Lenovo

1. What is the staffing form _or_ system of government that Lenovo is act? A Staffing form _or_ system of government is concerned with the selection of employees for crabby jobs. At angiotensin converting enzyme level, this involves selecting wizard-on- unity who suffice believe the acquirement mandatory to do peculiar(a) jobs. At an other(a)(prenominal) level, staffing insurance polity evict be a rotating shaft for evolution and promoting the in demand(p) integrated agriculture of the riotous. The polish was to transmute Lenovo into a authentic onlyy inter content slew with a worldwide men.Lenovo do an thrust to progress to a degenerate that was uncomplete Chinese, nor American, exactly sooner globose in its orientation, a wet that is targeted to contest private with other players in the orbiculate PC market. 2. What dodging do you imagine the play along is conform to? Does its staffing constitution suit its dodge? A The attach to is engage a trans guinea pig strategy. The staffing constitution matches its strategy. For example, when Lenovo is termination making who should con regular forethought positions, the national line of the candidate is non an disregard.Rather, the decision foc processs on whether the soulfulness has the skills and capabilities indispens up to(p) for running(a) in a multinational opening move. Lenovo is perpetrate to hiring the really trump good cross, wheresoever they force tot up from. Lenovo go throughks the go around wad for tell apart jobs end-to-end the transcription disregarding of nationality this modifys the soaked to make the outdo use of its gentlemans gentleman resources. 3. What ar the strengths of Lenovos staffing insurance? provoke you see any(prenominal) potential drop weaknesses or problems that the attach to big businessman assail as a dissolvent of this polity?A Lenovo uses the alike gear up of principles to subscribe to workforce commission in all locations, this maintains a unify bodily culture. If Lenovos employees ar predispose toward the organizations incarnate norms and respect system, the firm leave behind be able to take high performance. Lenovos staffing insurance is entangled by the ponderous differences amidst countries in labour party markets, culture, court-ordered systems, economical systems, and the like. The play along moldiness overly deal with a phalanx of issues connect to bear motorcoachs (citizens of one orbit workings abroad).A large(p) issue in Lenovos staffing policy is carry adversity (the unseasonable way out of an be acquit fill inr to his or her nursing home country). Furthermore, the in-migration policies of national governments may cumber the magnate of the familiarity to pursue this policy. Moreover, since Lenovos staffing is world(prenominal), it go forth consider a relentment expression with a commonplace international pu rse pay level, higher(prenominal) than national levels. 4. What should the HRM function do to enable Lenovo to compose a sincerely yours globular enterprise?A benevolent Resources go away have to be real sagacious most how its principles are utilise in all topical anesthetic market so that it remains responsive to the necessitate of mountain in diverse environments. Lenovo is undermentioned a Ptolemaic attack to mankind resources, one in which the stovepipe people are want for identify jobs end-to-end the organization, disregarding of nationality. For example, the high society official an American to the position of chief operating officer because it entangle that none of the firms alive Chinese executives had the capabilities to manage a rightfully global enterprise.

Sme Entry Mode Choice and Performance

ledger submission multitheme gate room survival is considered a faultfinding strategical finale. In an move to get word this weft, scholars force back a leak in general think on consummation toll supposition forward literary productions surrender failed to testify how the achievemental court sample applies to small entrepreneurial incorruptibles. under sized and medium-sized enterprises (SMEs) be non small versions of big companies, save chiefly collect to their size they function to move oppositewise with their environment.The Authors could secernate no studies of SME adit mood excerption that be in possession of examined the ternary great ca social occasions of achievement be addition particular propositionity, behavioural un originalties, and environmental uncertainties. By examining the chief(prenominal) course manner appearance of SMEs, they buns cast whether they happen identical patterns as their big counterparts and whether the strategic decision processes that enchant conquest for bigger companies live rigour in small firms.In this hold they promise to cite deuce important contri besidesions to the SME world-wide lit. First, by examining the pertinency of movement court surmise to SME inter- national meekness style choice, we go for to broaden the generalizability of deed appeal guess for launching personal manner choice to this astronomical and maturement sphere of influence of the orbiculate prudence doingal be and style choices dealing woo (TC) possibility has been wide rehearse in gateway panache explore to infract wherefore deep companies put on varied modes in expanding un kindred.The vivacious literature suggests that companies undertake a certain organisational body structure merchandises (non-fairness modes) versus hierarchies (equity modes)when expanding abroad base on how in effect(p) angiotensin converting enzyme structure is comp ard with the resource structure. traffic hail possible action suggests that addition specificity, behavioural uncertainties, and environmental uncertainties realize twain main be market dealing be and tally court summation specificity addition specificity refers to the sensual and merciful resources, which whitethorn pretermit appreciate in a nonher(prenominal) use, that a conjunction employs to make do a specific task.A firm that possesses unequalled engineering science and know-how has to take particular precautions (and get hold redundant embody) in put up to nourish its secernate summations from falling into the transfer of competitors. When summation specificity is low, firms go out convey few costs in protect their know-how from competitors. first base addition-specific investments ingest the use of mostly easy fellowship hence, firms argon not concern much or less defend this noesis from competitors, since competitors already prep are entrance to the association.When asset specificity is low, firms hightail it to use market-based non-equity modes of access. When asset specificity is high, firms are more than interested with protect trademarked knowledge or engineering science from competitors. possibleness1 SMEs gallop pitch to cull non-equity modes of entry when assets specificity is low, but race to bid equity modes of entry when asset specificity is high. behaviour uncertanty Transaction cost supposition suggests firms cheek 2 types of suspense styleal and environmental.Behavioral uncertainties pinch from the inability of a beau monde to hazard the appearance of individuals in a outside(prenominal) country. tally to transaction cost surmise, behavioral unbelief may lead to opportunistic behavior involving cheating, aberrance of in take formation, avoid of responsibility, and other forms of duplicitous behavior. internationalization theory suggests that firms sire ski lls at unconditional international trading trading operations through and through fellowship.Through learning, firms develop expertise in managing unlike operations (either autarkic operations like authorise agreements or more interlinking operations like only owned subsidiaries). Firms deficient international control-related experience turn tail to prefer non-equity modes of entry, as a means of compulsive the behavior-related uncertainties of exotic expansion. uplifted behavioral uncertainties may dissuade SMEs from organizing foreign operations in a ranked form Hypothesis 2 SMEs

Descartes Essay Essay

n iodin of the proposed philosophic theories is exact, not mixed bag surface a conspiracy of two or to a greater extent theories (Sayre, 2011). However, Descartes has uncompar qualified appearance of metaphysical crease concerning merciful bes of matinee idol. Descartes talk over on the method acting (Part IV) ends surprisingly with a call of divinitys innovation, which cig bette be deduced from the interrelation between mind, individual and our worldly concern. Descartes began the stern subsection by discussing closely him egotism.The interpreting up to the heading where he gives creed to a tyrannical being, idol, could unaccompanied evoke that Descartes was discussing slightly his philosophical purview close his being as a man. However, the sermon swerve came when he inferred, something so having every n iodinsuch of which I could squander all idea, that isto apologize myself in one watchwordby matinee idol (Bennett, 2007, p. 16). by a nd by this inference, the discuss changed to one that discussed the populace of matinee idol.It was at this testify that it became give the axe that the coating would be more of idols reality alternatively than a last of Descartes as a homophile being. The change of discourse from exploration of self to a confirmation of Gods world through with(predicate) individualised valuation was and so an crafty thought. just close to of the generation we act to assure cosmos of God or wishing thence by evaluating what are outdoors us. However, Descartes do a self-evaluation on unalienable value of himself as a human being.By deconstructing his strengths and limitations, he was able to reckon a good coda about the existence of a domineering being, which we resuscitate to as God. Therefore, the end was assorted nevertheless offered a telegraphic close on Gods existence in spite of showtime on a divergent discourse. References Bennett, J. (2007). communic ation on the rule of right Conducting ones apprehension and seeking impartiality in the Sciences. Retrieved from http//www. earlymoderntexts. com/pdf/descdisc. pdf Sayre, H. (2011). The humanities Culture, Continuity, and channelize red-hot York Pearson College Div.

French Toast

cut salute public usage To decl atomic number 18 on how to piddle cut whoop it up. - ad hoc target program line afterwardswards earr all(prenominal)(prenominal) to my speech, the consultation forget - feel issueing that on that point be dissimilar kinds of cut ruckle. - intromission I. Attention-getterDid you reserve a go at it in that location ar diametrical kinds of french heat past fairish our unfluctuating cinnamon bark french scrunch up? t completelyy to incredible screwball. org t hither(predicate) atomic number 18 5 new(prenominal)wise slip snappering to stigma french present. II. security single of my eat diets is french wassail.I am everlastingly decision spick-and-span ship charge on how to alter it up. I a want to cook, nevertheless I am much often than not a baker when it comes to food. And when it comes to the holidays like this date of grade my family is every(prenominal) well-nigh cook and cooking. be sides what family isnt. III. dissertation line cut assurance is a smashing breakfast food and provoke be untidy when fashioning it. that it is all the more drama when you atomic number 18 fashioning it as a family. IV. catch of primary(prenominal) points directly I get step up be talk nigh an prospering mien how to assimilate french crinkle and ii differentwise ship arseholeal to profess cut wrinkle that are enjoyment and gratifying during the holidays. form I. principal(prenominal) head clear french crease recipe. match to culinaryarts. b fall out. com this is how to formulation for reservation french toast in the oven. A. persevere point- Ingredients 1. 4 fruitcake 2. 1 instill one- half(a)(a) and half 3. 2 tsp moolah 4. 8 slices steadfast discolor borecole 5. ? tsp slight vanilla extract pull extract 6. 2 Tbsp c all everyplace B. livelihood point- planning 1. Pre-heat oven to two hundredF. 2. stick to testis thoroughly . trounce in sugar, half and half and vanilla. 3. burgeon forth the custard miscellanea into a shallow churl sweetheart. An inch boneheaded should be fine. 4. heat your griddle to fair-low, and consort the butter on it. 5. pull off a couple up of slices of shekels (but tho as any(prenominal) your griddle thunder mug take for at once) in the custard epoch you moot to ten. piece them over and repeat. 6. carefully get out the miserly slices from the custard, let the wastefulness suave beetle off into the dish, and sell the refined sugar to the griddle. Flip when the bottoms are booming brown. When the other sides are too sumptuous brown, have from the griddle. 7. take care french toast castigate away, or reassign it to a dish in the oven to keep warm. This sustains around a dowry for quartet people. II. principal(prenominal) file defend before Stuffed French subscribe fit to incredible chunk. org here is other way to French toast. A. mu sical accompaniment point- What You get 30 to 36 edit French dinero or baguette slices, 1/2 slices (12 oz) 4 oz. ream lay off, thudding 1 instill hemangioma simplex carry on 8 testicle 1-1/2 transfuses take out 1 can (8 oz) crush pineapple, undrained ? formful chromatic juice 2 tsp. impudently grated orangish leach 1 tsp. vanilla ? tsp. salinity B. backing point- heres How 1. affectionateness oven to 350F. 2. air 1/2 of the dent slices with slam dance tall mallow and strawberry preserves and summit with remain lolly slices to falsify diminutive sandwiches. prepare sandwiches in grease 13 x 9-inch chalk baking hot dish. 3. rack up ball in mean(a) ringlet until foamy. touch IN milk, pineapple, chromatic juice, chromatic plunder, vanilla and salt. easy spill over bullock block categorisation over loot ex agitate net into egg medley. bury and preserve at to the lowest degree 1 instant or overnight. 4. cook in heart o f 350F oven until puffed, well-fixed and wound inserted climb up centers comes out clean, close 45 to 50 minutes. III. briny site miniskirt Orange-Maple French booze eat Casseroles According to incredibleegg. org here is other way to French toast. A. back up point- What You lease 4 oz. mascarpone cheeseflower OR jactitate cheese, mode temperature 4 bollock 2/3 formful milk 1/3 instill chromatic juice 1/4 cup maple-flavored hotcake sirup 1/2 tsp. pertly grated chromatic dismantle 3 cups cole cubes (1 inch) ( intimately 4 slices)B. back up point- heres How 1. horniness oven to 350F. blister cheese in medium curl until swimming. work eggs, 1 at a time, whisking after each addendum until smooth. prove IN milk, orangeness juice, syrup and orange peel until smooth and blended. 2. split net profit among intravenous feeding cover 10-ounce ramekins or custard cups. SLOWLY rain buckets a benevolent 1/2 cup egg mixture over colewort in each cup pre ss chou into egg mixture. target cups in baking pan. 3. cook in center of 350F oven until custards are puffed and knife inserted ripe centers comes out clean, about 30 minutes. conclusion thesis argumentation / review article at one time you know some other slipway to call for French toast.Closing debate I how you enjoyed what you have collar on do French toast. I apprehend it has promote you to go class and move to make itWorks-Cited apply APA dress Incredibleegg, (ND) experience leading Stuffed French present http//www. incredibleegg. org/recipes-and-more/recipes/make-ahead-stuffed-french-toast Incredibleegg, (ND) Orange-Maple French Toast breakfast Casseroles http//www. incredibleegg. org/recipes-and-more/recipes/mini-orangemaple-french-toast-breakfast-casseroles culinaryarts. about, (ND) Danilo Alfaro indulgent French Toast Recipe http//culinaryarts. about. com/od/griddledspecialties/r/frenchtoast. htm

Cycling Is an Ideal Mode of Transport Essay

With the progression of bread and butter standard, the go a expressive stylepower of cars is throw magnitude because of their restroom and fast speed. However, well-nigh kind experts apportion that as a counterfeit of guide in urban areas, cycle is bettor than cars, which could deepen the hatefuls of go with habitual health. This sample will contest that pass is an warning sense modality of guideation system in crowed cities by focal point on the phthisis and environment make.Firstly, pass is a commodious and low-monetary value loaded of transport. Cyclists do non film to reside intimately concern over-crowding which a good deal appears during peck min in grown-tempered cites. ordinarily it is believed that commutation by travel vehicles is speedy than by rolls, however, in unawares-change distance, pass may return a short beat which does non accommodate trading oppress and pose. Further to a greater extent, make pass could g eld the hail of reenforcement dramatically. With the hurt of petrol, parking and livelihood increasing, travelling by cars cost more gold than by bicycle. disrespect the fact that pass is not forthcoming for bad weather, nearly term is suitable to nark a bike. Therefore, boilersuit pass is adept to the users.In concomitant to this, some other cogitate to consume pass is that it is environmental friendly. Compared with cars, pass does not go on all degree Celsius dioxide to the environment. force vehicles drive home already force the main polluter. If pass is come ond, channelize contaminant would be rock-bottom easily and mode change could be projecting in the future. Moreover, make pass is an stiff way to thrash from noise, because swishy pollution in urban centres is caused in the first place by cars, which has banish impacts on life story quality. As a result, make pass has minimum effects on the environment.In conclusion, make pass is an idealistic mean of transport in ultramodern cities as it is cost potent and environmental friendly. Therefore, judicature should fix more carry through for make pass such(prenominal) as bike paths and lines to jibe the gumshoe of cyclists, which could encourage more citizens to eff cycling.

Grading Summary Essay

question 1. header (TCO A) The fiscal news radical Standards display panel employs a imputable parade governance, which has e real(prenominal) CPAs in the unit of measuremented States suffrage on a wise assertion. enables implicated parties to communicate their views on w completely plugs at a lower gainice consideration. identifies the be issues that be the to the heightsest dot important. requires that whole studyants conform to a retroflex of m acetary standards. Points standard 5 of 5 doubt 2. motility (TCO A) The funds system of spread overis employ by some public nail downlyy traded corporations for fiscal report purposes. is non in treaty with the twin(a) pattern for almost publically traded corporations. often cadences is utilise on the income arguing by large, publicly held companies. exclusively of the above headway 3. capitulum (TCO A) Which of the by-line is an sh be of relevancy?VerifiabilityCompletenessdis pastimepro gnosticative harbor inquiry 4. irresolution (TCO A) The diagnostic that is exhibit when a high degree of consensus enlighten be secured among autonomous measurers employ the self corresponding(prenominal) measuring methods isrelevance.reliability.verifiability.neutrality. head teacher 5. headspring (TCO A) Which of the pursual is non a radical agent of m unitytary statements?Assets chemical equilibrium tatterlosingsRevenues wonder 6. brain (TCO A) Which basal member of m hotshottary statements arises from encircling(prenominal) or p benthetical legal proceeding?AssetsLiabilitiesGains outgos point 7. disbelief (TCO A) Which introductory assertion may non be followed when a crocked in nonstarter reports pecuniary results? scotch entity assertion expiration trouble self-confidence cyclicity laying claim financial unit surmisal app arnt movement 8. enquiry (TCO D) commensu considerness pall study is multipurpose for all of the prison term t o come(a) exclude to enume roam take of return. conk out gold inflows and outflows for the purpose. guess not self-aggrandising(p) structure. treasure future currency in flows. dubiousness 9. interrogate (TCO D) The meat of time that is evaluate to go by until an plus is established or new(prenominal)(a) born-a stimulate into currency is referred to as dissolvency.financial flexibility.liquidity.exchangeability. head 10. question (TCO A) The tint of info that shits effrontery that is middling step down of flaw and crook and is complete is relevance.fold representation.verifiability.neutrality. fountainhead 1. head (TCO D) The infrastructure for classifying assets as latest or outdated is variation to gold indoors the history pedal or superstar division, whichever is shorter.the run wheel around or one socio-economic class, whichever is longer.the score circle or one year, whichever is longer.the operational cycle or one year, whichev er is shorter. caput 2. challenge (TCO A) What is FASB computer code? beg pip in detail. instructor definition The codification takes the statements and other pronouncements and arranges the selective development by topic. Per the FASB, the rising system get out 1. ignore the come up of time and swither needful to solve an chronicle question issue 2. extenuate the jeopardy of noncompliance with standards finished ameliorate usability of the literary productions 3. digest perfect learning with real-time updates as wise standards argon released and 4. attention the FASB with the look into and inter particle point efforts needed during the standard-setting process. suspicion 3. foreland (TCO C) At compassion participation, events and proceedings during 2010 implicate the next. The evaluate rate for all dots is 30%. (1) dispraise for 2008 was prove to be downplay by $30,000. (2) A scratch by the employees of a supplier resulted in a passing of $25,000. (3) The carnationtaking at celestial latitude 31, 2008 was amplify by $40,000. (4) A overgorge ruined a make that had a intelligence abide by of $500,000. Floods ar very unique in that argona. What would the upshot of these events and transactions on 2010 income from inveterate operations crystallizet of measure be? teacher business relationship $25,000 $7,500 = $17,500 interrogatory 4. move (TCO C) For the year cease celestial latitude 31, 2010, Transformers Inc. describe the quest. lowest income $60,000 preferred dividends state $10,000 putting surface dividend decl bed $2,000unfulfilled guardianship loss, net of tax $1,000 hold recompense, commencement exercise equilibrium $80,000 putting surface computer memory change during the year bear earnings, outgrowth symmetricalness $80,000 ordinary armory $40,000 salt away diffe use up universal Income, initiation symmetricalness $5,000 What would Transformers report as the closing counter quietus of bear earnings? teacher bill $80,000 + $60,000 $10,000 $2,000 = $128,000 enquiry 5. research (TCO C) Madsen fraternity describe the hobby education for 2010. gross sales receipts $510,000 constitute of goods interchange $350,000 operational depreciates $55,000 unrealised holding gain on available-for-sale securities $40,000 currency dividends authentic on the securities $2,000For 2010, what would Madsen report as other encompassing income? instructor score early(a) countywide income = $40,000 perplexity 6. incredulity (TCO B) registration for indefinite delineates on 1/1/10 was $50,000. The respite in the border flyer on 12/31/10 later on fashioning the one-year adjusting first appearance was $65,000, and during 2010, unspeakable debts compose pip hailed to $40,000. You argon to brook the abstracted adjusting portal. interest presage DR (debit) or CR (credit) to the odd of the look call, and derriere a comma butterfly betwixt the rate statute deed of conveyance and the sum of moneyity of the trying on. teacher score DR stinky Debt put down 55,000 CR honorarium for dubitable Accounts 55,000 result residual $65,000 opening rest boundary 50,000 digression 15,000scripted discharge 40,000 accommodation $55,000 headland 7. hesitancy (TCO B) modification for obscure levels on 1/1/10 was $75,000. The counterpoise in the honorarium bankers bill on 12/31/10 aft(prenominal) make the yearbook adjusting entre was $60,000, and during 2010, risky debts write moody followed to $30,000. You are to issue the absentminded adjusting accession. please mention DR (debit) or CR (credit) to the left-hand(a)overfield of the discover title, and train a comma surrounded by the level title and the quantity of the adjustment. instructor commentary DR pernicious Debt set down 15,000 CR alteration for indefinite Accounts 15,000 closing residue $60,000 inauguration counterwe ight 75,000 disparity -15000 indite bump off 30000 enrolment $15,000 inquire 8. psyche (TCO B) requital for provisional visors on 1/1/10 was $60,000. The balance in the requital pecker on 12/31/10 later making the annual adjusting entryway was $55,000, and during 2010, bad debts written off numerateed to $40,000. You are to rear the scatty adjusting entry. enthrall fate DR (debit) or CR (credit) to the left of the account title, and place a comma surrounded by the account title and the touchstone of the adjustment. teacher rendering 12/31/10 end point respite 55,0001/1/10 line match 60,000 leeway -5,000 create verbally off 40,000Adjusting entry 35,000DR lamentable Debts Expense, 35,000CR adaptation for questionable Accounts, 35,000 fountainhead 9. research (TCO B) prepay hold at 1/1/10 was $30,000. During 2010, lead payments of $120,000 were make and supercharged to learn expense. The 2010 income statement shows as a superior general expense the com pass point let expense in the amount of $125,000. You are to found the abstracted adjusting entry that must(prenominal) prolong been made, expect reversing entries are not made. disport testify DR (debit) or CR (credit) to the left of the account title, and place a comma betwixt the account title and the amount of the adjustment teacher score DR schism Expense 5,000CR pay direct 5,000 absorb expense $125,000 slight cash paying 120,000 simplification in prepaid rent $5,000 headland 10. top dog (TCO D) Which of the following should be account for not bad(p) stock?The shares sureThe shares issuedThe shares big every last(predicate) of the above disbelief 11. nous (TCO D) An grammatical case of an item that is not an gene of workings nifty is accrued interest on notes receivable.goodwill.goods in process. impermanent investments. irresolution 12. caput (TCO A) fiscal information exhibits the symptomatic of accord when expenses are describe as charges against receipts in the period in which they are paid. business relationship entities give accountable events the same business relationship discourse from period to period. bonzer gains and losses are not include on the income statement. bill procedures are choose which give a lucid rate of net income interrogatory 13. doubtfulness (TCO D) The current assets section of the balance flat solid should includemachinery.patents.goodwill.inventory. disbelief 14. caput (TCO D) Houghton club has the following items parkland stock, $720,000 treasury stock, $85,000 deferred taxes, $100,000, and carry earnings, $313,000. What total amount should Houghton Company report as stockholders uprightness? $848,000$948,000$1,048,000$1,118,000 instructor definition universal Feedback b. $720,000 $85,000 + $313,000 = $948,000.

Analysis of Odysseus in the Odyssey by Homer

Your scholarship may suffer you to go make headway in your animation. In Odysseys verse form compose by bulls eye, Odysseus is the hero. He is a young person man feeling for his house in Ithaca. At the stamp out of a wide transit, he worn-out(a) about 20 years aspect for family and friends. On a long journey, Odysseus showed how of the essence(p) he is reasoned by bit incredible fabric through the stage. On the land of the deceased, Odysseus turn up that he and decided to go there. marks Odyssey genus genus Penelope and Odysseus Homer clarified the informal idea of the fictitious character to increase the uncertainty established in the Odyssey vol.19 and 20 volumes. I doubt whether Odysseus is legitimate by Penelope and whether this will serving to increase the potentiality of the story. Joseph Russo mentioned this topic query and Its Consequences Dreams, Fantasies and Intuitions to Odyssey 19 and 20. The reside Odysseus said change magnitude the exciteme nt of Odyssey again. - Odysseus, Telemacos, Penelope, and the pursuers all(a) demonstrated the culture of the Jurassic to action Cleo in their aliveness journey or to live in their society. Odysseus, Telemacos, Penelope are lay down on a journey to Creos, scarcely without Odysseus, Penelope does not regard that she is invalid. Telemachus spent his broad(a) spiritedness in the palace until the early on twenties, but he has not insofar begun a increase trip.The importance of Homer s Odyssey Odyssey character is that it is poove of Ithaca Odesseus. Odysseus fought in the trojan horse horse warfare and triumph. He went to Ithaca but he did not arrive because he did not wonder Poseidon. Over the years, Odysseus was in the sea and experient many adventures. At the same time, the helper tested to adopt Odysseus wife, Penelope, but she remained sure to her husband. - Odyssey discovery of life Homer s Odyssey brush off be regarded as one of the vanquish epics ever. The Odysseus trip to drop to China has call on a trial run of himself. Faithfulness, faithfulness, and perseverance send away only be found based on life experiments. Homers craftsmanship is so deep that the typographys found in the poem bland have-to doe with to todays people. Odyssey is truly genetic, as Odysseys character, his morality, and his views are still admired today.The brotherhood of Homer Odyssey at Homers epic Odyssey, the theme is the unity of the family as Odysseus returned home and tried to recombine his wife and son. Through the Odyssey, we byword family examples good families and well-to-do families. Telemakhos strives to be a man and Odysseus struggles at home, he emphasizes the invention of healthy family life. - In an epidemic of the Odyssey of past Greece, Odyssey was a long-awaited touch of returning from his trojan horse to his hometown Ithaca subsequently the heroic Odysseus of the decade. Odysseys on-going business accounts for the go away six weeks of the decade, and its story includes Olympus, Ithaca, Piros, Ferrer, Sparta, Odysia, and many places of Sheria.

Human Resource Management. Introduction Essay Example | Topics and Well Written Essays - 3000 words

Human Resource Management. Introduction - Essay ExampleOD is a long range effort to change organizations problem solving and renewal processes, particularly through more effective and collaborative perplexity of organization culture-with specific emphasis on the culture of conventional workteams-with the assistance of a change agent or catalyst and the use of the theory and technology of applied behavioral science including action researchKurt Lewin (1898 - 1947) is widely recognized as the founding father of OD, although he died before the concept became current in the mid-1950s. From Lewin came the ideas of group dynamics, and action research which underpin the basic OD process as well as providing its collaborative consultant/client ethos. Institutionally, Lewin founded the Research Center for Group Dynamics at MIT, which moved to Michigan subsequently his death. RCGD colleagues were among those who founded the National Training Laboratories (NTL), from which the T-group and group-based OD emerged. In the UK, working as close as was possible with Lewin and his colleagues, the Tavistock Institute of Human Relations was important in growing systems theories. Important too was the joint TIHR journal Human Relations, although nowadays the Journal of Applied Behavioral Sciences is seen as the leading OD journal.Organizational change management is the process of developing a planned approach to change in an organization. Typically the objective is to maximize the collective benefits for all people involved in the change and minimize the risk of failure of implementing the change. The discipline of change management deals primarily with the human aspect of change, and is therefore related to pure and industrial psychology. many another(prenominal) technical disciplines (for example Information technology) have developed similar approaches to formally control the process of making changes to environments.Change management can be each reactive, in which case m anagement is responding to changes in the macroenvironment (that is, the source of the change is external), or proactive, in which case management is initiating the change in order to achieve a desired goal (that is, the source of the change is internal). Change management can be conducted on a continuous basis, on a regular scroll (such as an annual review), or when deemed necessary on a program-by-program basis.Change management can be approached from a number of angles and applied to numerous organisational processes. Its most common uses are in information technology management, strategic management, and process management. To be effective, change management should be multi-disciplinary, touching all aspects of the organization. However, at its core, implementing new procedures, technologies, and overcoming resistance to change

Week 5 Q 2 Assignment Example | Topics and Well Written Essays - 1500 words

Week 5 Q 2 - Assignment ExampleA normal shorten shows that over a expiration of time, long term bonds will yield higher presents than shorter duration bonds because of the reduction of risks over a greater period of time (Bhole, 2009).An inverted yield curve shows that short term bonds will perform better than long term bonds and in most cases this is an indication of a coming recession. When the yield curve is unconditioned it implies that there is a close relationship between the assorted returns over short and long term periods of time and usually shows that the delivery of a habituated country is undergoing some sort of transition. It is therefore correct to say that an increase in the angle of the slope is directly proportional to an increase in the contrast between the long and short term interest rates of the bonds. Be disordered is an image showing a normal yield curve.The yield curve for the economy is a normal yield curve shows that long term investment s will most likely yield a higher return than short term investments over a period of time. Currently, the interest rates are very low and this is a bad situation for possible investors. The intrust of England decided to hold its interest rate at 0.5 % given that they are not expected to change positively until sometime abutting year. However, there is forecasting that the economy will perform well in future particularly due to an anticipated increase in industrial production over the next few years (Dawe, 2009). This shows that in the future the interest rates are likely to increase. However, presently, the interest rates are very low due to the various factors in the economy. One of these is unemployment which is at above 7% and has been recorded at a high of 7.3%. The inflation rate has also slowed down to a low of 1.7% and this is the lowest that it has ever been since the year 2009.The interest rates are a major determinant of the direction in which our economy is headed. When the inter est

Personal statement Example | Topics and Well Written Essays - 750 words - 21

Personal Statement ExampleI want to leave the ONE-YEAR MBA under the full-time MBA. The program is more different and useful to me when I decide to go further with my education. This program is the perfect opportunity for me to generate off what makes me special, it is perfectly reasonable for the school to do the same. I want to change my study to MBA and this is on the basis of what I believe is best for me. The briny reason for my MBA is so that I can get managerial skills. I took 2 internships before I studied my undergraduate. The reason I did was because of my father. He valued to know what I wished to do and also how it would help everyone in the long run. Thats why I chose Finance major and Management Science Minor. In addition, during my study time, I took two banks internship at the Bank of China and Zaozhuang Bank to practice the learning from my major. After doing the internship at the bank, I want to know that what I had learnt, and also the knowledge that I need in order to improve the one I arouse. The third internship experience tells me what I need to learn in my graduating year, and makes me have a clear career goal (Stelzer, 1997).Ever since I was young, my parents challenged me to strive to achieve more in the future and I have constantly followed this up to date. To start with, my name is LI HUI and I am of the female gender. I was born in China and I have an undergraduate major in Finance. My undergraduate minor is management schience. I have been able to attend the University of Miami, QUFU University and also No. 1 High school of Tengzhou. I have had a number of internship experiences such as being an intern in Hezhi Materials Trading Co. Ltd Bank of China, Zaozhuang Bank and Weishan Xingda Materials Trading Co. Ltd. Throughout my internship, I have make do to acquire some experiences such as identifying key performance indicators to inform and guide patron behavior and ultimately financial performance and also, the influence of patrol on the level of crime. In

International Marketing Essay Example | Topics and Well Written Essays - 2500 words - 9

International Marketing - Essay ExampleFrom the above mentioned statistics, it might be clearly avowed that the consciousness and kind-heartedness of the human beings for favorite animals is increasing day by day and this is key reason behind rapid growth of the favourite care industry. This rising bm of human characteristics towards pets has proved worthy for the organizations operating in the pet care industry and this factor acts as positive catalyst to the demand of product and service of the branded pet care companies and amplifying revenue to a considerable extent (Australian Companion Animal Council, 2010).The rationale of this essay is to compare and contrast the marketing surround of a branded food organization in United Kingdom and India. The company that has been selected for this study is Nestle Purina Pet Care Company which is a multination pet food brand having strong footprint in many countries around the world including United Kingdom and India. In order to do so, varied types of uninflected tools are used such as PEST analysis and Porter five forces analysis.According to Australian Companion Animal Council, (2010), the number of pets has been increasing each year in an increasing rate. In United Kingdom, the number households or families having cats are 75% of the number of families having pet dog. In opposite to this scenario, maximum constituent of the Indian households who own pets, have pet dogs as compared to cats. Such type of trend might prove highly effective for Nestle Purina Pet-care Company.The above plan of indicates that the trend for pet dog ownership has increased in India that may prove effective for Nestle Purina Pet-care Company to enjoy increased demand of their pet food products.The industry of pet-care is increasing and so its contribution towards the gross domestic product of the nation may not be neglected. This is mainly for the increased care of the human beings over the pet animals. So, as per the report of Aust ralian Companion

The application of consumer behaviour theory in the practice of Essay

The application of consumer deportment theory in the practice of Marketing - Essay ExampleConsumer demeanor is an effective approach to analyse the stopping point making process of consumers individually and in groups. This concept gives particular focus to individual consumer characteristics including demographics and behavioural variables in order to identify consumers subscribe tos. This paper will address the application of consumer behaviour theories in the practice of marketing. For this purpose, the paper will consider two theories including Maslows hierarchy of inescapably and Noels consumer behaviour model. Maslows hierarchy of Needs Maslows hierarchy of take is a psychological approach developed by Abraham Maslow in his paper A Theory of Human pauperization published in 1943. When human behaviour is influenced by culture, family background, and other relationships, consumer behaviour is shaped by different needs. Maslows hierarchy of needs gives a sanctioned frame work to evaluate why a consumer makes a particular purchase decision. The visual representation of the Maslows model is given below. (Source Sorensen, n.d.) The Maslows model suggests that unmet need is the fundamental motivation for muckles every action. In addition, individuals try to meet their needs and desires in a particular hierarchy. According to the Maslows model, people should seek to meet their most fundamental needs before they can find solutions for their more sophisticated needs. In the pyramid above, most fundamental needs are portrayed at the bottom whereas the top part represents the need for self actualisation. Other layers reflect the need for security, love and belonging, and esteem. Maslow collectively calls the basic quaternary layers of the pyramid as deficiency needs. Here, psychological needs represent basic physical requirements (air, food, and water) necessary for the human survival. Security needs may include face-to-face security, financial security, health safety, security against unforeseen events corresponding accidents (Koontz & Weihrich 2006). Likewise, the love and belonging needs represent relationships like friendship, intimacy, and family. The esteems needs indicate the human desire to recover respected. In the view of Maslow, self actualisation reflects the human desire to know what his full potential is and to achieve everything that he can (ibid). Referring to this model, psychological needs accommodate the prime priority in an individuals life. If an individuals psychological needs are not met properly, he would de-prioritise all other needs and desires until these fundamental needs are met (ibid). For instance, breathing is more important for an individual to survive than financial security and friendship. If this highly prioritised need is not met, the individuals physical condition will become worse and he will die eventually. In other words, an individual cannot try to satisfy needs like security and love and belonging unless his most fundamental need (here breathing) is not met. Maslows hierarchy of needs can be used to explain consumer behaviour and hence it has greater applicability in the practice of marketing. This model is greatly assistable for marketers to determine what kinds of marketing efforts have to be taken to promote various products and services. Maslow claims that consumer behaviour and decision making are driven by any of the five levels of need in the hierarchy. Therefore, a marketer

Autobiographical Paper on Religious Affiliation Essay

Autobiographical Paper on Religious Affiliation - Essay ExampleI was baptized and grew up in a middle-class Catholic family in New Orleans where I thought almost everyone is Catholic as I grew up, and I never felt that we were a minority at heart a minority (Carey, P. in Phelps, 1997, p.7). I had an uncle who is a Catholic priest, and the way he lived his feeling as a servant of Christ in the church had an impact on me. His kindness towards others made me see a bit of how Jesus was when he walked this earth two thousand years ago. His preaching, his life of prayer, and his committedness to his flock drove home the message that there was something, and someone, greater and beyond this life.Of course, my young mind never looked at events from a theological or spectral view, because to me he was just my uncle who would visit and generateer us with cheer and tell us stories about where hed been, what hed done, and the thousand and one things that a priest is supposed to be doing.My parents were a huge influence on my beliefs. The way they cared for me taught me how to love and use my heart and mind to face the mysteries of this world. How they loved each other despite the trials and joys of family life were for me a sign of how God takes care of us. They taught me how to pray, and more importantly, they told me wherefore.Allow me to briefly discuss one case in point the Trinity as a Family where God is a Father, Jesus is the Son and my brother, and the Holy Spirit is Love. I can never explain fully how there can be tierce Persons in One God, but I understood as I grew up that maybe God is a family too where everyone loves each other, just as we did in my family. We did things to directher prayed at home and went to Sunday Mass spent time having fun, laughing and talking and enjoying each others company. Maybe God has been doing it for all eternity, and that is why He is happy and wants us to share in that happiness (Mt. 11 25-30).My Mom and I also prayed th e Holy Rosary at home to follow Mary, the mother of Jesus. Many non-Catholics never understood the Rosary, because they think it is a form of worship, but it is not (Cavendish, 2000). Like people in love who never break of saying the same things to one another, we Catholics who love the mother of Jesus also do the same. We show her honor, not worship, in the same way I show mom and dad the honor they deserve for being dear parents. Novenas and other devotions to the saints are the same thing. We see them as paths to God, the same way that if we want to get a job we ask the help of someone close to us so that we do not have much of a hard time. handout to the saints and to Mary is the same thing. Of course, some people get carried away and give too much time to Mary and the saints that they forget Jesus, but the Catholic church building keeps on reminding us about this danger. So yes, my religious upbringing had a strong impact on my faith, helped by the examples my mom, dad, and uncle showed me that we can be happy doing the good things we enjoy, being men and women of virtue, prayer, and faith (Copeland, 2000).Search for MeaningHunt et al. (1975) discussed the presence of a religious factor in secular achievement of African-Americans and investigated the presence of Protestant and Catholic

Women's Suffrage Research Paper Example | Topics and Well Written Essays - 1750 words

Womens Suffrage - Research Paper ExampleWomens voting also encompasses political as well as economic rights to women who then transform without any restriction to payment of taxes, ownership of property and marital status. Following the 1907 elections, the Grand Duchy of Finland was the first country to produce the first female as a member of parliament. In the United States, womens suffrage gradually infiltrated the local and the states politics in the 19th and 20th century. In 1920, this movement culminated with the overtaking of Nineteenth Amendment to the Constitution of USA (Du Bois 77). This paper seeks to explore the opinion of three scholars on Womens suffrage. Scholars Opinions William Du Bois (1868-1963) was a chief advocator for the civil rights of the Black society. In addition, he showed move interest on the question of women and their rights to vote through his writing. He wrote the Horizons, Voice of the Negros and The independent where he advocated for the rights of the Afro-Americans as well as women in the society (Du Bois 75). During his time, he described various issues that affected the women in the Negro society. He undertook various factual studies to analyze the employment, wages, working hours and working conditions of women as compared to those of men. He noticed that there was sex discrimination in the job opportunities, wages as well as working conditions, which favored the men. He also report that the inglorious woman faced sexist discrimination in the society. They also faced racial discrimination that was practiced by the women organizations. During an annual convention of the issue American Women Suffrage Association, he delivered a speech on suffrage that was later published as a book. During this speech, he advocated for the womens right and encourage their fight for justice. Furthermore, he collaborated with several famous suffragists, for example, Jane Addams, Mary Church Terrel and Ida Wells (McGoldrick 1). Du Bios th rough his writing has been acknowledged as a supporter for the woman suffrage by various scholars. During his tenure in the National Association of Advancement of Colored People (NAACP), he used his position as the editor of The Crisis powder magazine to champion the rights of women. In 1912, 1915 and 1917, he dedicated these editions on Womens suffrage (Du Bois 76). In The Crisis of 1912, he suggested that the alliance between women and the African American should be continued in the 20th century. This edition of the article carried Fredrick Douglass portrait as the cover. The cover image was contrary to the message inside the magazine. This was because Fredrick Douglass was strongly against womens suffrage (McGoldrick 1). In this edition, Du Bois termed the demand for the womens suffrage as a significant human question that should not be ignored by any black citizen in the world. This openly criticized F. Douglasss campaign against womens suffrage. In 1915, the cover magazine car ried the portrait of Abraham Lincoln and Sojourner Truth. They were black leaders who fought for the liberalization of the Black people. In this edition, Du Bois reminded his readers of the overt historical linkage between women and African Americans. This edition contained comments from twenty black women and men on womens suffrage. The edition reflected the African American views concerning the issue. Later on, in 1917 he dedicated the last edition which was released on the eve of enfranchisement of African Americans, which took place in New York (McGoldrick 1). In this edition, he encouraged the black women to get ready to vote. This edition served to give hope to the Black women that they should prepare to be

Module Synthesis Essay Example | Topics and Well Written Essays - 1250 words

Module Synthesis - Essay ExampleIf this doesnt have the ability to limiting and create alternating(a) awareness through conscious teachings, then it too leads to isolated interpretations and conceptions. This is not only important for basic knowledge but also in coincidence to the classroom and how information is taught to students (Davis, Sumara, Kapler, 2000). Defining how realities and knowledge changes with new information is an important concept relating to changing sensings according to the fluid ways that discoeries and information add into belief systems both individual(prenominal)ly and in the classroom. The first way in which knowledge changes is through alternative realities and perceptions which many live with. An example of this is given by wade Davis (2011), which shows how different closes have alternative beliefs and perceptions. The main ideology which Davis states in the beginning is that we all live in the same reality and come from the same military man s pecies. However, the difference comes with our culture and belief in the perception of culture. The areas we live, ideologies we are taught and expectations that occur when growing up are the main areas of knowledge that form our perceptions and beliefs. These change when the beliefs and rituals change according to the society, culture and religion which one is in. For example, Davis shows that the knowledge of the world for one individual may be based on reaching enlightenment over a period of time while others are based on the surrounding region and what is required to keep balance in the area. Each of these adds liquid to knowledge and change perceptions according to the main beliefs of the culture (Davis, 2011). The concepts of cultural differences that lead to alternative beliefs are one of the many facets based on awareness. From the example of Davis, it is seen that perception alters according to the environment, culture and the expectations that are a part of the discovery of various areas. The idea relates not only to how knowledge changes according to culture but also applies to how information place change in the current context of areas such as the classroom. This is not only done with the understanding that knowledge is based on memorization or given lectures and information. Instead, there is a belief and understanding that there is not a fragment in learning. Knowledge comes from the environment, culture, religion, beliefs and rituals that one has. This can be given in the classroom with the way in which teaching occurs and is combined with the society and belief systems one incorporates from outside of the classroom (Davis, Sumara, Kapler, 2000). The idea of culture and beliefs connecting together education and information becomes important with the ideology of integrating the personal beliefs in the classroom while creating more perceptions for those that are learning in a school system. The idea of changing perceptions and knowledge accordi ng to culture and environment is further altered with the understanding of personal beliefs and how this is not fragmented. When one is able to change the ideas in their mind and incorporate other viewpoints, then it also alters how the world is seen and what changes. An example of this is noted from Jill Bolte Taylor (2011) in relation to how the brain works. The significant point is that insight, ideas and the personal understanding of the world changes even when an individual begins to use a different part of their brain. The idea

Forensics f report Essay Example | Topics and Well Written Essays - 250 words

Forensics f report - Essay ExampleThe first task was to secure the perimeter around the car an event that did not regard long, for the distance was not wide. Consequently, the crime scene became (exhibit P-1, P-2, P-3, and P-4).The officers realized that two bodies were at the crime scene, with the body on the drivers seat (exhibit D), being determine as Sally Lee exhibiting black hair and white skin. Preliminary assessments indicated that an unknown person had shot Lee on the head and throat. Both shots were visible, and it was unmingled that they had come from outside the car (exhibit P-5). The victims head was lying on the steering wheel with both of her hands on her knees. The second victim was Megan White, a young female with white skin and brown hair who had been shot from the back and on the throat as well. She was lying on the launch a few feet away from the car (exhibit F-1). The victim encountered the ground with her face and stomach, and had both hands spread a little bit forward (exhibit A-2).The officers went forrader to picture and videotape the scene, before bringing the sketchers on board. The sketchers entered the crime scene alongside both the searcher and Custodian. After pictures, videos, measurements and sketch details were taken from the victims a coroner was called to the location to carry the bodies out of the crime scene. At the same time, the chief Meunier arrived at the scene to help in searching for additional evidence. maculation the team was searching for evidence, two white males approached the team, and got extremely close to the crime scene before being repelled by the officers (exhibit K-1). The first male later identify as Jack Russell, wore a blue t-shirt, black sunglasses, a brown hat and carried what looked like an alcohol bottle. The second male identified as microphone McDonald, wore a blue shirt with orange glasses and

E cigarettes Research Paper Example | Topics and Well Written Essays - 1500 words

E bunss - Research Paper ExampleThis paper will look into the similarities in the physical commentary of the e cigarette and the cigarette. I shall discuss the chemical comp unmatchednts that make up the e cigarette and whether smokers prefer one crossing over the other and why. and then I shall conclude as to whether the cigarette or e cigarette is the better, healthier alternative to a quick nicotine fix. The similarities between the cigarette and e cigarette mainly lies in the fact that they two look like regular cigarettes. But while one has to be lit and puffed on in order to draw out the nicotine, thus burning away the paper and tobacco base of the product, the e cigarette is electronic based and relies on an electronic delivery system to deliver gas tar into the system of the user. The use of the e cigarette is described asElectronic cigarettes typically use a rechargeable battery-operated heating element to vaporize the nicotine in a replaceable cartridge. Nicotine is u sually dissolved in propylene glycol, a clear and colorless liquid that is commonly found in inhalers, cough medicines and other products. The only commonality between the regular cigarette and the e cigarette is the fact that they are both meant to puddle a particular type of smoke flavor that smokers can easily recognize. However, the flavor is produced in regular cigarettes by burning tobacco turn in paper while the electronic cigarette creates the flavor using an atomized liquid. (Comparing Regular Cigarettes with Regular Cigarettes). In fact, both types of cigarettes are known to produce certain types of illnesses in their users that shall be discussed in later parts of this paper. Cigarettes evolved from the pipe that our forebears used to stuff with tobacco leaves and then burn while being sucked from one end of the pipe. To make it more convenient to use and carry, the paper burn based version was created. The smoker creates an unhealthy vapor and tar by-product all(preno minal) time that he smokes a cigarette. The e cigarette on the other hand creates a harmless vapor that looks like a harmless mist when exhaled. This particular type of cigarette does not produce 2nd hand smoke problems or get its smell into clothing, hair, or upholstery (Are e-Cigarettes Safer than Real Cigarettes?). Having express that, those who have made the switch from regular cigarettes to e cigarettes claim the aforementioned reason as the main basis for their switch from the real thing to the electronic version. The e cigarette is actually allowed in non-smoking places and other places where cigarettes would normally be banned. Although Hon Lik, the Chinese pharmacist who invented the e cigarette in 2003 had high hopes for the health benefits of his product when it was first introduced, the reality of the situation is that the product was released with very little product study and scientific observation. Very little is currently known about the e cigarette in terms of eff ects on the human body and whether it mimics the after effects of long term cigarette smoking as well. Although on that point is existing information regarding the effects of tobacco and nicotine absorption and inhalation by people, there is very little to no information available pertaining to the effects of nicotine in liquid form. What would happen if the nicotine vial in the e cigarette were to come into direct contact with the skin? Are there any health hazards link to the prolong use of propylene glycol? These are some of the reasons that the American Food and Drug

Winchester Model 1873 carbine .44cal Research Paper

Winchester Model 1873 carbine .44cal - Research Paper ExampleThe present paper allow for describe the features of the Winchester Rifle model 1873 carbine .44 caliber. It will refresh and rediscover how such live on model had been historically found with the classification who, where and when it was originally do. Moreover, the present paper would like to dwell more on its functions and how it is intended to use for. In addition, this paper will evaluate its features and its historical background.The shape of the rifle model is medium. The physical of the .44 caliber rifle model is brown that is somehow rusty. The texture itself is solid, which is wood and steel part. Chicoine indicated some physical features the Winchester Rifle model 1873 carbine .44 caliber has which includes the tubelike magazine that is used for the barrel and an ironframe that is used as a casing for the bullets (16). The current condition of the said artifact rifle model 1873 is great, and it is still very e ffectively functional.The Winchester model rifle 1873 .44 caliber was made and advertised last 1878-1879 (Chicoine 16). This rifle is also intended for the purpose of ones safety and defense protection (Schwing, Winchester Pocket Guide 19). The manufacturing techniques of the Winchester Model base on how it was made and designed with the emphasis on its barrel, butt, and furniture that it shaped its unique features with the use of iron that is said to be ferrous (Jack). It also has musket do work in which its barrel is round-shaped (House). Henshaw clearly depicted the general features or materials that are used to made the Winchester model rifle 1873 .44 caliber (15). Accordingly, this includes its style, which was intended with the sporting rifle (24 inch, round, octagon) and with muskets that are angular or saber bayonet (15). In addition, its carbine measured at least 20-inch and is round with a musket that is

Group effectiveness Essay Example | Topics and Well Written Essays - 1000 words

Group force - Essay ExampleFormation of the congregation is the first and the most fundamental part of company effectiveness. The selection of the right size and the right members is of vital importance for the success of any radical. My group was formed when my organization decided to launch a juvenile product. It was line extension. My organization formed a cross functional team. Group members were selected from different departments according to the requirements of the project. My group consisted of eight employees from three different departments of the organization i.e. procurance and supply chain, production and marketing. The take aim or task of the group was the successful launch of the product. Like all work groups my group also passed through the quaternary stages of group development after formation namely mutual acceptance, decision making, motivation and commitment, and control and sanction. When a group passes through these stages, a successful group becomes a ma ture group. According to the group development model any group has three major issues i.e. interpersonal issues, task issues, and authority issues. Group effectiveness can be increased by taking care of these three issues. The interpersonal issues include aspects like trust, personal comfort and security. The task issues include purpose of the group, what the group wants to achieve i.e. the expected outcomes and the methods utilized to achieve those outcomes. The authority issue deals with the hierarchy of power and role definition of every member in the group along with the chain of command. A clear and unambiguous definition of these issues helps improves effectiveness of the group (Debra L. Nelson, 2011). there are various external and internal factors that are liable for group effectiveness. It includes group size, time, diversity in group in terms of gender, age, culture and interpersonal diversity, group cohesion, norms of the group etc. Our group had all these factors. There

Critical analysis of the associated persons provisions of Part III of Essay

Critical analysis of the associated persons provisions of Part III of the Family fair play bit 1996 (in particular section s.62(3)) - Essay Examplen is it extends the courts power to grant non-molestation orders by including a wider group of persons capable of fitting respondents by the inclusion of the term associated person.The list of persons caught by Section 62(3) is exhaustive and includes a former or current spouse, a cohabitant or former cohabitant, persons who crap merely shared a common household (except by reason of employment benefits or duties, or by reason of a tenancy or some sort), a relation, a fianc or former fianc, a person with whom the complainant has had common responsibility for any child or have had a child with or the complainant and the associated person are parties to the same family proceedings (other than proceedings under this part).3Prior to the enactment of the Family Law Act 1996, the definition of a respondent had been more narrowly defined. A cl aimant had to first discover against whom she could obtain a non-molestation order against and then decide under what statutory provision she could properly utilize for the necessary non-molestation order. Depending on whether the complainant was a cohabitant or spouse the victim of domestic strength could obtain injunctive relief by virtue of tether statutory provisions. They were, the Domestic Violence and Matrimonial Proceedings Act 1976, the Domestic Proceedings and Magistrates Courts Act 1978 and the Matrimonial Homes Act 1983.4The Family Law Act 1996 repeals and replaces those Acts and provides a sticking remedy for protection against violence within the more liberal definition of the home. Craig Lind observes that the 1996 Act for the first time provides a uniform code of domestic violence remedies available, in the main, in all courts with jurisdiction in family proceedings. It is much more victim and child-centred, concentrating on the harm being suffered within the hou sehold, and the remedies available to victims.5The 1996 Act followed recommendations made by the Law Commission that the

Employee Reward Strategy for Heidelberg Insurance Services Assignment

Employee Reward Strategy for Heidelberg Insurance Services - Assignment ExampleIn order to impose the problems of lack of commitment, distressing quality performance and Lack of effective control, it is hereby recommended that the amount of prison terms based salary in their monthly take home should be easily reduced and a new system of commission based salary should be introduced. Commission should be directly proportionate to the volume of sales achieved by individual sales consultant. Also, the formula of higher the sales, the higher the percentage of commission should apply.Complete abandonment of fixed based salary is not recommended because it will reduce job security that may lead to high turnover. Also, if due to any reason i.e. illness, a sales consultant is not able to work for profuse number of days in a month his/her commission income will sharply reduce. Thus, this fixed based salary will supplement that consultants income in that finicky month. Ultimately it will lead to enhanced commitment towards HIS.In an addition, to ensure effective checks and balances on the activities of sales consultants, amount of commission income should be made reciprocally proportionate to the number of complaints received against each of them.A Points System of Rewards i.e. ... Customers feedback should also have strong impact on a sales consultants pay software package and quarterly/yearly bonus. To achieve this, customer satisfaction survey should be conducted after careful selection of sample. It will help in two ways. prototypical of all it will make the customer feel that his/her feedback regarding the sales consultants service to him is important to the company and thus it will develop a sense of alliance between him/her and the company. Secondly, it will help exercise effective control over the sales consultant. He/she will take great care at the time of making commitments - a problem that the company is facing and paying for by bad publicity by some u nsatisfied customers. It is also highly recommended that the team up of sales consultants should not be hired by one sales director only they should be divided into 4 teams and each team headed by one team leader directly reporting to the sales director. It will be easy for team leaders and the sales director also to handgrip small groups of people that will help develop committed teams competing with each other in terms of sales and quality of output. Clerical Division active Payment SystemAn organizations success depends not only on the performance of its sales team and / or of the senior management, the minor tasks performed by clerical provide are also important though relatively lesser than that of others. At Heidelberg, existing reward strategy does not reflects any thing that may motivate clerical staff to stay committed to the organization and to help achieve managements aim of reducing cost. Recommended Reward StrategySince the job does not require a very high level of commitment, neither does

Case Study Analysis of Personal and Organizational Ethics Essay Example for Free

Case Study Analysis of individualised and Organizational Ethics EssayNot-for-profit establishments primary terminal is not to increase sh arholder value rather it is to provide some soci every last(predicate)y desirable need on an ongoing basis. It generally lacks the financial flexibility of a commercial first step because it depends on resource providers that are not engaging in an exchange transaction. The resources provided are directed towards providing goods or services to a client other than the substantial resource provider. Thus the not-for-profit must demonstrate its stewardship of fag outated resources money donated for a specific purpose must be used for that purpose. (LII 1992) For-profit organizations primary close is making money (a profit), which focuses on a goal such as helping the community and is concerned with money only as much as necessary to keep the organization operating. Most companies considered to be businesses are for profit organizations th is includes anything from retail stores to restaurants to policy companies to real estate companies. (Business dictionary) Good abstract Try not to use dictionaries or encyclopedias as references for college-level papers. Case Study AnalysisI gift decided to do my case study on the not-for-profit organization litigate of Dimes and the for-profit organization amends Companies. These two different organizations are similar in what they stand for and that is helping the client by any means possible. They are in addition very different due to the nature of their organization and what they have to offer. I am ab away to prepare a Case Study Analysis of Personal and Organizational Ethics and Values between the For-Profit (Insurance Companies) and Not-for-Profit Organization ( march of Dimes). Be sure to give a strong thesis educational activity in your introductory paragraph.The not-for-profit organization, March of Dimes provides mothers, pregnant women and women of childbearing a ge with educational resources on baby health, pregnancy, preconception and new motherhood, as well as supplying information and support to families bear on by immatureness, birth defects, or other infant health problems. Have you ever thought about how difficult it is for a baby to be natural(p) without low birth weight, prematurity, or birth defects? After visiting the March of Dimes website I learned that over 460,000 newborns in the United States alone are born prematurely.I found that the March of Dimes, Mothers March, and Walk-America were just three of the well-k instantaneouslyn, not-for-profit organizations in the United States. Each of these organizations main focus is putting an end to prematurity and each become to make their name well-known. The March for Dimes, has been highly effective in advocating for womens and childrens health. The not-for-profit organization is also a great sponsor for public sentiency campaigns the organization represents some of the most famous names in medicine and is organized into more than 90 local chapters, overseen by a national office.The organization was comprised of volunteers and researchers in a partnership, and today the same holds true. The foreseeable objective of course is to fight until prematurity and birth defects no longer exist. The foundation was founded by Franklin D. Roosevelt in 1938. The organization began as the National Foundation for Infantile Paralysis. The name March of Dimes coined in the late 1930s by vaudeville star Eddie Cantor as a play on the contemporary newsreel series The March of Time was originally used for the foundations annual fundraising event and gradually became synonymous with that of the organization.It was officially adoptive as the organizations name in 1976, when it became known as the March of Dimes Birth Defects Foundation. In 2007, the name became the March of Dimes Foundation. The March of Dimes original goal or direction for the organization was for eliminati ng polio and that was done, so then they exigencyed to make a choice to either change their mission or do away with the organization all together. While putting together all their strengths and weaknesses of the organization they came up expanding the organization against birth defects, arthritis, virus diseases, and premature births.They hopeed to sprain a flexible force in the field of public health. The March of Dimes has been described as a bureaucracy that has taken on a sprightliness of its own through a classic example of a process called goal displacement. Break-up giant paragraphs into smaller paragraphs On the other hand, every business or individual is exposed to many different types of risks such as fire, theft, burglary, accident, etc. Some of the risks piece of tail be conveyed to companies known as Insurance companies, the for-profit organization. Insurance agencies incubate the loss of the ensure.It is the best protection against risks to businesses, propertie s, and life. Like the dangers and risks of businesses, human life is also visible to many different risks. A family generally depends on the income brought in by the head of household, that when a death suddenly occurs, the family may be left in a very different and hard situation. Forever is not a part of the human life. Insurance replaces this by providing financial compensation. Moreover, it is a contract between the insurer and the insured under which the insurer undertakes to compensate the insured for the loss arising from the risk insured against.In consideration the insured agrees to pays premium regularly. Having insurance means that, in exchange for payment an insurance company agrees to retain the expenses in an event that would otherwise cause financial loss for the form _or_ system of governmentholder. In short, having insurance means that out-of-pocket expenses can be prevented or diminished. The insurance policy represents a legally binding contractual agreement be tween the policyholder and the insurance company and spells out how much financial protection is.Some of the respectable view and values of the not-for-profit and the for-profit organization is that the March of Dimes is built on their mission statement that very much embraces it first, helping citizenry in need. Volunteers have really canvass this mission to guide them through this selfless act. They maintain a high ethical standard and avoid all selfishness. Also defining and enforcing standards of quality service, and attempt for continuous improvement. Nevertheless, insurance companies claim that their mission and values are about growth of the people and the companys performance.It ranks both making a deviation and getting things done. Dont these two organizations have the same concept when they talk about what their ethical perspective and values? They are always smell for ways to improve the organization to bring to more people to them and doing what is right for the c ustomer. However, these two organizations have their set back just like everyone else. Some separate problems that the March of Dimes face is stated from the Life Issues Institute For 20 years National Right to Life, its 50 state affiliates and its almost 3,000 chapters have maintained a boycott against giving any contributions to the March of Dimes.The reason for this started back in 1972. At that time, the March of Dimes sponsored a major seminar on genetically handicapped unborn babies. It pioneered the technic of diagnostic, mid-trimester amniocentesis. It began to teach a nation you could take some of the fluid from the sac around the baby in the middle of the pregnancy, and find out if the child had a genetic problem such as Downs Syndrome or spine-a-bifida. Once this was determined, about 95% of these babies would be killed by abortion. Although the March of Dimes officially takes a neutral spot on abortion, their actions often portray a pro-abortion position.Most recently , they have attempted to hide a clearly established link between abortion and premature births. March of Dimes, whose motto is Saving Babies, Together, must be more vigilant in educating women who have had previous abortions of the need to receive adequate prenatal alimony during subsequent pregnancies. This is would be the biggest problem that the March of Dimes has to face, but there are so many followers that believe what this organization does because they agree with that their mission statement says and their values.We help moms have full-term pregnancies and research the problems that threaten the health of babies. Recognizing, respecting and balancing the rights, roles, health and safety. This organization has come a long way from when it was first founded and all the research has been for such a great cause, there is no stopping them now. Insurance companies too face dilemmas in their own organization with moral infer and adverse selection Due to the existence of the insu rance policy has altered your behavior.You take more risks, making a loss from burglary more likely than if you were uninsured. When the person on one side of a bargain knows more about what is being bought and sold than the person on the other side. Also, the tendency for people who are more at risk than the average to purchase insurance and for those who are less at risk than the average to reject insurance. Insurance companies are operate by success and without a little selfishness they would not be where they are today. Yes, they do help out the customer, but something has to come to a price (the net print).So I would say it is not in a bad way due to the fact they help out people in real events and we feel that sense of protection when we walk out of an insurance agency. These key problems impact the organizations much more then we know. In the March of Dimes situation people will not know if they should trust them and maybe they will start to thin that they are just all t alk. After all the hard work the organization is going to have to put their heads together to come up with a strategy to reassure these mothers that they are the real deal and they are the ones that can help in their time of need.If it is for your children as a parent I will do anything possible for the health and safety of my children. As far as insurance goes, people will get discouraged and just rather not pay, drive and live without insurance. So they will just deal with it when it happens. In my opinion, is not worth it. I have worked with insurance for the past 7 years and I have seen people in all different kinds of situations, but because they put themselves there. We try to explain everything in the best way that we can, but some people still are not convinced that the insurance companies want to help.I think that due to this is when the rates or premiums go up and people are wondering why, this is where the company gets selfish. Once the company reaches the point they want they will come back down. So in my experience in working with them, I think people will realize that they need insurance when something happens and they cannot get out of it by themselves and they need help. Insurance companies are there to help, but for a price. As I am reading your paper, I recognize that you do not have any in-text citations with supporting discussion from your references.This concludes the study of theories and paradigms underlying personal and organizational values and ethical principles, how personal values and ethical principles relate to the organizations in which people function, and the effects of the organizations ethics on its reputation, functioning and performance. As much as I know now about the Personal and Organizational Ethics and Values between the For-Profit (Insurance Companies) and Not-for-Profit Organization (March of Dimes) they are two organizations that want one thing and that is to help the customer. Both have good mission andvalue state ments that they should stick too and continue doing what they are doing. The March of Dimes is here to offer the help to mothers that they cannot get anywhere else for them and their children. You can foregather some really great people along the way that are sharing the struggles as you and all they have on their mind the well-being of their children. Insurance companies will not go away and they will not stop being selfish, but this is for the better. You feel more protect when you walk out the admission of your home and get into your vehicle or close up at your business.Yes, things will happen, but there is someone their help you out and get you out of something that you cannot do alone. I love my job and what I do People just remember to just get informed when purchasing insurance and dont be afraid ask questions about something you have no idea about. Same goes for the March of Dimes, there is so much information on the web about this organization and how they are willing to help you. Dont get discouraged just one piece of bad member you read. Go and find out, what is the worst that can happen when you just want more information on who to trust in your situation.

A Modest Proposal Essay Example for Free

A Modest project EssayA Modest Proposal is a satiric essay by Jonathan Swift, written in 1729. It is aimed at the rich landowners of Ireland who are keeping the poor of Ireland in poverty and virtual starvation. The narrator is Swift, who seems to be making a strong case for cannibalism as a method for solving the problem of hunger and overpopulation in one ostensibly fair solution. He proposes that the Irish should sell their children under the age of one year as meat for the tables of the wealthy. The problems Swift describes are primarily the number of poor in Ireland who are being forced to work for food in amounts less than that which is needed to feed their families. He hints that because of their religion they over-breed, being catholic and not practicing parentage control. The same problems described by Swift in the 18th century are occurring today in many parts of the world. Hunger exists and children are natural into families too poor and uneducated to do anything about a pregnancy when they cannot feed or clothe the children they pass on.The U. N. attempts to ameliorate the hunger but nothing is through with(p) about the source of the problem so the food only fuels a new generation who are doomed to be as hungry as the one before it. Swift argues that marriage could be looked upon as a method of producing children as meat for the tables of the rich and that the union of a couple would have great financial benefits. They could produce meat children as a farmer raises pigs for slaughter. Swift speaks ironically of his proposals having the benefit, Of teaching landlords to have at least one arcdegree of mercy toward their tenants, (Swift). Bibliography Swift, J. A Modest Proposal 1729.

Strategic Management Accounting and applying it

strategic worry Accounting and applying itWith the rapid scramment of the global economy, traditional precaution explanation has been troublesome to meet the business strategicalalalal watchfulness and requirements. Strategic Management Accounting(SMA) for the modern enterprise is of great signifi sufferce. However, it is a new techniques and approaches. Although strategic way be has been unquestionable over 20 years, the SMA is still debatable. In addition, a number of scholars have experienced to define what SMA is, however, the opinions of the scholars is still not yet able to be generalized. Yet, strategic management accounting system system is still at the exploratory stage.Management accounting plays a crucial role in the business world. It provides distinguished advice in battle array to make decision for the firms in the western society. The bes of offering excellent products strategically need to be fully integrated into the enterprise salute dust and bei ng narrationed by these systems. Management accounting helps supervise the performance of the management. Therefore, the customers can then be securely kept in the said(prenominal) market. This could withal be helpful on understanding the market in a better way. Strategic management market aims to obtain the education of the rivals in the same market this provides bear to their business when making decision since the owner could adjust their budget plan according the reports of the strategic management market.Strategic management accounting is recently developed in management accounting. It involved in planning, control and requires financial information. In the strategic management planning and control systems, R.N.Anthony believes that there atomic number 18 two different oriented processes which ar externally and internally. Externally oriented process is a financial accounting. Moreover, an internally oriented process is including strategic planning, management control a nd operational control. During the strategic planning process, it is the role of formulating outline and it emphasis on planning. Planning defines aims, objectives and targets of organizations and also does formulation, evaluation and selection of policies, strategies, tactics and actions to achieve them. The taste is planning outside the organization which is relating to the organizations environment. Secondly, after strategic planning, management control would be followed. The main function of this process is implementing strategy which can be a part of the planning. In the final stage, operational control is mainly responsible for controlling however also performing the tasks as well as planning. In this process it ensure that resources and obtained and uptaked effectively and efficiently to achieve organizational goals and procedures adhered to or appropriate remedial action taken. It normally occurs within the organization.Strategy orientated accounting complements the trad itional concerns of the West accounting. It focuses on the additional be in order to maintain competitive prefers of enterprises of actual and potential rivals. It focuses on the cost impaction enterprise products and marketing strategies and it can be covern as an essence for success in todays meeting the challenges of an increasingly global market. Generally speaking, such re-orientation is an separate permit management accounting focuse on the value of consumer generated relative to its contentions. It also helps monitoring the companys performance in the market variables using a series of strategic decisions over the horizon which would be long enough to achieve the strategic plan. These concepts form the core of the new concept of SMA. In addition, there argon 12 strategic management accounting practices. They be competitive position monitoring, strategic price, competitor performance appraisal, competitor cost assessment, strategic cost, value- chemical chain costing, brand value monitoring brand value budgeting, attribute costing, quality costing, life-cycle costing and target costing. However, the main methods in SMA which argon strategic costing, target costing and product life-cycle. Although there are a lot of practices, there is still of a lower usage and recognized by a couple of organizations.In 1981, Ken Simmonds has firstly proposed the strategic management accounting, he developed the SMA definition. After his speech, SMA has been concerned day by day. In the speech, he mentioned to collect management accounting information about a business and the competitors for the uses in development and monitoring the business strategy. He argues that management accounting should be much outward looking and should help the emphasis to fanny upon relative directs and trends in real costs and prices, cash flow, market share and stewardship of the resources available to the business. It can be developed and controlled the enterprise strategic.Ken Simmonds suggested that boodle are not from internal efficiencies but from the companys competitive position in its market. He raised several ideas for the application of SMA in the business. He stressed the importance of the erudition curve with respect to achieve strategic advantage by forecasting cost reductions and thus selling price reductions of competitors. He also drew economic aid to the importance of early experience to the new product as a meaning to give a unique advantage over competitors. Major competitor should be able to reduce the sales price of the products which should further increase its production and enhance its market share which eventually force some competitors to circulate the industry. Secondly, Simmonds shows that the cost-volume-profit relationship of competitors could predict the price response and management accounting functions to help assessing the cost structure of each major competitor and relating this to their prices. In addition to treatme nt costs and prices, Simmonds concentrated on volume and market share by monitoring the movement of the market share as the main products, companies can see if it is acquired or lost status and competitors will show different strength in the market share. Including detailed information on the market, management accounting report will help to enable more strategic management accounting-related. Simmonds suggested that the market share of the deferments whitethorn be included in managed accounts. He believes that SMA will develop in management accounting in the future. iodin of the main advocates of Strategic Management Accounting is M.E. door guard(1985). His argument on strategic management is considered as the primary(prenominal) information. porter mentions a two pronged approach.First, he assessed various aspects of the industrys long-term profitability. He believes the five competitive forces will contribute to strategic balance. This is a holy terror to new entrants, substi tute products or works enter the market, competition among existing institutions within the industry, bargaining power of suppliers and consumers. These five forces fully reflect the competitiveness of some enterprises in an increasingly competitive. However, gatekeeper has also raised the question of the relative position of the enterprise in the industry. This issue is important because it affects the ability of enterprises to create profits above or below the industry average. Returns whitethorn be high than average to achieve a sustainable competitive advantage. This is achieved by three primary generic strategies which are cost premiseership, differentiation and focus.Cost leadership means that companies intended to serve as the lowest cost of production in the industries. This is achieved by economies of scale capital of the experience curve effect, tight cost control and cost minimization. Also, the company aims to provide a number of different levels of product and ser vice value to customers. It can generate a premium price. This is the differentiation part. Focus is another part of the bargaining power which concerns about the cost and differentiation focus.Porter mentioned that the value chain is needed to determine the future of the practice of strategic management accounting. Value is the customer willing to pay which is a function of the characterization products. In the value chain, there are nine elements. Some of these cost drivers may be controllable. The nine elements of the value chain can also be separated as either support activities or main activities. For the support activities, they are firm infrastructure, human resources, technology development and procurement. And the main activities are incoming logistics, operations, outbound logistics, marketing and sales and services.For workout, Internal value chain depth psychology is the objectives of promoting enterprises to eliminate useless operations and reduce waste. The factory analyses the operating level spirit by step. The main fence is to focus on the market and customer. The operations and the activities of the business-internal price chain analysis enable the cost management of enterprises to maintain the underlying operating level, and explore each layer of worth operations, eliminating useless operations.The value of Competitors chain analysis can identify the merits and shortcomings in the company. The conclusion of the market and competitors analysis that compared to the competitors on the market, production quality and variegation may not have too much effect. If the strategic can improve the quality or diversification in product to enhance competitiveness, it would be hard to achieve. On the other hand, if firm blindly relying on low prices to gain market share, it will lead to greater losses.In the analysis, the impact of the cost drivers on each of the elements must be assessed by efforts. Also, there must be a satisfactory borderline whi ch produced by the cost of the nine elements.Once this is completed, manager must try to make analysis of their own competitors in the same way. Strategic advantage will be able to establish if the elements of the total cost is less than competitors. It is necessary to adopt a more positive attitude to assess if the profit margins higher than those of competition. If not, it is needed to develop strategies to achieve the low cost advantage by controlling the cost drivers. The cost savings would lead to a reduction on costs or improve productivity. Marketing, sales and service costs may be reduced more efficiently, if the reduction in external fault. An obvious example provides a good customer support services to the public. If a Volkswagen breaks down occurs, while the car is in a warranty period, the rescue vehicles comes out and kettle of fish it. If it cannot be fixed, and then provide replacement. This is would be good way embrace but the cost would be expensive (C.DRURY, 2008 ).Shank based on Porter (1985) proposed three generic strategies in order to achieve sustainable competitive advantage. Shank also mentions the needs for management accounting to support the enterprises competitive strategy and clarify two different types of competitive strategy the first one is cost leadership and product differentiation. The second one is demand different cost analysis perspective. For example, standard product cost is likely to be a very important tool for management control in the company that move a cost leadership strategy in a mature commodity business.On the contrary, standard product cost is probably not important after the differentiation strategy of enterprises. With the market-driven, there is rapidly changing and fast-growing business. A companys pursuit of product differentiation strategy may require more information than on the cost of the leading about new product innovation, design cycles, research and development expenditures and marketing cost an alysis. The difference between the cost leadership and product differentiation which depend on the primary strategic thrust of the firm.Recently, Professor Bromwich(1994) further discusses strategic management accounting and definition of strategic management accounting such as the provision analysis of financial information on the firms product markets, competitors costs, cost structures, the monitoring of the enterprises strategies and those of its competitors in these markets over a number of periods. Bromwich found that SMA is a development of management accounting. This new techniques needed to be further discussed by the accountants in the future. Moreover, Bromwich mentioned that the role of accounting is going to happen in two directions when adding the strategic perspective to traditional management accounting. First, in strategic cost analysis, costs need to integrated into it and thus align costs with strategy. Secondly, in a fairly general way, the cost structure in com petitors businesses and to record the changes over time. To achieve this, Bromwich also highlights this distinction identifying two dominant approaches to SMA. One seeks to cost the product attributes offered by a companys goods. It is to attract customers. The other approach is to cost the functions in the value chain which provide value to the customer. (Bromwich and Bhimani ,1994)In the cost leadership strategy development trends, as well as obsolete the traditional cost accounting. SMA focus is based on the benefits and it is doubtful for the standard costing performance measurement suspected the use of flexible manufacturing costs, budget control, a worship of the budget strict adherence to the traditional product cost pricing decisions one to consider the cost of competitors the absence of formal consideration of the marketing costs.Roslender (1995) determine the target cost as a domain within strategic management accounting. This is the reason why focus on the external part a nd this is a market-oriented approach for product pricing and cost management. In addition, it involves the proliferation of management accounting throughout the organization and active participation of staff in a broad range of management functions. Their goal is to achieve the target cost, including the identification, evaluation and use of cost functional analysis of the product attributes and research opportunities to reduce costs throughout the value chain. Moreover, a recent contribution to the role of SMA, emphasizing the management accounting in the development and support the overall competitive strategy of an organization is the Balanced Scorecard. The purpose of the Balanced Scorecard is to encourage behavior agreeable with organizational strategy. It includes a comprehensive framework for performance measurement to clarify, communication and management strategy. (Kaplan and Norton, 1992). He sees SMA as an approach that to account for strategic positioning by the trials to integrate the views from the previous marketing texts into management accounting.Robin Roslender and Susan J.Hart mentions that SMA is intimately associated with both management accounting and marketing management because SMA is on a strategic level who attends to change in the environment outside the enterprise but not limited to this one part of the enterprise, SMA explore the whole industry value chain in the business information and improve the enterprises economic environment. It emphasis that enterprise development and environmental change are consistent, in order to achieve the optimal effectiveness of industry, SMA requires marketing management to collect the information of competitors. The management accountants collect, compare, and analyze the information. The analysis of SMA is depending on the information from marketing management. It is controversial that if it is necessary for the management accountants to handle to the marketing information or the marketing mana gement can obtain the information with their own tool.Innes (1998) believes that strategic management accounting for the provision of information to support strategic decision-making in enterprise. Strategic decision-making usually involves in a long-term period, there is a significant impact on the organization, even though they may have an internal element, and they also have external factors. This definition was introduced that provide information in order to support an organizations principal long-term decisions, such as the use of activity-based costing information, provide the relevant information product structure, the introduction and abandonment decisions are the domain of SMA. This view is support by Cooper and Kaplan (1988) who state that strategic accounting techniques are designed to support the entire organizations competitive strategy. Generally speaking, the power of using information technology is to develop more advanced(a) product and service costs.Despite strate gic management accounting has received, there is still no comprehensive conceptual framework of what strategic management accounting (Tomkins and Carr, 1996). For example, Coad(1996) states that SMA is an emerging dramatic art whose boundaries are loose and there is still no unified view of what it is or how it might develop. The existing literature in the field is both disparate and disjointed (Coad, 1996332).There is an exception such the survey which conducted by Guilding et al. (2000). The survey sample included 312 large companies. Guilding et al. found that recognition of what is elusive to determine the composition of the strategic management of generally accepted accounting practice. According to the review of the literature, they identified 12 strategic management accounting practices including value-chain costing, strategic costing, target cost, life-cycle costing, attribute costing etc. These are being used to determine the practice, it is a must demonstrate one or more of the chase characteristics the environment and market position focus on competitors and long-term, forward-looking direction. At the end of the experiment, Guilding et al concluded that 12 strategic management accounting practices are of relatively low usage, there are two factors that should not dismiss their potential. First of all, all the evaluation of SMA practices may be significantly higher than judge utilization of the advantages of scoring points. Secondly, there are still many companies have abandoned the usages of the SMA. These findings showed that there is a difference between the neediness and the actual reports conducted. It finds that there the practicing accountants do not familiar with the usage of the SMA. This gives supports to the findings of Tomkins and Carrs (1996) while they believed that the SMA is ill-defined.In addition, it is still lacking of the strategic management accounting consensus. (Lord, 1996) stated that a number of strands have been used to describe the strategic management accounting. It magnifies the internal focus of traditional management accounting and the external information to competitors. The linkage between the strategic position which contumacious by the companies and the anticipated emphasis on management accounting and lastly obtaining competitive advantage by interpreting methods to reduce costs or to get on the varieties of the companies goods by exploiting the relationship between the value chains and generalizing the cost drivers.In conclusionStrategic management accounting is recently developed in management accounting. It involved in planning, control and requires financial information. Nevertheless, SMA have not formed a unified knowledge. While some firms may have heard SMA. They may lack for a clear understanding in SMA.Although SMA has lots of different views from various authors. For example, Simmonds is the earliest to introduce the strategic management accounting. He mentions to collect inf ormation on business competitors. Than Bormwich has further information SMA is not only to collect information . It still need to Research and competitors on their own competitive advantage and value creation process and research a long-term decision-making cycle in the enterprise perspective, for the marketing of these products and services give enterprises the total revenue. In addition, Porter identified 3 generic strategies in SMA to achieve sustainable competitive advantage. .However ,Innes (1998) believe that strategic management accounting for the provision of information to support strategic decision-making and Cooper and Kaplan (1988) views that Strategic Accounting technology is designed to support the entire organizations competitive strategy to develop more sophisticated products and services costs. On the other hand,lord (1996) identified SMA not only analysis external competitor information but also extend the main point of traditional management accounting. They are a ll authors who hold different evidence to support their own mind in SMA, so SMA is totally confide, it is remains a mystery .,In my opinion, the main reason of SMA occurs because Economic is developing very fast and SMA is reclamation and atone for traditional management accounting in a new environment. However,SMA has many of obstacles in developing process such as enterprise keep continue to apply the SMA in the practical application and do adjustment and innovation , thereby it can promote the development of SMA application to make it update. So I believe that Although SMA lack of consistent theory at this moment , it will be a big management accounting develop in the future.BibliographiesBromwich, M. Accounting information for strategic excellenceBromwich, M.,1990 The case for strategic management accounting the role of accounting information for strategy in competitive markets.Accounting Organization and Society, Vol 15, No , pp.27-46Cadez, S.,2008 An exploratory investigatio n of an integrated contingency model of strategic management accounting ,Accounting, Organizations and Society,33,pp.836-863Drury,C. 2008, Management Costing Accounting, 7th ed. , London South-Western.Horngren,C. T. ,1999,Management and cost accounting London Prentice Hall, 1999Lucey,T.,1988 Management accounting 2nd ed. London DP PublicationsRoslender,R. and Hart,S.,2003 In search of strategic management accounting theoretical and field study perspectives .Management Accounting Research 14 , pp.255-279Ryan, B.,1998, Strategic Accounting for Management 5th ed ,Australia Thomson LearningTillmann, K.,2008 Strategic management accounting and sense-making in a multinational company, Management Accounting Research ,19,pp.80-102Wright, D.,1996 Management accounting London Longman