Is Motivation simply Manipulation? Essay

Introduction ~Theoretical Viewpoints on Motivation The subject of human motivation is quite complicated for a number of reasons. Firstly, humans mature more slowly than any other organisms on this planet, and for this, the motivational tendencies are acquired more slowly too. Secondly, the individual is dependent on many of his fundamental satisfactions on other people; this is illustrated on his/her use of symbolic language to communicate these needs to others (Franken 1994). Motivation is defined as the concept that represents the fundamental influence that drives behavior and providing its direction (Morris et al.1999, p 284). In organizational behavior the principles in the study of behavior, especially on motivational theories, are applied in the workplace. Such theories help explain what motivates people in their attitudes toward work, their employers and other aspects of employment in general. One major motivational model or theory more often used in organizations and industries is the theory by Abraham Maslow (Smith et al 1982). More prominently called as the hierarchy of needs, this theory explains an individual’s needs on different levels. On the theory, Maslow defines basic or fundamental needs as the individual’s biological needs like hunger, thirst and rest. Maslow believes that on this basic level lies the â€Å"evolution† of the other so-called â€Å"higher† needs. If the lower levels are not satisfied, the implications mean the individual cannot or will not move onto the higher levels (Morris et al. 1999, p. 302; Marx 1976). Maslow’s theory became a phenomenal one especially in industry because of its humanistic desirability; they seemed significant to people. It helps clarify why some work incentives are not effective for some people and situations. And managers in work settings can implement interventions in their workplaces based on their understanding of human behavior according to the hierarchy of needs (Berry 2002, p. 240). ~Internal and External Classification of Motivation Psychology recognizes different perspectives of motivation. One of these viewpoints pertains to the idea of â€Å"motivational inducements,† otherwise known as incentives. Incentives are referenced from either the vantage point of internal, or that of external motivation. An inducement coming from within the individual is called intrinsic or internal motivation. It is, according to Morris and Maisto, about the â€Å". . . desire to perform a behavior that originates within the individual. † An inducement coming from outside the individual is called external or extrinsic motivation. It is the aspiration to do or achieve a goal in order to acquire a type of incentives or escape or steer clear of punishment (Morris and Maisto 1999, p. 316). Children are often induced by the presence of external incentives to perform expected tasks or avoid incurring punishment. For motivation experts, however, a person developing the internal type of motivation will reap more lasting and beneficial effects compared with external motivation (1999). To induce a child to do what the parents ask for by way of rewards or threats are at times less constructive or even detrimental to the overall performance of the person or child. ~Example of Motivation in the Workplace In a multinational company like National Panasonic, they practice and execute specific agenda for increasing motivation, one of which is Management by Objectives (MBO). They have faith in involving their employees in goal-setting and in decision-making. MBO works by integrating goal-setting into individual participation in decision-making in order to establish individual work goals to which the employee feels reasonably committed. At the motivational level, it is theorized that resistance to change is decreased if individuals participate in decisions regarding change and that individuals accept and are more committed to decisions in which they have participated in making. To further encourage and increase involvement, the company provides suggestion boxes and hold monthly contests where they give monetary rewards for the best three suggestions. These give the employee a sense of achievement and responsibility for its success. For this company, the employees receive incentives in the form of Ladder promotion, general salary increase annually plus performance rating salary increases, CBA – employees can expect a minimum of 15% increase in salary annually within three years; and welfare benefits which include group insurances, medical insurance, accident benefits among others (Baron 1983). A company like this goes to such great lengths at least to assure that it does something for sustaining employees’ morale and motivation. ~Defining Manipulation. Strictly confining a term to its distinct definition enables the audience to fully grasp the nuances of its meaning; in other words when a person sticks to the exact meaning of the word, confusion as to the other shades that might be attributed to its will be reduced and perhaps eliminated. In this case â€Å"manipulation† is defined as the use of anything (goods, ideas, services, etc. ) in exchange of something to the extent that exploitation is actually may be occurring or that the person â€Å"manipulated† ends up losing something. The â€Å"manipulator† wants what’s his and the â€Å"manipulated† is fooled into giving the former what that person wanted. In this exact context, when compared with motivation, definitely, the term manipulation is not its equivalent (Drebinger 2006). Motivation according to Drebinger (2006) is simply the â€Å"act of helping someone achieve something that is beneficial to them. † Along this vein, the intentions and usually the methods are ethically and morally right which is synonymous with such internal behavior/attitudes as impetus, drive and inspiration. There are risks involved such as being misinterpreted or misperceived which happens very commonly to almost anyone (Llewellyn 2003; Kitchener 2000). Conclusion Essentially, the role of motivation in a person’s life is crucial to the understanding of human activities. Motivation is never static because in life, there always presents a dynamic and changing pattern of needs. Internal and external motivation provides in brief, an astute way of explaining the â€Å"why’s† of people’s behaviors. The line between motivation and manipulation however is thin, especially because the difference lies in the internal aspects, buried deep in the intellect, will and emotions of a person. Bibliography Atkinson, Rita L. , Richard C. Atkinson, and Ernest R.Hilgard. 1983. Introduction to Psychology. 8th ed. , New York : Harcourt Brace Jovanovich, Inc. Baron, R. Behavior in Organizations: Understanding and managing The Human Side of Work. Boston: Allyn and Bacon, 1983. Berry, Lilly M. 1997. Psychology at Work An introduction to Industrial and Organizational Psychology. 2nd Ed. New York: McGraw Hill. Drebinger, John. 2002. ‘Motivation vs. Manipulation’ in Archive of John’ Weekly Report John Drebinger Presentations. www. drebinger. com. Franken, R. E. 1994, Human Motivation (Belmont, CA, Wadsworth). Kitchener, K. S. 2000. Foundations of ethical practice, research, and teaching in psychology. Mahwah, NJ: Lawrence Erlbaum Associates. Llewellyn, David J. 2003. The Psychology of Risk Taking. Accessed in www. risktaking. co. uk. Marx, Melvin H. 1976. Introduction to Psychology: Problems, Procedures, and Principles. Columbia: Collier MacMillan. Morris, Charles G. , Maisto, Albert A. , 1999. Understanding Psychology. 4th ed. , Prentice Hall: New Jersey, pp. 315-316. Smith, Ronald E. , Sarason, I. G. , and Sarason, B. R. 1982. Psychology: The Frontiers of Behavior. 2nd Ed.. New York: Harper and Row Publishers.

Class Prophecy

Everyone has a dream he wants to pursue and achieve. As they say, there is nothing wrong to dream and aim high especially for the children like us who have the courage to overcome trials and obstacles to reach the star that we’ve been dreaming to get someday. But if you were to write your own prophecy of the future, what would it be? Would it be a once-upon-a-time story? Or a happy-ever-after one? For the six years that we have been together, we have shared our dreams and ambitions with one another. Some want to be a superior pilot while many of us dream of being a professional journalist.Now that we are about to graduate, we have reached the climax of achieving our goals in life. Here is my prophecy of the future and how the Galileans value their dreams with our future diverged in a yellow wood. â€Å"Congratulations! † The professor happily told me when I graduated in college. But something bothered me for awhile. What have happened to my elementary classmates now tha t we graduated in College? I wondered. To achieve my dream of being a professional journalist, I went to Los Angeles to learn more and to know more. I worked hard and studied hard in journalism.At last, I did it!! I am now a highly-qualified journalist and known all over the world. I pursue my career in New York where I worked in a famous publication as a news writer and wrote editorials about the latest issues. I earned a lot and made my own novel known as â€Å"The Forsaken Love† featuring the love story of my past friends. It was a hit and was liked by many people so there came another opportunity. So I made a new novel featuring my own story. I was famously known all over the world so someone called me on the phone and invited me to a talk show.I can’t believe it, the host was Diane, my childhood classmate and friend. We talked about our lives. I said, â€Å"Hey, how are you? †. Then she answered ,†Oh, I’m fine. I also write novels and stories a bout friendship†. I was so proud of her that she achieved her dream of being a famous journalist and a well-known author. Suddenly, an unexpected text message came into our sight. We read the message on the phone and stated,† Dear Grade School classmates (Galileans) batch 2011-2012, you are all invited to our reunion that will be held at Pin’s Hotel, 8 pm.Hope you can come. SEE YOU!! †. Diane said,† Hey, I’ll go! †. Then I said,† Me too. I wonder how they’re doing right now and besides I miss them already†. She told me,† Ok see you tomorrow at 8. † Then the awaited day came, I arrived there just on time. I cannot believe it, almost everything had changed. Jego who was so small looked so matured and became a skilled pilot. I was looking for Glaysa and there she arrived with her purple dress and believe it or not, she was a certified teacher of Cambridge University.I talked with her for a moment and saw Carina gracefully walked on the carpet. We were glad that she is now a highly-qualified doctor for discovering medicines to cure serious diseases such as cancer without suffering from any chemotherapies. And there came Angela with her head high for being an outstanding scientist who first invented an Earthquake Detector successfully in her generation. The ever stylish Yannina came to the place with her nice outfit became a famous fashion designer and didn’t expect cooking to be her profession in Paris, the home of the best chefs in the world.Then a group came in. The boys namely Dave, Lauren, Sean and Earl along with the good ‘ol singer Alyssa,were there carrying their guitars and drums. I never thought that they will make their own band. But their childhood fantasy happened in reality. They have made their own band known in the Philippines as the â€Å"Band Aid†. Many of us arrived including Marymil who became a talented essayist and Mona who turned out to be a good th eatre actress together with her best friend, Rachel.There also came James who in grade school was the best artist became a very talented painter all over the globe. Nicole and Chubie became hip-hop dancers in the United States and Joeana excelled being a professional dance instructor and she taught many famous actors in the showbiz industry how to dance. Fatima who dreamed of being a singer has released her album and were bought by many people. all of us were there, enjoying and living the time. Band Aid played performed many songs and became the star of the night.They rocked the party while we were having fun. All that we could do that night id to reminisce the moments and memories we’ve had together while our grade school pictures were flashed in the screen. I was happy that all of us have reached the star that we’ve been dreaming to get. I hope that this prophecy of mine would come true someday. Whenever you face many trials and obstacles, never give up even though how hard it s, it is just the challenge for you to be a better person. So live life and remember, YOU ARE THE RULER OF YOUR OWN DESTINY.

The Supernatural as a Means of Protagonist Empowerment in Like Water

The Supernatural as a Means of Protagonist Empowerment in Like Water for Chocolate by Laura Esquivel and The House of the Spirits by Isabel Allende IB A1 English HL World Literature Comparative Essay Word Count: 1496 Keri-Anne Murray Candidate #: 003072-058 World Literature Comparative Essay 1 In Like Water for Chocolate and The House of the Spirits, respective authors Laura Esquivel and Isabel Allende use a connection with the supernatural to empower the protagonists in three ways. Firstly, the central characters in each story possess unique otherworldly abilities, which enable them to distance themselves from their oppressors.Secondly, the supernatural is active in providing spiritual healing of those in dire situations. Finally, supernatural events are responsible for the eventual suppression of the main antagonist of each novel, and the subsequent liberation of the protagonists. Supernatural empowerment is also used to convey the authors’ perspectives on Latin American cul ture, which will be explored in relation to each form of supernatural empowerment discussed. In both novels, the oppressors of the central characters desire to control them completely, however, the protagonists have unique abilities which come to their aid.In The House of the Spirits, author Allende uses Esteban Trueba’s desire and expectation to possess his wife Clara entirely, to portray the view that in Latin American culture, there is an implication of female inferiority and submissiveness in relationships. Allende, however, expresses a negative view of this societal expectation, by giving Clara supernatural abilities which sustain her, allowing her to detach herself from him and be independent. The reader learns that Esteban desires â€Å"far more than her body; he wanted control over that undefined and luminous aterial that lay within her†¦Ã¢â‚¬  (Allende 111). The use of magical realism in this description of Clara’s â€Å"undefined and luminous† a spect emphasises her otherworldly character, creating an image of a bright light which Esteban cannot grasp with his hands, for his fingers simply pass through. It is precisely this supernatural aspect of Clara’s character which gives her strength, independence and the power to resist domination by Esteban. â€Å"He realised that Clara did not belong to him and that if she continued living in a world of apparitions †¦ she probably never would† (Allende 118).Clara’s clairvoyance and preoccupation with spirits prevent Esteban from controlling her. Whilst he becomes increasingly enraged at the unbridgeable distance between them, Clara is content, strong and empowered, thus defying the Latin American culture of female inferiority which is implied in the novel. In Like Water for Chocolate, Mama Elena has a similar obsession to Esteban’s, in desiring to control her daughter Tita’s every move. Through her description of the de la Garza family traditi on, the author portrays Latin American culture as giving family values great importance.In compliance with her family values, Tita, as the youngest daughter, is required to devote her Keri-Anne Murray Candidate #: 003072-058 World Literature Comparative Essay 2 life to the care of her mother, who strictly denies her the opportunities of love and marriage. By empowering Tita through her supernatural culinary abilities, an attribute of Tita’s character which Mama Elena cannot control, the author protests against this focus on honouring family tradition at the expense of individual rights. â€Å"In the kitchen †¦ flavours, smells, textures and the effect they could have were beyond Mama Elena’s iron command† (Esquivel 45).Tita’s domain is the kitchen, and she transfers her inner-most feelings to her cooking. The results are dishes which recreate Tita’s mood and infuse her deepest desires into those who consume the food. When Mama Elena bans all c ommunication between Tita and her love Pedro, Tita channels her emotions into her cooking to create â€Å"a new system of communication† (Esquivel 49) with Pedro. The author uses the oppressiveness of Mama Elena and the de la Garza family tradition to portray a negative image of extreme emphasis on family duties in Latin American culture.The attribution of supernatural culinary abilities to Tita allows her to escape Mama Elena’s control and bring herself closer to Pedro, and this illustrates the author’s desire for respect for individual rights in family relationships. In both novels, the supernatural plays an active part in healing those in troublesome situations. The authors describe positively an intimate Latin American culture in which a suffering individual can depend upon assistance from trusted friends, even in the most dire circumstances.Such a phenomenon occurs in The House of the Spirits, when the imprisoned Alba has resigned herself to death in a â₠¬Å"dark, frozen airless tomb† (Allende 469). Into this atmosphere of oppressive coldness, Clara materialises as a radiant apparition, â€Å"with the novel idea that the point was not to die †¦ but to survive, which would be a miracle† (Allende 469). Clara’s radiance contrasts with the darkness of the â€Å"doghouse† (Allende 469) which holds Alba, inspiring her with hope.Clara urges Alba to write a journal in her mind so that others may one day learn of â€Å"the terrible secret she was living through† (Allende 470), evoking in Alba a purpose and will to live. The author gives Clara the ability to empower others even after her death, emphasising her positive opinion of a culture of trust, selfless giving and unconditional love among friends. A similar healing phenomenon occurs in Like Water for Chocolate when Nacha’s appearance to Tita, as she eats the oxtail soup at Dr Brown’s house, restores Tita’s spiritual health and he r speech after her breakdown caused by Mama Elena. With the first sip, Nacha appeared there at Tita’s side, stroking her hair †¦ kissing her forehead† (Esquivel 114). Tita cries for the first Keri-Anne Murray Candidate #: 003072-058 World Literature Comparative Essay 3 time in six months, resulting in a â€Å"stream that was running down the stairs† (Esquivel 114). The author’s use of magical realism is effective in emphasising the emotion and miracle of the situation. Tita makes the decision to speak again; she is â€Å"fully recovered, ready to start a new life† (Esquivel 117-118).Like Clara in The House of the Spirits, Nacha possesses the ability to empower those she loves even after her death, and this element of magical realism is employed by the author to illustrate a positive perception of Latin American culture, where connections based on love and friendship can overcome even the most hopeless of circumstances. The final use of the supe rnatural allows the author to describe a culture in which disaster befalls those who bring control and malevolence to relationships which should be filled with love and friendship.In both novels, supernatural events result in the suppression of the antagonist to empower the protagonists. In The House of the Spirits, Esteban’s jealous suspicion causes him to banish his sister, Ferula, from his house, and ban her from contact with her family. In response to his cruelty, Ferula curses him: â€Å"You will always be alone! Your body and soul will shrivel up†¦Ã¢â‚¬  (Allende 158). Esteban soon observes his body â€Å"shrivelling†: â€Å"he could tell from his clothes †¦ his sleeves and his pant legs were suddenly too long† (Allende 212).There is also evidence of his soul â€Å"shrivelling†: as he drives others away from him, he is indeed cursed with the fate of being alone. His violence against his daughter and his physical abuse of Clara who stands up for Blanca, sever the few weak bonds he had remaining with these members of his family. Esteban’s experience of his physical shrinking and his alienation from family, result in personal insecurities, a deflation of his ego and a sense of loneliness, and those he has mistreated are no longer oppressed by him. In Like Water for Chocolate, Tita’s wholesome cooking has adverse effects on oth Mama Elena, and Tita’s callous sister, Rosaura, indirectly resulting in their deaths. On her return to the ranch after Mama Elena is left temporarily paralysed by a group of bandits, Tita carefully prepares oxtail soup for her mother â€Å"so that she would recover completely† (Esquivel 119). Mama Elena, however, immediately detects a bitter taste, and accuses her daughter of poisoning her. Ironically, as a result of emetic overdose taken secretly to combat the imagined poison, Mama Elena eventually dies. Tita’s sister, Rosaura, suffers a similar fate. She beco mes overweight and flatulent from eating Tita’s food.While in San Antonio, Rosaura loses weight, but â€Å"all she had to do was come back to the ranch and she got fat again! † Keri-Anne Murray Candidate #: 003072-058 World Literature Comparative Essay 4 (Esquivel 192). Following her selfish proclamation of her intention to subject her daughter, Esperanza, to the oppressive family tradition of forced self-sacrifice, Rosaura dies from an extended attack of flatulence attributed to Tita’s cooking. Through the supernaturally caused deaths of Mama Elena and Rosaura, the author describes a culture of retribution for those who bring control and malevolence to relationships which should be sources of love.Their deaths liberate Tita and Esperanza, enabling them to love freely. In Like Water for Chocolate and The House of the Spirits, the supernatural is used as a positive force to empower the leading characters. Characters possess supernatural gifts which provide them w ith an untouchable inner strength; the supernatural gives them the power to heal others in dire need; and ultimately, it is the supernatural which is responsible for the downfall of the oppressors, and the liberation of the gifted characters.Furthermore, the authors use supernatural empowerment to integrate their perceptions of positive and negative aspects of Latin American culture into the novels. 5 Keri-Anne Murray Candidate #: 003072-058 World Literature Comparative Essay Works Cited Allende, Isabel. The House of the Spirits. Trans. Magda Bogin. London: Black Swan Books, 1986. Esquivel, Laura. Like Water for Chocolate. Trans. Carol Christensen and Thomas Christensen. London: Black Swan Books, 1993.

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Business Plan for Commerical Cleaning Company - Research Proposal Example The company employs experienced and full trained staff and deploys most advanced cleaning machines for carrying out its business activities (Commercial Cleaning New York, 2013). Commercial Cleaning New York is presently operating in one of the major economic hubs of the US, and it has been able to attain strong business position and reputation based on its service quality delivered to growing businesses in New York. The company has been able to achieve new contracts as new businesses emerged in the State. However, the company has not expanded its operations in any other US state and it has concentrated only on providing cleaning services to businesses. One of the business opportunities that the company may have is to expand its operations in other US States. (Marketdata Enterprises Inc., 2012). The commercial cleaning services industry in the US has surpassed $78bn. Before the recent financial crisis in 2007 the industry was growing at a steady rate of 5-7% which was negatively affected by the economic difficult times. However, the industry is showing signs of revival and therefore new opportunities are emerging in the US. The leading competitors in the ind ustry are ABM Industries, UGL UNICCO, and Vanguard etc., but at the same time smaller companies are able to generate reasonable business and earnings (Marketdata Enterprises Inc., 2012). One of the major segments of commercial cleaning services industry is carpet & upholstery cleaning, which has also grown significantly grown significantly in the last 10 years (C. Barnes & Co., 2010). This is one of the services Cleaning Services New York is presently offering and therefore, analysis of the market in other states would be essential and beneficial for future business expansion plans. The business plan would incorporate assessment of different business expansion

Brain-Based Learning Theory Strategies for ADHD Thesis

Brain-Based Learning Theory Strategies for ADHD - Thesis Example The purpose of the interviews was to gain an understanding of brain-based learning theory strategies for ADHD learners from the perspective of those who have used the strategies. The results of the study indicate that educators are comfortable with brain-based learning theory strategies, but are ambivalent with respect to inclusive learning. The educators participating in this research indicate that inclusive teaching may not be the most appropriate brain-based learning theory strategy as it puts the focus on behavioral controls and thus deprives ADHD students of all of the resources that they require to overcome their learning disabilities or to cope effectively with their learning disabilities. The results of this study and implications for practice are discussed. A study of data collected from US national health household surveys from 2004-2006, demonstrated that 14% of children between the ages of 6 and 17 suffered from Attention Hyper-activity Disorder (ADHD) (Pastor & Reuben, 2008). Globally, ADHD ranges from between 4% and 12% among children between the ages of 6 and 12 (Brown, Freeman, Perrin, et al., 2001). ADHD has been associated with learning disabilities and emotional disorders suggesting that children suffering from ADHD have difficulties adjusting in social and academic environments (Brown, et al., 2001). It has therefore been suggested that ADHD can best be understood when looked at as a â€Å"neurobehavioral disability† (Brook & Boaz, 2005, p. 187). Thus, researchers have increasingly looked to neuroscience as a means of understanding and predicting the cognitive and emotional functions of children with ADHD (Nigg & Casey, 2005). Brain-based learning theorists suggests that understanding how the brain functions can produce effective strategies for teaching children with a number of learning disabilities (Geake, 2009). These theories are

Using Demand Management Policies to Promote Economic Growth in the UK Essay

Using Demand Management Policies to Promote Economic Growth in the UK - Essay Example Economic growth can be defined as a measure of a rise in the Growth Domestic Product (GDP). It is for this reason that we determine whether a country is undergoing inflation or growth and the cost of living of a particular country. To better understand the definition, the term GDP should be made clear. The latter gives a sum total of the production of a given country for the year in question. The total sum comes from adding the government, business and citizen’s expenditure and deducting it from all exports of the country (McCombie and Anthony 43). This will give a general idea of how the market is performing against other international trading markets. The current economic level as explained earlier can be attributed to a number of factors. One of them is that the government has been against the policy of owning property by the public and has also declined the expansion of welfare programs for the public. Nevertheless, the country has an enviable service industry with proper and modern facilities in place. These facilities can be traced to the banking sector, insurance and other business entities that have sky-rocketed the economic growth. Ironically, industries are not in the limelight anymore. As for the forecast economic growth, the International Monetary Fund (IMF) has much to say about the future of the United Kingdom. They report that the world is undergoing a recovery phase, but certain factors will inhibit this progression. High risks with no guaranteed returns continue to challenge investors, which can diminish growth; added that the financial aspect and business opportunities are low. Mr. Daniel Tarling-Hunter, an economist explains why the economy may be falling apart (Thompsons 22). The three reasons that he puts forth are linked to an increase in the rates of unemployment, adding that there is increasing inflation in the region leading to people’s distrust in the government. He adds that this may change in the middle months of 2012 d ue to hosting of the Olympic Games and an overall decrease in inflation. The economic policies of the UK gear towards a decrease in the manufacturing and production industries. This has caused a stir among the renowned economists of the country. The government has been instrumental in providing policies aimed at enhancing even and proper financial growth all over the country. For instance, it has tried to promote business and its prospects in a view to increase employment in the region. There have been four policies instigated to help economic growth. One of them is the fiscal policy targeting the finance sector which has been out of hand since the public is borrowing large sums of money to pay expensive mortgage thus enhancing debt. The monetary policy will aid in ensuring regulation of prices for greater stability in the trade market while the microeconomic policies will target at drawing the country into a better stand in the world economy by looking into issues of taxation syste m and business system. Increased government spending refers to the act of the government to influence the economic setup of a country by acquiring more goods and services than it had previously allocated in its national budget. There is an overall rise in the total demand of the country during such periods. It is part of the fiscal policy by the government to control spending in the country. It could have a positive or a slowed impact on the country’s economic prospect. When there is less spending by the government, the rate of GDP goes under since it

The Big Decision Essay Example for Free

The Big Decision Essay An accountant is expected to be both an accountant and a professional. An accountant should follow general professional obligations. After the incidents involving Arthur Anderson, Enron, and WorldCom, the role of a professional accountant was changed. Brooks (2007) stated, â€Å"Professional accountants owe their primary loyalty to the public interest, not just to their own financial interests, company directors or management, or current shareholders at the expense of future shareholders. † (Chap. 1, p. 22). Decisions made by executives should reflect their corporation’s ethical values. In knowing this information, the case of Daniel Potter and his employer Baker Greenleaf raises some concern. I will address the dilemmas of the case, the stakeholders involved, and the course of action that Daniel Potter should take. (Brooks, 2007) Baker Greenleaf is a large accounting firm. Actually, they are one of the Big Eight accounting firms. Daniel Potter was a recent graduate of an Ivy League school before working for Baker Greenleaf. He understood the values and work ethics that he should follow. There came a time when he was assigned an account which was not new to Baker Greenleaf. The account was very important. In the past, Baker Greenleaf shared the account with another Big Eight accounting firm. Baker felt that they should be the only accounting firm that serviced that long-standing account. In order to achieve this, they believed that they needed to deliver a satisfactory performance in their auditing services with the company. After Dan completed the audit, he discovered concerns in which he could not solve. Dan’s estimate and the balance sheet value of real estate property resulted in a difference of opinion which significantly affected the income statement by more than three percent. Dan’s first reaction was to include a subject –to-opinion proviso, which included his findings, along with his report. His supervisor disagreed with his actions and wanted Dan to issue a clean opinion. At the end of the day, Dan’s supervisor removed Dan’s investigation from the files and replaced it with a clean opinion. He also delivered a negative evaluation of Dan’s performance on the audit. The dilemma in this case is that Dan was undecided as to the course of action he should take regarding his analysis that was replaced with his supervisor’s clean opinion (Brooks, 2007). The stakeholders involved in this case were investors, clients, buyers, as well as the company who was presented with the audit. Since the value of the property was inflated to almost two million dollars over its actual value, buyers were being misled. With Baker Greenleaf basically putting their stamp of approval on the audit, they are taking part in their client’s scheme. Baker is more concerned with profits than with the ethical values they should uphold. If the public ever found out about this scheme, the company could possible go out of business and investors could stand losing a great deal of money. Investors, clients, as well as buyers of the real estate are entitled to be aware of the activities that are taking place in the company. Let’s discuss some of the processes of decision making as well as the actions that should be taken. In order to make ethical decisions, accounts should possess values of integrity, honesty, objectivity, skill and discretion. They should also exercise due care, professional skepticism, and pledge to place the needs of the public, the client, the profession, and the employer or firm before the professional’s own self interest. In making an ethical decision, Dan should follow the framework for ethical problem solving which involves eight steps. He should first establish objectivity. Baker Greenleaf is doing the analysis. Their interest is to acquire the long-standing account. The ground rules of the company seem to be honesty and professionalism since the real estate subsidiary gave them problems in the past (Brooks, 2007). Next the problem needs to be identified. The problem is that Dan’s supervisor does not want to submit a report that discloses negative information on the real estate subsidiary. The subsidiary fabricated the value of their larges real estate property at two million dollars when it was actually valued at no more than one hundred thousand dollars. This problem that has been uncovered belongs to the subsidiary as well as Baker Greenleaf. It is a problem for the subsidiary because they are misleading their real estate buyers on the value of the property. Their buyers will buy a property in excess of the amount that is essentially worth. Baker Greenleaf can be help liable for real estate property bought by buyers that was overpriced. Third, Dan should use the five-question framework to analyze the situation. Since Baker Greenleaf is one of the Big Eight accounting firms, they should have ground rules that govern all of their accountants to abide by all rules and possess ethical decision making skills. The stakeholders are the clients and buyers of the subsidiary as well as the subsidiary and Baker Greenleaf. The subsidiary has a right to make any decision regarding their company and their asses, but any decisions related to the audit of the subsidiary are made by Baker Greenleaf. It seems as of the ground rules of the subsidiary are to carry out any means that will generate the most profit for the company. They do not have any ethical principles or rules. Their current rules and principles are not fair to all concerned. Fourth, Dan ought to determine the cause of the problem. The rules are being broken so that the company can make a bigger profit. The rules are being broken Prima facie. After reviewing the evidence, the problem was discovered. Dan’s supervisor doesn’t posses ethical values. He is only concerned about how he will be perceived by the executives within the firm. After that, the objective must be established. The desirable outcome is to report a subject-of-opinion to indicate the material difference in opinion regarding the value of the subsidiary’s largest real estate property. Dan wanted the executives of the firm to be aware that the financial statements were subject to a $1. million dollar adjustment. The timeframe is within the next couple of days. This is measurable. Next, Dan needs to explore his options. Dan can raise his concerns with his partner counselor as well as the personnel department along with any evidence he has exposed. He can also quit the job and look for anther place of employment without any attempt to inform someone else of his findings. The seventh step is to decide on the best solution. If Dan goes to his partner with his concerns, they may or may not look into the situation. If he leaves Baker Greenleaf without informing someone else, they may still have this problem without any knowledge of it. They could possibly be sued by their negligence. The decision to that should be implemented is to inform Dan’s partner counselor as well as the personnel department. It may affect his supervisor’s creditability but the credibility of the firm is much more important. The final step for Dan is to plan and implement the decision. He should gather all evidence showing his findings as well as document when he spoke to his supervisor about the issue. He should also document what was discussed. In the case of Dan and Baker Greenleaf accounting firm, we reviewed the dilemmas of the case, the stakeholders involved, and the course of action that Daniel Potter should take. If the public could bust down the doors of corporate headquarters and demand financial information, then we may not need accountants to validate the information. For now, we must comply with the laws and hope that the people we believe in being honest and ethical continue to be responsible and never forget that the public stakeholders.

Examining different accounting forms within Samsung Electronics

Examining different accounting forms within Samsung Electronics Samsung Electronics Company is a part of the Samsung Group which group was first established in 1969 by the founder of Byumg-chull Lee in Dzegu, South Korea. It is a leading electronics equipment of digital manufacturing group of our home alliances such as television, mobile, refrigerator, etc. In 1978, this company established as a international company to launched in the USA market. In 1984, this company built 1st overseas plant in Portugal and in 1984, also expanded a sales marketing in Germany and UK. After 2 years later, the company established a new plant in UK to manufacture microwave ovens, VCR and multi TV. In 1988, this company converted with Samsung Semiconductor Telecommunication Company. Now a day it is the largest electronics company over the world by providing their new technology. In 2009, this company recognized for highest revenue company overall the world and also same year this company celebrated the 40th anniversary. At this moment, it covers 28 percent electron ics equipment of the UK market. Product of Samsung Electronics Company Samsung Electronics Company provides us smart appliance technology and operational efficiency of the electrical grid which appliances are make comfortable of the home life. In earlier period of this company, manufactured only black and white television and after nine years later in 1970s, introduced new products like as refrigerator, washing machines and electronics plants. In 1986, this company built microwave ovens, VCR and color TV in the UK plants. In 2000, was very important for the company because this year its expanded in the global internet with Yahoo and to provide next generation mobile phones and also make a new marketing technology. The company built liquid-crystal displays (LCDs) monitors and next year company developed of two way interactive compliant television sets, cable infrastructure and portable communication equipments by joint adventure with other company. In 2006, introduced with the range of 3G mobiles. After day by day, the company established their new techn ology for the global people such as Laptop, WiMAX technology, Digital Media and Communication (DMC) division, 4 GB DDR3 chip, digital camera, home theater system, Blu-ray, printers, air conditioners, and broadband internet, etc. Competitors of Samsung Electronics Company If Samsung electronics company is the biggest electronics company all over the world but its has many competitors in the market such as Sony Ericson, Apple, Nokia, Philips, Sony, etc., which also deals in the electronics equipment selling as this company. Sony, LG sell also the similar electronics product to Samsung company however its products available in low prize, high configuration and always maintain the quality of service which makes Samsung Electronics Company leading electronics group in the world. Process of the Company Samsung Electronics Company not only sells but also manufacturing of the equipment. Before launching any product they ensure the quality of the product through whole process from getting raw material, production, transportation, usage and end-of life disposal. All of these are adding price, quality, design and function which done for product improvement. Before manufacturing any product, fast maintain the customer choice and all are doing with responsibility. If customer is not satisfied in the product, the company has to ensure the warranty. Policies of Samsung Electronics Company Samsung Electronics Company has policies which follow the rules of regulation very strictly for the organization. These rules of regulation not only for customer but also total group. All policies are maintained by HR manager of the company. The roles are following such as administrative development, services performances, maintain employee, communicate with administrative team, investigating, answering and maintain human resource record. Another main thing is requirement such as analytical, problem solving, oral communication, delegation, management skill, qualifications, and language skills. Review of Management Accounting : Management accounting is an integral part of management concerned with identifying, presenting and interpreting information used for formulating strategy; planning and controlling activities; decision taking; optimizing the use of resources; disclosure to shareholders and others external to the entity; disclosure to employee; safeguarding assets. (Accounting for non-accounting students, by J R Dyson-3rd Edition) Management accounting is the process of identifying, measuring, accumulating, analyzing, preparing, interpreting and communicating information that helps managers to fulfill organizations objectives. ( Charles T. Horgren) Following by the explanation stating of some facts which are necessary of fulfill the nature and role of the management accounting. These are strategic planning, budgeting, financial management and accounting, cost accounting, communication of financial and operating information, financial control, internal audit, and management audit. (Accounting for non-accounting students, by J R Dyson-3rd Edition) If any organization need to increase their business firstly essentials to know about the key techniques of the management accounting because without technique difficult to development of the financial policy. So this company like as Samsung Electronics Company following some techniques which are find out the key revenue indices for measure, reporting structure of management for implantation, analyzing the working process, supplier wages, cost of product gross margin and profitability of the customer; always monitor the cost and volume; implement balanced scorecard and customer value of the management reporting. (www.brillco.net) Techniques and Methods of Management Accounting There are different types of method and technology have which helps us to understand the overall management accounting, some of them are as follows: Activity based costing of management accounting Activity base costing is a method for measuring the activities, cost and performance of the company which based in the ability of the assemble that is based on the natural action of the organization. Activity base costing argues from customary cost accounting facility which apply the activity in actual authority. To count the number amount of the consequence, costing of activities in durations for all fixed and variable of the straight cost. Any manager of the organization can take judgment on the activity based costing number volume for a customer. Job order costing of management accounting Job order costing is a method where is one of many another accounting costing system which uses for monitoring and controlling cost of the business. Job order costing can be calculate by the amount of number in the business is divided by cost of the business. Its method actually used for many industries, for example T-shirt Company. Budgeting for a company One of the most important areas of the management accounting is the budgeting for any kind of business whatever it is a small business or a big business. Budgeting as a company what plan to spend or receive over a specified period of time based on past experience. Any company wants to provide their business planning, co-ordination, communication, motivation, control and performance evaluation by budgeting. For a big company, generally makes a budget for yearly basis and operating budget with past years statement of revenues and expenses but a small company provides a budgeting on monthly bases. Such as Samsung Electronics Company, highlight includes research new technology, development of product, administration activities, expanding and selling differences budgeting. Budgeting in a company has some profits such as requires all kinds of management to framework of future, provides absolute aims for evaluating achievement, makes an fast warning system for potential difficulty and favor s the organization of activities within the business. Budgeting is a challenging position for every organization. There are two kind of budgeting, following as: Periodic budgets: This is characteristically behaved once per budget period- generally once a year for every planning period of a company, this budget may be revising or update latest realistic forecast. Continuous or rolling budgets: Continuous budget as a budget that always ready for a specified future season by adding a season (month, quarter or year) to the period that at the last moment with a fixed planning horizon. Capital investment decision for a company: Another one of the most important of the management accounting is capital investment decision which is made for the major period of time expires between the layouts of the recovery of the investment is known as capital investment decision. The ambition of the capital investment decisions admits appropriation of the companys capital funds most influentially in order to ensure the best return possible. Capital investment decisions are made for short term and long term for the profit of the company. Recommendations to Samsung Electronics Company: Samsung Electronics Company allocates some methodology for the development of the organization where activities based costing is a important implement such as activities, cost and performance. Samsung Electronics Company should follow activities based costing because assigning prices to product and product to services are going on this new technology. Budgeting of these company activities based costing have a good authority on the management accounting policy of the company. There are different types of job order costing system on management and cost accounting. Following this way, Samsung Electronics Company provided as a largest brand overall the world which used for monitoring and controlling cost of the business. Its cost effective, a good design accounting rule must generate advice for a big number of uses. It helps of making special reports such as sales tax, payroll etc., also this company has every one thing in preparing such as over head cost, direct cost and indirect cost. These decisions provide the company and maintain the focus on electronics for example smart phone, chips, etc. At this moment, Samsung Electronics Companys capital investment decision is fixed. Following by this financial policy, Samsung company increases their growth for last 2 years by balance sheet, for example: in 2010 net income increase 65% compare with 2009 and sales up to 13% compare with previous years, which takes a great effect in the financial accounting of the company. Decision also motivate the company in coming information like as Samsung electronics moves Solar battery business which fields are LEDs, medical equipment and hybrid electric car batteries. Budgeting is a very major matter for Samsung Electronics Company; they take a mission for 2020 which will be providing a largest revenue company in the world. So proper budgeting gives an idea to make future planning of the company and feel easy to achieve the goal by monitoring and analyzing previous years expenditure and sell. For example, in 2011 Samsung Electronics Company announces that they invest a fund above $ 26 billion for the next year which will be a new record in their investment. As a result, they celebrate the biggest budget compare with another company. Early in this year, they announced two budget compacts which are PL20 and ES80 cameras where based CCD chips, net, USB-based charging. This creates an overall knowledge among the different departments. Some event of the budget, take a great effect in the financial record. For example; in 2010 in Samsung Mobile Communication took infect where sales cover 23% and operating profit rise 38% compare with last year. As a res ult, it will be influences for the organization such as employee, management, technician, etc., also on the budget. That is why, budget influences customer and can adopt periodic budget. This company cannot provide continuous budgeting for their future development in the global market. Samsung Electronics Company makes planning, co-ordination, communication, motivation, control and performance evaluation by budgeting. SWOT Analysis of Samsung Electronics Company: Samsung Electronics Company is a part of Samsung group which is one of the leading manufacturing technologies of home alliance product in the world. This company specially known as telecommunication, semiconductor, digital media and convergence technologies. This company provides their strength, limitation, opportunities and threats by SWOT analysis. Now a day, this company is the global biggest producer for DRAM, SRAM and flash memory which makes the strong situation of the world brands company and also for the strong competitors. Strengths of the Samsung electronics company: Samsung Electronics Company is strength for different sectors such as semiconductor, telecommunication, digital media of the governing players and DRAM, SRAM, flash memory of the biggest producer of the world market. First position for the television which is 25% and second position for mobile phone which 19% of the global market. In according the robush market position, Samsung Electronics company ranked in the nineteenths place overall the leading 100 brands and only 5th position for the technology. Research and developments is the main concern and customer motivation for the Samsung electronics company. For research and development, this company spent about $ 7 billion in 2010 and $ 6 billion in 2009 and about 42,000 people are working for research overall the world whereas only Korea has 6 and another has 18 research centers in the world. Following by the research and development, this company provided new technologies of home alliance and earns more money. Samsung Electronics Company is well known over the world for the highest electronics equipments compare with the other company. That is why; they announced the prize for revenue of the world market. One of the interested things is that this company provides only two business area such as digital media and telecommunication. Weakness of the Samsung electronics company: An example of product come backs is the first weakness for the Samsung electronics company. In 2009, 160000 phones, key pads and BB14 software were back for some mechanical problem in the US market, it was the fast of the year whereas same year of the last come backed about 1000 watt microwave ovens in the US market and fridge in the south Korean And Chinese market. Both reflected the financial effect of the company and negative effect on the consumer. Mobile phone market in the developing countries was very weak position which is only 3.5% whereas Nokia was 58%. They cannot lead those countries for their prize and working system. Opportunities of the Samsung Electronics Company: The Samsung electronics company has the ability to form strategic alliance in the world market while according the consumer perspective. This reflects the great attitude of the company. In the developing countries where telecommunication market is growing recently. They should to proper use in this countries for example; in 2008 0.8 million people used mobile but in 2009 it reached about 1.2 million in India. Threats of the Samsung Electronics Company: Now a day, global market is open, so to make a position of any company makes sure their completion. In this reason Samsung Electronics Company has more competitive in the business environment, such as Nokia, LG Electronics, Sony, etc., which faces the negative effect in the market of the Samsung Electronics company. Samsung Electronics Company facing the weakening position in the liquid crystal display (LCD) flats in the market. According in 2010, fast quarter sell about 154 million amount and second quarter sell only 157 million amount, day by day decreased the demand that is why these company takes the low prize. This makes the great effect in their financial position.

Stakeholder Analysis of Wal-Mart

Stakeholder Analysis of Wal-Mart A long-range strategic planning is so important to an organization because if you fail to plan, change in your business can be tough to handle and ultimately you are planning to fail. Strategic planning is one of the only ways a top management team can plan for economic, demographic, competitive, technological, and regulatory changes that affect the way your organization operates. The firm must engage in strategic planning that clearly defines objectives and assesses both the internal and external situation to formulate strategy, implement the strategy, evaluate the progress, and make adjustments as necessary to stay on track. TASK 1.A: IDENTIFY AN ORGANIZATION OF YOUR CHOICE WHICH YOU WILL DISCUSS AS AN EXAMPLE IN THIS ASSIGNMENT AND GIVE YOUR REASONS FOR CHOOSING THIS ORGANIZATION. Wal-Mart will be taken as the organization of my choice to discuss through the various aspects of this assignment. Wal-Mart is the leader in retailing industry with fiscal revenue of $244.52 billion in 2003 making it the worlds largest corporation. Mike reports that Wal-Mart as of 2002 had 1,283,000 employees growing at 11.2%. The above data explains that strategy of Wal-Mart is extraordinary which manages and operates over 4150 retail facilities globally. The key components of Wal-Mart (The Value Chain), which offers cheap prices than its competitors includes firm infrastructure like frugal culture, no regional offices and pleasant environment to work. Managements take lots of visits and it is learnt there are no rehearsals before any meeting which is usually scheduled on every Saturday. In any organization, human resource is the key to development and Wal-Mart efficiently manages its sources. Wal-Mart terms its employees as associates. Manager compensation is linked to the profit of store operated by him, within promotions, compensation offered to associates depending on companys profits and al so offered some incentives on their performances. The workforce at Wal-Mart is not unionized as the company takes all the measures of their benefits and provides them training on related issues. Technology plays a vital role in development of the organization and Wal-Mart is well equipped with technological innovations like POS, store performance tracking, real time market research, satellite system and UPC. Wal-Mart procurement measures like hard-nosed negotiations, partnerships with some vendors, centralized buying, planning packets, etc. helps at large the cause of providing the goods and services on cheap prices. The other factors that increase the margin of profit for Wal-Mart are inbound logistics with frequent replenishment, automated DCs cross docking, pick to flight, EDI, hub and spoke system. Wal-Mart strategy of operation is innovative with big stores in small towns with monopoly in the market at low rental costs, local prices, concentric expansion, merchandising in brand name, private labels, little space for inventory, store within store, etc. In relation to marketing and sales, merchandising is tailored from locals, spent less on advertising and the prices are fixed low and it depends on the store manager to fix the latitude of pricing. All the above factors combined together form the key components of Wal-Mart which not only increase the margin of profits through bulk sales but also boost the confidence of the customers with services like point of sale information system and everyday low prices. TASK 1.B: WHO ARE THE MAJOR STAKEHOLDERS OF YOUR ORGANIZATION AND WHAT CONSIDERATIONS SHOULD BE MADE TO ENSURE THEIR (STAKEHOLDER) PARTICIPATION IN DEVELOPING MANAGEMENT STRATEGY Stakeholder Analysis of Wal-Mart In determining the public affairs strategy of Wal-Mart, there are many groups and individuals who have a stake in what Wal-Mart does. These stakeholders can be divided into two groups: the market and non-market stakeholders. The market stakeholders are those groups and individuals who have an economic stake in what the company does. The non-market stakeholders are those groups and individuals who have a non-economic stake or political stake in what course the company takes. Market Stakeholders 1. The Stockholders The first group that has an economic stake in what Wal-Mart does is its shareholders. These are the people who actually own shares of Wal-Mart and therefore are interesting in seeing a return on their investment. They hope the value of their stock will rise and they will see dividends. According to the 2001 Annual Report, last year, Wal-Mart paid out $.24 per share in dividends (Annual Report 2001, 45). 2. The Wal-Mart Executives The top executives of Wal-Mart also have an economic stake in the company just as the regular stockholders do. Many of the top executives received stock options are part of their salary. Obviously, they want their stock value to rise because a large part of their compensation comes from how well the Wal-Mart stock is doing. 3. The Employees While some of the employees may have stock in the company, many of them have an economic stake in the company just because their job is their primary source of income. They want Wal-Mart to do well because then they will keep their job and their source of income. Their financial compensation from Wal-Mart sustains them. Wal-Mart employs more than 885,000 people nationwide (Reid, 1) 4. The Communities where Wal-Mart is located Each of the communities that have a Wal-Mart located in it has a stake in how well the company is doing. Many of these communities rely on Wal-Mart not only for jobs but also for a place to purchase many of their day to day necessities are a low price. Without Wal-Mart in these communities, there would be people without jobs and families paying higher prices for the goods that they need. 5. Consumers Consumers have a stake in how well Wal-Mart is doing. According to the 2001 Annual Report, Wal-Mart is the countrys largest grocery retailer (Annual Report 2001, 7) and therefore many people rely on Wal-Mart for their groceries. 6. Non-profit Organizations Many non-profit organizations have an economic or market stake in how well Wal-Mart is doing. The Wal-Mart foundation provides many non-profit organizations with funding and if the company is not doing well, the Foundation is not going to do as well either. According the Wal-Mart Good Works Foundation, 97 percent of their funding goes to non-profit organizations in the communities where their stores are located. The Wal-Mart Good Works Foundation provides funding to programs that deal with community, education, environment and children. Therefore, if a Wal-Mart is located in a certain community, the non-profit organizations can look to the Wal-Mart foundation as a possible source of funding. (www.walmartfoundation.org) 7. Other Retailers Other retailers have a stake in how well Wal-Mart is doing and how much they are expanding. If a Wal-Mart moves into a community, changes are the other retailers in that community, especially if they are privately owned are going to lose money and may even be forced to close down. Because Wal-Mart is the largest retailer in the United States and number 1 on the Fortune 500 list, they have the ability to lower their prices and therefore can force other retailers out of business because they cannot match Wal-Marts low prices. 8. Online Retailers Like other retailers in communities where there is a Wal-Mart, online retailers also have a stake in how well Wal-Mart is doing. Wal-Mart totally revamped their website in 2000 in order to make it a more profitable part of their retail empire. Wal-Mart, unlike many other e-tailers closed down their website in September 2000 in order to revamp their site. While Wal-Marts online sales only represent a small portion of their overall sales, the website is a low cost way for Wal-Mart to deliver goods to consumer who lives in communities without Wal-Mart stores. (Business Week 11/6/00,2). 9. Gasoline Retailers In 1996, Wal-Mart made its first partnership with the gasoline industry. Today, Wal-Mart has contracts with companies such as Murphy Oil USA, Sunoco, and Tesoro Petroleum. Wal-Mart contracts with these companies and leases real estate on their lots in order for the company to offer gasoline at Wal-Mart stores. Both the oil companies who have contracts with Wal-Mart and local gas stations have a stake in this. The local gas stations often cannot compete with Wal-Mart in either price or convenience. Over the next year, the oil companies that contract with Wal-Mart plan to expand to offer cheap gasoline at more Wal-Mart locations. For example, Murphy plans to expand to 600 Wal-Mart sites by 2003 and the other gas retailers have similar plans. (Reid, 5) Non-Market Stakeholders 1. Labor Unions Labor unions have a political stake in Wal-Mart has a strict policy about not having their workers unionized. Wal-Mart takes the position that they are better able to take care of their employees and provide them with the best benefits and compensation plans. Wal-Mart does not want interference from unions. Recently, Wal-Mart was charged by the National Labor Relations Board with violating federal law by keeping employees from holding elections and joining the United Food and Commercial Workers International Union. (NY Times, C2) 2. International Retail Stores One of Wal-Marts key policy issues has been to move into the international retail market and open stores in other countries. Last year, Wal-Marts International Divisions sales increased by 41 percent (Troy, 47). Currently, Wal-Mart has stores in Chine, Korea, the United Kingdom, Brazil, Argentina, Germany, Canada and Mexico (Thau, 9). Wal-Mart must work closely with Public Relations firms in those countries in order to make sure there is no backlash against them moving into other countries. They must also be careful to follow the laws of each of those countries when they open new stores. Wal-Mart has been careful in moving into the international markets. They have acquired companies already well established in those countries and have made sure that 90 percent of their international products are locally sourced (Thau, 9). 3. Politicians Politicians have a non-market stake in Wal-Mart for several reasons. First of all, politicians may or may not want Wal-Mart opening in their district. On one hand, it may be good for the community. However, if it is a district with a large union presence, the politician may not want Wal-Mart is that area. Also, politicians may rely on Wal-Mart for campaign funding. Last cycle, Wal-Marts political action committee, Wal-Mart Stores Inc PAC for Responsible Government contributed $752,500 to various committees and candidates during the 2001 cycle. TASK 1.C: WHAT ARE THE KEY CRITERIA THAT SHOULD BE CONSIDERED WHEN REVIEWING MANAGEMENT STRATEGY OPTIONS? Key Points to make Planning Effective 1. The Success of planning depends upon the effectiveness with which the forecast has been made. If the forecast is accurate, there is every possibility that the plan will be success. 2. Flexibility must be introduced in the plan whenever necessary so that the employees can work with sustained interest and effort. The management shall not use pressure tactics and force employees to work for the sake of attaining the daily or weekly targets. 3. All the members concerned with the organization must be involved in the task of preparing the plan. The viewpoints of the employees, who are actually going to perform the tasks, must be secured and their ideas may be incorporated in the plans, if found suitable. 4. The plan should not be prepared to focus on the financial goals of the business alone. It must have something for the employees. There must be some provision in the plan to reward efficient workers. Some inducement is necessary in the plan to motivate the employees to work harder. 5. The plan must be realistic. It should take into account the capabilities of both the managers and the employees. Both shall not be required to work beyond their capacity. In other words, the plan must not expect too much out of every person. 6. The plan must be communicated effectively to all the subordinate staff. Their consent may also be obtained. The successful implementation of the plan depends on the extent to which subordinates participate willingly in the performance of the tasks. 7. A co-ordinated effort on the effort on the part of every department is required for the success of the plan. To achieve this, the departments concerned shall work with proper understanding. Additional steps that can be followed to avoid obstacles in planning. (There should be no ambiguity in the objectives that are laid out. They must be clear and achievable. Use of information should be put in place. Management Information System can be used. Managers should sport a dynamic outlook and they should have that mindset of moving towards achieving the objectives All plans designed can have some amount of flexibility built into it. All resourcing required for the plan should be done upfront leaving on surprises at the end. The importance of having a Cost-Benefit analysis cannot be ruled out. This must be done. TASK 1.D: DESCRIBE A SITUATION WITH YOUR CHOSEN ORGANIZATION WHERE A POTENTIAL STRATEGY MIGHT BE DEVELOPED TO RESOLVE AN ISSUE. PRODUCE AN APPROPRIATE STRATEGY AND INDICATE ITS RESOURCE REQUIREMENTS. A strategic goal of Wal-Mart is to expand. It has done so successfully. Looking at the facts and figures clearly shows the corporations dominance and power. Currently the corporation employs over 1.3 million employees, one million in the US alone. The company owns over 4000 stores worldwide. Over 1,200 units (stores) are in operation internationally. Domestically, Wal-Mart is the largest US retailer, employing around 1 million people. It has over 3,000 stores and outlets, and 77 distribution centers. The company serves more than 100 million customers weekly in all 50 states, Puerto Rico, and several nations around the world. (www.walmart.com, Fact Sheet Wal-Mart at a Glance, 2002). Internationally, the retailer operates in Mexico, Canada, Argentina, Brazil, China, Korea, Germany, and the United Kingdom. Its expansion strategy internationally has been aggressive and powerful. The latest expansion strategy is for the company to gain entry into a nation by corporate takeover of a national retailer. Once the company is bought, Wal-Mart converts the stores into Wal-Mart stores. Three countries, all with no previous Wal-Mart stores, became part of the corporations international presence when domestic retail chains were overtaken. In 1994, Wal-Mart bought 122 Woolco stores in Canada; today there are 196 units in Canada. In 1998 Wal-Mart bought the Wertkauf store with 21 units, now there are 94 Wal-Marts in Germany. In 1999, Wal-Mart acquired the ASDA chain with 229 units in the UK. Today, the UK has 252 Wal-Mart stores. (www.walmart.com, Fact Sheet on International Operations, 2002) This particular strategy, of corporate takeover, puts the company at an advantage when it enters into a new market. In one stroke, a large competitor is eliminated, and at once, Wal-Mart has real estate and employees, and a massive presence in its targeted location. This is an effective use of the companys size and wealth, as few if any competitors are able to do this effectively. The company builds up brand familiarity, while retaining the old familiar outlets. Gradually, as the local Wal-Mart stores begin to make money, and local management assess their competition environment, the company begins to redesign the acquired stores to look like Wal-Marts, it then begins to build new and larger stores in that new market. Wal-Mart is now the largest retailer in Canada and the UK. TASK 2: DEVELOP VISION, MISSION, OBJECTIVES AND MEASURES TASK 2.A: FOR YOUR CHOSEN ORGANIZATION, LIST THE DOWN ITS ETHICAL, CULTURAL, ENVIRONMENTAL, SOCIAL AND BUSINESS OBJECTIVES. HOW ARE THESE INFLUENCED BY THE CURRENT BUSINESS AND ECONOMIC CLIMATE Visioning Creating shared understanding of future possibilities A strategic vision is usually thought to be solely future oriented. A vision provides an organization a forward looking, idealized image of itself. Moves outside the usual assumptions. Concentrates on the end goal, not the means to reach the goal. Followers gain ownership by developing the means (action plan). An alternate view from the field of organizational learning expands this to shared vision, which also includes a present component. Vision is not a destination, but an intangible structure that surrounds us and guides our daily activities. From this perspective, a shared vision is a form of self-identity. This definition of vision is a collective belief in what the organization can become. In this way it is similar to a truly desired wish for the future. The difference, however, is in how we mold ourselves to adapt to the environment without expecting to be able to change the environment itself. Yes, there is an implicit assumption about the future. However, if the vision is sufficiently broad it will suffice for providing a framework for current decisions. Granted, all decisions are made in the present. Yet, to work toward something grander than the present employs some probability of future outcomes upon which to make decisions, all other things being equal. Regarding feedback loops for control, such feedback can be employed for both corrective action and vision revision (interesting combination of words). If the feedback indicates a problem in the implementation and nothing amiss in the expected vision then the strategy and/or tactics can be altered to get back on track toward the vision. And if there is an indication that the vision is no longer realistic there is no problem with a shift in vision to a more workable vision. Normal planning cycles allow for such a step on an annual basis, which is probably too long for planning within a dynamic environment. But this gets back to the dynamics of the planning process itself. This approach to using feedback is similar to the use of a tracking ratio to serve as a warning system for a forecast that is no longer adequate to the current reality. Implications What is unique about the organizations self-concept of itself? Something that would be missed if the organization were not to fulfill this vision. What issues might arise among different stakeholders as this vision is realized? Are organizational practices aligned with the vision? Are desired actions reinforced by performance metrics? Putting an organization mission vision in place requires working at all levels of the organization. Oftentimes, the effort is only made at the top of the organization with the expectation that employee commitment will follow. Instead, limited compliance is accomplished, at best. It is recommended that a specific change program be put in place to develop a shared vision and common understanding of the groups mission. Mission The mission is the ultimate purpose for why the organization exists. Essential components of a good mission statement include: Brief and easily understood by everyone. What goods and services (beyond the basics) For Whom market segmentation (geographic, sociological, financial, ethnically) How market strategy, distribution strategy. Present and future possibilities. Why basic reason the organization exists. Distinctive competency. Driving Forces. Driving Forces Products and/or services offered Market served Technology Low-cost capability Operations capability Method of distribution sale Use of resources Profit (return on resources) à ¢Ã¢â€š ¬Ã‚ ¢ TASK 2.B: DESCRIBE THE ROLES OF VISION AND MISSION STATEMENT OF YOUR CHOSEN ORGANIZATION The corporate mission can be stated as follows: As Wal-Mart continues to grow into new areas and new mediums, our success will always be attributed to our culture. Whether you walk into a Wal-Mart store in your hometown or one across the country while youre on vacation, you can always be assured youre getting low prices and that genuine customer service youve come to expect from us. Youll feel at home in any department of any storethats our culture. The company has three Basic Beliefs or core philosophies Sam Walton built the company on. Those beliefs are: (1) Respect for the Individual, (2) Service to Our Customers, and (3) to Strive for Excellence. Respecting the individual is a call for treating their employees well and pushing them to excel in what they do. The commitment to their customers is a goal whereby the stores respect a pricing philosophy to always sell items as low as they can while providing excellent customer service. The third belief is to strive for excellence, that is to expand the store, innovate, reach further in to new markets and to grow. (H. Lee Scott, 2002, www.walmart.com) Other beliefs include, exceeding customer expectations with aggressive hospitality such as using door greeters. The store also features patriotic display and themes in its US stores. Another goal for the company is to support efforts in the local community via charitable contributions. Wal-Mart identifies several affiliations with charities such as the United Way and the Childrens Miracle Network (www.walmartfoundation.org). The Sundown Rule is a corporate directive whereby all Wal-Mart employees, be they store associates, management, or corporate staff, must reasonably answer a customers or supplier request or question within 24 hours. The Ten Foot Rule states that store employees must greet, smile, and attend to a customer in a store when within 10 feet of them. Its a type of aggressive hospitality policy. Wal-Mart also compels its staff to engage in morning cheers where they recite company sayings. A final, yet important rule, which is a strong part of the corporate culture is Sam Waltons Pricing Philosophy which underlines the company strategy of selling items for less then their competitors, always. (www.wal-mart.com, corporate culture). TASK 2.C: INDICATE HOW IT IS POSSIBLE FOR AN ORGANIZATION TO EVALUATE THE ACHIEVEMENT OF ITS OBJECTIVES Implementing: Every company will have its own strategy but it is the operation which puts in to practice. You cannot, after all, touch a strategy; you cannot even see it ; all you can see is how the operation behaves in practice. The implication of this role for the operations function is very significant. Support: It must develop its resources to provide the capabilities which are needed to allow the organization to achieve its goals. Example: If a manufacturer of personal computers has decided to compete by being the first in the market with every available new product innovation, then its operations function needs to be capable of copying with the changes which constant innovation will bring. It must develop or purchase processes which are flexible, enough to manufacture novel parts and products. Driving: The third role of the operations part of the business is to drive strategy by giving it a long-term competitive edge. The both short term and long term success can come directly from the operations functions. An operations function which is providing both long and short term advantage is driving business strategy by being the ultimate custodian of competiveness. Effective operations management: Operation plays these roles within the organization can be judged by considering the organizational aims or aspirations function. The model traces the progression of the operations function from which it is largely negative role of stage 1 operations to it becoming the central element of competitive strategy in excellent stage 4 operations. Stage 1: internal neutrality: This is the poorest level of contribution by the operations function. The other functions regard it as holding them back from competing effectively. Even good organizations can be let down by their operations function and the resulting publicity can be damaging. Stage 2: External neutrality: The first of breaking out of stage 1 is for the operations function to begin comparing itself with similar companies or organizations in the outside market. By taking the best ideas and norms of performance from the rest of its industry, it is trying to be externally neutral. Stage 3: Inernally supportive: These operations have probably reached the first division in their market. They may not be better than their competitors on every aspect of operations performance but they are broadly up with the best. Stage 4:externally supportive: The third stage is taken to be as the limit of the operations functions contribution. TASK 3: PLAN FOR IMPLEMENTATION OF THE STRATEGY TASK 3.A: DISCUSS HOW A TIMETABLE FOR STRATEGY IMPLEMENTATION CAN BE DETERMINED. INCLUDE A SAMPLE TIMETABLE, TO INCLUDE KEY MILESTONES AND THEIR TIMINGS As an example, let us take the strategic planning and implementation of a university learning programs. Following is a sample table that gives detailed timeline in achieving a specific strategic goal that have been set. [pic] TASK 3.B: HOW MIGHT THE DISSEMINATION PROCESS BE USED TO HELP AN ORGANIZATION GAIN COMMITMENT TO ITS STRATEGY AND THE IMPLEMENTATION OF THIS Ten Elements of an Effective Dissemination Plan After you have developed your dissemination policy statements, you are ready to turn your attention to more specific dissemination planning. Remember that your dissemination planning should start at the beginning of your research activities, not at the end. While some details of the dissemination effort will be suggested in your original proposal and refined as you progress through your research, your dissemination plan goals and objectives should be clarified at the beginning of your research project in consultation with your NIDRR project officer. This approach will allow you to meet your dissemination challenge in a timely manner. 1. Goals: Determine and document the goals of your dissemination effort for your proposed project. 2. Objectives: Associate each goal with one or more objectives that clarifies what you are trying to accomplish through your dissemination activities. 3. Users: Describe the scope and characteristics of the potential users that your dissemination activities are designed to reach for each of your objectives. 4. Content: Identify, at least, the basic elements of the projected content you have to disseminate to each of the potential user groups identified. 5. Source(s): Identify the primary source or sources that each potential user group is already tied into or most respects as an information source. Consider ways to partner with these sources in your dissemination efforts. 6. Medium: Describe the medium or media through which the content of your message can best be best delivered to your potential users and describe the capabilities and resources that will be required of potential users to access the content for each medium to be used. 7. Success: Describe how you will know if your dissemination activities have been successful. If data is to be gathered, describe how, when, and who will gather it. 8. Access: Describe how you will promote access to your information and how you will archive information that may be requested at a later date. Consider that most people will use your project-related information when they perceive a need for it not necessarily when you have completed your research project. 9. Availability: Identify strategies for promoting awareness of the availability of your research-based information and the availability of alternate available formats. 10. Barriers: Identify potential barriers that may interfere with the targeted users access or utilization of your information and develop actions to reduce these barriers. The dissemination and implementation of the strategic plan is a great time to actualize organizational values and improve internal processes. Once a strategic plan is established, the organization must keep a close watch on its progress or the plan and the goals will collect dust. It is usually not enough to meet a few times a year unless there are very few goals or the goals are basically to maintain the status quo. In general, it is best that those responsible plan a regular meeting schedule in order to maintain momentum and discuss issues as they arise. The processes around monitoring the implementation of the plan, disseminating the plan, developing the Action Plan, and so forth should be designed with the organizations values as guiding principles. If possible, they should also incorporate solutions to any other organizational culture issues that were discussed during the strategic planning process. If solutions were not generated, the implementation processes should at least be designed with these issues in mind, with the intention of finding solutions at a point in the near future. A good strategic plan must involve an examination of your organizations values and internal process challenges (every organization has them). Often a strategic plan will expose problems that were hidden. This is a good thing. But only if you take control of them. The Action Plan must include steps to address mismatched organizational values and culture, starting with the implementation process. TASK 3.C: DESCRIBE THE IMPORTANCE OF MONITORING AND EVALUATION OF A NEW STRATEGY. OUTLINE HOW THIS MIGHT BE ACHIEVED Many strategic plans end up collecting dust on a shelf. Monitoring and evaluating the planning activities and status of implementation of the plan is for many organizations as important as identifying strategic issues and goals. One advantage of monitoring and evaluation is to ensure that the organization is following the direction established during strategic planning phase. Note that plans are guidelines. They arent rules. Its alright to deviate from a plan. But planners should be aware of the reason for the deviations and update the plan to reflect the new direction. Responsibilities for Monitoring and Evaluation The strategic plan document should specify who is responsible for the overall implementation of the plan, and also who is responsible for achieving each goal and objective. The document should also specify who is responsible to monitor the implementation of the plan and made decisions based on the results. For example, the board might expect the chief executive to regularly report to the full board about the status of implementation, including progress toward each of the overall strategic goals. In turn, the chief executive might expect regular status reports from middle managers regarding the status toward their achieving the goals and objectives assigned to them. Key Questions While Monitoring and Evaluating Status of Implementation of the Plan 1. Are goals and objectives being achieved or not? If they are, then acknowledge, reward and communicate the progress. If not, then consider the following questions. 2. Will the goals be achieved according to the timelines specified in the plan? If not, then why? 3. Should the deadlines for completion be changed (be careful about making these changes know why efforts are behind schedule before times are changed)? 4. Do personnel have adequate res

Human-Animal Relationships :: Essays Papers

Human-Animal Relationships Animals can be perceived in many different ways. While some humans consider animals to be mindless machines programmed with instinct, others view them as spiritual creatures capable of coherent thought and emotions. I feel that animals are somewhere in the middle. Although they rely heavily on instinct, the ability to feel emotions shows that their mental capacity is not far from that of a human. Since animals, especially dogs, share similar emotions as people they to make great companions. Animals do show us how to love better, because their emotions are more pure than a human's. According to Mary Lou Randour, in "What Animals Can Teach Us About Spirituality", animals are spiritual companions to humans. She tells the story of a boy who, after murdering someone, receives a dog to care for as a form of therapy. The dog comforts him, and the teenager learns to love the animal over time. The boy's pet is "healing his soul" by teaching him how to love. Dogs give their masters unconditional love, never questioning the human's orders or disciplines. I thought the story of the dog appearing in the author's backyard as her dead grandfather was rather outlandish. All of Randour's examples of how animals influence our feelings were viable aside from the disappearing ghost dog. Although their minds are not as advanced as a human's, animals are still capable of thought. Frans de Waal, author of "The Whole Animal", feels that humans and animals are closely related, through anthropomorphism. I agree with anthropomorphism, but not with anthropodenial. I also disagree with Rene Descartes' statement that animals are machines, because just as humans have different individual personalities, animals of the same species also have different behavioral characteristics. For example, some cats are arrogant and rude, while others are kind and playful, just like people. Georgia, the chimpanzee who spit water on unsuspecting visitors, did not do this out of instinct. Instinct would have told her to swallow the water.

Harrison Bergeron by Kurt Vonnegut Essay -- Harrison Bergeron Essays

"Harrison Bergeron" by Kurt Vonnegut In "Harrison Bergeron" Kurt Vonnegut depicts a society in which everyone is mentally, physically, and socially equal. Throughout the history of our country, Americans have sought racial, gender, and socio-economic equality. On paper such a society seems ideal. Through the story one might infer that Vonnegut views the concept of total equality as ludicrous. Equality can be interpreted many ways. One point of view is the American belief that everybody should be treated equally and another view is the one represented in the story that everybody is equal. I completely agree with Mr. Vonnegut's view of the perfect society as being absurd. Having everybody equal looks fantastic in planning but it would never work out that way. If the government was allowed to impose handicaps on the naturally gifted, how could civilization ever make advancements? The great thinkers would not be able to envision new ideas because of the mental handicap radios they had to wear in their ears. Technology would come to a stand still with the gifted not being able to finish a complete thought because of the sharp sounds produced by the mental handicaps. With the handicaps imposed there would not the breakthroughs that are needed to improve the population's way of life. Suppose someone did not have the ability to invent the automobile. It would be difficult to commute to school or work. Imagine if you had to walk to work every day no matter ho...