Movie response

Movie Is take on a dark portion of the history of U. S. And are able to Illustrate not only a Journey but highlight prolific periods In time. Hooligan's movie Is a true story of an American legend, Jackie Robinson, who broke the racial barrier In Major League Baseball and became one of the most Inspirational leaders In the fight for call rights and equality. Throughout the movie, Robinson Is faced with outrageous comments and unjust treatment from a variety of sources. There is one significant leader that mirrors the same passive actions as Robinson is Mr..Martin Luther King Jar. Along with having an impact on the activist, Robinson was able to open to door for African- American athletes, not just in baseball but in all sports. Robinson not only proved his race was capable of competing, but was able to change the stigma and stereotypes that African-Americans faced. Another area that would see the influence of Robinson, and that was shown in the movie, was the role of sports journalis t named Wendell Smith. Although the movie might have stretched the relationship of Robinson andSmith, there Is no denying the impact they had on each other. Smith was tasked with not only covering Robinson but finding him places to stay, as well as to help protect him. Robinson on the other hand did more than give Smith something to write about, but to help open the pathway for African-Americans to Join other fields, even sports journalism Jackie Robinson did more than change the game of baseball. He was able to curb stereotypes with humility, change the way people see those of a darker complexion, and begin to open the door for African-Americans to belong in any occupation.He was able to use the platform of being a professional athlete to help shed light on the atrocious treatment and inequality people of color were forced to face. Robinsons whole journey as well as the purpose can be summed up in his own quote movie 42 response By vested â€Å"42† movie is take on a dark po rtion of the history of U. S. And are able to illustrate not only a Journey but highlight prolific periods in time. Hooligan's movie is a true story of an American legend, Jackie Robinson, who broke the racial barrier in Major LeagueBaseball and became one of the most inspirational leaders in the fight for civil rights and equality. Throughout the movie, Robinson is faced with outrageous comments American athletes, not Just in baseball but in all sports. Robinson not only proved his and that was shown in the movie, was the role of sports Journalist named Wendell Smith, there is no denying the impact they had on each other. Smith was tasked with face. Robinsons whole Journey as well as the purpose can be summed up in his own.

Embryonic Stem Cell Research: Sacrificing for the Greater Good

Embryos are essentially microscopic human beings. Regardless of what good they may provide to the field of medicine, the ethical controversies surrounding embryonic stem cell research are profound. Stem cells, the cells used by the human body to replenish damaged tissue, are found in both embryonic and adult form. At the adult level, stem cells can be extracted from bone marrow, but the real ethical debate arises when embryonic stem cells are introduced. â€Å"Pluripotent† embryonic stem cells are among the only type that can form any of over 200 cell types, making it the most useful and versatile.These cells are isolated from the inner cell mass of the embryo when extracted, and subsequently terminates the embryo itself, which is technically manslaughter. However, it must also be noted that embryonic stem cell research can provide effective treatments and even cures for those in need of organ transplants and other irremediable predicaments. Therefore, it is safe to say, from a utilitarian perspective, that the essential â€Å"death† of one embryo can save the lives of many, and with Jeremy Bentham’s phrase â€Å"the greatest good for the greatest number†; I believe that embryonic stem cell research is ethical.The real controversy in stem cell research lays in the termination (abortion) of the embryo, which is an entirely independent debate altogether. The embryonic stem cells extracted for research are being derived from embryos that are being aborted regardless (Johansen). Therefore, there is a macrocosmic debate more powerful than the one about stem cell research itself. By harvesting these stem cells from babies predestined to abortion, at least a contribution is being made to society – one that can benefit a multitude of people, perhaps suffering from a multitude of conditions.Even if one wants to debate the ethics of stem cell research, the researchers are being ethically unethical, with regard to the abortions guarantee d to take place. However, those who value human life from the point of conception, particularly those who are religious, oppose embryonic stem cell research, because the extraction of stem cells from this type of an embryo requires its destruction – essentially, a human life killed, which is deemed both morally and religiously indecent (Cowan). But this superficial ideology is flawed in its logical reasoning.If these â€Å"babies† are going to die, whether their stem cells are harvested or not, isn’t making a solid contribution to science and humanity ethical? If the embryo is destroyed, in an equally torturous manner, shouldn’t that sacred human life provide something for mankind as a whole? For example, medical researchers and physician-scientists were able to differentiate stem cells to become heart cells (Mount Sinai School of Medicine). The cells were then analyzed, for the treatment of cardiomyopathy, a condition with heart muscle cell abnormalities .The benefits of this harvesting are unfathomable; scientists will now be able to analyze the root of the disease, its development, and ways to inhibit the disease’s growth and progression. It is then rather evident, that the life of the embryo originally used in the harvesting of the embryonic stem cells for this discovery, is only more sacred, and contributed more to society and humanity, than most human lives do in a lifetime. The Jewish population seems to have a more insightful, yet still opposing take on the issue.Many Rabbis do find it unethical, for the mere reason that it â€Å"cheapens the value of human life† (Eisenberg). This is, however, contradictory of Torah text, which states that the responsible use of technology for the sole purpose of improving human life is not only permitted, but encouraged. It is claimed by the experts in the field that the research on stem cells has great potential to relieve human disease and suffering. If this is the case, then it is not only allowed but it is obligatory to pursue this research.Embryonic stem cells are a source of hope, for patients suffering from spinal cord injuries, multiple sclerosis, diabetes, Parkinson's disease, cancer, Alzheimer's disease, heart disease, and hundreds of genetic disorders. With research, medical scientists will be able to make discoveries and understand the origin of diseases, based on the origin of true human life – embryonic stem cells. This opens the door for unbelievable breakthroughs in medical science – even a potential cure for cancer.Stem cell therapy can provide promising treatment for over 100 million patients currently suffering from a disease under research. Some researchers consider this to be â€Å"the greatest potential for the alleviation of human suffering since the advent of antibiotics† (White). The Republican Party in the United States – the â€Å"party of God†, had significant doubt in the ethical veracity of embryonic stem cell research and therefore President George W. Bush vetoed the Stem Cell Research Enhancement Act of 2005 and 2007.However, after taking office, President Obama lifted the ban on March 9, 2009, saying: â€Å"Medical miracles do not happen simply by accident. They result from painstaking and costly research, from years of lonely trial and error, much of which never bears fruit, and from a government willing to support that work. † If the President of the United States of America can see the ethical and moral justness in this all†¦ the greater good, the pros outweighing the cons, the glass half-full, along with most of the American people, is this really an ethical debate?After all, ethics, by definition, is â€Å"a system of moral principles. † Works Cited Cowan, C. A. â€Å"Derivation of Human Stem-Cell Lines from Human Blastocysts. † New England Journal of Medicine (2004): 1355. Eisenberg, Daniel. â€Å"Is the destruction of preexisting pr e-embryos permitted for stem cell research? † 10 November 2001. Aish. com. 22 February 2011 . Johansen, Jay. â€Å"What's wrong with Embryonic Stem Cell Research? † 26 July 2001. Pregnant Pause. 22 February 2011 . Medicine, Mount Sinai School of. â€Å"Stem Cells For First Time Used to Create Abnormal Heart Cells For Study of Cardiomyopathy. † 9 June 2010. HealthNewsDigest. com. 22 February 2011 . White, Deborah. â€Å"Pros ; Cons of Embryonic Stem Cell Research. † n. d. About. com. 22 February 2011 .

Ethical-legal issues as an Advanced Practice Nurse Assignment

Ethical-legal issues as an Advanced Practice Nurse - Assignment Example Therefore, their liability and accountability levels are unmatchable with those of other nurse practitioners. Further, they act within their competence limits as well as their boundaries limits. Ethics, also referred to as moral laws are mainly concerned with fundamental principles distinguishing between right and wrong, defining what people ought to do. Ethics purposely inform our judgements, offering guidance to individual on making decisions on how to best act in any situation. Westrick & Dempski (2009) observe that accepted ethical theories, practices and frameworks offer guidance on how people ought to act in an ethical manner, and all binds advanced nurse practitioners. It is an expectation of the advanced practitioners to make their individual judgements about what they perceive as best for their individuals. While making any form of decisions, ethical theories and principles bind their actions. While ethics is broad and offer a brief summary of exactly how they purposively should undertake their actions, advanced nursing practitioners feel that their roles are ethically demanding from their very own nature. Law on the other hand is a system of rules governing a particular society with the main intention of upholding social order, justice system as well as preventing any form of either harm to individuals or public and private property. Law systems often base their principles on ethical or religious principles. It is the duty of the police as well as the criminal systems such as the courts of law to enforce law in a jurisdiction. Different laws govern the healthcare, which seek to protect the public from any harm from healthcare givers. Therefore, advanced nursing practitioners have to be more knowledgeable on the relevant legislations guiding their actions (Kelly & Tazbir,

Lifespan Essay and Journal Example | Topics and Well Written Essays - 2250 words

Lifespan and Journal - Essay Example In working towards achieving my health and fitness goal I designed a program that adheres to Bandura’s social learning theory. In these regards, it involves his instances of implementing observational or modeling techniques. Bandura developed his social learning theory based on the famed Bobo doll experiments, wherein children were shown an image of a woman punching a bobo doll; the children then entered a room where there was a bobo doll and imitated her actions ("Albert Bandura," 2006). I attempted to incorporate modeling activities into my plan on a more complex level by participating in health and fitness programs that other individuals had participated in that have demonstrated success on their part. I then worked towards modeling their past actions in a conscious way to work towards my goal. Another element of Bandura’s social learning theory I incorporated into my quest to achieve my health and fitness goal was self-regulation. In these regards, Bandura indicates that there are three main steps: 1. Self-observation. We look at ourselves, our behavior, and keep tabs on it. 2. Judgment. We compare what we see with a standard. 3. Self-response. If you did well in comparison with your standard, you give yourself rewarding self-responses. If you did poorly, you give yourself punishing self-responses. These self-responses can range from the obvious (treating yourself to a sundae or working late) to the more covert (feelings of pride or shame) ("Albert Bandura," 2006).

Education and its Methods Assignment Example | Topics and Well Written Essays - 1000 words

Education and its Methods - Assignment Example This paper shall look at the differences in the learning techniques from last week. A humanist approach that takes into account only the potential of the person as a whole may at times be misleading and detrimental to the process of development of a child. In theory, every facet of the child undergoes a change while a humanist model of education is followed by the teachers or the educators (Smith, 2003). However, this is not true. That is, it may not follow while the theory is being translated into practice. This may lead to problems whereby an aspect of a child that needs specialized attention is left out of the process of education or is not given adequate attention. Humanist education is also not easy to implement at a logistical level. In third world countries and even on certain first world countries, it is not possible to accommodate many children within a framework that provides a completely humanist form of education. As a result, it is necessary to temper any form of educati on that is taken with the positives of the others. In this context, it may be a good idea to describe a few details of the cognitivist school of learning theory. According to theorists who believe in the power of this form of learning, it is important to develop in learners the abilities to structure their own mind in such a manner that it would be easier for them to understand the new events and facts that are provided to them. In a certain course of time, they shall attain the necessary abilities for the purpose of understanding new facts on their own. This mode of learning depends on installing in a person the apparatus for further learning (Mergel, 1998). An integration of these systems may lead to complications whereby the best in both may not be utilised and the negatives of both may be inculcated in it. There may, however, on the brighter side, also develop a system that has the positives of both. This system may be able to provide specialized attention to the problem of chil dren and also develop their particular skills while also developing them as a whole. While providing children with nothing but theoretical models that do not interact, one runs the risk of losing out on motivating the child. Setting the child within a system where there is no change in the conditions of learning may lead to the child not feeling a sense of ambition which is essential for the development of a mindset that is conducive for the reception of facts. Motivating a child to create such a mindset is extremely necessary for his or her further development. This development needs to have a solid basis and this can proceed from an understanding of one’s strengths and weaknesses, both of which may then be assessed according to the cognitivist and the humanist schools of learning theory. This can then also be tied to the aspect of self-regulation that needs to be a part of the education of a child. This regulation can proceed from an understanding of one’s talents an d needs when faced with the world. This needs an understanding of the world and one’s position in it and also knowledge of one’s talents that may be put at the service of the world. This can then be used for a regulation of the manner in which education is conducted. The biological bases of learning and memory also need to be taken into account while looking at methods of imparting education to children. The age of the

Human Resource Strategy in Multi-Unit Service Organisations Outline

Human Resource Strategy in Multi-Unit Service Organisations - Outline Example Then elaborate upon the roles and responsibilities of the multi-unit manager, initially in a general form and then specific to the Carabao Thai Restaurant. Obtain answers to the questions and then include the responses and their discussion. Once that is done, derive your conclusions and summarize all the findings in the concluding paragraph) Introduction: Nowadays, the hotel industry is experiencing a significant growth with a large number of hotels under construction. It is in the emerging industry stage of the life cycle as international and domestic travel continues to increase. There is immense competition as there are hundreds of hotel chains and top firms in this industry make up 20% of the entire industry (tourism-review, 2007) With the industry’s increasing growth rate, it is important to find employees, especially young workers who are very innovative and creative and come up with novel ideas of hotel management. The industry nowadays is facing a shrinking channel of workers hence; it is increasing its recruitment efforts and coming up with targeted strategies that help them make the recruitment process more effective (U.S. Bureau of Labor Statistics, 2006-07 Career Guide to Industries). Roles and responsibilities of a Multi-unit Manager: The role of a multi-unit manager in an organization is very important as there is a range of tasks that have to be catered to. A multi-unit manager is an interface between corporate strategic management and the operational units where the services are being performed. This manager is responsible for unit managers across brand or district but is rarely present at the place of operation (Jones, 1999). Coordination and collaboration is difficult because multi-unit managers may well be located far from their peers and superiors. A research by Goss-Turner and Jones concludes that here are four key aspects of multi-unit management level: job scope, organizational congruence, geographic density and unit conformity. (J ones G.-T. a., 2000). These are the general questions to be asked to the Multi-unit Manager: Tell me about your background and how did you start the restaurant? Was there any motivational factor behind the launch your business? How did you recognize the market need? What were the factors contributing to it? Were you able to persuade someone to see things your way? Describe a time you were required to deliver difficult feedback to a person or peer under your leadership? Was there any time you had to drive business results without a clear goal in your mind? Describe a difficult colleague you had to work with? (Glassdoor.com, 2009) How do you resolve work place conflicts? How do you deal with bad coworkers and subordinates? (Heathfield, 2011) How important is providing the appropriate training to the staff in a multi-unit organization like yours? How many operational units do you currently control? As a multi-unit manager, how extensively do you have to travel? What do you think are th e key success factors needed for successful operation in an organization? What are the major challenges you face as a multi-unit manager? What are the technical skills required to be a successful multi-unit manager? How crucial are human resource management (HRM) practices are to the achievement of profitability in hotels? Questions specific to Carabao Thai Restaurant and steak House: What is the core competency of your business? What are the goals and vision of the organization? Wha

Business scenario Analysis 06012 Essay Example | Topics and Well Written Essays - 1250 words

Business scenario Analysis 06012 - Essay Example The restaurant was facing lots of problems in the different parts of business. Therefore, this report has produced a set of recommendations for improving the deteriorating condition of the restaurant. The success of the restaurant industry is widely dependent on the different factors. The role of food and service quality, environment of the restaurant, and the price fairness perception has a positive impact on the customer satisfaction and trust. Factors identified in different research provide comprehensive review of the factors that are not doing well in Fabrizio’s restaurant; hence, resulting in declining profits. Therefore, the recommended actions needed to be performed for solving the first problem in hand. The first problem they were facing was related to the menu they serve to their customers. The menu is been the same since the time it starts operations at first place. This menu includes famous English breakfast and some Italian cuisines. This menu was very popular for the tourists in past as well as locals. However, visitors have changed their preferences and going to other restaurants. Especially, those offering other country’s cuisine or traditional Italian food. At first place, Fabrizio’s must initiate the process of including some international cuisines in the menu of their restaurant. The role of food innovation for winning customers and ensuring edge that is not imitable is one of the important ways. As with the change in time, the tastes of the tourists start to change. The tourists are demanding more traditional Italian and international cuisines to be added to the menu of the restaurant along with the previous menu items. Therefore, change in the offered tastes and preferences are important. The innovation can be seasonal such as season in which tourist from certain country are higher in number than innovation shall follow the taste preferences of that country. Also, traditional Italian shall

Final Paper (Natural Selection and Antibiotic Resistance) Research

Final (Natural Selection and Antibiotic Resistance) - Research Paper Example Through this process, bacteria can become resistant to antibiotics. This genetic mutation may be spontaneous, or induced by horizontal gene transfer through conjugation, transduction and transformation. The use of antibiotics can increase selective pressure in a bacterial population that will lead to thriving of resistant bacteria and death of vulnerable bacteria. In this regard, the resistant bacteria will reproduce offspring that is resistant to antibiotics. In general bacterial resistance may be in form of change in permeability of the cell that prevents entry of the antibiotics or pumping the antibiotic out of the cell, acquiring the ability to inactivate the antibiotic or acquisition of mutations that modifies the target of an antibiotic. Common resistant bacteria include; methicillin-resistant Staphylococcus aureus, and vanmyocin-resistant S. aureus (Wright, 2005). Antibiotics have different modes of action that is either through inhibiting bacterial growth by inhibiting bacterial cell wall biosynthesis or blocking bacterial protein synthesis by binding to RNA preventing translation. Ampicillin is a beta-lactam or beta-lactamase inhibitor combination with a broad spectrum of antibacterial activity against Gram-positive, Gram negative and anaerobic bacteria. Ampicillin is a significant drug in the therapeutic drug for lower respiratory tract infections, intra-abdominal infections, gynaecological infections, skin and soft tissue infections. In this experiment a single colony was used to as a starting material to grow a culture of bacteria. Therefore the cells in the colony will be genetically identical because they have the same mother cell. The genetic variation in the colony will only be a result of accumulation of random mutations. The main aim of this experiment is to determine if random mutations in the population will result to a small number of cells to become resistant to antibiotics

Does Globalization have a future Term Paper Example | Topics and Well Written Essays - 1500 words

Does Globalization have a future - Term Paper Example Globalization has the positive and negative influences and consequences. Its influences and consequences are spread across the globe. There is both optimism and concern in the future of globalization. The negative influences spread to other parts of the world and may continue to influence the society in future. In the light of this, it is important to assess the nature in which globalization processes will take course in the future. This paper highlights the future of globalization. Discussion Positive Impacts of Globalization in the Society in the Future Globalization may have facilitated market and trade integration in the recent past but there are speculations about its future. Globalization has brought implications for future mobility and migration, worldwide social inequality and technological expansion. Globalization is likely to play a huge role in determining competitive advantage in the near future. Given that previous advocates of globalization in the political and the busi ness world of advanced countries are now in deep worry, it is apparent that globalization has brought positive and negative impacts. This worry stems from the fact that globalization has been responsible for the loss of jobs and pay reductions. Moreover, globalization has created a situation in which business executives continue to enjoy high salaries at the expense of other employees (Gangopadhyay & Chatterji, 2005). Given its numerous benefits, globalization will continue to play a vital role in converging market values and creating a free trading system. In the recent past, former socialist states have made transitions to economies that are based on the market. Countries like China have developed a capitalist economy with a hybrid system that possesses socialist characteristics. Such a development has had positive impacts on the economy with China witnessing an increase in productivity in some of its main industrial sectors (Waters, 2001). Globalization has influenced cultural pr eferences and taste in a scale that will be witnessed even in the future. Most countries are making a distinct move to homogenized arts, media and popular culture with the English language becoming the main lingua franca of communication in the global front. Moreover, the use of English as the main language has been promoted by the internet and the e-mail. Globalization has had negative and positive aspects. The positive aspects are many with globalization presenting numerous opportunities. Globalization continues to change the world system in an irrevocable manner and current trends indicate that the pace of globalization is bound to continue and accelerate in the near future. The most significant trends in the recent past and presently are greater inflow and outflow of goods and services, capital, people, money, technology, ideas and information (Rivoli, 2009). Globalization continues to lead to an increase in competition on the global front. This scenario will be witnessed in the future due to numerous beneficial aspects, which increase efficiency and production. Each country is likely to rely on globalization as a means of achieving higher production levels. Recently, increase in market space and competition has led to specialization and improvement in the division of labor. Countries that have thoroughly embraced globalization have achieved economies of scale and scope,

Personality Theory Essay Example | Topics and Well Written Essays - 1500 words

Personality Theory - Essay Example Nevertheless, as adults, the parents were responsible for their son’s death. Parental Abuse Resulting in Child Suicide: The Personality of Both the Parents and Child which Results in Suicide The case of the child being abused by violent parents is not uncommon. It can happen anytime as long as there are children with suicidal tendencies and parents who are predisposed to behave in a way that they would hurt their children. Based on the details of the case, the child committed suicide because he must have been a typical case of Borderline Personality Disorder and his parents as well, and this must have unconsciously made them cause their own child’s death. Definition of the Case and Important Things to Consider The case study involving the child who killed himself and the parents who abused him must be investigated in such a way that the roles of the child and the parents in bringing about the act of suicide are defined. Moreover, one needs to consider the reasons why th e child could have decided to kill himself and why the parents themselves were abusive. Understanding the underlying cause of their actions and decisions would shed more light into why the suicide took place. The Possibility of Borderline Personality Disorder The child who killed himself may have been suffering from Borderline Personality Disorder, or BPD, because he displayed a similar set of symptoms as a typical case, and it was the parents’ fault that the degree of their abuse towards him made him decide to kill himself. BPD is a psychological problem which is most commonly associated with â€Å"self destructive† behavior, which in turn is the most likely cause of the suicide (Paris, 2011). Moreover, someone with BPD is also most likely to be â€Å"highly unstable emotionally† and thus develops several mood swings especially as a rather automatic response to highly stressful events (Paris, 2011). These highly unstable emotions and unpredictable mood swings m ay have reached their peak at the time of suicide and thus may have triggered the act itself. Coupled with a preexisting self destructive behavior, the sudden surge of depressive or angry emotions in the child may have been directed towards himself. Parental abuse may have triggered the depression and anger in the child, but since the child may have felt powerless, he did not choose to retaliate and instead decided to kill himself in order to end the extremely uncomfortable feeling of abuse, loss of personal value and loss of self-esteem. Moreover, since BPD is characterized by â€Å"repetitive suicide attempts,† then it is obvious that the child was suffering from this or a similar disorder at the moment of suicide (Paris, 2011). The child may have therefore attempted suicide a number of times but perhaps during that time that he killed himself, there must have been too much anger in him that could not be contained anymore. There could also have been a lot of anger that had piled up and perhaps the last cruel thing his parents did to him somehow served as the last straw that eventually made him decide to end his life. Furthermore, there might not have been anyone else in the house who could have at least stopped the child from committing suicide, or perhaps there was but this person might have also been powerless and helpless against the child’

Book Review on Home by Marilynne Robinson Essay Example for Free

Book Review on Home by Marilynne Robinson Essay Lost and alone, will Glory and Jack find themselves? Will they know what family truly means? Perhaps, all they simply need is one another and their father. Glory had been grief-stricken, being left by the man she trusted, leaving her with nothing but to return to the old house in Iowa, where her frail dad lives alone. There she was, feeling neglected and worthless while, along with her father, awaits the surprising return of her long lost brother, Jack. A man with a troubled past and in an uncertain state, Jack comes home looking distressed but grateful. He was different among his siblings ever since, enjoying the thrill of creating troubles but deep inside, he is a good and caring person. Unfortunately, guilt has eaten him. Remorse caused by the wrong decisions he had made towards his dear ones and the unwillingness to forgive himself. While the two are battling their own wars, their father is trying to make amends with them because he, too, is feeling like a failure as a dad, especially to Jack. He was not a perfect father but he tried to be, wanting what was best for his children. The return of Jack has turned the three lives around and also Ames and his family’s. It has opened the eyes and heart of each one, addressing to their many concerns and problems, internally and within the family. Jack and Glory had both found a confidant in each other, helping cure their personal pains little by little. The simple gestures and conversations they had had built a growing bond between brother and sister. The love and care shown to each other and their dad had compensated the past sorrows they had experienced. These have made Jack and Glory whole again, being the person they once were or hoped to be. After everything the Boughtons have gone through, all the troubles and heartaches, they were finally able to feel what happiness is through the realization that the family is the most important thing in one’s life because here, there is unconditional love and trust. Family is where they have found themselves, a place where they can truly call home. Analysis Nothing can compare to a family’s love for one another. Home is a novel about family. Robert Boughton had constant questions and worries about his children. He always seemed tired because of the sadness and guilt he feels for thinking he was a failure as a father. He has troubled children, showing that one raised in a Christian home has no certainty that he/she will lead a Christian life. It still depends on one’s own choice and apparently, Jack has not made the right ones. He has finally come home, but was almost unrecognizable and distant. He felt undeserving and surprised for being treated so well, though have caused much trouble, because he led a hard life while away. Jack is a good person, as mentioned by Ames who is evidently most irritated at him, knowing he has committed many mistakes and trying to become a better person. He struggles everyday with his dilemmas, feeling like a disgrace to the family, and wanting to be at peace but can’t seem to find it. Slowly, with his family’s help, he began to heal and change, but not wholly up until the end. Jack left, as suggested by his caring brother Teddy, for the sake of their ailing father. He did not want to cause anymore trouble and see his father suffer, but he did agree to come home if he needs help, realizing that families are forever. Both Teddy and Glory will be there. â€Å"But the soul finds its own home if it even has a home at all† Glory, like Jack, is lost, alone and bitter. She carries on life with a heavy heart, as she takes care of her ailing father and a problematic brother. Feeling hopeless, she seeks attention and fortunately, her two brothers show it to her. She understands Jack, but not completely because of his secretive character and he, too, understood her, her feelings and battles. As the story progresses, there was a growing bond between brother and sister, whether it was taking care of their father or sharing thoughts and opinions, though avoiding to bring up the pressing issues amongst them. Nevertheless, they became better individuals because of each other. The Lord truly is wonderful! The story was ordered chronologically, with the occasional recalling of the past. It started with the return of Glory and Jack until his leaving. It is equally about Glory’s and Jack’s internal conflict. The story revolves around overcoming the misfortunes each has encountered, due to appalling decisions, through the understanding and care of family. Another internal conflict was the minister, feeling like a failure as a dad. With these being the main plots, the subplots would be the relationship of Jack and Ames, together with his family, and the coming home of Teddy. The external problem was the coming home of Jack and Glory. He seemed distracted, causing worry to his sister and father and she, left unmarried, cheated, and alone. The narration of the story is character-based since the plot unfolds through the opinions and decisions made by the characters, not from having this setting to the next. No doubt that the story reflects religion, the uncertainty that everyone feels about it because there, as mentioned by Ames, is no absolute knowledge on what it really is. The stories among the characters parallel some characters and stories in the Bible such as David, Lazarus and The Prodigal Son. The plot evolved from the slight change in emotions. Glory began to feel needed and responsible in making her brother feel better and her father well, while Jack felt being part of the family. He saw and realized that his family would accept him for who he is and would try to do everything to make him feel welcome. In the outside, the plot was about the coming home and duties of both Glory and Jack, visiting of Ames and Teddy, and the parting of Jack. There were a lot of themes in the story such as guilt, loneliness, resentment and religion, but the main theme was the importance of the relationship among family members. It can help make everything much better, though slowly but surely. The theme is based from the belief of Robinson and I, definitely, agree with her. Family is the basic unit of society and is the foundation of every individual. The relationship among members should be strong in order for all of them to be stable and complete as each individual. Personal Application/Impression Home was a hard read. Though an avid reader, the book was more complicated and confusing compared to the fiction novels I normally read. The words have so much meaning and the plots were not written in a sequence, leaving me puzzled. I soon began to understand the context of the story and the meaning of those sentences that seemed too long after reading more. Marilynne Robinson writes Home in a reminiscing manner and with thorough explanations of the actions done by the characters. I have never read a novel as defined as this, enabling me to imagine the exact happenings in the story. Home has touched me, making me appreciate my family even more. I can feel the characters’ experiences when it comes to family, their effort to become closer and trying to offer help. It takes me from keeping my own problems to sharing it with my family because I now truly realize that they would accept me for who I am and help me with my troubles. The characters acted the way people actually do in real life and the settings were a possibility. Home truly is a beautiful and moving book, showing the importance of family. However; I did not enjoy the writing as much, though the storyline and intention of the author was wonderful. It was written with much effort, but a little too dragging and confusing. Maybe it was confusing because partly, I did not get to read the first book, Gilead, but the plots did jump from one to the other. Note that it is a must to read Gilead first for better understanding and appreciation of Home. The developing of the story was slow and some do enjoy that type of writing but I don’t so, it was a little dragging. It was hard to turn to the next page if the ending of a page is not as interesting. Robinson built a sturdy plot but bores some readers like me. It did not have action in every page but again, it is interesting for those who love to imagine being the character himself. A well-written novel, but no work of fiction is perfect for everybody.

HP computer systems organization

HP computer systems organization 1. Is this the time for HP-CSO to institute more changes? Based on the customer and sales audit it was identified that considerable opportunities existed in the area of Repurchase, replacement and expansion projects as well as the Innovation projects. But, there exist many challenges Customers were moving towards consolidating their supplier base increasing pricing pressure on HP 80% of the customer sales were initiated by the customer themselves Although HP was a preferred vendor, customers doubted its ability to deliver incase of Innovation projects With increasing demands on price and delivery terms, HP would find it difficult to meet customer needs due to the small sales force Sales force was spending significant amount of time doing things other than sales Sales force was having difficulty in converting sales opportunities in replacement and expansion projects Sales team was spending less time in the early stages of the sales cycle for Innovation projects Sales team lacked prioritization of opportunities Hence, it is critical for HP-CSO to make the right changes in the sales organization to capture opportunities in the high potential segments. How are selling instruments (HP traditional business) different from selling computer systems? Selling instruments can be viewed more like selling commodities. Selling instruments was engineering driven and marketing the product was on the basis of technological features. Selling computer systems involved marketing the product as solutions that could be highly customized to the customers needs to solve their issues. Why does HP treat its sales force as a cost center? What are the implications of such a structure? HP was grouped into three main divisions and each had its own sales force and others support departments and divisional business units. Divisional business units were measured as profit centers. HP allocated field personnel and capital expenditures among the divisions under the promise of additional profits. This type of mechanism ensured that sales force was kept as a cost center, responsible for revenues, field marketing and customer service. Such a structure resulted in two distinct cultures co-existing in HP. One centered in the product divisions focused on long-term profit objectives and the other in the field, on meeting short-term sales quotas. Sales force concentrated on achieving sales target without worrying about making profits and spending time in non-core activities. 3. Critically evaluate HP-CSOs approach to building relations with its Enterprise Customers HP reorganized its sales approach by providing greater autonomy to its divisions. CSO could draw on HPs resources while operating in a more entrepreneurial fashion. Freed from the constraint of a drawn-out approval process, CSO began to race to the market with new computers. By 1994, HPs business was growing at 40% annually against an industry growth of 5%. To capitalize on the new market position, sales force was re-organized and other dramatic changes were instituted in the manner in which CSO sold to customers. HP wanted to transform its salespeople from order takers into consultants. Advantages Sales reps were relieved of the unproductive tasks Centralized configuration support specialists enabled increase in the sales reps direct customer contact by 30-50% The domain specific approach enabled HP to focus and service large customers more effectively. Generate more sales through the specialized and competent sales force. Sales force was able to nurture the relationships developed over time with the enterprise customers. . Disadvantages Sales force was averse to change and didnt wanted to lose power over their regional fiefdoms Smaller customers resented being relegated to the channel partners or telephone reps. To transform salesperson from order takers to consultants required specifically designed training programs to de-emphasize on traditional focus on HP product capabilities and specification in favor of teaching salespeople how to evaluate customers circumstances and suggest ways that HP might improve them. Do you agree with the findings of two audits? Findings of the first audit are agreeable. However, the methodology adopted for the second audit is not convincing. The customer that was selected for the audit was the largest with whom HP had good relationship, HP was strong in the industry selected and the study chose only one region that HP was good in. This leads to an audit that encompasses a perfect customer, industry and region. The finding might not apply across all customers, industry and regions giving an obscure audit. What about the consultants recommendations? The recommendations provide deep insights into the strong and weak links in the sales strategy of HP-CSO The recommendations of the consultant seem very broad based and not properly structured The consultant hasnt provided an action roadmap based on his recommendations. How is this approach different from the current approach to managing enterprise customers? The approach of entering downstream and slowly making inroads upstream will face a lot barriers put up by competitors. The new approach would require re-training the sales force considerably. The effort and time involved in beating competition might be considerable. There is a high risk of failure and would require considerable time to bring in the change Comments on conclusions of audit The first audit conclusion is convincing, but the second audit conclusion is not detailed and devoid of an action plan. Recommendations Increase conversion rate in downstream and midstream segment Develop competence in midstream and upstream segment of the market to capture the high potential market share, instead of building the way through downstream Create a value proposition for the upstream market Eliminate the non productive tasks of sales reps and train them effectively

Benefits and problems concerning traditional approach to budgeting

Benefits and problems concerning traditional approach to budgeting In order to advise two different businesses about the benefits and problems associated with traditional approach to budgeting and budgetary control, i have collected and compiled the information regarding budgeting and divided it into different parts so that the reader may easily understand . 1.INTRODUCTION : A budget is a planning and controlling tool for an oraganisation.This tool can work effectively only when it is used with due care.It is not only the a cost monitoring mechanism but also an integral part of an organisations planning and control activities.It aims at achieving organisational objectives and motivating the personnel concerned.For the success of budgetary system gathering the essential informationand choosing an appropriate budgetary system etc.are necessary. The ideal budegting system is one that encourages goal congruence(i.e. a situation where the personal goals of the employees match the oraganisational goals).Ensuring the greater participation of the supervisory level in the management process can ensure goal congruence. Budgets may be of different types to suit the different practices followed by different organisations.An organisation using a conventional systemof budgeting may somtimes need to switch over to another to suit its requirements.Changing a budegtary system is not a simple task.An oraganisation has to face certain difficultiesin the form of resistance to change by the personnel of the organisation,changes required in the existing support systems etc., inorder to change its budgetary system.The Success of a budget is also largely dependant on the level of accuracy in estimating the revenues and costs for the budget period.There are several statistical techniques which may prove useful in forecasting the figures to be incorporated in budgets. 2. TRADITIONAL BUDGETING: 2.1. Introduction: First of all we begin this topic with the simple definition of budget.In short budget can be defined as Quantitative economic plan made with regard to time. Therefore, for something to be characterised as a budget it must comprise the quantities of economic resources to be allocated and used, it has to be expressed in economic i.e. monetary terms, it has to be a plan not a hope or a forecast but an authoritative intention, and it must be made within a certain period of time (Harper, 1995, p. 318). Only a plan that has such characteristics can be called a budget. However, if a budget is looked upon in its wider context, it can be defined as a management tool that puts executives in control of the financial health of their company. It is an objective measure of the financial structure of companys operation and a tool that forces management to be accountable in a structured and objective way. Budgets as management tools by themselves are neither good nor bad. How managers administer budgets is the key to their value. When administered wisely, budgets facilitate planning and resource allocation and help to enumerate, itemize, dissect and examine all of the products and services that a company offers to customers (Seer, 2000, p. 187). In short and taken at its simplest level, a budget is a mathematical exercise, but in reality it is much, much more than numbers on spreadsheets, which is what following text will definitely show. The purpose of budgeting is that it gives management an idea of how well a company is meeting their income goals, whether or not expenses are in line with predicted levels, and how well controls are working. Properly used, budgeting can and should increase profits, reduce unnecessary spending, and clearly define how immediate steps can be taken to expand markets (Thomsett, 1988, p. 5). In order to achieve this, management needs to build a budgeting system, the major objectives of which are to (Viscione, 1984, p. 42): Set acceptable targets for revenues and expenses. Increase the likelihood that targets will be reached. Provide time and opportunity to formulate and evaluate options should obstacles arise. Since budgeting as a process is very complex, it comes as no surprise that budgets are trying to fulfil numerous functions such as (Harper, 1995, p. 321, and Churchill, 1984, p. 162): Planning a budget establishes a plan of action that enables management to know in advance the amounts and timing of the production factors required to meet desired level of sales. Controlling a budget can be used to help an organization reach its objectives by ensuring that each of the individual steps are taken as planned. Coordinating a budget is where all the financial components of an organization Individual units, divisions, and departments are assembled into a coherent master picture that expresses the organizations overall operational objectives and strategic goals. Communicating by publishing the budget, management explicitly informs its subordinates as to what exactly they must be doing and what other parts of the organization will be doing. A budget is designed to give managers a clear understanding of the companys financial goals, from expected cost savings to targeted revenues. Instructing a budget is often as much an executive order as an organizational plan since it lays down what must be done. It may, therefore, be regarded by subordinates as a management instruction. Authorising if a budget is a management instruction then conversely it is an authorisation to take budgeted action. Motivating in that a budget sets a target for the different members of the organization so that it can act to motivate them to try and attain their budgeted targets. Performance measuring by providing a benchmark against which actual performance can be measured, a budget clearly plays a crucial role in the important task of performance measurement. Decision-making it should never be assumed that a budget is set in concrete and when changing course a well-designed budget is a very useful tool in evaluating the consequences of a proposed alternative since the effect of any change can be traced throughout the entire organization. Delegating budgets delegate responsibility to the managers who assume authority for a specified set of resources and activities. In this way budgets emphasise even more the existing organizational structure within the company. Educating the educating effect of a budget is perhaps most evident when the process is introduced in a company. Operating managers learn not only the technical aspects of budgeting but also how the company functions and how their business units interact with others. Better management of subordinates a budget enhances the skills of operating managers not only by educating them about how the company functions, but also by giving them the opportunity to manage their subordinates in a more professional manner. The requirements that all these functions impose upon a budget make it difficult for one system to meet them all. It is precisely because these requirements differ, that role conflicts in budgeting system arise. These need to be appropriately dealt with so that dysfunctional behaviour like budget padding or other damaging budget games for the company do not appear. Since there are three major roles for any budgeting system, at least three conflicts may arise (Barrett, Fraser, 1977, p. 141): Planning versus motivation For a budget to be most effective in the planning role, it should be based on a realistic assessment of the companys operating capabilities and on managements judgment about what is most likely to happen in the future. Yet this kind of budget runs the risk of setting targets so low that motivation is adversely affected since to motivate properly, budget objectives should be set higher than those for planning and be difficult yet attainable. On the other hand, these difficult yet attainable objectives lead to an overly optimistic budget and run the risk of falling short and under using company resources. Motivation versus evaluation There is a widely held belief that budget objectives should be set as fixed standards against which performance can be judged. Managers are also likely to be more committed to achieving this kind of objective since they know that the performance standards by which they are evaluated are not constantly changing. On the other hand, managers motivation can be impaired by rigid application of a fixed standard philosophy which doesnt consider the impacts of uncontrollable or unforeseeable events and doesnt allow for their removal from budget standards. Planning versus evaluation The planning roles requirement of providing realistic assessment of future prospects can conflict with the need to eliminate the effects of uncontrollable or unforeseeable environmental variables from the budget used for evaluation purposes. Yet, because they are separated in time, the conflict between these requirements is considered a minor one since it can be considerably reduced if appropriate adjustments are done at the end of the budget period. As can be seen in the previous paragraph, functions that typical budgets want to cover are very wide. It comes then as no surprise that those budgets are being used today in practice for many purposes. Bunce, Fraser and Woodcocks (1995) survey showed that general uses of budgets can be divided into financial and operational type of uses. Figure 2 clearly indicates that, of the various uses of budgeting for management, the most important are those financially oriented like the use of budgets for financial forecast, cost control, cash flow management, and capital expenditure supervision. The operational management uses of budgeting have been less common but the interviewed companies have concluded that, in todays business environment, they are of growing importance. The need to improve performance is intensifying to the point that it is no longer enough just to control costs, but That company must also pay attention to things like strategy, communication, and employee evaluation. These are purposes for which budgets have not been used so much in the past. As stated in the opening definition, budgets are plans set for a certain period of time, such as a month, quarter, and year and so on. This time period is then usually broken into smaller sub periods. The most frequently used budgets are annual budgets that are subdivided by months for the first quarter and by quarters for the remainder of the year. Of course, actual time periods for which budgets are made depend mostly on their purpose and use, and it is solely the decision of individual companies as to what time periods will be utilized for their budgeting process. 2.2. History of budgets: The English word budget stems from the French word bougette and the Latin word bulga which was a leather bag or a large-sized purse which travellers in medieval times hung on the saddle of their horse. The treasurers bougette was the predecessor to the small leather case from which finance ministries even today in countries like Great Britain and Holland present their yearly financial plan for the state. So after being used to describe the word wallet and then state finances, the meaning of the word budget in 19th century slowly shifted to the financial plan itself, initially only for governments and then later for private and legal entities (Hofstede, 1968, p. 19). It was only then that budgets started to be considered as financial plans and not just as money bags. The use of budgets as financial planning and control tools for business enterprises is historically a rather young phenomenon. In the US, early budgetary principles in companies were mostly derived from the budget techniques in government. The other source of budgetary principles for business in the US was the Scientific Management Movement, which in the years between 1911 and 1935 conquered the US industry. Many historians agree that early budgeting systems can be seen as a logical extension of Taylors Scientific Management from the shop floor to the total enterprise. However, it was not until the depression years after 1930 that budget control in US companies started to be implemented on a large-scale.Budgets with their focus on cost control simply became a perfect management tool for that period of time (ibid., p. 20). In Europe the idea of using budgets for business was firstly formulated by the French organization pioneer Henri Fayol (1841-1925). There was, however, little appli cation in practice. Another practical stimulus came from the ideas of the Czech entrepreneur Thomas Bata (1876-1925) who introduced the so-called departmental profit-and-loss-control as a tool for decentralizing his international shoe company into a federation of independently run small businesses. Nevertheless, the main inducement for the development of budgets and their implementation in European companies came from across the Atlantic in the years following the Second World War (ibid., p. 21). Companies like Du Pont and General Motors in the U.S., Siemens in Germany, and Saint Gobain and Elà ©ctricità © de France in France, which pioneered the M-form (multidivisional) organizational structure in the 1920s, first started to use budgets to support their rapid growth as they expanded into new products and markets. This was to help them to reduce the complexity of managing multiple strategies (Hope, Fraser, 1997, p. 20). The enormous diversity in the product markets served by these vertically integrated corporations required new systems and measures to coordinate dispersed and decentralized activities. In this kind of environment, budgets and ROI measure rightly played a key role in permitting central management to coordinate, motivate and evaluate the performance of their divisional managers, and perform a proper allocation of internal capital and resources (Johnson, Kaplan,1991, p. 11). However, it is was only in the 1960s that accountants started adding to budgets other functions (like management performance evaluation and motivation) in addition to those functions for which they had originally been devised planning and control (Hope, Fraser,1999b, p. 50). In that period, budgets became the central and most important activity within management accounting or in the words of Horngren, Foster and Datar: the most widely used accounting tool for planning and controlling organizations (2000, p. 178). This is exactly how budgets have remained to this day. The only thing that has changed in the meantime is the competitive environment in which todays companies operate and which has provoked many discussions about budgets disadvantages and their alternatives, some of which will be presented in later parts of this assessment. 2.3. Budgeting Process: The process of budgeting generally involves an iterative cycle which moves between targets of desirable performance and estimates of feasible performance until there is, hopefully, convergence to a plan which is both feasible and acceptable (Emmanuel, Otley, Merchant,1990, p. 31). Alternatively, if we look beyond many details and iterations of the usual budgeting process we can see that there is a simple universally applicable budgeting process, the phases of which can be described in the following manner (Finney, 1994, p. 16): Budget forms and instructions are distributed to all managers. The budget forms are filled out and submitted. The individual budgets are transformed into appropriate budgeting/accounting terms and consolidated into one overall company budget. The budget is reviewed, modified as necessary, and approved. The final budget is then used throughout the year to control and measure the organization. The inevitable dependence of individual budgets on one another requires that budgets be prepared in a hierarchical manner. Figure 3 indicates a common hierarchical form of the budgeting process together with the necessary data flow between particular budgets and phases of their making. This picture shows that despite having only a few general phases, the budgeting process, due to its linearity and iteration loop, is in fact a very complex and time consuming process. Since it is so complex and important, the budgeting process requires lots of decision making on the particular choices that developers of budgets have at their disposal. Churchill (1984, p.151) has provided a list of eight budget choices that managers have to be concerned with when setting up the budgeting system. Thereby, these concerns vary according to whether the company intends to use its budgets primarily for planning or for control. These budget choices are: Whether it is to be prepared from the bottom-up or top-down, How it is to be implemented, How the budget process is linked to the strategic planning process, Whether it should be a rolling budget and how often it should be revised, Whether performance should be evaluated against the original budget or the one relating to the actual activity level of the organization, Whether compensation/bonuses should be based on budgeted performance, What budget evaluation criteria should be used, and What degree of stretch should be incorporated into the budget. In general, accounting theory suggests that large companies should be concerned more with operational efficiency and emphasize coordination and control aspects of budgets, while smaller innovative firms should concentrate more on the planning aspects of their budgets. 2.4. Types Of Budgets: A budget is not a unitary concept but varies from organization to organization. The basic concept of budgeting involves estimating future performance, comparing actual results with the estimate, and analyzing the differences between them. Factors that are relevant in determining the type or style of an organizations budget and its effects include: the type of organization, the leadership style, personalities of people affected by the budget, the method of preparation, and the desired results of the budgeting process (Cherrington, Cherrington, 1973, p. 226). In general, budgets can be classified into two primary categories (Cohen, Robbins, Young,1994, p. 171): Operating budgets: Operating budgets consist of plans for all those activities that make up the normal operations of the firm. The main components of the firms operating budget include sales, production, inventory, materials, labour, overheads and RD budgets. Financial budgets: Financial budgets are used to control the financial aspects of the business. In effect, these budgets reveal the influence of the operating budgets on the firms financial position and earnings potential. They include a cash budget, capital expenditures budget and pro forma balance sheet and income statement. In figure 4, all major budgets that can be used in a typical company and how they are linked and interconnected within the larger system of the master budget can be seen. This confirms what has already been said about the budgeting process that individual budgets are dependent on one another which requires that they be prepared in a hierarchical manner. Except for the usual division of companies budgets into operational and financial, budgets can also be differentiated based on expenditure authority. Using this approach, two major groups of budgets can be defined (Kemp, Dunbar, 2003, p. 3): Line-item budgets These are budgets where the name of each line is set, as is the amount of money that can be spent on each item. If one works within a line-item budget, one can not overspend a specific line item and then compensate this with savings on other line (or vice versa). The authority to move money from one line item to another must be granted at a higher level. Block budgets These are the opposites of line-item budgets. Here a block of money is given. The details of the budget are presented but, later on, if one wants to spend more money on one item and less on another, one is free to do so. As long as the block of money is not overspent before the end of the year, the budget remains under control. 2.5. Budgets as planning tools: Welsch, Hilton, Gordon (1988, p. 73) have defined the budgeting process as a profit planning and control process and in that way not only have identified the two most important functions of budgets in organizations, but have also presented budgeting process in a wider context than it is usually depicted. Figure 5 clearly shows that the budgeting process is more than just a process of combining quantitative financial plans. It is a tool with which top management cascades strategy goals to operating levels. Budgets are ideal for this purpose since they are in essence the detailed quantification of targets for short-term choices of actions. Before continuing, it must be emphasised here that budgeting is not planning it is just the quantification of planning. Since the budget is fundamentally a plan, planning is the first important element of budgeting work. Planning is one of the elementary functions of management. It is the process of developing enterprise objectives and selecting a future course of action to accomplish them. It includes establishing enterprise objectives, developing premises about the environment in which they are to be accomplished, selecting a course of action for accomplishing the objectives, initiating activities necessary to translate plans into action and current replanning to correct deficiencies (Welsch, Hilton, Gordon, 1988, p. 3). It is a phase that involves the interpretation of the broader strategic policies derived during the formulation of strategy and their translation into more specific shorter-range plans. Once these short-term plans are quantified, they become budgets. That is why in many instances short-term planning and budgetary planning are used as synonyms. However, as figure 6 will show, connect ion between planning and budgeting is not isolated from influences of other elements that constitute corporate planning system and it is precisely the coherent functioning of the complete system that allows corporate planning to be implemented, period by period, through the budgetary process and its two elementary phases budgetary planning and budgetary Control (Lucey, 1996, p. 104). Apart from the purposes of setting desired objectives and goals and linking them with strategic long-range and tactical short-range plans, the fundamental objective of management planning within budgeting system is to provide a feedforward process for operations and control. It is this feedforward process that renders the planning phase of the budgeting system vitally important since it allows control and corrections of plans before they are even implemented. The difference between feedback and feedforward concepts is that feedback monitors past results to detect and correct disturbances to the plan, while feedforward reacts to immediate or forthcoming dangers by making adjustments to the system in advance in order to cope with the problem on time, i.e. feedback monitors, feedforward warns (Lucey,1996, p. 144). Since in any organizations it is unlikely that pure feedforward or pure feedback control could operate in isolation because feedback control is too slow, while feedforward control is too risky, these two concepts usually function within a single budgeting system as can be seen in figure 7. 2.6. Budgets as control devices : At the beginning of the period, the budget is a plan. At the end of the period, the budget is a control device to measure performance against expectations so that future performance may be improved. Control is achieved through continuous reporting of actual progress and expenditures relative to plans i.e. budgets (Shim, Siegel, 1994, p. 15). The aim of budgetary control is to provide a formal basis for monitoring the progress of the organization as a whole and of its component parts towards achievement of the objectives specified in budgets (Lucey, 1996, p. 147). Budgetary control process usually functions in a closed loop. This loop, which is illustrated in figure 8, starts with the planning phase, then records actual transactions, and finally reports against the plan and generates management response. In accounting literature, budgeting is also known as responsibility accounting. This means that plans and the resulting information on the performance of the plans are expressed in terms of human responsibilities because it is people, not reports that control operations. We can define responsibility accounting as a system of accounting in which costs and revenues are analysed in accordance with areas of personal responsibilities so that the performance of the budget holders can be monitored in financial terms (Lucey, 1996, p. 147). So the crucial thing for profit control is the division of authority and responsibility to managers. This means that managers should accept responsibility only over those figures that they have control. However, in practice, controllability1 is difficult to pinpoint for at least two reasons (Horngren, Foster, Datar, 2000, p. 195): Few costs are clearly under the sole influence of one manager. Over a long enough time span, all costs will come under somebodys control. For this reason, companies, alongside traditional responsibility centres2, also usually set up budget centres. These can be defined as a part of an organization for which a given manager has responsibility and authority and to which profit control data can be assigned (Harper,1995, p. 320). For budgeting control purposes, a special type of budget is prepared called the flexible budget. In order to understand why only those budgets can be used for the accurate measurement of performance, firstly the difference between them and fixed budgets must be explained. The fixed budget is based on the level of output planned at the start of the budget period. On the other hand, the flexible budget is developed using budgeted revenues or cost amounts based on the level of output actually achieved in the budget period (Horngren, Foster, Datar, 2000, p. 220). For this reason, from a control viewpoint, the fixed budget is likely to be inappropriate (unless by pure chance the actual level of activity turns out to be the same as the planned level which is highly unlikely) and should not be used for control purposes. It is with respect to this sort of budget that the old saying the budget is out of date before the budget period even begins is often a correct one (Harper, 1995, p. 336). 2.7. Benefits and problems associated with traditional budgeting: It is claimed that today as many as 99 percent of European and US companies are using budgets and have no intention of abandoning them (Better Budgeting: A report, 2004, p. 2). However, on the same page, it is stated that as many as 60 percent of those companies claim that they are not completely satisfied with their current budgeting systems and are continuously trying to improve them (ibid., p. 3). From this evidence, it is obvious that budgets carry with them many benefits and problems. Here is a list of some of the benefits that traditional budgeting can bring into organization if properly implemented and administered (Lucey, 1996, p. 161): It is a major formal way by which the organizational objectives are translated into specific plans, tasks and objectives related to individual managers and supervisors. It is an important medium for communication of organizational plans and objectives and of the progress made towards meeting those objectives. The development of budgets helps achieve coordination between the various departments and functions of the organization. The involvement of all levels of management in setting budgets, the acceptance of defined targets, the two way flow of information and other features of a properly organized budgeting system all help to promote a coalition of interest and to increase motivation. Managements time can be saved and attention directed to areas of greatest concern by the exception principle which is at the heart of budgetary control. Performance at all levels is systematically reported and monitored thus aiding the control of current activities. The investigation of operations and procedures, which is part of budgetary planning and the subsequent monitoring of expenditure, may lead to reduced costs and greater efficiency. The regular systematic monitoring of results compared to the plan (i.e. the budget) provides information upon which current operations are adjusted to bring them into line with the previous plan or, adjustments are made to the plan itself where this becomes necessary. The integration of budgets makes it possible to better manage cash and working capital and makes stock and buying policies more realistic. Nobody has better summarized in one sentence all the advantages of traditional budgeting as did Umapathy in his major work on budgeting practices in U.S. industry from 1987.Umapathy stated: There is no other managerial process that translates qualitative mission statements and corporate strategies into action plans, links the short-term with the long-term, brings together managers from different hierarchical levels and from different functional areas, and at the same time provides continuity by the sheer regularity of the process (Umapathy, 1987, p. xxii). It is exactly because of this that budgets will soon celebrate their century long existence. Since budgets encompass so many different functions and are used for so many things in organizations, it is obvious to expect them to have certain weaknesses. A group of authors at the Cranfield School of Management made an extensive review of budgeting literature. As part of their research, they identified 12 significant weaknesses of traditional planning and budgeting practices. These factors fall into three principal categories and can be listed as follows (Neely, Bourne, Adams, 2003, p. 23): Competitive strategy Budgets are rarely strategically focused and are often contradictory. Budgets concentrate on cost reduction and not value creation. Budgets constrain responsiveness and flexibility, and are often a barrier to change. Budgets add little value since they tend to be bureaucratic and discourage creative thinking. Business process Budgets are time consuming and costly to put together. Budgets are developed and updated too infrequently, usually annually. Budgets are based on unsupported assumptions and guesswork. Budgets encourage gaming and dysfunctional behaviour. Organizational capacity Budgets strengthen vertical command and control. Budgets do not re ¬Ã¢â‚¬Å¡ect the emerging network structures that organizations are adopting. Budgets reinforce departmental barriers rather than encourage knowledge sharing. Budgets make people feel undervalued. Furthermore, one of the biggest problems with budgets is that they tend to promote an inward-looking, short-term culture that focuses on achieving a budget figure, rather than on implementing business strategy and creating shareholder value over the medium to long term. For all these reasons, it is believed that these weaknesses lead collectively towards business underperformance and should therefore be dealt with (ibid). The above listed benefits and disadvantages of budgeting system have been present since the first d

Persian Gulf Crisis :: essays research papers

Persian Gulf Crisis Persian Gulf Crisis, 1990-1991: How Saddam Hussein's Greed and Totalitarian Quest for Power Led to the Invasion of Kuwait, World Conflicts and the Degredation of Iraq Joseph Stalin. Fidel Castro. Adolf Hitler. Saddam Hussein. These names are all those of leaders who have used a totalitarian approach to leading a nation. Stalin and Hitler ruled in the early to mid-nineteen hundreds. Like Fidel Castro, Saddam Hussein is now. Saddam Hussein belongs to the Baath Party of Iraq. This party adopts many techniques similar to those used by Stalin and Hitler. Saddam Hussein conceived a plan to invade Kuwait. It was, perhaps, one of the worst mistakes he could have made for his own reputation and for his country. The invasion of Kuwait as well as the world's response to it, the environmental disaster it caused, and the degradation of Iraq were completely the fault one man and his government: Saddam Hussein and his Baath Government. One of Hussein's weaknesses is negotiating. Negotiating in his terms is to fight it out with as much carnage as possible until his side comes out "victoriously". Repeatedly, Saddam and his government break international convention laws. During his war fought with Iran, the Iraqi army used chemical weapons on the Iranian troops and even on their own Iraqi population. This was seemingly overlooked by the rest of the world because most nations didn't want to see the Ayatollah's Islamic revolution rise. Iraq often obtained foreign arms support from other nations because of this. It wasn't until the invasion of Kuwait that the rest of the world seemed to realize the danger that Iraq posed to its own people and to the Arab states surrounding it. Through poor planning, Saddam Hussein made three major mistakes that enabled an easy defeat of the Iraqis. The first mistake was that he captured all of Kuwait at the same time, instead of leaving it as a border dispute. This might have kept it from becoming an international affair. The second error was that Hussein positioned his troops too close to the Saudi Arabian border. Because of this, other nations feared that Saddam's aggression was endless. The third mistake was that Hussein miscalculated the world's response. He overestimated the Arab "brotherhood" and by doing so, didn't realize that the rest of the world would try to stop him. He also overestimated his own country's military power, and believed that he could annihilate military superpowers like the United States, Britain and France. Saddam Hussein's ultimate dream was to possess a nuclear bomb. Most of the world believed that Iraq didn't have the resources and materials to

Family Relationships in Morrisons The Bluest Eye Essay -- The Bluest

Family Relationships in Morrison's The Bluest Eye â€Å"The Bluest Eye† by Toni Morrison, is a story about the life of a young black girl, Pecola Breedlove, who is growing up during post World War I. She prays for the bluest eyes, which will â€Å"make her beautiful† and in turn make her accepted by her family and peers. The major issue in the book, the idea of ugliness, was the belief that â€Å"blackness† was not valuable or beautiful. This view, handed down to them at birth, was a cultural hindrance to the black race. A main theme in this novel is the influence of family relationships in the quest for individual identity. Our family or lack thereof, as children, ultimately influences the way we feel as adults, about ourselves and about others. The effects on us mold our personalities and as a result influence our identities. This story shows us the efforts of struggling black families who transmit patterns and problems that have a negative impact on their family relationships. These patterns continue to go unresolved and are eventually inherited by their children who will also accept this way of life as this vicious circle continues. Having inherited the myth of ugliness and unworthiness, the characters throughout the story, with the exception of the MacTeer family, will not only allow this to happen, but will instill this in their children to be passed on to the next generation. Beauty precedes love, the grownups seem to say, and only a few possess beauty, so they remain unloved and unworthy. Throughout the novel, the convictions of sons and daughters are the same as their fathers and mothers. Their failures and accomplishments are transferred to their children and to future generations. It is int... ... son, Louis, Jr. The cat becomes her surrogate child as the blue-eyed Fisher child became the surrogate child to Pauline Breedlove. The cat will die physically as Pecola will die mentally. Soaphead Church was a mixed black and white ancestry from the Caribbean. He inherits the need to be British and to erase all color. His schoolmaster father developed his own legacy of Anglophilia into a narrow intellectual statement of the unworthiness of man. Being a mulatto, he knew the â€Å"non-life he had learned on the flat side of his father’s belt.† Because racism prevents Soaphead from getting the job that his education merits, he gives up, he ends up with a non-life, like his father and his wife, the only person he ever truly loved, abandons him. He uses little Pecola to rid himself of the mangy dog that represents non-white, non-perfect beings whom he despises.

Essay --

The Crucible will forever be a classic due to its intriguing story line that is based on a true event. The Salem Witch Trials of 1692 are represented as an adulterous romance turned into a vicious plot for vengeance. The Crucible touches on the horrible fates that led to death of so many innocent people, but Arthur Miller does not portray the entireness of the blood bath that was the Salem witch trials. The once Broadway play, that captured the hearts of millions doesn’t hold justice to the anguish the people of Salem endured. However if his goal was to entertain us, he most definitely succeeded. In Salem, nineteen accused witches were hanged in Gallows Hill, four more died in prison and a lone man was pressed to death when he failed to plead guilty. The Salem Witch trials were an absolute travesty. At one point in February a young girl fell seriously ill, her symptoms cause scientist now to believe that she had a disease called "convulsive ergotism" brought on by â€Å"ingesting rye--eaten as a cereal and as a common ingredient of bread--infected with ergot.† This scientific conclusion explains the child’s chaotic behavior. However in the 1600’s science wasn’t nearly as sophisticated as it is now, and thus when her symptoms were similar to an Irish women in Boston who was suspected of witchcraft, people began to believe the worst. When other playmates began showing the same symptoms, a doctor was brought in to examine the girls. His conclusion was that the problems was of a â€Å"Supernatural Origin†, or in simpler words, witches were targe ting the children. The number of girls showing symptoms continued to grow until it reached seven. Similar to the play â€Å"The girls contorted into grotesque poses, fell down into frozen postures, and comp... ...he entire story of John Proctor the young farmer and Abigail having an affair was only a way for Miller to creatively explain why there was enough hatred for these hangings and torture to occur. When in reality, Abigale never worked for John and they lived quite far apart. John was actually a 60 year old tavern keeper, all making the affair quite unlikely. While the story flowed and managed to capture us with sentiment. It’s impossible to disregard the ability he had to use the language of the time period, making the story come to life in such an authentic manor. His purpose was to entertain and he succeeded, however with a lack of some truths it lost some validity with the more critical readers. On the other hand no one can blame him for doing so, some of the best books, films, plays, or even television shows are grounded on real events and turned into nonfiction.

Characterization in the Dentist

Characterization in â€Å"The Dentist† from The Things They Carried by Tim O'Brien Name Course January 19, 2012 Instructor Characterization in â€Å"The Dentist† from The Things They Carried by Tim O'Brien In â€Å"The Dentist† from The Things They Carried, Tim O’Brien begins by telling a story of a character, Curt Lemon, whom O’Brien was not particularly fond of and whose death was not easy to mourn. O’Brien tells a story of Curt Lemon as to avoid sentimentalism. The setting takes place along the South China Sea, in which the men of the platoon are working in an area of operations called the Rocket Pocket. This story of Curt Lemon begins by telling of a visit by an Army dentist who was flown in to examine the men’s teeth and perform minor repairs. O’Brien describes Lemon as tense in this moment, at which point Lemon explains to the men of the platoon that his experiences with dentists in the past have not been pleasant and now he refuses to let anyone mess with his teeth. When he is called in to get his teeth checked, he faints. But later he returns and tells the dentist that he has a severe toothache and insists that it be pulled immediately. Although the dentist finds no problems with Curt Lemon’s tooth, he obliges. It is ironic that Curt Lemon is killed at the Rocket Pocket by a grenade that he was playing catch with, just after he is reassured of his bravery by facing his fear and having his tooth pulled. It is ironic because Lemon is severely afraid of something as typically harmless as a checkup by a dentist, yet completely disregards the potential harm of playing catch with a deadly weapon. The tone is that of an introspective story of memory, as shown through this story of his remembrance of Curt Lemon and the Army dentist as well as the way in which he speaks of Lemon’s experiences with dentists in his past. I believe O’Brien chooses this particular story of Curt and the dentist because it is one of general fondness, which is in line with the tone of the story. This story is somewhat humorous and ironic and these are the types of sentimentalisms that typically remain in one’s introspective memory for a lifetime. The general themes in this story appear to portray the weight of one’s emotional as well as physical burdens. There also seems to be a theme of motivation through a fear of shame, as shown by Curt’s fear of the dentist, which he is ashamed of, which then motivates him to prove his bravery. The Dentist† appears to illustrate physical suffering as an easier burden than that of emotional or mental suffering. The greatest enemy of these soldiers was that which was unknown. Curt Lemon gets his tooth pulled in an attempt appear brave to his platoon and perhaps to be acquainted with the feeling of suffering. Through the act of experiencing this pain and becoming acquainted with this suffering, Curt Lemon’s mind is eased of the anticipation and fear of the unknown suffering he might endure in war. This appears to be an insignificant triumph, but in reality is necessary amid the chaos of war.

International Operations Management Essay

Nowadays every company wants to gain a competitive edge in the market and for that it leaves no store unturned . When any new development takes place although it has a good side to it but there are equally a lot of challenges attached to it as well. If a company is thinking of moving from batch processing to line processing there would be considerable concerns which the following departments might raise and might have to juggle with. The finance department might face the issues of capital investment rising from moderate to high level because if an automobile production line is there then it would not use ordinary machinery instead would require specialized machinery for its production. In a batch processing system the capital investment is usually seen to be moderate and when decision of venturing into line processing is taken then capital investments expects to be high. Variable cost might tend to lessen from moderate level of previous working seen in batch processing. Human resource department would also have to face issues like curtailing the number of labor content and workforce . Usually in assembly line processing the workforce is replaced by machinery and supporting mechanisms embedded in the systems like for example adding a conveyer belt to connect the activities which take place in the firm. (Lewis & Slack, 2003). Labor content in batch processing is moderate whereas in line processing its low. (McHugh & MuHugh , 1990) . This can be a concern of the human resource department because it would take decisions like lay off, transfer etc. The accounting department has to be on the toes because the level of transactions would increase as the volume would increase i. e. from moderate level of quantity produced to high level production. The entries have to be made on a continuous basis as volume or the quantity has risen. The information system which would be used for line processing will have to more swift and embedded with specialized softwares or systems which support line processing nature of work. The connected flow of working will have to be monitored efficiently. The system of monitoring will have to be modified so as to facilitate the current functioning. The marketing department might think of the fact that in the batch processing products involved were several and in line processing the products involved are less hence less responsibility, but the quality of marketing expertise would be expected to increase drastically. ( Heizer & Render , 1991 ) . A batch process usually executes different production runs for different runs but it’s not in the case of line processing. The flexibility is usually seen to be low in line processing and therefore as in batch processing where flexibility is seen to be moderate might create concerns for the marketing department. The marketing department now will have to devise such ideas which are out of the box and facilitate such larger processing function . The marketing department has to design such products which entice the masses as they would now not have multiple products which can save their flagging reputation. (Weiss & Gershon, 1989) To culminate I would state that whenever any other process flow is adopted then there are certain specifications which are to be considered and the various departments which previously followed a specific line of action need to have the insight of how to adapt to the other one in which they are opting to venture.

ECO365 Week 2 Simulation Essay

Simulation The supply and demand factors are essential to the work of economics. The use of these demand curves help businesses to maximize profits and the supply curve depicts the best price for the most product. These statistics are shown on a graph, which changes according to the supply and demand in a particular market (Colander, 2010). This simulation is an example of Good life property apartment rental supply and demand. This paper will discuss two microeconomics and two macroeconomics principles or concepts from the simulation. Also it will identify at least one shift of the supply curve and one shift of the demand curve in the simulation. In addition, it will discuss the effects of supply and demand in the workplace. Last, Relating to the simulation, it will explain how the price elasticity of demand affects a consumer’s purchasing and the firm’s pricing strategy. Two microeconomics and two macroeconomics principles Within this simulation are multiple examples of microeconomics and macroeconomics. One example of microeconomics is Good life property raising or lowering its rental rate for the apartments. Because it is a business decision, it falls under microeconomics. Another example is the percentage of inventory that Good Life has allotted for rental of their inventory. Macroeconomics deals more with decisions made higher than the business itself. For example, the increase of income caused by the addition of Lintech, is macroeconomics. Also the government imposing a cap on the monthly rent of 1550 dollars for two-bedroom apartments is a macroeconomic decision. One shift of the supply curve and one shift of the demand curve The supply curve is represented by a gradually increasing line on the graph of the scenario. The line represents the price and quantity for which apartments are purchased. For example, a shift in the supply curve was witnessed when  the new business entered the area. The addition of Lintech working facility prompted more consumers to want apartments. The supply curve moved left to indicate less supply on hand. The downward slope on the graph represents the demand curve. As recently explained, the price and demand are captured on this line. The increase of rent caused the demand curve to shift to the left, indicating a decrease in demand (Colander, 2010). Effects of supply and demand in the workplace In the petroleum industry, the price is relatively elastic. The demand of work from day-to-day is determined by the consumers demand for that product. Some days will require 12 hours of service whereas others will require eight hours of service to complete customer deliveries. With respect to supply, a shortage would negatively affect companies that are already customers. The shortage may increase price temporarily or an increase in the general cost of oil may increase price long term. The idea behind macro and microeconomics help to understand the impact that supply and demand have on the economy. Companies make educated decisions on a products life cycle according to the demand for that item. The equilibrium point (the intersecting point on supply and demand) is best suited for a product or service. How the price elasticity of demand affects a consumer’s purchasing and the firm’s pricing strategy The elasticity of price affects a company’s price tactics and consumer purchasing actions. If a products price changes, customer purchasing habits may rise or fall accordingly (Colander, 2010). If the demand for a particular apartment increases, as seen in the scenario, Good life properties will be able to raise rent rates in order to capitalize on the higher demand. On the other hand, customers may not purchase as much with a higher rent rate. As a result of increased rates, customers may seek alternatives such as conventional homes. This is how price elasticity effects consumer purchasing and the price point set by companies. The price for items or services may be too high which would cripple the potential earnings. A look at the supply and demand charts depicts the best price point. Good life property management have maximized its earnings and optimized its rental rates by using the supply and demand curves. Considering the petroleum industry, supply, and demand directly affect the price. Price elasticity is also a factor to consider when setting  the price for services or products. References Colander, D. C. (2010). Economics (8th ed.). New York, NY: McGraw-Hill. Retrieved April 11, 2013 from The University of Phoenix eBook Collection database.

Irish Music Assignment Essay

The term Sean-nos or traditional Irish singing in the Irish Language, is a style of singing, which is rooted in the Gaeltacht regions of the Ireland. There are three main styles of Sean-nos, corresponding to the three areas where Irish is still spoken as a community language, the Gaeltachtai of Munster, Connacht and Ulster. Munster Gaeltachtai includes parts of Kerry, Cork and Waterford, the Connemara region of Connacht and the Ulster Gaeltacht in Donegal. Although Sean-nos is practised outside these areas, only in these 3 areas would it be the most popular. Even though all these areas have all share the same interest in singing they all have there own unique ways of performing Sean-nos songs. Sean-nos singing is normally unaccompanied and performed as a solo art. The person who sings a Sean-nos song is usually telling a story through the song by combining many vocal techniques, especially through the use of ornamentation and variation. Sean-nos singers use different techniques to ornament the performance of a song, One syllable in a word can be sung to several notes and the notes can be varies from verse to verse. Sometimes the notes to be ornamented can be adjacent to each other and at other times the gap between them is wide. This style of singing is confined mainly to Munster. Different notes can be stressed for a particular effect, or a note can be held over several beats. for example the famous Sean-nos singer from munster Iarla Ó Lionà ¡ird shows off these techniques of Ornamentation and variation in his most recent album Foxlight which was released in September 2011. Another obvious difference between the Sean-nos style of singing can be seen in the Ulster style. Donegal sean-nà ³s has been heavily influenced by Scots Gaelic song, which is much less ornamented than sean-nà ³s. Donegal singers tend to keep a steady pulse throughout the song. The melody is presented with minimal ornamentation grace notes, and may also contain a steady pulse throughout the song. The Donegal style of Sean-nos singing can be heard through Doimnic Mac Giolla Bhrà ­de who is a well known sean-nà ³s singer from Gaoth Dobhair, Co. Donegal who was the winner of Corn Uà ­ Riada, the Oireachtas sean-nà ³s singing competition, in 2009. Dominic released his own album in 2004 called Saol na Suà ¡ilce, presenting us with the unique Ulster style of Sean-nos singing Like the Munster style of singing Connacht Sean-nos singing in the Connemara area is also highly ornamentated with forms familiar to a traditional instrumentalis and also alot of variation making it difficult to tell the difference between the two, Seosamh Ó hÉanaà ­ from Connemara a famous Sean-nos singer that passed away in 1984 had recorded hundreds of songs using his distinct Connemara style of singing.

GRADUATE SCHOOL INFORMATION Essay Example | Topics and Well Written Essays - 250 words

GRADUATE SCHOOL INFORMATION - Essay Example I told her that I’m more inclined in pursuing further studies related to public health (major) and art such as painting and interior design (minor). I was planning on going into community health, be an integral part of community organizing while combining my knowledge in the arts through designing. However, I was still confused on how and in what way I would have to direct myself in order to combine these two conflicting interests. Upon hearing this, she immediately suggested that I can consider the following masters degree programs in community health, social and community development, social work, public health planning, community health, public administration, and business administration. The career advisor further emphasized that I need to really look into what I really like and I know (what my field of specialization is) and from there I can get a degree program that best suits me. First, she suggested that I use books that list names of degree programs and what universit y they are being offered. Second, she also suggested that I go online (such as google, Petersons, US News and World Report) for universities that have a detailed course outline of the courses they offer.