and
compliant
Carry out practical application of health and safety policies and
procedures in the workplace.
Higher Grade achievements (where applicable)
Grade descriptor
M1: Identify and apply strategies to
find appropriate solutions
Achieved?
(tick)
Grade descriptor
D1: Use critical reflection to
evaluate own work and justify
valid conclusions
M2:
Select/design
and
apply
appropriate methods/techniques
D2: Take
managing
activities
M3:
Present
and
appropriate findings
D3:
Demonstrate
convergent/lateral
/creative
thinking
communicate
Achieved?
(tick)
responsibility for
and
organising
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Source: Customised by CBFS@PSD@HND based on Pearson BTEC format: Annexure 5
Assignment Feedback
Formative Feedback: Assessor to Student
Action Plan
Summative feedback
Feedback: Student to Assessor
Assessor Signature
Date
IV Signature
Date
Student Signature
Date
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Source: Customised by CBFS@PSD@HND based on Pearson BTEC format: Annexure 5
A manager should be purpose oriented this implies that the goal set has to remain the
guiding beacon of the operations. To manage this, operations must be synchronized and oriented
towards achieving the objectives. The organization must move as a unit, this means that every
player in the organization must fully participate. To retain relevance in the market continuous
innovation has to be emphasized to address the change in tastes and prevalence of the audience.
Safety and health mechanisms have to be put in place to eliminate eventuality of dangers at the
job place. An elaborate framework must be laid to ensure satisfaction of the consumer’s desires.
This is done through quality assurance and establishing a monitoring culture to address
any crisis, flaw or change that may be necessitated. Managing quality is a good practice as it
helps in maintaining customer loyalty and satisfaction hence reducing the cost and the risk
associated with replacing faulty products through care response. Once the customers are assured
of quality goods they reciprocate by retaining loyalty and preference to the organization’s goods.
In the event that the quality is compromised, customers seek satisfaction from the competing
business. Once quality goods are produced, customers become the ambassadors to the business
goods and this builds on the reputation of the company. Ensuring safety of the consumers and to
show compliance with the law, accreditation from a recognized body is needed. This assures
consumers of standards compliance.
Quality affects productivity, profitability, customer satisfaction and the general perception
of the public on the company goods and services. Any organization using poor-quality system
the rate of producing goods is limited by the routine breakdowns witnessed in the production
line, this will mean poor service delivery to the customers and this renders the business as
unpredictable and unreliable. To increase the profitability of a business the quality must be
upheld and not an afterthought occurrence.in most successful organization’s quality is never an
accident but a result of proper planning. Quality requires a lot of sensitivity from the top
management to the most junior staff this implies that the stream of worker’s attitude, mindset and
the general operations methods must be influenced to achieve this hard target. (Sharma, 2016)
In most cases, the idea of quality is owned by few people and to make the majority of learning
and appreciating the process will require conversion which is a very expensive pursuit. To avoid
any sort of resistance from the workers an elaborate communication must be communicated to
help and see that the message gets to the staff members with no element of distortion. Once the
workers understand the concept of quality transition picks up swiftly and is more impacting as
the workers are the operations actuators in an organization.
Among the global organizations entrusted with assessing and accreditation operations of
organization’s activity is ISO. It clearly states and sets the requirements that an organization
must adhere to for its products to be certified. ISO defines a quality system as a set of
interrelated and associated factors used by an organization to formulate quality objective,
policies and develop processes required to facilitate following up of policies and achievement of
the set goals. Among the factors that must be articulately considered include; structures,
practices, programs, procedures, rules, plans, responsibilities, roles, contracts, methods and
techniques, resources amongst others. (Psomsas, 2015)
There are numerous benefits realizable upon using proper quality system. These include the
following; proper implementation of quality system ensures that testing is done at various
production line to ensure that the set conditions adhere to this eliminate any eventuality of a loss
that might come as a result of a faulty process in the production unit, the final product is actually
a quality guarantee this implies that rejection and waste of products are maintained to the lowest
point and where possible eliminated this is because the various testing units set in the production
line ensures that goods are certified in any unit and in the event the flaw is noted it can be easily
rectified before the damage caused is extended. Customer warrants are reduced which is an
expensive process for the business. The productivity of the business is increased as a result of the
use of the system this is facilitated by loyalty that the customers express towards the products of
a company. (Zapalska, 2015) The process ensures that planning is done in a very elaborate way
this further helps to address any quality claim that may occur at any point. Setting testing units at
the end of every production unit ensure that the output is of the high quality and reduce the
possibility of expenses that a business might incur as a result of a flaw in a production line for
instance the Almarai fresh yoghurt quality is ensured by testing the outcome of every unit.
Upon introduction of a new product for instance a new flavor of yoghurt at Almarai the
organizations need to check the compliance of such a commodity with the set organizational
policies. Compliance, cost and the functionality of the products are the main areas to check
before the new product is produced. This implies that a set of value will give the guidance on the
suitability of the product. After a successful analysis and the compliance aspect is addressed the
main process are laid down so as to assign responsibility to the individuals in the production line
to ensure that the process can be actuated by different individuals and in different people the
major processes are documented in the quality manual or any other document that the company
may be using.in the document the roles are concisely defined and the delegation was done.at this
stage training is also given to the employees who are to take places in the stated process The
steps are properly stated so that any change can be done to the process in case the need is
created.
Total quality management is the long-term approach in succeeding in the customer
satisfaction. In this every organization member participates in developing processes, services
products and the culture for complete customer satisfaction. Date strategy and an elaborate
communication system are employed to improve the quality of the organizations activities’ is
based on the following principles; customer satisfaction is prioritized, members in the
organization are partakers in its implementation and development, the process to be used is
articulated and the output to be expected laid this ensure that in the even the process give a
deviation then the crisis team should address the cause, it requires that the processes in the
organization in a structured manner, to achieve the set mission, goals and objectives of a
business, it lays strategic mechanisms that define quality as major aspect of business operation.
(lyon, 2016). It gives a room for both analytical and creative continuity so as to remain
competitive and efficient in the service delivery.it requires that data is continually collected and
analyzed so as to have accurate decisions, get consensus and give a room for prediction based on
the history and finally communication is a major allocation of the TQM this ensures that
messages are communicated within the best time to reduce the impact of delay and in the event
of a change in the process to avoid conflict information is distributed to the relevant personnel
for action.
To make the TQM process more productive the following techniques are used
Benchmarking in this a frame of reference is set to be the guidance this helps in establishing the
usefulness of TQM with respect to another existing model, Kaizen this includes appreciating the
most contributing member towards the growth of the structures and process the need for this is to
encourage participation of all employees in addressing the process, quality circle this is a
technique that brings members from the different department to board to address the quality issue
then they are used to educate the rest of their members in their respective departments, quality
function development this is a customer driven process where the claims of the customers are
used to make change to an existing process, process re-engineering this ensures that the process
is broken down into smaller units that are in turn used to steer change and speed of the work in a
bid to reducing cost of the existing processes and finally we have the six sigma which is a data
driven approach and procedure for eradicating flaws in any given process. Almaria’s success
dates back in the year 1977 with a rich history of development and growth in the diverse market
and areas of production such as bakery, poultry and the geographical expansion. The increased
success is as a result of the quality process. In their quality policy, the aspect of quality in the
production of their product is prioritized in their slogan quality first, quality always.
The Holmes’s eight stage model stipulates that efficient results are attained with fewer
resources as the input and in lesser time.in 1990’s the operations of almarai were centralized this
saw the reduction in the number of the employees. The need for centralization was to reduce the
overheads and streamlining processes. The combining of the five plants to a single firm meant a
reduction in the number workers. This is one of the factors that have placed the company to
being the biggest vertically incorporated dairy enterprise globally. (Zapalska, 20)
Over the years the Almarai company has indicated an increase in the profitability trends
these are clearly indicated by the performance in the market, increased customer loyalty,
diversification of the manufacturing commodities for example the integration of other products
alongside the daily products juice for instance is a clear indication of proper positioning in the
market, expansion of its operations to other geographical regions for instance in the year 2005 a
second processing plant was commissioned that incorporated a cheese plant the trend over the
years have facilitated the growth financially, in the year 2012 the capitalization of the
company’s market exceeded SAR33 billion. The company influence in the market is can also be
indicated by the relationship with other companies, in the year 2009 the company pooled with
PepsiCo to gain a more competitive edge in the global markets. The great cause of command in
the market is the pursuit for quality affirmed by the distinctive world class infrastructure,
production processes and systems of distribution. The company is ranked the best vertically
integrated dairy producing company in the whole of this globe. The objective of producing
quality goods has received a positive feedback from the audience rendering improved customer
base with reduced marketing overheads.
Since its set up Almarai has shown an upward growing trend, for instance it was
established as a fresh milk company but the operations have grown to a level that at the
beginning would be termed as an elusive objective. Among the factors that have caused the rapid
growth of the company is the good management system. Management includes bringing to
coherence all the players in the industry such as designers, consumers, marketers amongst other
elements in the production good policies entails sensitizing the main objective for the business to
move as a single stratified unit.it ensures that resources are properly administered for
productivity to be realized. (Tewari, 2016) Almarai uses the sensory evaluation technique to
evoke, measure, examine and interpret the response of the food and materials. The establishment
of a sensory guidance department with specialists who can work in case a crisis is realized and
subsequent inclusion of the practice in the vision guarantees the quality of their services. Almarai
is one of those companies in the world that indicates a positive response to the technological
advances from design through production to packaging and delivery. The figure below indicates
the aesthetic packaging facility for some of the company’s products.
The aspect of diversifying its area of operation has greatly facilitated to its growth as it
creates an all-weather business hence operations are always taking place no maters the season of
the year this increases the reliability aspect of the nature of the job for the employees as they feel
their job secured hence dedicated to improving the status of the business. Further the
centralization of activities gave a structural change-management wise that reduced the burden of
in terms of expenditure to facilitating the running of the other five outlets. (Sharma, 2016)
The management team has shown extreme efforts in giving the business a more global face
through the aspects of globalization the concentration has been emphasized on the global market
which avails more opportunities and income as opposed to just concentrating on the local
market. Following the establishment of the corporate governance code operations are run in a
systematic Way in which operations are directed and controlled it eradicates the confusion and
relieves the top management the task of distributing authority and responsibilities. The code also
provides the structure with which the business process takes place so that the set goals and
objectives are achieved. The main facilitator of the growth of the company is the excellent
management systems employed to control and running of the operations to achieve the set goal
The process of establishing, evaluation and analyzing the various factors in the job place
and determining their possible effects on the workers is what is referred to the risk assessment in
includes setting the necessary steps to combat any event that may threaten the life of the worker
the process of risk assessment entails identifying the hazard, decide the victim and the level of
damage caused, indicating the significant findings and review of the assessment to ensure that
every factor has been addressed without leaving any of the factors that can be associated with the
process.it distinct between the risk and the hazard in the working place. (lyon, 2016) The
importance related to the risk management includes: determining the risk before the damage runs
to the uncontrollable level, identify a risk and recommending the techniques to handle it is vital
as it assures the workers of their safety, the law demands that the risks assessment should never
be an afterthought but a predetermined course.
The steps involved in the identified the risk assessment include; identify the risk in this step
the uncertainties that may affect the performance of the business are noted, then the risk is
analyzed, that is the likelihood and extent of the damage are stated. The risk is ranked this is
done by ascertaining he magnitude which is the compounding of the likelihood and outcomes of
the risk. A strict decision must be made on the seriousness of the risk. A response to the risk is
then drafted to ensure the damage is contained and finally a review is done to monitor and
measure the level of reliability of the assessment. In the school of banking and finance amongst
the risks associated include currency crisis, economic challenges, the law demands that elaborate
structures are set in place to combat the eventuality of loss. The school is complying with the
HSWA act of 1974 which covers the occupier safety.in the college, there is a first aid center to
cater for an emergency. according to the 1996 safety law safety signs should be used to give
guidance to the occupiers the school has a lot of signs for example fire signs giving guidelines in
the event fire breaks. (David Han-min Wang, 2015)
Health and safety policies should be monitored for compliance these are some of the
methods that can be employed; supervision of strategies, data collection, oversight and the safety
program coordination. training, Inspection, support and credentialing should be done at regular
intervals for example, drill should be used to sensitize the need of the signs and guidelines.
A good policy should be explicitly clear, in line with the set goals and purposes and the stake
holders interest should be addressed in the document.in the college the policies set are
enforceable, clear and adhere to the set policies, this indicates that the college is compliant to the
basic requirements.in conclusion safety at the place of work is a good practice to limit damages
caused by the various risk.
References
Almarai, 2016. Almarai posts jump in FY profit. Business insights: Essential, 18 Jan.
foods, j. i., 2015. Almarai books higher Q1 profits. company earnings and sales, 7 04.
Liao, S.-H. & Hsiao, P.-Y., 2013. mining business knowledge for developing integrated key
perfomance indicatorson an optical mild firm. International Journal of Computer Integrated
Manufacturing., 26(8), pp. p703-719.
Nigrini, M. J. & Johnson, A. J., 2008. Using key perfomarnce indicators and risk measures in
countinours monitoring. Emerging technology in accouting, Volume 5, pp. p.65-2008.
David Han-min Wang, Q. l. H., 2015. Appled economics and business research. Business source
complete, v.4(4), pp. p.235-245.
lyon, B. k., 2016. Professional safety. Busness source complete , v.61(3), pp. p.40-51.
Psomsas, E., 2015. Internatonal journal of producton. Business source complete, V.57(7), pp.
P.2089-2099.
Sharma, M. G., 2016. Quality management journal. Business source complete, v.23(4), pp. p.2336.
Tewari, D., 2016. Journal of operatons management.. Busness source complete, 15(1), pp. p.2534.
Zapalska, A., 2015. Toursm. Database hosptality , 63(3), pp. p.365-381.
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