Thursday, November 28, 2019
Analysis of Theoretical Perspectives, Research Methodologies and Methods Essay Example Analysis of Theoretical Perspectives, Research Methodologies and Methods Paper Analysis of Theoretical Perspectives, Research Methodologies and Methods Paper According to the Dictionary of Qualitative Inquiry Ã¢â¬Å"postmodernism is an attitude toward the social world at the current stage of its historical development- more of a diagnosis than a theoryÃ¢â¬ (Schwandt 1997, 201). Using this definition Ã¢â¬Å"Children and the RevolutionÃ¢â¬ most comfortably fits into the theoretical perspective of postmodernism. This becomes obvious in the very first lines of the article when the author states her opinions in terms of the current social atmosphere (Craig 2006, 125). More evidence of this theory is found in CraigÃ¢â¬â¢s statement that Ã¢â¬Å"we have had half a sex revolutionÃ¢â¬ (2006, 126). Craig seems to be presenting her ideas in this article in order to correct a social assumption that the time and effort of child rearing has become more equal among the sexes, but as her study shows, it has not. This research also fits best within the concept of survey research, even though the researcher herself did not perform the surveys, but used survey information collected from the Australian Bureau of Statistics in their 1997 Time Use Survey (TUS) instead (Craig 2006, 128). Considering the depth of the TUS and the breadth of the number of the individuals that completed the survey as well as the completion rate because of mandatory cooperation with government research such as this, CraigÃ¢â¬â¢s analysis of this data is likely to be much more complete and accurate than if she were to conduct her own survey (Craig 2006, 129). CraigÃ¢â¬â¢s methods seem to be a comparative analysis, or cross-case analysis (Schwandt 1997, 46). Single cases of individualsÃ¢â¬â¢ time spent in certain activities were collected on both male and female, and parent and non-parent participants. These reports of activities and time spent were then averaged according to group, and then compared; male vs. female, parent vs. non-parent (Craig 2006, 129). In contrast, Ã¢â¬Å"Time and LabourÃ¢â¬ seems to take the more or less rather raw data that Craig offers on time spent in child care for fathers and asks analyzes this a little deeper. The theoretical perspective used in this article seems to be interpretivism. Dermott takes into account the same kind of information that Craig has presented and determines that not only is there a disparity in the actual time spend in child care between men and women, but there seems to be a distinct difference in the psychological frame of mind between mothers and fathers. Dermott looks at the social constructs behind being a Ã¢â¬Å"good workerÃ¢â¬ and a Ã¢â¬Å"good fatherÃ¢â¬ as far as time investment in each activity (Dermott 2005, 91). This research seems to imply that, not only do fathers spend less time in caring for their children, but they do not feel that spending an amount of time equal to that of the mother is necessary for them to achieve the same degree of esteem. Though the methodology that Dermott uses could be considered the same as CraigÃ¢â¬â¢s since they both use direct survey-type material straight from their participants, it would be more accurate to say that Dermott is using a heuristic inquiry approach. On the surface both Craig and Dermott are investigating the same phenomenon, just on opposite ends of the spectrum. However, DermottÃ¢â¬â¢s departure from simply analyzing the hours spent in childcare can be seen in such places as on pages 93-94 where she begins by stating that Ã¢â¬Å"Feeling responsibleÃ¢â¬ was one cited reason why the men participating in the study chose to spend more time at work than with their children. DermottÃ¢â¬â¢s investigation of why there is a discrepancy between the role of men and women in rearing children is what makes her work more heuristic than simply a survey. DermottÃ¢â¬â¢s methods are also in contrast to CraigÃ¢â¬â¢s since her methodology requires a deeper, more personal look at her subjects than a collection of recorded numbers can provide. Clearly, through various quotes taken directly from her subjects, Dermott has used an interview method to obtain her research material. When comparing the two articles, CrottyÃ¢â¬â¢s discussion of the four elements of social research becomes quite poignant (Crotty 1998, 1). Ultimately Craig and Dermott are researching almost identical topics, though they are focusing on the different genders in the same topic. CraigÃ¢â¬â¢s approach expresses the discrepancy, but focuses on showing that raising children is, in fact, a major financial and temporal burden, and the women take the brunt of the temporal responsibility as well as play a major support role in the financial responsibility. She shows how this has actually evolved over the years through the change in womenÃ¢â¬â¢s roles in society. Dermott, on the other hand, addresses the same topic, but explores the reasons behind the disparity. Interestingly enough, DermottÃ¢â¬â¢s research serves as an extension of CraigÃ¢â¬â¢s work, though it also shows that the men have the same problem with the one-sided sexual revolution by stating that, though men are being inc reasingly expected to spend more time in child care their roles as the main support of a family have not changed enough to keep up with this trend (Dermott 2005, 92). This stands both in opposition and in explanation of CraigÃ¢â¬â¢s statement that though women have entered the workforce in huge numbers the expectation of them taking the majority of the domestic and child care responsibility has not changed (Craig 2006, 126). It is because of the subtleties in the development of the four elements that these two researchers could approach practically the identical topic and yet develop such different perspectives that provide unique information about the topic.
Sunday, November 24, 2019
Analysing significant changes in cost structure Essays Analysing significant changes in cost structure Essay Analysing significant changes in cost structure Essay Johnson and Kaplan ( 1987 ) believe that the demand to enter information on commercial position has existed for as long clip as people have traded. Hannay ( 2003 ) asserted that the key development in the history of accounting was the innovation of double-entry clerking. Historically, we know that double-entry clerking emerged in Italy about 13th century. But cost accounting is non every bit old as dual entry clerking. It is rather recent system that emerged in 19th century, and developed by twentieth. Cost accounting is a system which measures the cost of merchandise or services. Furthermore, the demand for direction accounting information is a much more recent phenomenon. Management accounting is a portion of the fiscal coverage procedure and it refering the activities of directors. Management accounting utilizes cost accounting information and analyses and uses them in many of import direction maps. Johnson and Kaplan ( 1987 ) asserted that cost accounting was one of the effect industrial revolution and take steps refering the merchandises costs. Traditional cost accounting system has used in a most of fabrication and services houses from 18th century. They believed that the fabrication houses developed cost accounting for two intents: to command the internal procedures and activities that generated those higher returns, and to measure internal chances to derive from their resources. They asserted that direction accounting foremost appeared in the United States and developments occurred during the 19th century. They believed that most of import direction accounting patterns was emerged before 1925 and after this clip it seemed the development stopped. They indentified accounting patterns that introduced before 1925 and they have used until now included: discrepancy analysis for labour, stuff, and overhead, standard cost, budgeting for cost, income and hard currency, flexible budgets, return on investing ( ROI ) , Due Pont, transportation pricing, and sale prognosiss. In a sense, cost accounting measures the cost of merchandise or services and its information is used for direction accounting intents in fiscal coverage procedure every bit good as in determinations doing procedure such as sell or purchase determinations, transportation pricing, value stock list, cost control, and public presentation finding. At the beginning, cost accounting system was used for supplying information on labour cost per unit of end product, so, it mentioned to other constituents of cost ( stuff and operating expense ) . Traditional bing systems ( TCS ) were designed for fabrication environments which direct costs were a larger per centum of entire costs. This system allocates overhead costs to merchandises, utilizing on volume-based measuring associating direct cost like for illustration direct stuff cost, machine hours and direct labour hours. Although its overhead cost allotment was non rather accurate, this system worked good, since direct labour and stuff, represented the bulk of the entire cost while overhead cost was merely a little fraction. But for past three decennaries, many companies have experienced important alterations in their cost construction. Overhead cost has increased imposingly and has become the dominant cost constituent of many merchandises. Many research workers highlight the altera tion of cost construction for illustration Baker ( 1994 ) asserted that today direct labour cost is frequently less than 15 % of the entire cost and overhead cost may show 50 % or more of entire cost. During the same clip period, much unfavorable judgment was raised that traditional cost accounting has failed to fix progress related, on clip, and highly accurate information for bettering direction determination. To get the better of the failing of traditional cost accounting, several direction accounting inventions have been introduced during 1980s and 1990s. Bjornenak and Olson ( 1999 ) recognized the chief cost and direction accounting inventions based on their importance in the literature including: Activity- based direction ( ABM ) ; activity-based costing ( ABC ) ; local information system ( LS ) ; balanced scorecard ( BS ) ; life rhythm costing ( LCC ) ; mark costing ( TC ) ; and strategic direction accounting ( SMA ) . Furthermore Chenhall and Langfield-Smith ( 1998 ) introduced the most popular late cost and direction accounting inventions in Australia including: merchandise life rhythm, valued added constructs, balanced scorecard techniques, entire quality direction, strategic direction, hazard direction, benchmarking, economic value added, mark bing analysis, and activity-based costing as methods for linking scheme and aims in companies. The current survey efforts to foretell and tests the influence of certain contextual factors on execution phases, acceptance, and extract activity-based costing ( ABC ) among the Persian fabrication houses. Gosselin ( 1997 ) claimed that ABC is one of the most of import direction accounting inventions of the 20th century.Main different between ABC and TCS is in the measuring of the constituent of cost. TCA step the cost based on three constituents including: direct stuff, direct labor, and overhead but in ABC system, cost of merchandises included activities. Another difference related to manner for delegating overhead cost to merchandise. ABC provides more elaborate trailing and differential assignment of overhead costs, creates more costs pools, and provides more accurate merchandise costs. Krumwiede ( 1998b ) defined activity-based costing ( ABC ) as a bing methodological analysis that allocates costs to single activities based on more than one cost allocated base. Spedding and Sun ( 1999 ) believed that the ABC method of accounting involves the dislocation of a system into single activities and costing of sum of clip and resources spent on each activity in the industry of merchandise. The careful reader of literature text is likely to be amazed to observe how the basic techniques of activity-based costing system have been with us as long clip as those of traditional costing method. Johnson and Kaplan ( 1987 ) found that technique similar to what is known as ABC around 1925 introduced. Harmonizing to Kiani and Sangeladji, ( 2003 ) Activity Accounting was foremost introduced and used in 1940s and the construct, with some alterations, has been presented in literature as Activity-Based Costing ( ABC ) . Evidence showed similar methodological analysis introduced by research workers before 1980s but in early 1980s articles began to look in the literature foregrounding the concerns with inaccurate merchandise costs ensuing from traditional merchandise bing systems. It seems execution of activity-based costing was impracticable before the visual aspect of modern computing machine engineering and package. However, altering the sort of merchandises from simple to variet y merchandise, the market from local market to planetary market, and procedures of production from simple procedure to complexness procedure were other of import grounds that increased the value of accurate cost information and utilizing ABC. It means the complexness requires more organisational activities and each activity has different cost allotments which the TAC system failed to analyse them. Activity besed costing as a cost accounting system has ain direction accounting named activity-based direction ( ABC ) . Some research workers named both together activity-based cost/management ( ABCM ) as a whole system. More late, Askarany et al. , ( 2007 ) identified activity-based cost/management ( ABCM ) as one of the chief cost and direction accounting inventions. Meanwhile, Abernethy and Bouwens, ( 2005 ) defined direction accounting systems ( MAS ) inventions as a either new systems or the redesign of an bing system. Activity based costing in this survey is referred to as an invention and considered to ABC as an administrative invention ( in comparison to proficient invention ) . However, the current survey follow the theory that used by the most of ABC acceptance research, which has named the theory of organisational acceptance of invention or invention diffusion theory. This theory is a widely accepted theoretical footing for analyzing ABC execution ( Anderson, 1995 ; Innes and Mitchell, 1995 ; Gosselin, 1997 ; Innes et al. , 2000 ; Joshi, 2001 ; Brown et al. , 2004 ; Pierce, 2004 ; Cohen et al. , 2005 ; Maelah and Nasir Ibrahim, 2006 ; Al-Omir and Drury, 2007 ; Askarany et al. , 2007 ) . ABC is a new type of cost accounting system and it is one of the chief cost and direction accounting inventions system in the 20th century ( Shields, 1995 ; Anderson, 1995 ; Gosselin, 1997 ; Askarany et al. , 2007 ) . Bjornenak ( 1997 ) believed that one of the most of import modern-day accounting inventions is activity-based bing. One of the aims of the advanced direction accounting systems is to help directors to implement their companies strategic precedences. All of the MAS inventions in directed at bettering apprehension of the profitableness of merchandises and heightening procedures to better net incomes. Alternatively of utilizing a individual footing to delegate costs to merchandises, ABC allocates costs to activities and so to merchandises based on how the merchandise consumed the resources ( costs ) . Changing the methods of cost allocating and tracing by utilizing ABC provides a clearer describe of cost of procedures and shows the profitableness of clients and merchandises. Since the outgrowth of activity-based costing ( ABC ) , it has received a great trade of attending as a cost direction invention which provides more accurate merchandise costs information than traditional cost system ( e.g. Drucker, 1995 ; Turney and Stratton, 1992: Krumwiede, 1998b ) . Kiani A ; Sangeladjiai ( 2003 ) believed that neer in the accounting history has an thought such as activity-based costing moved so rapidly from construct to execution. The increased involvement in ABC is good documented in the literature. In the line of betterment of ABC and towards reconstructing the rule of causality, new coevalss of ABC introduced by research workers named time-driven ABC system ( TDABC ) , and performance-focused ABC system ( PFABC ) and it seems its betterment will go on ( Merwe, 2009 ; Namazi, 2009 ) . Attewell ( 1992 ) observed that most statistical surveies on inventions have used two distinguishable positions for analysis: acceptance and extract. But this survey effort utilizing one more distinguishable position for analysis: execution phases. Adoption surveies utilizing the acceptance position evaluate the features of an organisation that make it receptive to invention and alteration. Infusion surveies utilizing the extract position effort to understand why and how an invention spreads and what features of the invention lead to credence. Implementation stages surveies investigate which conceptual factors affected companies to travel to higher phase of ABC execution procedure. The similar fun ctional between cost direction inventions acceptance was proposed by several research workers. On the other manus, Iran economic is badly disrupted to boot by old ages of upheaval and uncertainness surrounds the economical activities. These conditions were started by the war with Iraq. After the war with Iraq ended, the state of affairs began to better but because of Iran have non abandon its atomic plan, USA and European Countries still enforces the boycott and trade stoppage on Iran. And besides from 2006 to 2008 the international community passed four declarations apposite Iran. Number of research workers found grounds that rising prices leads to higher uncertainness in Iran ( Samimi and Motameni, 2009 ; Heidari and Bashiri, 2009 ) . In add-on the relationship between perceived environmental uncertainness ( PEU ) and the acceptance, extract and execution phases of ABC have non tested in one clip. In this status this survey attempts to make full this spread by look intoing the consequence of high value of PEU in Iran on ABC acceptance, extract and execution phases and beside s expected the sensed environmental uncertainness drama of import function in these three distinct positions of utilizing ABC system. This thesis predicts and trials that how certain contextual factors influence execution phases, acceptance, and extract activity-based costing ( ABC ) among the Persian fabrication houses. Meanwhile, this thesis investigates the effects of utilizing activity-based costing ( ABC ) on fiscal and non fiscal public presentation in the houses. 1.1. Problem Statement The study researches on ABC surveies highlight that utilizing ABC may show huge benefits. For illustration some research workers indicated that utilizing ABC demonstrated benefits as follow: more able to mensurate cost accurately, better apprehension of merchandise costing, and develop public presentation measurings ( e.g. Kiani and Sangeladjiai, 2003 ; Khalid, 2005 ) , better understanding for cost decrease chances, improves managerial determination, proviso of better cost control, and higher degrees of satisfaction with their organisations bing system ( e.g. Moll, 2005 ; Brent, 1992 ) , bettering the truth of cost measured for different merchandises and services by more accurately delegating direct cost, utility of cost information for determination ( e.g. Clausen, 2002 ; Cooper and Kaplan, 1992 ) , supplying a dependable indicant of long-term variable merchandise cost which is peculiarly relevant to, managerial determination devising at a strategic degree ( e.g. Sohal and Chung, 1 998 ) .The concern can be turned to whether utilizing ABC addition organisational public presentation. However, bing literature shows despite the claim benefits of utilizing activity-based costing ; the degree of execution of this system is still lower than traditional one. Gosselin ( 1997 ) describes this fact as ABC paradox . He asserted it seems a spread exists between great involvement of direction comptrollers for utilizing ABC and the figure of organisations that really implemented it. In Iran for illustration Tabrizi ( 1999 ) surveyed CFOs of 290 fabrication houses and found that a few Persian makers adopted ABC to cipher merchandise costs. For work outing ABC paradox and filling such spread the extant literature tested many factors that influenced the acceptance of ABC ( e.g. Gosselin, 1997 ; Innes et al. , 2000 ; Cohen at al. , 2005 ) . Therefore, this survey purpose to analyze the impact of sensed environmental uncertainness with other certain contextual factors on execution phases, acceptance, and extract ABC among the Persian houses and besides to prove the consequence of utilizing ABC on organisational public presentation, because no other survey demonstrated these observations from the extant literature. 1.2. Research inquiries 1.2.1. General research inquiries Today, companies face to the intense competitory market. In this environment, every company attempts to use accurate cost information. The extant literature emphasizes that utilizing ABC may show huge benefits ( e.g. ABC may better the truth of cost measuring and supply utile cost information ) .The chief intent of current survey is to analyze the relationships between certain contextual factors and execution ABC system and besides the consequence of utilizing ABC on house public presentation. More by and large, the research inquiry may be stated in the undermentioned mode: what factors do find the execution ABC system by Persian fabrication houses? Is steadfast public presentation influenced by utilizing ABC system? General research inquiries are ; 1 ) What factors determine the execution phases, acceptance, and extract ABC by Persian fabrication houses? 2 ) Do the acceptance and extract ABC better house s fiscal and non fiscal public presentation? Do the Persian houses that are in higher execution phases of ABC have greater degrees of fiscal and non fiscal public presentation than lower phases? 1.2.2. Specific research inquiries Informing work in the country of ABC by current thought in invention diffusion theory, and allied literature watercourses, a theoretical theoretical account for execution phases, acceptance, and extract ABC among the Persian houses is developed to reply the undermentioned research inquiries: 1 ) What are the certain contextual factors that affect the execution phases of ABC system in Persian fabrication houses? 2 ) Is the grade of importance for each ABC acceptance factors measure uping by ABC execution phases? 3 ) Do the Persian fabrication houses that are in higher ABC execution phases of ABC have greater degrees of fiscal and non fiscal public presentation than houses in lower phases? 4 ) What are the certain contextual factors that affect the acceptance of ABC system in Persian fabrication houses? 5 ) Is there any betterment in degree of organisational public presentation ( fiscal and non fiscal ) for Persian fabrication houses that adopted ABC, comparison with non-adopters companies? 6 ) For Persian fabrication houses that have adopted ABC, is extract of ABC system consequence by same contextual factors in the ABC acceptance and other certain organisational factors? 7 ) For Persian fabrication houses that have adopted ABC, is at that place any betterment in degree of organisational public presentation ( fiscal and non fiscal ) for infuser, comparison with non infuser companies? 1.3. Research aim 1.3.1 General research aims Most particularly, the intent of this survey is to prove the relationships between certain contextual factors and ABC acceptance and besides examined the consequence of utilizing ABC on house public presentation. The general intents of this survey are: 1 ) To look into whether the execution phases and acceptance ABC for Persian fabrication houses are related to contextual factors: degree of competition, degree of information engineering quality, degree of merchandise diverseness, degree of operating expense, perceived environmental uncertainness, concern scheme, and house size, and besides to look into whether for these houses, the extract ABC related to this contextual factors and two add-on factors: top direction support and preparation in Persian fabrication houses. 2 ) To look into whether the acceptance and extract ABC better Persian fabrication houses public presentation ( fiscal and non fiscal ) and besides to look into whether these houses that are in higher execution phases of ABC have greater degrees of public presentation ( fiscal and non fiscal ) than houses in lower ABC execution phases. 1.3.2. Specific research aims 1 ) To look into whether ABC execution phases for Persian fabrication houses are related to contextual factors: degree of competition, degree of information engineering quality, degree of merchandise diverseness, degree of operating expense, perceived environmental uncertainness, concern scheme, and house size. 2 ) To look into whether the grade of importance for each above contextual factors are measure uping by ABC execution phases. 3 ) To look into the different grade of Persian fabrication houses public presentation ( fiscal and non fiscal ) in each ABC execution phases. 4 ) To look into whether ABC acceptance for Persian fabrication houses is related to contextual factors: degree of competition, degree of information engineering quality, degree of merchandise diverseness, degree of operating expense, perceived environmental uncertainness, concern scheme and house size. 5 ) To look into differences in degree of organisational public presentation ( fiscal and non fiscal ) between ABC adoptive parents Persian fabrication houses and non-adopters houses. 6 ) To look into whether for Persian fabrication houses those have adopted ABC, extract ABC is effected by contextual factors: degree of competition, degree of information engineering quality, degree of merchandise diverseness, degree of operating expense, perceived environmental uncertainness, concern scheme, house size, top direction support, and preparation. 7 ) For Persian fabrication houses that have adopted ABC, to look into differences in degree of organisational public presentation ( fiscal and non fiscal ) between ABC infusers and non infusers houses. Table 1.1 shows the relationship between research inquiries and aims Expected parts This survey attempts to hold both academicals and theoretical parts. At the degree of theory, the primary relevancy lies in its scrutiny in three distinguishable positions: execution phases, acceptance, and extract of ABC 1.4.1. Contributions to academic The current survey efforts to lend to the theoretical organic structure of cognition in Fieldss of cost accounting, public presentation measuring systems, strategic direction, every bit good as direction accounting invention systems with theoretical deductions. The determination may explicate some facets of organisational alteration theory by turn toing groundss in three distinguishable positions: execution phases, acceptance, and extract of ABC. There are expected some parts to academic research in execution phases, acceptance, and extract of activity-based costing ( ABC ) . The first part is on bettering a conceptual model covering the issues of sensed environmental uncertainness ( PEU ) . The survey will lend to academic research with its conceptualisation of PEU and investigate influences of PEU on execution phases, acceptance, and extract of activity-based costing ( ABC ) as a most of import determiner for making to acceptance and extract of ABC. The potency for direction accoun ting literature ( MAS ) to inform ABC execution research is highlighted by this survey. Furthermore, the survey contributes to the strategic direction literature with supplying groundss refering the designation and measuring of Miles and Snow s scheme typology. Following, this survey contributes to the literature sing utilizing multidimensional public presentation steps and proving relationship between ABC acceptance, extract, and execution phases and houses fiscal and non fiscal public presentation. Finally, this survey contributes to the literature refering investigate combination consequence of certain contextual factors: degree of competition, degree of information engineering quality, degree of merchandise diverseness, degree of operating expense, perceived environmental uncertainness, concern scheme, and house on ABC acceptance, extract, and execution phases. 1.4.2. Contributions to patterns This survey attempts to lend to ABC system designs and use, concern scheme use, and organisational public presentation status. Sing the ABC system designs, focal point on factors that influence ABC acceptance and extract will supply utile consequences for Persian houses who are interested for using ABC. Based on the determination of this survey, organisations in high rate of positive features are the good campaigners for using ABC. The determination may do these companies become involved in ABC system for bettering their cost accounting systems. Furthermore, Persian houses who are interested for using ABC may acquire guidelines by commanding the factors which ABC acceptance is related to them. In the regard of concern scheme use, this survey tries to happen groundss for function of concern scheme in the design, and utilize ABC system. This survey investigates the grade to which houses emphasize each of the concern scheme types proposed by Miles and Snow ( 1978 ) and look into the relationship of their scheme with execution phases, acceptance, and extract of ABC. Organizations with specific concern scheme may demo as the good campaigners for using ABC. Therefore the consequence may do these companies involve to ABC as good tool for increasing the value of their cost accounting methods. Furthermore, this survey attempts to happen the function of following and inculcating ABC system in bettering both fiscal and non fiscal organisational public presentation. The consequence of this survey identified clear image of organisational public presentation with and without utilizing ABC, therefore the houses may actuate to using ABC to understand utilizing this system may better their organisational public presentation. 1.5. Scope of survey The research range emphasizes fabricating houses in Iran. Initial stages of the survey focal point on cost accounting systems and particularly on activity-based costing as a new cost accounting system. Fabrication houses are chosen because they by and large use a cost accounting system, traditional or a new theoretical account. Furthermore, from assorted industries fabricating have to utilize cost accounting system for fiscal coverage. This survey focused of factors that may act upon implementing ABC as a one of the most of import cost accounting invention. It seems manufacturing houses are matching for proving degree of diverseness and degree of competition that this survey effort. Some research surveies concentrate on both fabrication and services sectors. In this survey the operating expense cost assumes as an independent variable and these houses should put a greater concern for operating expense cost. Beside, fabricating sectors in Iran is turning and plays a dominant function in the Iran economic system by being one of the largest sectors. Since the survey besides attempt to happen the influence of sensed environmental uncertainness ( PEU ) on the extent to which a house uses ABC systems, fabricating industry is appropriate because in this houses, PEU in many ways originate such as capriciousness in supply their row stuff and constituents. Definition of Research Variables Fourteen variables are used in this survey. Table 1.2 presents the relationship between these variables to research aims, research hypotheses and besides their relate inquiries in the questionnaire. These 14 variables are defined based on other research worker definitions that instrument for mensurating the variables is barrowed from them. Definitions of these variables are as follow: 1.6.1. Degree of information engineering quality Harmonizing to Krumwiede ( 1998b ) degree of information engineering quality is defined as the degree of quality of go outing information engineering system in the company. The measurement dimensions for IT quality include the handiness of information, user friendliness of the information system, handiness of elaborate information in the assortment of cost informations, and seasonableness of the information provided by the system. 1.6.2. Degree of merchandise diverseness Degree of merchandise diverseness is defined harmonizing to Khalid ( 2005 ) . He defined degree of merchandise diverseness as the assortment of volume of merchandises. Degree of merchandise diverseness was measured based on figure of merchandises that produce in the fabrication houses. 1.6.3. Degree of operating expense Chen ( 1996 ) explained that operating expense costs are usually caused by certification, depreciation, technology care, rework, review and fix. Degree of operating expense used was defined on Krumwiede ( 1998b ) . She defined grade of operating expense as a proration in cost of merchandises. The measuring was involved with the computation of house s cost construction and mensural constituents of cost included direct stuff cost, direct labour cost, and overhead cost. Then per centum of overhead applied as a degree of overhead cost. 1.6.4 Perceived environmental uncertainness This sturdy defined sensed environmental uncertainness harmonizing to Jusoh ( 2008 ) . She focused on respondents perceptual experiences on the predictability of seven facets. She measured mean of these facets and served as the overall sensed environmental uncertainness mark for a house. These waies included house s providers, rivals, clients, financial/capital markets, authorities regulative, labour brotherhoods, and economic sciences politics/technology. 1.6.5. Degree of competition Degree of competitory related to the position of competition that a house faces in a peculiar industry. Ramaswamy ( 2001 ) defined the degree of competition as the figure of houses in a peculiar sector and the market portion of each rival. In this survey based on Cohen et al. , ( 2005 ) , a individual point index was used for measuring of degree of competition. Level of competition was assessed utilizing figure of rivals in the same industry. 1.6.6. Business scheme This survey examined the grade to which houses emphasize each of the concern scheme types proposed by Miles and Snow ( 1978 ) : prospector, analyser, guardian, and reactor. The cardinal difference among these types is the rate of alteration in the organisational sphere. Miles and Snow ( 1978 ) defined these types of concern scheme as a follow: Prospectors are characterized by their dynamism in seeking market chances. They are normally pioneers that create alteration in their several industries. In contrast, guardians have a scheme which is the polar antonym from prospectors. They operate within a narrow product-market sphere characterized by high production volume and low merchandise diverseness. Analyzers stand between these two scheme types: prospectors and guardians and properties of both scheme. Finally, the companies that are reactors do non follow a witting scheme. Business scheme is measured sing Jusoh and Parnell ( 2008 ) . Business scheme is operated by taking the mean mark across the 12 points categorized in four strategic types. Then for each house the grade of the mean value which classified into four strategic types was comparison. The highest value indicated which the house emphasizes a given scheme. This instrument measured four strategic types as proposed by Miles and Snow ( 1978 ) . 1.6.7. Firm size Harmonizing to Krumwiede ( 1998b ) the house size defined and see as a independent variable. She defined size of company based on one-year sum of sale gross. 1.6.8. Top direction support Top direction support is defined harmonizing to Maelah and Nasir Ibrahim ( 2007 ) . They defined top direction support as a degree of top direction support for following and implementing ABC system. In current survey, top of direction support was related merely to ABC adoptive parents, and this variable was considered in ABC extract analysis. Top direction support measured based on the grade of understanding about six statements sing top of direction support in the company. 1.6.9. Training Training is defined as a degree of ABC preparation provided in the phases of ABC execution ( Krumwiede, 1998b ) . Training reflects the degree of developing involved in the design, implement, and usage of ABC. The definition sing degree of preparation is adopted from Krumwiede ( 1998b ) . Degree of preparation was related to ABC adoptive parents houses merely, and this variable was considered in Infusion analysis. The measuring included three stages and these three preparation stages are sing degree of preparation provided in the company in the design, implement, and usage of ABC. 1.6.10 Activity-based costing ( ABC ) acceptance Bjornenak ( 1997 ) asserted definition of acceptance is really of import and different definitions determined the different figure of adoptive parents in a survey. This survey defines the acceptance of ABC harmonizing to Krumwiede A ; Suessmair ( 2005 ) . They defined adopter houses as houses that have implemented ABC, are presently implementing it or program to make so. In the theoretical account presume complete implementing ABC is happened in seven phases. Hence, this survey the acceptance rate includes a figure of houses that meet last four phases. The acceptance variable is ZERO for houses in phases 1 through 3 and ONE for houses in phases 4 through 7. 1.7.11 Activity-based costing ( ABC ) extract Based on Krumwiede A ; Suessmair ( 2005 ) the extract of ABC defined as the phase when ABC information is used outside the accounting section for determination devising. For mensurating extract of ABC merely ABC adoptive parents houses are included in the sample ( houses at phase 4 or supra ) . From four acceptance phases, houses were labeled as the infusers if fitting phase seven. The Infusion variable is ZERO for houses in phases 4 through 6 and ONE for houses in phases 7. 1.6.12 Activity-based costing ( ABC ) execution phases This survey defines the execution phases of ABC harmonizing to Krumwiede A ; Suessmair ( 2005 ) theoretical account. Based on this theoretical account, execution of ABC is completed in seven phases. Krumwiede A ; Suessmair ( 2005 ) believed that the phase differentiations are non every bit clear-cut as suggested by any other execution theoretical account. 1.6.13. Fiscal public presentation Moll ( 2005 ) defined fiscal public presentation as the value of a house s public presentation in fiscal facet. This survey applies multidimensional public presentation steps for mensurating it. Fiscal public presentation defines as a grade of six index including: return on investing ( ROI ) , gross revenues volume, hard currency flow, market portion, cost and cost reduction. 1.6.14. Non fiscal public presentation This survey defined non fiscal public presentation as the value of a house s public presentation in non fiscal facet. This survey applies multidimensional public presentation steps for mensurating it. Non fiscal public presentation defines as a grade of 10 index including: on clip bringing, client and rival monitoring, new product/service debut, clip to treat activities, client and employee satisfaction, productiveness of labor, profile with the community, and quality of merchandises. Sing the measuring of both flat fiscal and non fiscal public presentation, the value for the public presentation importance and the value for the public presentation accomplishment are measured. Then a leaden mean fiscal and non fiscal public presentation index was obtained for each house. This allows for the creative activity of a public presentation index that may acknowledge the differing organisational public presentation of companies. 1.7 Overview of the thesis The undermentioned thesis is structured in to six chapters as follows: Chapter one: Introduction Chapter one presents an overview of the research. In this chapter the background of the survey is described and item of research job, nonsubjective and research inquiries are presented. It besides describes range of survey and expected parts. Furthermore definitions of research variables for this survey are presented. Chapter two: Literature reappraisal Chapter two is started with a brief description of bing literature associating to ABC and other cost accounting invention systems. In this chapter, research on ABC categorize into three chief classs including: theoretical surveies, instance surveies, statistical surveies and relevant literature nowadays in this three classs. Cost accounting system literature is presented and links between ABC as an invention system and activity-based direction ( ABM ) , activity-based budgeting ( ABB ) are reviewed. Furthermore the ABC research on contextual factors that expected relevant to execution of ABC ( research variables for this survey ) is presented. Chapter three: Theoretical model and hypotheses development Chapter three begins with a brief description of organisational acceptance of invention or invention diffusion theory which is followed by this survey. This chapter besides provides the theoretical model of the survey, which is on the consequence of certain contextual factors on ABC acceptance, extract, and execution phases. Furthermore, hypotheses development and a reappraisal of literature supports and justifications for each hypothesis are presented. Chapter four: Methodology Chapter four inside informations the research design, including the Per-test questionnaire, procedure of trying choice and study building. This chapter besides explores the questionnaire design including maximise the study response rates methods and interlingual rendition of the questionnaire. Furthermore, variable measuring, informations analysis techniques of this survey and the theoretical accounts for proving hypothesis are outlined. Chapter Five: Consequence Chapter five explores the consequences of the research undertaken. In this chapter, consequences from the information analyses are presented and hypotheses were tested utilizing logit trial, independent sample t-test and ANOVA. This chapter describes the response rate, non-response prejudice, cogency, dependability, and descriptive analysis. This chapter besides provides the study consequences of proving the relationships between contextual variables and execution phases, acceptance, and extract ABC, every bit good as the relationship between the latter with organisational public presentation. In add-on, in the last portion hypotheses are tested in the theoretical accounts. Chapter six: Discussion and decision A treatment of the consequences is provided in chapter six, every bit good as a treatment to which happening reported in the chapter five are able to supply replies to the research inquiries and success the research objectives set out at the beginning of the research. The determination of this survey discuss in three major contextual facAÃ tors: environmental factors, technological factors, and organisational factors that related to three distinguishable positions: execution phases, acceptance, and extract of ABC. This chapter besides provides a treatment on relationship between execution phases, acceptance, extract of ABC and organisational public presentation. Furthermore, the both theoretical and practical deductions and the survey s possible restriction are presented. For get the better ofing such restrictions, several suggestions for future research are presented and eventually the overall determination of this survey is highlighted.
Thursday, November 21, 2019
Innovation and Strategic Management - Annotated Bibliography Example Journal of Technology Management & Innovation, 6(2), 14-39. In this article, the researchers present their findings on how innovation is shaping general business management practices. They took an in-depth analysis of the impacts of embracing innovation and adapting it to business management practices. They also establish how governments, businesses and other development organizations incorporate innovation in their budget decisions and analyze the impact of innovation on long term performance of businesses and government departments. The authors argue that firmÃ¢â¬â¢s profitability and market competitiveness is dependent on how well they make use of innovation in their strategic planning and management. They propose a model that can be used to not only audit but also classify different types of strategic management practices that use innovation as the driving force. SÃ ¡nchez et al studied a relatively broad sample of firms in the electronics industry in Spain to arrive at empirical results. They established that those firms that embraced innovation in their strategic management generally witnessed significant growth in their revenues. On the contrary, firms that did not incorporate innovation in their management practices witnessed reduced revenues and made perpetual losses. SÃ ¡nchez et al proposed a comprehensive model that links companiesÃ¢â¬â¢ performance to innovation-directed strategic management. In this model, businesses make management decisions that are informed by innovations that aim at cutting costs of production, improve resource competence and create new portfolios in the market. The innovation based strategic management in this model links environmental changes, strategic innovation and business results. In this article, the authors argue that the kind of innovation that has led to improved business performance is not necessarily that which is based on the technological changes. They
Wednesday, November 20, 2019
Bessie Smith - Essay Example Bessie SmithÃ¢â¬â¢s inherent passion for music was discovered fortunately at a very young age as she and her brother took to the streets of their local neighbourhoods in Chattanoonga, as they sang and danced in order to earn money for their meals. However, her brother soon left her to join a professional troupe and she was left behind due to being very young. Soon enough, her brother arranged for a meeting and interview for Bessie for the Stokes Troupe and she was hired as a dancer but not as a singer, thus her true potential had yet not been realised. In 1915, the singer left and became a part of the Theater Owners Bookers Association, an African American performance group and this became the milestone in her career. The group helped her to gain popularity all over and become a recognised singer. Following this, offers began coming in for Bessie to be part of musicals and one of her firsts, titled Ã¢â¬ËHow Come?Ã¢â¬â¢ made its way to Broadway as well. Here, Bessie co starred w ith Sidney Bechet. Looking at her success and getting motivated by the same, Smith moved on to working in theatre, mostly Black theatres as they accepted her better, and in 1923 she landed with her first recording contract. Soon enough, Bessie became one of the highest paid black women in her field however, the money did not make much difference to her life then and she realised she wanted to sing all her life. SmithÃ¢â¬â¢s voice, mellifluous and harmonious, was something she was able to practice and develop on her own. She did not receive any formal training from anywhere, and with the practice she had had since her early years, she dedicated and devoted more time to get even better than what she was and all that she had achieved. BessieÃ¢â¬â¢s mentor, during her years with the Stokes Troupe was Ma Rainey, and she learned a lot during her time there even though it was not a platform for her to better her vocal power and skills. Nonetheless, under Ma Rainey, she was able to lear n and understand what stage presence meant and how she could make herself better in front of the general public. During the time that Bessie was trying to establish herself, the environment for black people was not very conducive. Apartheid reigned badly all around and the opportunities for blacks were very limited, especially in off the hook fields like music. She first got a chance to sing with Okeh Records as they signed her alongside Mamie Smith. Being a woman, Bessie knew she had to really give in her best and fight for her rights in order to get her music heard across to people and have them accept her first as a musician and then as an identity and part of her race. Columbia Records thus, was impressed by her because of her work with Okeh Records, and soon signed her as a part of Ã¢â¬Ërace recordsÃ¢â¬â¢ series with her record named Ã¢â¬ËCemetery BluesÃ¢â¬â¢ which was the first to be released in 1923. Paramount Label had helped BessieÃ¢â¬â¢s first hit titled Ã¢â¬ËG ulf Coast BluesÃ¢â¬â¢ coupled with Ã¢â¬ËDownhearted BluesÃ¢â¬â¢ to become an even bigger hit than what it was at the time of release. Bessie began to tour following this success as well as prepared and trained for theatre productions and musicals. She was given titles such as Ã¢â¬Ë
Monday, November 18, 2019
Sixth Sense - Essay Example All this make up the technological device that has the ability to implement several applications thus showing its flexibility and usefulness. With the technology, an individual can zoom, pan, stream, draw and use free hand gestures. With the sixth sense technology, objects that would have otherwise remained in the real world have been integrated into the technological interface to be used. From the technological advancements that have been made, the technology is formed from other technologies (Gray, 12). Its technological capability is like no other, since it is the fine and final product from a mixer of technologies. The sixth sense technology is efficient, economical, and very much portable. With the technology, there is the ability for hand recognition, capturing and recapturing of images, it has a processing speed of very impressive speeds and is very much easy to handle and use (Gray, 12). To summarize the uniqueness of this technology, it is user-friendly. The technology also supports multi user interaction and also has the ability to support multi touch. This technology is one of the most advanced forms of computer based interfaces that is bound to take technology to another level (Gray,
Friday, November 15, 2019
Human Resource Human Resource (H.R): Introduction The word Ã¢â¬Å"manageÃ¢â¬ as used in business can simply be defined as the art of dealing with people with the aim of bringing the best out of then so as to improve the productivity of the business. It is not easy to manage some of the things we have that have no life let alone people. People are complex in themselves and to have different people from different backgrounds to work together can prove to be very difficult. It is however possible for people to come together for a common goal. It does not matter how they are going to achieve their goal but the common thing that they want to achieve plays a very important role in taming people to put their differences aside and work together. Rothwell (2008, p.23) argues that it is mandatory for a leader in a business to be very good at people-skills for it is the people working at the business that are the most important people in the business. Without employees in a business then the business does not achieve its goals. They are the people that make things move. There is therefore no escaping people-skills if a business venture is to highly perform. Ã¢â¬Å"Management is nothing more than motivating other peopleÃ¢â¬ . These are the words of Lee Iacocca Ã¢â¬â former CEO Chrysler. It is therefore important for a manager to have some basic tips on how to manage people. It is vital that a manager delegates most of the objectives set to achieve so that he or she gets time to manage the team he or she has been given to manage. It also helps the manager to clear his or her mind. It is very important that the person who delegates has a clear head on his or her shoulders. Pearce and Conger (2002, p.41) identify that one of the most important Ã¢â¬Å"X factorÃ¢â¬ is team work. A strong team delivers most of the things put before it. This paper will focus on teamwork and critically analyse it on how it can be used to improve performance. When people come together, more ideas are bound to be generated, there is strength in numbers and also there is the variety being applied in order to achieve a common objective. Whenever humans come together with a common objective there is very little that they cannot do. It is important that the tem leader gets to have a one on one understanding with each of the team members so as to know the individual strengths of the team members. It is in this way that the responsibilities are divided. One does what they are good at but with the conscious awareness that he or she is only but a piece of a jigsaw, that there are others that are also specialising in their area of expertise to complete the jig saw into one complete thing that makes economic and objective sense (Michaels, 1994, p.45). The only reason a company would invest in its people is so as to enhance performance of the business. They are the key players in an organisation and should be handled with care. There are various ways in which organisations or businesses entice and build their employees so as to achieve higher quality and quantity performance. A business is judged by its outcome. It is the various people employed to work for the venture equipped with the spirit of teamwork that determine the performance of the business. It is quite clear that team work is then a very important factor as it is the ship in which if the business sails, it will never drown or subdue to the waves of furious business challenges. The winning team It is always feels good to be associated with winning. It makes one feel like they are pursuing a worthy cause. If a team is to be put together in a business then it better be a winning team. It is not enough to hire professionals who know what they are supposed to do at exactly which time to have a winning team but recruiting a group of people who will work together in the most efficient of ways. A team that has people who share the same destination work extremely well with each other. It is only when people in a team do not share a vision that they do not work well. A team is defined by the togetherness in achieving the specific goals and objectives of a business. When people share a vision then what do they have to fight over and not work together? Nothing. Differences may exist between individuals but for as long as they have a common goal then they can do anything despite their differences. In order for a team to have a common goal, then it is good practice for members to meet in order to discuss the various projects that have to be undertaken. The secret behind managing people is in a business is to make the employees or the team members feel like they coined and own the business objectives, vision and mission. Koestenbaum (2002, p.74) reveals that this will help people to have a common sense of direction. This implies that he visions, missions and objectives of a business need to have a strong base upon which, a strong team is built. Any team has problems but it is up to the team leader to be very sensitive to any slight behavioural change that would reduce the performance of the team in the long run. The team leader as a people manager should also talk to the team members and encourage them. When one is given motivation to do something, a person is performs even better as they flourish in the though that it is not only him or her that believes he or she can do it but also the team leader. There are teams made up of simple human beings like any human being but thee is always something about the teams. They have the attitude that they were born to win. An example of one such team is Ã¢â¬Å"Manchester United Football TeamÃ¢â¬ . They believe that they are winners. When a person believes something, it is very difficult for them not to make it a reality. It is important that people managing people instil a winning attitude in their team members (Lawler et al., 2004, p.14). It goes a long way in building a strong competent team. How Teamwork affects other key performance areas This can be illustrated by a diagram which is shown below: According to Vandenberg and Lance (1992, p.156), under managing self we have several issues that are worth elaborating and they are eight in number. The very first one is the creative nature and originality of the self. Teamwork improves the ability of a person to get creative and think of ways to get out of tasks presented to him or her that are challenging. This is because the person is always trying to get out of something and always jogging his or her mind to get out of something. The person also wants to be original. It is very difficult to find unethical leadership in a person who leads a team or even the team member himself or herself. A person is always out to improve and to build the winning team so as to achieve the objectives of the business and also get to improve the performance of the team. Performance is core in teams so the self is built to consider ethics when tackling organisational challenges (Walker, 2002, p.36). It is the people around us that build us. Man is no island. People in good teams have been found to have a better way of communication and also have the character to go with this. For a good team to succeed, the members that comprise it have to be in constant communication with each other. A marriage is a good example of a team. Whenever there is breakdown of communication in a marriage then it becomes difficult for things to move. Good marriages are ones in which there is constant effective communication going on, on the regular (West, 2004, p.6). It is through teamwork that a person becomes effective in communication and also gets to know the character he or she should acquire in order to succeed in the business world. Managing people is not only about managing other people but also managing the self. Team work greatly helps in doing this. In teams, it is normal for people to make contributions that they own in order to steer their objective forward. This helps to build a person I problem solving skills which is a factor important to have in the business world. Williams and Anderson , (1991, p.604) concurs that the values of the self are also improved or built. In good effective teams, good values are encouraged as undesirable ones are normally discouraged. This helps a person to always focus on having good values whose practice leads to them sticking. Effective teams have brainstorming sessions where team members contribute in order to make the achievement of their objectives a success. This helps a person to improve their thinking capacities and also helps team members to think in a way that optimises the performance of the business (Blau, 1985, p.279). It gives the individual that deliberate way of thinking that involves thinking in a certain direction. Team members benefit by being in such teams. For a team to succeed then the personalities of the persons in it need to be on point. It is the work personality that helps team members to be able to work through their differences with that common vision in mind. When members learn the personality they need to have in order to work together they will definitely practice this as all of them want to get to the goal so bad. In life, it really matters how badly, one wants to get something as if one does not want something so badly, they will not put differences aside, they will not work hard enough and they will not value input from team members. Under managing people, there are four key areas that need to be discussed and team work is a major component or ingredient in managing people. Arbinger Institute (2002, p.9) suggests that there is team work, the diversity of people, transformed leadership and motivating people. Team work is intertwined with the three issues as it is in team work that people are motivated to push on in order to improve performance. Leadership Leadership is also transformed in team work as most of the time, it is not the team members that learn from the team leader but it is the team leader most of the time rather than not that learn from the team members (National Institute of Social Work, 1996, p.11). The members teach the leaders on hoe to lead knowingly or unknowingly. This gives birth to a new way of leading especially if the leader of a tea listens to his members. Teams can be made up of a rich diversity of people which can either be used to achieve the objectives of a business or also allow the differences that exist within to ruin the team. In International Companies, recruitment as in the type of the company is done at an international level. This means that people will be mixed from different cultures and backgrounds and also different races as well (Block, 1996, p.33). It is quite challenging building a team of people of the same background. It is quite tasking to build a team that comprises of different people. People of one background have been seen to appreciate the music from another background even when they do not know what they are saying. It is in this regard that a team leader needs to direct his team members to be able to dance to the same tune which is synonymous to achieving the same objectives of the business. Such teams come to appreciate diversity. They come to understand that people are different but sure can work together in order to achieve a common goal. Brown and Wardle (1996, p.12) argues that managing work is also another factor that is intertwined with team work. In order to manage a team then the work also has to be managed; the work needs to be kept track of. It is very important that work goes on smoothly in a team even when the management of the team has to be changed for this purpose. Managing work involves the judgement of decisions and also the ability to manage the decision. A decision can be evaluated on the basis of the results of the work that is done or the work that has been achieved in order. The team can easily be evaluated on the same based on the decisions the team made. A team can be judged based on the decisions they made. The decisions they make have to improve performance in the business or organisation (Covey, 2009, p.62). Once the decision is made, then it needs to be managed. When a decision is not managed, then it beats logic to have made the decision in the first place. It is important that team members carry follow through their decisions in order to achieve the task given to undertake. A good team is one that manages the team members well. A strong human resource management is a must in strong teams. Whenever the human resource in a team is good, there are very slim chances of a team not doing its best to accomplish whatever task that is presented before them. We have seen that people are very important and it is through people that a business gets to achieve its objectives. According to Dimma (2007, p.47), a good human resource department forming part of a team will value the employee and make that employee as reasonably comfortable as possible in order for the business to achieve its objectives. A good human resource sub team will provide incentives to persons working in their business; give them a reason to turn down job offers given by other businesses or companies. Good teams also ensure that they manage the information they have in a way to improve performance rather than sitting on information. It is the information we gather in business or in life that assist us in making decisions hence the word informed decision. It is important that a team acts on the basis that it has information. Innovation, Priority management and Objective setting are al components of managing work but also relate to team work (Harrison, 1972, p.28). It is in teams that innovative ideas, decisions and work emerge from. This is because of the team aspect. Teams also prioritise in terms of work so as not to leave important work pending for a long time than usual. It is important that a team sets for itself objectives aside from the objectives of the business so as to also have a common goal in terms of work. Team building and Team Work Companies have been seen to spend quite a lot of money so as to improve the team building skills of their employees. This goes on to show just how important team work is important in the world we live in today especially in the business world. It is essential that a manager has team building skills as it is part and parcel of managing people. It is an important part of managing people. The same people can work by themselves but achieve less productivity. A good, strong team is one in which these same people come together and work towards a goal but perform much better than when they were working on an individual basis. This is the idea behind merging. Some companies merge because together, they have more yields and perform on a different level, giving their customers higher quality of service than when the companies were doing it on their own (Iverson and Roy, 1994, p.39). This is the secret of synergy. Individuals are different but synergised so as to achieve optimum performance. In team building, there are two very important factors to consider. One factor that we have to appreciate in team building is the diversity that exists in terms of the personalities that exist and also the skills. The different people have to be in such a way that they fully exploit their potential to the last drop but again, the weaknesses of the same people are covered for by the other peopleÃ¢â¬Ës strengths. Their different personalities have to be in a way that they balance out. In a good team, all ideas, works and decisions in a team made by different individuals are directed to a common purpose either created within the team or the objectives of the business (Goodwin, 2005, p.91). The goals have to be clearly understood by the team members. When some team members get it while others donÃ¢â¬â¢t then already there is a loophole and the team is bound to fail because of a different set of goals embedded in the different team membersÃ¢â¬â¢ minds. Team building Activities aimed at team building are very important so as to assist in the establishment of a strong team. To have a great team takes a lot of hard work, dedication and determination. Team building activities are therefore very important in that they assist in the building of a great team. It is important that a team is led by someone but not just anyone but a good leader. It may not help that a team has clearly understood the objectives, they ma have the same personality thus resulting in conflicts mostly because of fighting (Charan, Drotter and Noel, 2001, p.29). If everyone in a team wants to be a leader then we have a problem as each team member will be acting so as to show how he or she can dominate people. This has led to in-house fighting on too many an instance. There are many factors that have to be overcome to have a good team which is reason the more for team building activities to be taken seriously. There are basic techniques that have to be in place for an effective team to be built. The most obvious one is that all the team members need to have understood and clearly have the goals and objectives behind having the team and also the goals and objectives behind having the business or organisation. There also has to be a clear chain of command in that every single team member is completely aware of their duties and responsibilities and there should be no grey area in this. All the roles have to be distinct so that in the case that there is competition over a certain role then the role needs to be split into smaller distinct roles so as to avoid conflict in the team built. A team leader also needs to be able to spend time with his or her team members so as to understand the various personalities and skills he or she has in the team and also appreciate the same. When a team leader is fair, open, honest and loyal then it becomes a little bit easier to have the same back from the employees or team members. This may be summarised to leading by example. It is in team building activities that members learn how to trust each other and also be open with each other. When this is done then they work together better. The activities should have social times deliberately to prompt people to bond and share their experiences. They get to know each other better which is good for the business as this will help them accommodate each otherÃ¢â¬â¢s faults but accentuating their strengths (Brion, 1989, p.32). This is what we want to achieve by having a team working on something. An example of one such activity is scheduling the week such that a specific day of the week is set aside so that employees or team members can share lunch. It is over this that they bond. The secret to having an effective team built is also to have the practice of involving the team members in the decision making process so that they feel like they own the decision. When one owns something, it is very difficult for them not to take care of it and watch it grow. The goal can be set in a group. The tactics to be used to undertake in undertaking challenges presented to a team are also brainstormed by the team with them being encouraged to give possible solutions. This leads to the obligated feeling of a team member since a sense of ownership has been cultivated in him or her, which leads to the commitment of team leaders to the cause of the team. There is also need to keep the lines of communication open in a team. It is through this that a team can succeed. Conclusion In todayÃ¢â¬â¢s world, it is not so fashionable to do things on an individual basis as performance is result driven. The world expects so much from people that the only way the same expectation can be met is through team work. Most of the worldÃ¢â¬â¢s greatest achievements have been accomplished because of team work. It is very difficult to achieve the results desired in a business single handily. It will have to be in a team. Team work is a very important aspect of business (Curry, et al., 1986, p.851). This explains why businesses always want to now if one is a team player before recruiting them into their companies. Business owners will look at a personÃ¢â¬â¢s history to be able to establish whether they are team players or not. It is quite normal in the global arena to find teams in businesses as people have appreciated strength in numbers. To achieve almost perfection in a business and to boost sales or improve the quality of businesses, team work is essential. It is important to have team skills whether one will eventually be a team member or a team leader (Kelley, 1999, p.63). A team leader is a leader to the extent of the performance of his or her team. A team leader is always a member of another team only on a different level. It is quite clear that the world revolves in team work. It is safe to say that the world is a family of teams; its just that they have different objectives and different personalities and skills. 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West, W.A 2004, Effective teamwork: practical lessons from organizational research, 2nd ed., New York: Wiley-Blackwell,. Williams, L.J., Anderson, S.E 1991, Job satisfaction and organizational commitment as predictors of organizational citizenship and in-role behaviors, Journal of Management, Vol. 17, No.3, pp.601-17.
Wednesday, November 13, 2019
Brain Drain Ã Ã Ã Ã Ã The topic I have chosen is the Ã¢â¬Å"Brain DrainÃ¢â¬ . Is this a brain drain or a brain gain for Canada? Canadians believe it is a brain drain for them. The United States is also losing some of their students to Canada. This is a real issue facing Canadians; they are losing many of their highly educated students each year. Ã¢â¬Å"The issue of Ã¢â¬Å"brain drainÃ¢â¬ is a political hot potato in CanadaÃ¢â¬ . (Quoted by Wayne Kondro). Many of these students are moving to the United States because they are being paid a lot better. This so called Ã¢â¬Å"brain drainÃ¢â¬ south was particularly dramatic in the mid- 1990Ã¢â¬â¢s. There are many knowledgeable Canadians heading South of the border. Our low Canadian dollar is part of the reason why people chose to move to the States. CanadianÃ¢â¬â¢s are being paid much more working in the US than they are being paid in Canada. High taxes are another reason Canada is driving people into the states. Another main reason why so many Canadians are leaving to live in the U.S. is the North American Free Trade Agreement. The so called brain drain is actually a brain gain. The ratio is 1:4, for every Canadian going to the U.S., Canada is gaining four U.S. educated students. Immigrants are three times more likely to hold a masterÃ¢â¬â¢s degree, doctoral or medical degree than the Canadian born population is. Therefore, this says that people who are immigrating into Canada are keeping more of their degrees, than people immigrating to the states. In the end not all the people moving to the states stay there, there is a small percentage of them moving back. Maybe because in the states they arenÃ¢â¬â¢t getting all the benefits Canadians are getting. For example medical care. The facts state that this is a brain drain. There are more than one hundred thousand skilled Canadians moving out of Canada each year. This includes graduates and people who are being offered better paying job. A recent poll said that eight out of ten CanadianÃ¢â¬â¢s have considered moving to the U.S. Eighty one percent say that the biggest lure is the higher pay. Ã¢â¬Å"Just over 4,600 post-secondary graduates from the class of 1995 were living in the United States as of the summer of 1997. By the time of the survey in March 1999, about 830 (18%) of these graduates had moved back to CanadaÃ¢â¬ .
Sunday, November 10, 2019
Pestle Analysis A pestle analysis is one of the most popular and effective methods of analysing the external macroeconomic factors that could impact on a business within a specific industry. Commonly, a pestle analysis will be used alongside other analyses that focus on internal factors. The combination of the pestle analysis with other factors will allow a company to create a strategic management plan of how to move its business forward in a way that maximises the opportunities available to it, externally.A pestle analysis comprises of six factors, namely political, economic, socio-cultural, technological, legal and environmental. The latter two have been recent additions to the pestle analysis (formerly known as pest) and reflect the growing importance of the environment and regulation to companies across all industries. Pestle Analysis Ã¢â¬â Political Political issues as part of the pestle analysis include all sorts of factors that normally derive from the government in the for m of policies or legislation.For the purposes of the pestle analysis of a self-employed beautician, there is little in the way of trade restrictions and tariffs to be concerned about. With the government currently encouraging parents (and specifically single parents) back to work the beauty industry should see a growing number of workers available. As peak times generally evenings and weekends, this could certainly fall in line with the political drive to encourage mothers back to work as this would be the times where alternative childcare would not be available.Pestle Analysis Ã¢â¬â Economic The pestle analysis then goes on to look at the economic impact on beauty industry. Key areas for the pestle analysis include inflation rates, interest rates and general economic conditions. The Beauty therapies are usually considered luxury products; therefore, when there is an economic downturn, the number of customers is likely to reduce. Where individuals have less disposable income due to high inflation levels, they will be less inclined to spend money on luxuries.The current economic climate is relatively weak and individuals are not feeling sufficiently wealthy to spend large amounts of their income on beauty treatments. As the pestle analysis has indicated, this to be a particular threat to the beauty industry and this should be something that management looks at mitigating. Typically, this could include reduction in costs and enhanced services for clients. Pestle Analysis Ã¢â¬â Social When conducting a pestle analysis on beauty therapy, the area of socio-culture presents a much more positive outlook.This part of the pestle analysis considers demographics such as age and wealth as well as issues including career aspirations and general interest in beauty issues. In this case, the beauty industry is doing extremely well. With a growing number of young women carving lucrative careers, there is an increasing demand for beauty therapy. Not only are greater numbe rs of younger individuals earning good wages, but the grey pound is also increasing in strength. There is a growing demand from older people for beauty treatments and an increasing ability by these individuals to be able to afford such treatments.These changing demands have led to substantial diversification and new opportunities within the beauty industry. Pestle Analysis Ã¢â¬â Technological On the face of it, technological developments may not appear to be particularly relevant to a beauty business. However, in conducting a more detailed pestle analysis, it becomes clear that the beauty industry as it stands has relatively high barriers to entry by virtue of the level of expertise and technology required. As established in the earlier part of the pestle analysis, consumers are becoming more demanding and experimental in the area of beauty therapy.As such, there is a growing need for beauty treatments to ensure not only that they have the latest technology, but also that beautic ians are trained to use such equipment. Whilst basic beauticians may find that they are not prohibited from entering the market by virtue of their lack of technology, the pestle analysis in relation to socio-cultural issues has shown that in order to establish a truly competitive position, companies will have to offer the latest technology and a wide range of options.Pestle Analysis Ã¢â¬â Legal When looking at the beauty industry from a pestle point of view, it is not surprising that health and safety legislation is both plentiful and restrictive. It is necessary for all beauticians to comply with the basic health and safety regulations, but they should also pay attention to treatment specific requirements. All beauticians will have to be suitably qualified. Insurance will have to be maintained and all necessary employment law provisions complied with.As the workforce is likely to be largely part time and possibly even self-employed, attention will have to be paid to ensure that the correct taxes and paperwork requirements are complied with. Pestle Analysis Ã¢â¬â Environmental The issue of environmental factors has only just been added to the pestle analysis in a bid to recognise how important this factor can be to the success of a business. Traditionally, in the pestle analysis, a company would consider the environmental issues with which it must comply.In the case of a beauty therapy, this is largely likely to be in relation to dangerous substances such as massage oils and cleaning chemicals. However, a slightly different approach which the pestle analysis reveals is that the environment could, in fact, bring opportunities to a beauty therapy with a growing demand for organic and natural products. Many consumers (as previously analysed in the pestle analysis) will pay a premium for natural products and, as such, being seen to be environmentally friendly will not only ensure regulatory compliance, but may also encourage more customers at a higher value.
Friday, November 8, 2019
Silver essays Of the many elements discovered in the past years, Silver is a species that catches my eye. Silver has been known since ancient times. I love silver because its the only thing I wear when it comes to jewelry, but my love for this element had grown since Ive learned how much more we use silver in our every day lives. A few things that interest me about this element are silver itself, the uses of silver, the compounds that it forms and the uses of those compounds. The first major source of silver was discovered in 4000 B.C. in what we today call Turkey. Pure silver is nearly white. The texture of this element is soft, lustrous, ductile and malleable. Silver is an excellent conductor of heat and electricity. Many of its properties resemble those of gold, copper, lead and zinc. Silver has names in different cultures. The French call it Argent. The German name for it is Silber. The Italian name for silver is Argento and the Spanish name for silver is Plata. Elements usually have symbols that correspond with the name of the element. For example, the symbol for Magnesium is Mg. The symbol for Oxygen is O. Because silver comes from the Latin word Argentum, the symbol for silver is Ag. Silver has an atomic number of 47 with a mass of 107.868. According to the periodic table, silver occurs in group11 and in period 5. This section of the periodic tale is called the Transition Metals. This element usually occurs in the metallic state. The crystal str ucture of silver is face-centered cubic. The density of this element is 10.5 g/cm3 and the atomic volume is 10.3 cm3/mol. Silver melts at 961.93oC and boils at 2212oC. Silver has a hardness of 3.25 mohs. In the nucleus, there are sixty-one neutrons, forty-seven protons and forty-seven electrons. The electronic configuration of silver is [Kr] 4d105s1. The structure of the atom contains 5 shells around the nucleus. There are two electrons in the first shell, eight e ...
Wednesday, November 6, 2019
5 Para. Character Sketch On A Seperate Peace Essays - Free Essays 5 Para. Character Sketch On A Seperate Peace Friendship is a bond that is held together by mutual respect and common benevolence. John Knowles explores this realm deeply in his novel, A Separate Peace. Phineas and Gene are best friends, but their friendship is challenged as Gene feels that Finny is superior. Finny, unlike Gene, has no inner conflict, but instead he mentally creates a perfect universe. When Gene finally unleashes his suppressed anger by use of violence, Finny is unable to accept it as intentional in an effort to sustain his perfect world. Unfortunately, he permits this hidden truth to fester until ultimately it destroys his mental paradise along with himself. Finny utilizes his idealistic views of life, genuine caring for others, and charismatic abilities to make people love him in order to preserve his inner utopia. Finnys idealistic views of the real world are optimistic and show the naivet of his character. He has standards of perfection for life, and he is willing to sacrifice the truth to uphold this perfection. This is true even when the truth is openly admitted, such as when Gene confesses that he deliberately jounced the limb so you [Finny] would fall off (Knowles 62). Finny simply denies it and even shows some anger by threatening to kill you [Gene] if you dont shut up (62). This anger becomes the first step in the deterioration of his perfect universe. Finny cannot accept the fact that there are imperfect feelings in the world, such as losing, because Finny never permitted himself to realize that when you won, they lost (27). Furthermore, Finny has a genuine heart, which aids in his friendship with Gene. His sincerity and honesty significantly depicts how uncorrupt his character is. He sets aside certain rules to live by, of which he strongly believes to Never say you are five feet nine when youre five feet eight and a half (26). This reveals how true Finnys character is, and the fact that it is a commandment shows how his morals are the basis for his life. Finny is also very sincere with his friendship towards Gene, by openly revealing that At this teen-age period in life the proper person is your best pal. He hesitated and then added, which is what you are, (40). Whereas Gene is insecure about their friendship, Finny readily admits his true feelings. This genuine attitude deteriorates in the end along with his world as he lies in an effort to suppress the truth. Additionally, Finny has an undeniable charisma that gives him the natural charm respected by all, all but Gene. He has an extraordinary power to make people love him, and it is that love which Gene envies. His power is shown when he was forced to speak himself, the hypnotic power of his voice combined with the singularity of his mind to produce answers, which were often no right but could rarely be branded as wrong (46). His charisma allows him to slip out of difficult situations, such as when Finny wears the Devon School tie as a belt, the substitute Headmaster seemed pleased or amused in some unknown corner of his mind (19). Gene, however, envied this, and it gives him an excuse to unleash his anger and the violence. So consequently, Finnys charisma ultimately leads to his demise. Finny is idealistic in his visions of the world, genuine in his caring for people, and charismatic in his convincing nature, and these qualities make him highly revered by many. Unfortunately, Gene tries to compete with Finny, which is impossible for Gene, so he envies Finny. When Gene releases his anger, Finny is unable to accept the truth, because he wants to preserve his utopia. This perfect world is created by Finnys mind in order to not see the evils of the real world. The friendship between the two of them is not mutual. This is why one must keep their enemies close, but their friends closer, because friends are most likely to stab their friends in the back.
Monday, November 4, 2019
Personal Development as a Manager and Leader - Assignment Example Self-development will facilitate employability and enhance the quality of life (Rughani, 2001). Self-development includes formal and informal activities that help an individual perform future roles as a manager or leader. At my individual level, self-development will assist me in improving self-knowledge and building my self-identity (Rughani, 2001). Accordingly, the personal development will enhance my employability as a casual staff manager. The knowledge and skills will assist me in managing casual labour in order to meet the changing requirements of the business enterprise (James, 2003). I will be capable of supervising the staff in the planting, husbandry and dispatch of the organic crops adequately. 1.2 Current abilities and strengths I believe that I am charismatic since I can influence the efforts of my subordinates. I respect other people differences and their contribution towards attainment of a common mission. In addition, I am committed to my self-development and service to other people. I can display creativity and innovation in problem solving and dealing with conflicts within a group. Accordingly, I am capable of implementing change within an organisation since I can adequately assign jobs and ensure that subordinates have the required skills and competencies in meeting the outcomes of their work (Rughani, 2001). However, I need to improve my communication skills so that I can effectively send messages and listen to the needs of my peers in the workplace. I need to learn behavioural aspects of relying messages so that I can be able to demonstrate respect and humility while communication with my subordinates in the workplace. I have self-confidence that will enable me speak out about the tasks and ensure the subordinates focus on attaining their performance goals (Rughani, 2001). The mission of the organisation is to provide the best quality products and services to its clients. The organisation aims at keeping the business profitable, sustainable and ethical in all the business activities. In order to keep the business profitable, I will be required to manage the staff and implement budgets that aim at cutting the costs of operations and increasing the revenues. The company aims at cutting down the costs in order to improve the efficiency of the working processes and maintain highly qualified workforce. In this case, I will aim at meeting this objective through learning new information technology skills that are essential in budgeting and minimising the operational costs in the company. I will also learn budgeting skills that are essential in ensuring the organisational resources are effectively utilized in meeting the objectives of the business. These two set of skills will be essential in managing and directing staff in the organisation (Rughani, 2001). Accordingly, the organisation aims at providing high quality products to the customers. The organisational objective is to attain a competitive edge through providing the best products and services to the customers. In order to effectively accomplish this objective, I will develop my quality circles skills and customer relationship management skills that ensure customer retention and loyalty (Rughani, 2001). I will be capable of identifying all the areas that the organisation can improve quality in the final products and reduce the wastage of the raw materials (Armstrong, 2003). The organisation also aims at sustainability of the operations. In this regard, the objective is to
Friday, November 1, 2019
Bioacoustics Monitoring Contributes to an Understanding of Climate Change - Essay Example The high levels of Carbon Dioxide (CO2) yielded from the continuous combustion of fossil fuels is considered one of the major impacts of climate change on ocean acidification. This huge change contributes to diminishing the absorption of sound. Since half of the total percentage of CO2 caused by the consumption is absorbed by oceans, the percentage of acid in the ocean has increased causing the pH level of oceans to drop (Orr et al., 2005). According to the authors, the diminishing of sound absorption has impact on underwater animalsÃ¢â¬â¢ behavior and will lead to some of these animals adapting new behaviors. However, these adjustments can be harmful to some and beneficial to others. According to the others, the reduction of sound absorption leads to sound travelling longer distances, which can result to a noisy environment for underwater species. This can lead to the extinction of some species which cannot obtain food in the noisy environment. Also, marine animals such as wheels will have to adjust their frequency, take more time and use more sound to communicate with each other. On the other hand, it would be beneficial for wheel to maintain communication with each other in further distance since sound travels faster and further. However, other studies disagree that the increasing in ocean acidification will cause measurable changes in underwater animalsÃ¢â¬â¢ behaviors, claiming that these studies need to be tested. Unlike oceans, the impact of climate change on freshwater cannot be easily predicated for many reasons. One of these reason is that fishes in freshwater are ectotherms. Hence, the effect of climate change can vary between species. Another reason according to Hobday and Lough is that freshwater systems, unlike oceans, do not follow under the Global Climate Models because of their small sizes. Animals have established ways of