The Role of Accounting in Organizational Control

THE ROLE OF ACCOUNTING IN ORGANIZATIONAL CONTROL By: Abdur Rehman (IIUI) Table of Contents Introduction 3 Accounting4 Key Theories in Organizational Control6 * Key Theories8 Role of Accounting in Organization’s Control10 * Working of Control Theory at Workplace12 Conclusion13 References 14 online sources15 Introduction Accounting is the gathering and compilation of information for decision makers – including investors, managers, lenders, public and the regulators. Accounting schemes influence performance and management and have affects on organizations, departments, and even countries.Information controlled within an accounting scheme has the influence to manipulate actions. Accounting information systems are largely strong behavioral drivers in the perspective of a corporation – where bottom line and profits are every day concerns. In this paper we will discuss the role of accounting plays in organizations control. Accounting has impact on each and every aspect of the organization from record keeping to manufacturing and from sales to further investment.It is accounting concepts and details in shape of Financial Accounting, Cost Accounting, Management Accounting or whatever you may call which gives insight of an organization for the stake holders to think and plan for future. Accounting prompt owners to expand, managers to plan, equity investors to invest, bankers to lend, tax officials to calculate and buyers to spend etc. we will briefly discuss different calculation concepts which are based on the accounting data which effect investment and leads to ultimate organizations control. Organizations are sets of agreements among ersons or groups who are aggravated by self-interest for the collection of resources and contribute to the information to achieve control in the organization. Accounting and control provides a similar utility in organizations. We shall try to highlight some control theories and role of accounting in up-coming pages. A ccounting Accounting is the main means of serving managers of an organization, potential equity investors, creditors and bond holders, equity investors, creditors and bond holders of an organization, customers and suppliers of an organization and other stake holders to take decisions.Accounting is somewhat to facilitate people in their individual lives a lot as it affects organizations. We all use bookkeeping thoughts when we map what we are going to accomplish with our wealth. We have to chart out how much of it we will use and how much we will keep. We may engrave a chart, recognized as a financial plan, or we may merely maintain it in our minds. Though, when people usually talk about accounting it means the kind used by trade and other business organizations who also keep a record of it which is then used by different stakeholders including owners, buyers, investors, tax officials, banks etc. or a variety of rationales. (Frank Wood, 1997, p 4) Generally speaking Accounting can be defined as â€Å"distinguishing, manipulative and matching economic information to let well-informed selection and decision by users of the information. (Frank Wood, 1997, p 253) Accounting can also be defined as â€Å"the language of business† because it is the essential device for recording, coverage, and evaluating economic proceedings and dealings that influence business ventures.Accounting procedures gather all the aspects of a business's financial presentation including from capital expenses, payroll costs, and other responsibility to sales proceeds and owners' equity. Financial data enclosed in accounting documents is then interpreted and used as essential in reaching to the actual picture of a business's true financial comfort. Equipped with said meaningful knowledge, businesses can make suitable financial, managerial and strategic decisions about their future opportunities; on the other hand, unfinished or incorrect accounting data can destroy a company, no matter its volume or orientation.Accounting's significance as an indicator of business health in provisions of precedent, current, and upcoming and tool of business steering is replicated in the language of the American Institute of Certified Public Accountants (AICPA), which distinct accounting as a â€Å"service activity. † Accounting, said the AICPA, is projected â€Å"to provide quantitative information, largely financial in character, about economic actions that are intentional to be helpful in reaching at economic decisions, making logical choices among alternative courses of action. † Key Theories in Organizational ControlOrganizations are sets of agreements among persons or groups who are aggravated by self-interest for the collection of resources and contribute to the information to achieve control in the organization. All wonders of the world are physical substance which we could see or touch. Civilization has always calculated the deeds of its evolutions by â€Å" hardware,† from the Pyramids to the Great Wall of China. But, the truth is that world is never ruled by the brilliant engineers rather these greatest achievements of human kind are due to the organization who made these Pyramids or the Great Wall possible.Similarly bravery of Alexander the Great is legend, but it was organizational skill that made him so great his skills with the sword or horse. Organization plan and process are the unacknowledged â€Å"software† of human evolution. Combining a lot of individuals for a common purpose is virtually impossible in-spite of their engineering skills without such software when those individuals are free to select and proceed for their own goals. Accounting and control are the key factors in organization in terms of how they are put together, function, sustain, transformed, and suspend.Recurring to the computer symbol, if humans and capital are the hardware of organizations, accounting and control are their operating software. Software unites different parts of the computer in their proper association, and makes it possible to function. Accounting and control provides a similar utility in organizations. Considering organizations as a group of agreements among people crafts it easier to see the enabling utility of accounting and control. As organizations are in hundreds of sizes and forms, so the same exists for accounting and control systems.A broad survey of their mixture and degree is a fine starting point to construct a theory of accounting and control in organizations. A distinct feature of control theory as compare to other personal theories is that it is being derived from the working of mechanical processes. Current modern control theory was originated by Norbet Wiener’s 1948 Cybernetics. Initially it was applied to physical systems however same was applicable to human behavior. It connects multiple disciplines like mathematics, neurophysiology, anthropology, psychology, biology, electrical engineering, etc. t has the capacity to link all such field combine to describe how a system work as a whole. Same is done by dividing the system into specific pieces and studying the relations and connections among them. For the control theory to be applicable on humans, it is important to show that same kind of direct similarities exists among the concepts linked with machines that can also be associated with humans. Certain assumptions are required for control theory to work including; I. Human beings have a system in themselvesII. Society has also a system III. These systems are self amendable This overview shows a simple and easy look of control theory, however the functioning of the theory is quite complex in reality. Therefore, it is necessary to outline and review the components for a greater considerate as well as to be able to relate the theory in helpful, practical, and appropriate ways. Researchers have recognized that control processes are the main and essential ways in which organizations work.As control theory exploration ranges on many years and based on a number of rich customs, hypothetical limits have reserved it from producing reliable and interpretable practical conclusions and from reaching agreement relating to the character of key associations. However it reveals that we can overcome such problems by synthesizing varied, yet matching, flow of control researches into an academic framework and experiential tests that can more explain the variety of control methods (e. g. the use of norms, rules, monitoring or direct supervision) meant for specific control targets (e. . behavior, input, output etc. ) are applied within specific kinds of control systems (i. e. integrative, bureaucracy, clan, market). Before going into further details, firstly we shall look upon the characteristics of an effective control system. Any organization must develop control systems which contribute to the organizational goals and resources. There are several charac teristics, some of which are described as below; I. Focus on vital points: Vital points include all the fields of an organization’s operations that directly contribute to the success of its operations.For example, controls must be applied where costs can’t be exceeded from a certain amount. II. Incorporation into recognized procedures: For effective controls, procedures must be in line and not disturb operations. III. Acceptance by internal customers: Involvement of employee during making of control design increase its acceptance among internal customers. IV. Timely availability of information: Project costs, deadlines, time period to complete the project, associated costs, priority, etc. must be available in devising any control mechanism.Any deviation or uninformed workers mostly contribute for failures. V. Economic feasibility: Effective organization control systems gave answers to questions such as, â€Å"What it costs? † â€Å"How much it saves? † or â€Å"What is the return on the investment? † Shortly, comparison of costs with benefits guarantees that the payback of controls prevail over the costs. VI. Correctness: Efficient control systems give truthful information which is valid, reliable, consistent and useful. VII. Unambiguousness: Controls must be easy and simple to recognize.Control Theory is somewhat difficult to recognize in a hypothetical wisdom and trying to use it for the examination or relevance for problem solving in actual world conditions is likewise complex. Control theory has some similarity with goal setting theory, but this similarity is a more complex as it can help us to link and understood concepts easily with the more complicated aspects of Control Theory, but at the same time it causes confusion on the requirement or utilization of Control Theory. Similarly, jargons used in Control Theory is absent in other similar theories which may become a source of confusion.Furthermore, Control Theory may l ooks to be like goal setting theory, however many people have expressed their concern that control theory is more mechanistic to be applied to humans. When examining Control Theory, it must be helpful to kept in mind the similarities, but at the same time linking of concepts must also be kept examined along-with conditions or theory apparatus with care as they may become the basis for more perplexity than the advantage such comparisons produce. Simply Control Theory is a theory in itself, not just Goal Setting Theory. Below are the Key Theories of Organizational Control.Key Theories Baligaand Jaeger (1984) relates control to procedures â€Å"where a person / group or organization decide or deliberately influence what the other person, group or organization will do†. In their words, the monitoring process is at the center of control because in such situation targets are set and performance is evaluated. Control is required in order to make people act according to the best inte rest of the organization. Ouchi (1979) and his colleagues developed the dominant key theory of organization control which forecasts the option among control methods as a utility of the task perspective.Ouchi divides control mechanisms into three categories: markets, bureaucracies and clans. However it has two limitations; I. It predicts the options of control alternates but not the effect of those alternates on performance. II. It restricts those choices to a single control alternate in a specific context and do not allow the choice of a combination or portfolio of control alternates. Merchant’s (1985) define three parts classification where results and action controls looks like to some degree of bureaucratic controls and clan controls overlap with social controls.Results control is normally discussed in financial results whereas action controls include physical and administrative behavioral restraint. Social group influence, preparation, individual self-control, rewards as well as assortment and appointment procedures comprise of personnel controls. Simons (1995) has divided in four categories for control systems including use, Beliefs and boundary systems and diagnostic and interactive control. From such division, diagnostic controls looks like the traditional results controls or accounting, where measures may be non-financial.However, accounting information can also be used by the managers interactively through highlighting the most important events in usual interaction with subordinates. Boundary systems can be taken somewhat similar to action controls, and Merchant’s (1985) social controls can comprise of belief systems, which are a form of positive control posing no limitations but presenting possibility for prospect development. Klein explains the integrated control theory which defines that adding cognitive communication between the comparator and the effecter.Moreover it is the communication among the two which depicts that in humanâ₠¬â„¢s the sensor, principles, or behavior and not a set piece. Given below is the list of the main components of the integrated control theory model. I. Goal II. Behavior III. Performance IV. Feedback (Sensor) V. Comparator VI. Error VII. Attribution Search VIII. Subjective Expected Utility of Goal Attainment IX. Individual and Situational Characteristics, Goal Choice and Cognitive Change X. Behavior Change Role of Accounting in Organization’s ControlAlthough management control encompasses a broad range of mechanisms and practices besides accounting, however accounting form an essential element of the control systems. Accounting can waive off the gap between a headquarters and its subsidiaries, as it is a communication which can make local problems a global substance Therefore, accounting explains operations making performance evident and consequently handy. However, the accountability system is habitually quite a means for headquarters to keep an eye on and get involved in s ubsidiaries’ dealings than a means to chart the subsidiaries according to their individual judgment.This means that accounting also produces and constructs distance in stipulations of gap and time by signifying the accountability structures. In addition, accounting can defend a subsidiary in opposition to the headquarters as long as the exposure necessities are correctly met. Accounting and control systems plays an important role in acquisitions and mergers which is mainly used to expand business to foreign countries. In the words of Jones (1985) accounting controls may be of significant importance during the initial phase of the business after an acquisition.According to him, a lot of changes in accounting systems and control may cause a negative impact and results in undesirable outcomes. Granlund (2003) suggests that accounting system acts as important factor in a merger, as an integrator of the organizations. However Roberts (1990), advises that accounting controls may im pede the development of a profitable longer term strategy. In a business's accounting system when the reports are prepared in different formats and essential data is maneuver or recapitulate in different customs to make possible decision making.Accountants unite these data objects in a variety of ways to give information to internal as well as external users. Said data holds information potentially pertinent to a wide range of groups. Along-with business owners, who depend on accounting data to measure their enterprise's financial development, accounting data can convey relevant and important information to creditors, investors, managers, and others who coordinate with the business. Accounting is mainly used for three major purposes; I. External reporting: these reports are used by the creditors, investors, outside parties and government authorities.II. Routine internal reporting: Periodically generated reports which are used by the managers to take internal decisions. III. Non-rout ine internal reporting: Such kind of reports is generated to support decisions and different projects which come-up due to need. It is pertinent to mention that while origination of different kind of reports by using different formats, basic is summarized and manipulated to facilitate for decision making. However accounting can be broadly divided into following distinct divisions: * Financial Accounting * Management AccountingFinancial accounting is a branch of accounting that provides people outside the business—such as investors or loan officers—with qualitative information regarding an enterprise's economic resources, obligations, financial performance, and cash flow. Financial accounting measures and records business transactions and provides financial statements that are based on generally accepted accounting principles (GAAP). Executive compensation is tied to profit figures reported in the financial statements and equity share valuation is also based to a large extent on these financial statements.Management accounting, on the other hand, refers to accounting data used by business owners, supervisors, and other employees of a business to measure their enterprises’ strength and operating styles. Management accounting as a discipline focuses on accounting information that facilitates decision making by managers of the organization. Accounting data is also used in Cost Accounting which is defined as a type of accounting procedure that  aspire to incarcerate a company's expenses of manufacture by appraising the contribution costs of every step of manufacture as well as predetermined or fixed costs such as depreciation in capital equipment.Cost accounting firstly gauge and witness these costs independently, then make a contrast of input results to output or actual results to aid company management in measuring financial performance. Accounting has many roles in today’s modern business. It helps business to determine the profit o r loss for doing business in a specific time period. It helps businesses to determine the taxes which become due. Accounting is information which is used by the investors to decide whether to invest in a specific firm or not.In current world, standard accounting practices commonly known as Generally Accepted Accounting Principles (GAAP) are used to ensure compliance to all laws and to avoid fraud. From the basic accounting principles, it includes balance sheet equation of assets =  liabilities + stockholder's equity where source of information for the balance sheet is the income statement which is derives by revenues – expenses = net income (loss). Such data is used to prepare financial statements including statement of retained earnings.These financial accounting reports work as barometer to identify the taxes along with other ratios which are used by the investors including current ratio, debt to total assets ratio. All of these reports contribute an important role in tod ay's businesses irrespective of the fact that whether it may be a multi-billion dollar organization or a small store. These financial reports are not only helpful in providing valuable information to the investors but also gave a snap shot of the business to the owners at any point in time. Working of Control Theory at WorkplaceControl theory has multiple applications at workplace. For example, to improve employee working, managers must ensure to have specific and challenging goals which result in improved performance than ambiguous goals. Vague goals like â€Å"try harder† or â€Å"do your best† give no fine relative standard and through feedback. With no specific standard and apparent opinion, an employee will not be able to identify errors and then will not employ in behavior alteration that improves performance. Conclusion Accounting is related with gathering, examining and corresponding economic information.Accounting information supports in many important decisio ns, like assisting users in making well managed decisions, in relation to the effective allocation of scarce resources. Accounting has a long history and it is being seen as socially constructed i. e. it is practiced by people for people and therefore it is more of an art rather than a science. Unlike other professions, which have a body of hypothetical knowledge to depend on to make choices, accounting has evolved as a craft with few rules and little to no theoretical knowledge underpinning its practice and function.Due to alteration in social and economic movement, accounting has been bared to criticism for failing to be more responsive and adaptable. As a result the profession has moved forward to restore accountings position in society by taking a number of initiatives to put into practice theory.

Setting and Characterization to Explore the Major Themes

In this essay, I will analyze how the writer uses setting and horizontally to explore the major themes in the novel, which are also the essential issues that arise in the particular social context of his time. Fitzgerald sets the story in his contemporary society, an era known as the Roaring Twenties when the post-war America was experiencing an unprecedented financial boom. Despite the economic prosperity of the upper class, Fitzgerald criticizes the moral decay of the Americans such as the prevalent superficiality and materialism in The Great Gatsby.When Myrtle Wilson reappears after her first encounter with Nick, Fitzgerald writes ‘Multi he influence of the dress her personality had also undergone a change†. The writer reveals Myrtle superficiality through her dependence on appearance to seek confidence. As Myrtle recounts how she was impressed by Tom's â€Å"dress suit and patent leather shoes† and cheats on her husband only because she can be better provided w ith Tom, Fitzgerald shows the materialistic nature of Myrtle, who chooses appearance over personality, wealth over loyalty. Another character that is depicted as shallow and materialistic is Daisy Buchanan.Her luxurious lifestyle is shown by her ;white dress† and â€Å"white roadster where the color white connotes a sense of royalty. To support herself financially, she marries Tom ‘With more pomp and circumstance than Louisville ever knew before† even though she loves Gatsby. Degenerate thus reveals Daisy's materialism as she treats her marriage as a means of obtain greater wealth and denies her true emotion. However, when she reunites with Gatsby, she is amazed by his shirts and says â€Å"It makes me sad because I've never seen such – such beautiful shirts before. Her shallowness is shown or her emotion is easily affected by materials like shirts. Her love for either Gatsby or Tom is also doubtful as she hesitates between the two out of consideration tha t which can provide her a rich, classy life. Using the first person narrative, Fitzgerald criticizes the moral decay and worship of materialism in his contemporary society through Nick's voice. After Myrtle's death, Daisy leaves Gatsby to take the blame and flees with Tom. Nick calls the Buchanan couple â€Å"careless people† who â€Å"smashed up things and creatures and then retreated back into their money or their vast airlessness. Fitzgerald shows his own contempt towards those who think money can fix everything and take no responsibility for their acts through Nick's disapproval of Tom and Daisy, the typical of that kind. In addition, Fitzgerald examines the changes in gender roles in the sass America, as well as the challenges women faced in gaining emancipation as a result of socio-historical changes. The post-war setting highlights an increasing social status of women because more of them joined workforce while many men went to fight at the front line in World War l.A lso, the 19th amendment to the US constitution passed in 1 920 guarantees all American Women the right to vote. These two changes are reflected as emancipation Of women in The Great Gatsby through characters like Myrtle and Jordan Baker. However, in his novel, Fitzgerald still describes the female characters mostly submissive and inferior to men in one way or another. This little discrepancy between real life and literature shows both the social changes and the writer's own opinion. Fitzgerald sheds light on emancipation of women in the 1 sass through Myrtle, who cheats on her husband in order to seek her own pleasure.This rebellious nature of Myrtle reflects the changing role of women in the society as she challenges conservative values for her own interests. Women became more independent in the sass America and more confident about their own pursuit of freedom and happiness. Such energy can also be seen in Fitzgerald description about Myrtle, â€Å"an immediately perceptible vita lity about her as if the nerves of her body were continually smoldering. † The phrase â€Å"perceptible vitality' depicts Myrtle's liveliness that can easily felt by people around her, while â€Å"smoldering† connotes a sense of ever-lasting warmth about her personality.Fitzgerald also depicted her as a determined, clear-minded woman when she claimed, â€Å"I've got to make a list of all the things I've got to get. † She is the only female character in the novel who dares to chase after what she wants, unlike Daisy who gave up Gatsby when Tom appeared with greater wealth and ability to afford her luxurious life. As a professional golfer, Jordan Baker is the only female character who has her own career. However, through Nick's voice, Fitzgerald reveals the society's doubtful attitude towards women's success rather than recognition when he writes â€Å"l (Nick) heard some story of her too, a critical, unpleasant story. As the words â€Å"critical† and â₠¬Å"unpleasant' connote negative attitudes towards Jordan Baker, Fitzgerald shows the bias towards women even whey they were trying to achieve certain kind of independence such as pursuing a professional career. Furthermore, when Nick comments on Cordon's cheating in her first game, â€Å"Dishonesty in a woman is a thing that you can never blame belly†, it ultimately shows the society lower expectation of women and hence a subservient role that they were expected to play.This is different from the real trend in the 1 sass America society where women's achievement was more recognized and their individual rights were also addressed. In fact, female characters in The Great Gatsby are mostly submissive and dependent on males. For example, when Nick first visits Daisy, Fitzgerald describes her and Jordan as â€Å"anchored balloon. † This simile shows the hollowness of the two women and how they are empty-minded just like a balloon†. Worse than the purposeless drifting like a balloon, they are â€Å"anchored† and not able to leave according to their own will.This shows a loss Of freedom of these two Women. Fitzgerald also writes ‘they Were both in white†. As the color white connotes weakness and paleness, it shows the incapability of the women to take control of their own lives. The motif of white is used throughout the novel to reinforce the idea of weakness of these women. To conclude, even though Fitzgerald holds different views on women's role in he society, The Great Gatsby still remains largely consistent with his life experience in his contemporary times.

Happy Ending by Margaret Atwood Essay

In this essay, I examine the short story, â€Å"Happy Endings,† by Margaret Atwood and how the Canadian author tackled the topic of love and the different ways it is portrayed in relationships and marriage, as well as examined writing styles as used in the story. For my conclusion, I will elaborate on the importance of love and romance in making marriages last as well as emphasize on the cruciality of coming up with an original and authentic literary work. In this story, Atwood focused on both the mechanics of writing and the effects of gender stereotyping, as well as challenged writers who rely on the stereotypical characterization of men and women and to the reader who accepts such gender typing. At the same time, she challenged other writers to more closely examine typical literary convention. Happy Endings has six story versions that present a different scenario of what Through analysis of â€Å"Happy Endings† by Margaret Atwood happens to the main characters, John, Mary, Madge and Fred. Three main themes surface from this story. These themes are that the story depicts middle-class values; portrays marriage and romance; and illustrates writing conventions. Touching on middle-class values, Atwood represents these values in her story as an element of the society. In doing so, the characters in the story manifest them even in the more troublesome aspects of the stories. In tackling marriage and romance, the story revolves around the fulfillment that marriage brings. Using material success and ease of life as the criteria to define a successful marriage, John and Mary certainly have built one. Romance, on the other hand, also emerges as an important theme. The various versions of the story mimic the trajectory of cliched romance novels, which end with the hero and the heroine living happily ever after. Atwood also parodies some typical plots of romantic novels, which include murder, suicide, infidelity, and disease. Lastly, Atwood also dealt with writing conventions in the story by way of experimentation. Atwood’s text in the story is self-referential as she explicitly refers to events that have happened earlier on, as well as the mechanics and elements of writing. Both directly and indirectly, Atwood addresses the whole notion of how an author develops a story. In addition, Atwood’s work also challenges writers to compose authentic works. From the above information and opinions, I conclude that for a more different and effective way of writing, authenticity is important for writers to value. I also conclude that love in marriage or any kind of relationship needs romance to be its companion in order for these relationships to last as romance is the oil that keeps friction from wearing out the relationship. References BookRags and Thomson Gale. (2006). Happy endings study guide. Retrieved February 28, 2008, from http://www.bookrags.com/studyguide-happyendings/

Globalisation Essay Example | Topics and Well Written Essays - 1750 words

Globalisation - Essay Example From this perspective, functionalism describes the social order from a majority viewpoint, as opposed to looking at the fulfillment of every individual within a society. This paper will define the extent to which functionalism explains the main social order within society. Functionalism as Social Order The main attribute of functionalism is based on the attribute of showing what a large group of individuals did within a given culture and how this helped with the overall function within the culture. This is further described by different levels of functions, specifically which are divided by a variety of theorists. For instance, Merton (Harrington, 2005) states that functions can be divided into latent functions and manifest functions. The latent group is based on the social orders which were unintentional and didn’t depict the overall needs or functions within society. The manifest functions are the ones which describe more of the social order because of the institutional rela tionship to the function. The institution is able to show that it is planned, intentional and can be used to manifest specific actions within society. The manifest functions are able to depict the order of society and are used to describe institutional measures over the actions of groups of individuals (Harrington, 2005). Defining Social Action The concept of action as the manifestation of social order then leads into the understanding of what the manifestations include and how they define or are disregarded in understanding structure and functionalism. The concept of social action is one which has to be defined as an act which takes place and which is verified by others who have seen the same social action. More important, the fact has to be something that is done within society. If it is to define order, then it has to show how this particular fact, item or action is done by the majority of society or is something which is repetitive and practiced within the society. Without this, it doesn’t become a function that is within society and isn’t a part of the social order (Parsons, 1949). An example of this is with politics. If the United States has a bill of rights protecting freedom of speech, then this becomes a fact because it is defined by the political institution and the expectation for society to follow this bill. More important, those in society state that they practice freedom of speech through the press or other means. The freedom of speech defines the social order more by the actions which result and relate to this, all which manifest more of the approach taken for this political action and the functionalism which is attributed to the fact. The manifestation and the continuous social actions seen in newspapers, media and other sources show this is a part of the social order. The concept of social action within society is furthered by defining how this relates to different groups in society, some which may not link to the institutions. T here are two ideals which begin to form with social action and the contemporary attributes. When looking at social order from a historical perspective, it is easier to define functionalism, specifically because history only

Contingency Model (DB) Essay Example | Topics and Well Written Essays - 500 words

Contingency Model (DB) - Essay Example He prefer to monitor the progress of new ideas and innovation personally. He travels a lot to the respective locations to make his presence felt throughout his organization. He manages his time strictly to suit his work style and ranks his performance on the number of man hours utilized. He thus created an ambience where people will compete among themselves for a common purpose, performance. Mr. Gates keeps his organization in front of him rather than his personal agenda and he expects the same priorities to be set by his co-workers. Relatively Mary Kay Ash markets his ideas internally with good people management skills. Ash puts people in front, she concerns about her employees. She manages trains and motivates her employees through different ways with an intention to make them more competitive and more responsible towards their work. Ash sends a positive impression that organization cares for them who come out with better performers. They are similar in terms of their aim to drive the company to grow. Ash drives the company performance by encouraging and motivating employees by various employee friendly initiatives. Gates encourages new ideas and concepts generated internally and will personally monitor these ideas to convert them into perfect business opportunities. Gates is a task oriented person with more authoritative style

Ovid's influence in Shakespeare's Venus and Adonis and The Rapes of Essay

Ovid's influence in Shakespeare's Venus and Adonis and The Rapes of Lucrece - Essay Example The title-page of Venus and Adonis, the first work which Shakespeare saw into print, was adorned with an epigraph from the Amores, a proclamation of the poems affiliation.†(p.2) Once someone realizes the ultimate truth in any discipline, be it spirituality, music, literature—the ultimate viewpoints will be identical, though the language in which it is expressed may vary. To repeat the same—the variations effected by the brilliant authors will produce brilliant results. Read Shakespeare, how easily he does it as if a bird takes to the wings to fly in the blue sky! The wise people versatile on the subject of love say—love is a bird with colorful wings that remains in the heart of the lover ever caged. It moves there with tantalizing speed to make one a bard! Love in the sixteenth century was thoroughly unconventional. Open discussion about the physical aspects of love in literature or in any form was unthinkable and not socially acceptable. Societys views on sex and desire were orthodox and a behind-the-curtain subject. Not according to Shakespeare, who was deeply influenced by Ovid, when he created Venus and Adonis. How sex can be separate from love? The logical conclusion of love is culmination in sexual acts. There is nothing ugly about the erotic forms. Sex is natural and beautiful with all the beings created by God. Nothing improper or distasteful about it. Love can not be restrained and why should one do? Love transcends reason and therefore it can be equated with the spiritual experience, when one crosses the mind barrier. Love i s fated, and it occurs not due to human endeavor. Shakespeare builds his story of Venus and Adonis on Ovids Venus and Adonis myth. It is just like two master artists creating the same painting! Its all about platonic love. Even when established on the highest citadel of love, Shakespeare doesnt

Strategic Perspectives Essay Example | Topics and Well Written Essays - 4000 words - 1

Strategic Perspectives - Essay Example Moreover, micro environmental analysis signifies that in the current scenario there is considerable lower level of threat of substitute for Tesla. Whereas, the application of fund towards the CSR activities, reputation management through high level of innovation, and conserving towards the ethical issues helps Tesla to overcome from the financial crisis situation. Nevertheless, the report identifies that diversifying the business activities in other segment; divestment or reengineering strategies in the loss making units, and enhancing the specification of vehicles based on customer perception will assist the company to earn competitive advantage in future. The prior aim of the report is to evaluate the provided case scenario of Tesla Motors in order to present the strategic position in the global environment. Additionally, in the current global competitive environment, the phenomenon of globalisation has significantly influenced various global business organisations and led them to undertake their business operation further than their domestic territories. Correspondingly, the international business accordingly response to the changing scenario through taking diversified strategic choices and decision making in order to maintain its competitive advantage in the global environment (Hill, 2006). Tesla Motors founded in the year 2003 named after Nikola Tesla one of the inventor of electric AC induction motor. Since, its formation company has attained unprecedented growth and expansion in their competitive position. Besides, company engage itself in designs, production, and distribution of electric cars and its components. Furthermore, du ring the year 2014, company earned US$ 3.198 billion revenue (1Tesla Motors, Inc., 2014). Correspondingly, the aim of the report is to evaluate and analyse the strategic prospective of Tesla Motors in the

The futile Pursuit of Happiness Essay Example | Topics and Well Written Essays - 500 words

The futile Pursuit of Happiness - Essay Example There is a lot of truth in the article. Gertner states that we, "...will adapt to a pleasurable event and make it the backdrop of our lives". We see this everyday through our own lives. Children will quickly discard and neglect the Christmas toys that they had anxiously waited a month to receive. The toy does not have the lifespan or the energy of the anticipation for it. People buy a new car and soon find that the newness has worn off. Just as the glitter wears away from the Christmas toys, so does the grief from a tragic loss. Its easy to think you will never find a job as good as the one that just laid you off, but people are almost always pleasantly surprised by lifes fortunes. The mistake we often make in judging the happiness that we will receive from a given decision or event is generally due to our misunderstanding of where happiness lies. We may be unhappy due to our limited income. The thought of winning the lottery seems like it would make us ecstatic beyond belief. However, by logical examination, it would in all likelihood only result in greater unhappiness. If a modest amount of money made us unhappy, a large sum may make us miserable. How many of the things that make us unhappy could be changed with only money? The bills may be paid, but the underlying reasons for our unhappiness would persist. The author points out that we can train our emotions and in doing so make more rational decisions. A cooling off period to prevent buyers remorse may be rational, but it removes the excitement of making a new purchase. Analyzing our potential for happiness based on laboratory rationale takes away our propensity for risk. It reduces our courage and limits our innovation and invention. While it may be a practical approach to making decisions, it precludes the human nature of emotion. Evaluating our predicted happiness and basing our decisions on a calculated outcome may be more practical

The Information Systems Development Life Cycle Assignment

The Information Systems Development Life Cycle - Assignment Example The researcher states that in the photograph printing store, the components (phases) in the SDLC will be the steps to be taken to migrate to a new computerized and more accurate (tamper-proof) employee time-entry system and analyzes each step. Planning – this is the very first or initial phase of the SDLC and ideas here are discussed such as what the proposed computerized system is expected to solve (problems like the lost punch cards, inaccurate timekeeping, and employee cheating – punching for an absent employee). The costs will also be discussed and the time frame needed to fully implement this new system. Creating – the hardware requirements will be specified including a software program to run the whole system. A total number of employees, backup systems, desired features and all other operational details are created at this point so that management expectations can be met. Testing – the new system will be tried if there are kinks or bugs in it so rem edies and patches can be applied immediately prior to actual implementation and avoid future problems. Deploying – once the new system is complete and fully operational (bug-free), it will now be implemented throughout the entire store and employees are required to use it. The new system can then be integrated into the firm’s payroll system to automatically compute wages and salaries for the employees based on their time records to generate a payroll.

Training and Development Essay Example for Free

Training and Development Essay â€Å"Training and development refers to the imparting of specific skills,abilities and knowledge to an employee.† Training and development is any attempt to improve current or future employee performance by increasing an employee’s ability to perform through learning,usually by changing the employee’s attitude or increasing his or her skills and knowledge. WHAT IS TRAINING ? Training is concerned with imparting developing specific skills for a particular purpose.Traning is the act of increasing the skills of an employes for doing a particular job. Training is the process of learning a sequence of programmed behavior. What is Development ? Management development is all those activities and programme when recognized and controlled have substantial influence in changing the capacity of the individual to perform his assignment better and in going so all likely to increase his potential for future assignments.Thus, management development is a combination of various training programme, though some kind of training is necessary, it is the overall development of the competency of managerial personal in the light of the present requirement as well as the future requirement. Development an activity designed to improve the performance of existing managers and to provide for a planned growth of managers to meet future organizational requirements is management development. Why Employee Training and Development ? †¢ Training and development can be initiated for a variety of reasons for an employee or group of employees, e.g.: †¢ When a performance appraisal indicates performance improvement is needed †¢ To benchmark the status of improvement so far in a performance improvement effort †¢ As part of an overall professional development program †¢ As part of succession planning to help an employee be eligible for a planned change in role in the organization †¢ To pilot, or test, the operation of a new performance management system †¢ To train about a specific topic. Types of Employee Training Communications: The increasing diversity of todays workforce brings a wide variety of languages and customs. Computer skills: Computer skills are becoming a necessity for conducting administrative and office tasks. Customer service: Increased competition in todays global marketplace makes it critical that employees understand and meet the needs of customers. Diversity: Diversity training usually includes explanation about how people have different perspectives and views, and includes techniques to value diversity Ethics: Todays society has increasing expectations about corporate social responsibility. Also, todays diverse workforce brings a wide variety of values and morals to the workplace. Human relations: The increased stresses of todays workplace can include misunderstandings and conflict. Training can people to get along in the workplace. Quality initiatives: Initiatives such as Total Quality Management, Quality Circles, benchmarking, etc., require basic training about quality concepts, guidelines and standards for quality, etc. Safety: Safety training is critical where working with heavy equipment, hazardous chemicals, repetitive activities, etc., but can also be useful with practical advice for avoiding assaults, etc. Sexual harassment: Sexual harassment training usually includes careful description of the organizations policies about sexual harassment, especially about what are inappropriate behaviors. Benefits from Employee Training and Development †¢ Increased job satisfaction and morale among employees †¢ Increased employee motivation †¢ Increased efficiencies in processes, resulting in financial gain †¢ Increased capacity to adopt new technologies and methods †¢ Increased innovation in strategies and products †¢ Reduced employee turnover †¢ Enhanced company image, e.g., conducting ethics training (not a good reason for ethics training!) †¢ Risk management, e.g., training about sexual harassment, diversity training Responsibility for employee training and development Employee training is the responsibility of the organization. Employee development is a shared responsibility of management and the individual employee. The responsibility of management is to provide the right resources and an environment that supports the growth and development needs of the individual employee.For employee training and development to be successful, management should: †¢ Provide a well-crafted job description it is the foundation upon which employee training and development activities are built †¢ Provide training required by employees to meet the basic competencies for the job. This is usually the supervisors responsibility †¢ Develop a good understanding of the knowledge, skills, and abilities that the organization will need in the future. What are the long-term goals of the organization and what are the implications of these goals for employee development ? Share this knowledge with staff †¢ Look for learning opportunities in every-day activity. Was there an incident with a client that everyone could learn from? Is there a new government report with implications for the organization? †¢ Explain the employee development process and encourage staff to develop individual development plans †¢ Support staff when they identify learning activities that make them an asset to your organization both now and in the future For employee development to be a success, the individual employee should: †¢ Look for learning opportunities in every-day activity †¢ Identify goals and activities for development and prepare an individual development plan

Personal Statement for Microbiology and Biotechnology Msc

Personal Statement for Microbiology and Biotechnology Msc Personal Statement for the MSc in Applied Microbiology and Biotechnology Microbiology and Biotechnology is one of the most rapidly growing fields within applied sciences, having applications from the diagnosis and treatment of medical conditions, through to the enhancement of food production. Due to the potential impact on human life, the importance of biotechnology is currently very high in both the public and scientific agendas. The main focus of the course will be on Bioprocess Design, Bioprocess Technology, Biotechnology Business and Industrial Microbiology which is designed to meet industrys growing demand for personnel with expertise in applied microbiology and biotechnology. Molecular biology, (molecular) genetics and bioinformatics form the backbone of Biotechnology, and different aspects of these feature in a number of modules in the course. A thorough understanding of the link between DNA, RNA and protein is pivotal. You will study gene expression and protein production and purification, and applications thereof in different biotechnological fields. In addition to developing subject-based expertise and skills, you will consider the many global issues associated with recent biotechnological advances. This course will give me the access to a field of study which will have a major impact in the future of science. The MSc Applied Microbiology and Biotechnology course in University of Westminster is specifically designed to expand our knowledge and insight in the science underpinning biotechnological principles. In addition, it will help me to apply those knowledge and skills in addressing specific biotechnological problems in the fields of animal, plant and microbial biotechnology. The course also will enhance my career opportunities in the biotechnological industries, enabling me to take full advantage of opportunities that will ensue from the expansion of this area and/or prepare me for further academic research. Why Microbiology Experts believe that one million people now suffer from food-borne illness in England and Wales alone. Worldwide, every minute six children die from the consumption of food and water contaminated with micro-organisms. Research into the bacteria and viruses that are responsible for food-borne illness is advancing rapidly, improving our understanding of the interaction of these bacteria with man, the environment, agriculture and food. As a consequence, there is now an urgent need for well-qualified graduates who can interpret these new advances and apply their knowledge in careers within the food industry, DEFRA and the Food Standards Agency, as well as in Local Government and hospital laboratories. A study of microorganisms (bacteria, fungi, viruses, algae and protozoa) provides important insights into many of the fundamental problems in biology. Because of their ease of manipulation and rapid growth, such organisms are frequently used as experimental systems for research in biochemistry and molecular biology. Recent public concerns about microbial contamination of food and industrys growing interest in biotechnology have increased the demand for graduate microbiologists. The course at University of Westminster aims to provide you with the opportunity to gain a sound training in both the theoretical and practical aspects of this rapidly developing subject. Features of the MSc in Applied Microbiology and Biotechnology programme include: a range of module choices to suit my subject interests different combinations of modules which qualify me for one of the named specialist awards placements in research labs and pharmaceutical companies both home and abroad research projects using state-of-the-art equipment a Graduate Development Programme which supports key skills and employability throughout the degree Why Biotechnology It is an exciting time to become involved in the biotechnology revolution. Humanity is faced with many challenges such as feeding expanding populations, global warming and providing for our energy needs while reducing our reliance on fossil fuels, protecting the environment by preventing and cleaning up pollution, using the knowledge gained from the human genome project and other cutting edge research to further our understanding of disease and applying that knowledge to develop novel treatments and pharmaceuticals, improve industrial processes by engineering biology to do the chemistry. Biotechnology provides a tool box for tackling these challenges and in the next decade, as the pace of advances in biotechnology accelerates, the impact of biotechnology will be even greater, providing an abundance of unique opportunities to make new discoveries and introduce innovations improving the quality of peoples lives Biotechnology is one of the fastest growing industries worldwide, with revenue from public biotechnology companies surpassing US$70 billion in 2006. (Ernst Young, Global Biotechnology Report 2007) Over the past ten years, it is estimated that the number of people employed within the biotechnology industry has grown by over 90%. It is a dynamic industry that presents excellent opportunities to advance your career in a wide range of roles including academic research, industrial research and development, business management and development, sales and marketing, manufacturing and quality control and assurance. And the combination of Microbiology and Biotechnology The University of Westminster also provide the great opportunity to achieving the degree of Microbiology and Biotechnology both in a combination. The objective of the Master of Science in this course is to provide future biotechnologists with the skills and competencies needed today to design biotechnological research, implement biotechnological projects, and planning decision, create and apply research modalities to larger schemes set in large research projects in order to improve the health status and quality of life in developing countries like Bangladesh.