Asian American issue

Asian American's have engaged on the issue of sexuality. It started with the same sex marriage ordeal in Hawaii in the 1990's. Same sex marriage has been a regular ongoing debate and Asian American became involved since the 1998 ballot in Hawaii. In Hawaii there was huge debate between many groups. First off, The Japanese American Citizens League in 1994 decided to affirm its commitment to support the basic human right of marriage which included the right to marry for same-sex couples.In Helen Zia's book Asian American Dreams, JACL were concerned about protecting civil and constitutional rights, whereas the general populace of Hawaii was not. This was the first national civil rights membership organization to publicly and actively adopt this position, and has continue to be the forefront for advocating same sex marriage. The JACL tried to frame this as a political issue rather than a moral issue. Discrimination was the big factor of this.They linked the idea of same-sex arriage to in ternment camps and the redress movement (Barney Frank). The moral issue of this was that people says that same sex marriage is against religious belief but the US Amendment says that religion and state are separate so that this should not be a factor. This lead to the ballet initiative 2 in 1998 in Hawaii. â€Å"Amendment to ban same sex marriage. † The yes vote was â€Å"no to gay marriage† and the no vote was â€Å"yes to gay marriage. † (Which made it a little confusing). A bunch of interest group played a big role in this.The movement to legalize same sex marriage failed in Hawaii because of how much the impacts of special interest groups. First off, JACL interest group voted no based on discrimination. The Japanese in Hawaii voted no as a block. Native Americans voted Yes on this ballet because they believed it would affect tourism and threaten sovereignty. The Gay/Lesbian voted no obviously base on their self interest discrimination. The Religious group vo ted yes on this because marriage in their religion is said to be a man and a women.And last, the land developers voted yes for their own self interest for real estate reason. The outcome of this was Yes 70% and No 30%. The gap in this was huge because of many reasons. The lobbing money of the Yes group helped. The moral vs the political debate played a huge role and the moral framing won because of the same sex was looked at as â€Å"inappropriate†. Morally, those groups Just believed man-women was what marriage is even though they do not seem themselves Just discriminating in another way.

Bases of Departmentation Essay

Bases of Departmentation 1. Functions. Important enterprise functions provide the usual basis for classifying activities into departments. Manufacturing, marketing, finance, personnel, accounting and engineering are the typical functions of an industrial enterprise, and departments ma be established on the basis of such functions. But all these functions are not alike in importance from the business point of view. Marketing and manufacturing are the basic functions of an industrial concern, and others are regarded as service functions because they exist for supporting the main functions of the business. Accordingly, basic and main functions must be given a higher organizational status than the status enjoyed by service functions. Further more, the size, nature and volume of business have an important say in creating departments. A small business may not require so many departments, and it may be put under the manufacturing departments, viz. Marketing, manufacturing and finance. Purchasing, engineering and accounting may be put under the manufacturing department, and accounting under finance. Conversely, large-sized enterprises may be required to create more units than this classification of functions warrants. For example, marketing department may be split into three separate ones like sales, advertising, and market research & product design. This type of departmentation is known by fictionalization. 2. Products. Products manufactured may be adopted for division as well as for sub division purposes. When there are several product lines an each product line consists of a variety of items, functional classification fails to give balanced emphasis on each product. Slow-moving and outdated products may be given greater attention at the cost of growing ones. For the sake of expansion and development of their products, many large enterprises have created more or less autonomous, self-sufficient products divisions based on either one single product or a group of related products. A gigantic structure with separate product lines is usually laid on this pattern of departmentation which is technically called divisionalization. With favourable product and market characteristics, divisionalization become the only choice available to large-sized enterprises. Apart form this use, product or services may be made the basis of major divisions by a epartmental store, a banking concern and an insurance company. Again, manufacturing an marketing departments may subdivide their activities on the basis of products. 3. Territories. Like the products basis, geographical regions are adopted for main division as well as for subdivision purposes. Units that are located at physically dispersed areas are made so many self-contained divisions of the organization . Apart form this divisionalization, marketing activities are very often subdivided on the basis of geographical areas. It has almost the same advantages and disadvantages as are to be found in the case of departmentation by products. There are two special advantages of this pattern of grouping activities. Being nearer to the market and becoming familiar with local conditions, this classification help to cater to the needs of local people more satisfactorily. In addition, the economy in transport cost, the local supply of raw materials or services and the convenience of supervision make a significant contribution towards the lower cost of operation. 4. Customers. This basis of classification is widely followed in subdividing activities of the marketing department. To give individual attention to diverse groups of buyers in the market, sales activities are often split into several parts. When the products are offered to an extensive market through numerous channels and outlets, it has the special merit of supplying goods in accordance with the peculiar needs of customers. Sales being the exclusive field of its application, co-ordination may appear difficult between sales function and other enterprise functions. Specialized sales staff may become idle with the downward movement of sales to any specified group of customers. 5. Processes. The manufacturing activities may be subdivided on the basis of their processes of production. Similar machines are grouped into separate sections that are utilized for a distinct operation of the job. For example, lathe machine, drill machine, grinding machine and milling machine are placed in each distinct unit. In office work also, this basis of grouping activities has become common, e. g. , filing department, mail handling department and duplicating department. Cost and economy considerations urge the use of electronic office equipments and other costly machine on the basis of this subdivision. It is, however, not a suitable basis to be utilized in any mass production arrangement. Characteristics 1. Delegation is the authorization to a manager to act in a certain way independently. The degree of delegation puts a manager to act within the limits prescribed by his superior. Moreover, withing the limits he is not free to act arbitrarily but subject to provisions of organisational policy, rules and regulation. . Delegation has a dual characteristic. A superior delegates authority to subordinates, however a superior at the same time still retains authority. As Terry has observed, ‘it is something like imparting knowledge. You share with others who then possess the knowledge, but you still retain the knowledge too. 3. Authority once delegated can be enhanced, reduced or withdrawn depending upon the requirement. The changes in organization structure, organisation climate, policy, procedure, and method require modifications in delegation of authority. Since, authority is delegated to an individual, the authority can be recovered back fully in the case of his exit from the organisation. 4. A manager cannot delegate authority which he himself does not process. Moreover, he does not delegate the entire authority to his subordinates because if he delegates all his authority he cannot work. 5. Delegation may be specific or general. Similarly, it can be written or unwritten. Delegation is specific when course of action for specific objectives are specified; it is general when these are not specified, though objectives are specified. Delegation of Authority Organisation units require the delegation of authority to their respective managers so that they can manger their respective units. Every manger in the organisation has some activities assigned by the superior. In order to perform these activities, he needs authority to take decisions about these and to enforce them. In fact, authority vests in the owners of the organisation, an from there, it is delegated to the chief executive. The chief executive cannot perform all the activities, hence, he assigns some activities to his subordinates and delegates them authority. This process of delegation and redelegation from superiors to subordinates goes on till all the activities are assigned to persons by whom these are performed. Departmentation The process of dividing activities into units and subunits is referred to as departmentation. The term departmentation is used in a generic sense n is not only confined to the creation of such units as are called departments, but it includes divisions, sections and jobs also. Dividing up work calls or identification of total activities and classification of such activities into units and subunits. There are three bases for primary grouping of activities at the second level of the organization just below the top level. Units at the second level are commonly called departments when business functions are adopted as the pattern of grouping activities. Such units go by the name of divisions when either products manufactured or territories are adopted as the means of classifying activities. There are, however, two approaches to departmentation- top down and bottom-up approaches. In the top-down approach, activities are divided step by step downward form the chief executive’s job to the operating jobs. In the bottom-up approach, the division of activities is carried on in a reverse order. Starting form operating jobs, there arise sections form combining some correlated jobs, departments from combining some sections and finally the chief executive position form putting departments together. While the top-down approach gives emphasis on co-ordination and managerial action, the bottom-up approach gives emphasis on co-ordination and managerial action, the ottom-up approach focuses attention on employee performance. Although the top-down approach is easy for understanding the departmentation process, both the approaches are utilized in actual practice. Steps in Organisation The steps in organization may be stated as follows : 1. Determination and enumeration of activities. The required activities are spelled out from the objectives of the enterprise. The to tal work, operating an managerial, is broken down into component activities that are to be performed by all personnel. The breakdown of activities is carried as far down as to determine the job of each individual. 2. Grouping and assignment of activities. Correlated and similar activities are grouped into divisions or departments first. And these divisional or departmental act5ivities are further divided into sections and jobs. Different bases are adopted for dividing and subdividing activities into different groups or blocks of work. Enterprise functions like sales. Production or finance, the products manufactured and territorial regions are usually made the basis of primary grouping. Secondary grouping is made on the basis of geographical areas, types of customers, equipments used, process or constituent parts of the major enterprise function. 3. Allocation of fixed duties to definite persons. Definite job assignments are made to different subordinates for ensuring certainty of work performance. These job assignments are first made to different management members who, in turn, allocate the jobs among their subordinates. Along with the allocation of duties to different positions, each job is to be staffed by the placement of qualified personnel. To make any systematic recruitment and selection, job requirements are first ascertained by the allocation of duties to different positions, and on the basis of job descriptions, man specifications are prepared. In accordance with man specifications which indicate qualification and experience expected form candidates for different posts, positions are filled by selection, training and placement of individuals. 4. Delegation of authority. Corresponding to the nature of duties, commensurate authority must be granted to the subordinates for enabling them to make adequate work performance. As authority without responsibility is a dangerous thing, so responsibility without authority is an empty vessel. Authority and responsibility are correlated terms and they are terms to be constants companions. Delegation is a three tier concept that calls for assigning duties and delegating authority to subordinates and demanding accountability from subordinates. Wherever duties are assigned to subordinates, whether managers or operators, the other two aspects of delegation come into the picture. Division and subdivision of activities create a number of managerial and operating jobs which are bound together in a consistent pattern by the delegation process. Absence of delegation in any enterprise implies that one person is performing the whole work of operation and management with nobody else to assist him. In such a situation, no formal structure can be designed as there is no proliferation of activities into levels. Fore establishing any organization structure, it is obvious therefore that delegation is to be effected in some way or other.

Achieving and Maintaining Excellence

I believe myself to be a work in progress, as I get older I find myself wanting and desiring more out of life. Especially, when it deals with goals and objectives that can ultimately change my thought process. In order for me to achieve my set goals as well as achieve excellence I would have to change my current situations with family, education, work environment as well as on a personal note marriage. These entities provide stability and help me in moving forward in the right direction. There are so many factors in relation to achieving certain things and I believe that Peter Senge’s Five Disciplines help in achieving those measures.Ideally they relate to your very existence in effectively and efficiently carrying out those stepping stones towards gaining greater insight, a need to learn, understanding your surroundings, view points, and systematically understanding the measures of possibilities from within and in our daily lives. Five Disciplines Personal Mastery ideally is the spiritually mechanism that we have inside of us, personal growth is a strong entity to need and want. For me my personal growth would be to change my attitude towards certain things, learn from them and focus on being a better me in the process.This will allow me to be open to more things that will bring me ultimate joy. Becoming one with self, god, work, education, family and life helps me to achieve so much more than what it appears to be, happiness is something we inspire for and personal mastery is that for me, almost like connecting to my inner self. It also has been said that it is also legitimate to develop one’s own personal sources of power, such as one’s reputation, technical abilities, clear personal objectives, positive relationships with others, communication effectiveness,  and self-con?dence and optimism (Lynch, 1993, pp. 39–44).Mental Models sometimes I think that I prejudge or even assume things that are not really there. Until I had jury duty, and honestly saw firsthand the way we as people judge others just because of what they are being charged with. Until you hear all sides you begin to see the bigger picture, and notice a shift in your thinking process and that happened for me. We place everyone in little boxes, clusters of sorts and generalize them in a negative undertone that can be farthest from the truth.I believe that everyone has a story and it’s up to us to decipher what is the truth. Myself I now believe that we are all on the same playing field and deserve to be treated equal. This is one area whereas I will focus on changing about myself, understanding others in the process. Building Shared Vision is something that I have aspired with connecting to. One of my goals is to move to a low income area where the need is great and open a non-profit organization that will help addiction, teenager concerns, gay, lesbian and transgender, or even a place where children can have place to be children.I know that might be difficult, but for me it is a challenge that I am willing to struggle for. I may not have all the answers or the money to do so but it’s my eagerness to want to help those particular populations. Chapter 11 states that eventually there should be a â€Å"guiding coalition† (Kotter, 1996) whose members have the power, expertise, credibility, and leadership to make change happen. And that’s exactly what I will need in order to make this dream a reality. Team Learning with this I have learned that working as a team benefits what you are trying to accomplish.Since being in this school and experiencing this type of learning environment made me take note that one has to communicate, respect others and value everyone’s input. So this is how I approach my every day work and life exchanges. In chapter 11, Perlmutter (1985–1986) proposes four â€Å"approaches for proactive leadership,† each of which requires political sophistication. Thes e approaches include working with the appropriate political subdivisions, utilizing the voluntary sector, mobilizing external constituencies, and pursuing legal options.We have to understand our surroundings in order to learn from and build off. Systems thinking is just an integration of all of five disciplines. I would think that each provides a specific role in how we are to function on a daily basis. Ultimately, we want change and change is of the essence, Proehl (2001) suggests â€Å"acting quickly and revising frequently† (p. 109) to ensure that changes have the desired results or can be modi?ed. Integrating certain entities changes the response and how we do what we do in terms of service and self-growth.In terms of skills for growth and assessing myself, I would have to say that I believe that I can accomplish more with believe that I can and learning all that I can with work, school and life in general. Understanding that there is no difference in how we see things if we put the shoe on the other foot, this is the only way to change that thinking pattern. Noting and believing that I can do whatever is necessary (with the right tools and approaches) to believe that I can make a little difference in the lives that I cross. Communication is key to success and how we formalize the necessary measures in finding what we can do as a people.I believe in what I have said and to the degree of finding solace in my thinking process and motivates me to want and need more. If one was to integrate each of the discipline into an assessment one would have to understand the direct need to do so. In chapter 11 page 254 it states, this function of leadership is essential in ensuring integration of and alignment among all aspects of the organization. Personal Mastery and Thinking Systems as we integrate these two entities one would have to really dig deep inside to form an association between the two.There is a hunger or desire to want to improve on self, relationsh ips, friendship and family. Before one can ultimately do this you have to change from within, for me this is what I inspire to do. I have changed a lot, I no longer think of self first, changed my beliefs and aspirations, and have a yearning to learn as much as possible. This will help me to build on my dreams and be able to pass that hunger for education to my children as well. I want to lead by example by showing my children that you have to work hard for what you want and that education is your primary focus at all times.Mental Models and Thinking Systems it takes a strong mind to want to change ones outcome, changing the way we see people is showing that we can change out assumptions on others. For me it’s seeing past the rough exterior and looking at the totality of the situation or person. I used believe that if two people were together and something happens then they are guilty as one, or if you wear your pants off your behind then you are from the streets or if you us ed street slang you are ghetto. That is the farthest from the truth, the most powerful person is those who have street smarts and an education.You may not know this but what I have described was once my life, lived in the ghetto, had wore the tradition garb of those in the ghetto and used street slang. What ultimately changed that for me was when my mother died and I began to take life seriously. Shared Vision and Thinking Systems my thinking is putting the needs of other before my own, wanting to change or help someone with their issues as well as providing resources that will uplift their lives of a particular population. Sometimes the need is to provide a helping hand rather than having a door slammed in your face.I think what generally made me come to this conclusion is when my mother died. It made me understand who Natasha truly is and what I was doing with my life. It humbled me in so many ways, no one really knows the impact was living with an addict and having choose drugs o ver you. That has always been a catalyst towards everything I have ever wanted to do, that’s why I sort out the field of human service, I want to be there for someone like I couldn’t be for my mother without judgment or looking down on them. Team learning and Thinking Systems I have always been a team player, whatever specifics was needed I would get it done.I enjoy working and communicating ideals that potentially change the prospects for myself as well as anyone I am working with. We build off of each other, learn from each other, work together and help each other for a purpose. We all have different outlooks, ideas and aspirations which form an allegiance of sorts that makes us better people and facilitating the process of helping others. This is my framework in understanding the true me, identifying the things that make who I am, were I have, and who I have grown to be and inspire to be.The changes that I have moved passed have inspired me to achieve so many wonder ful things like children I didn’t children (before my mother died but because I was the only child that changed right away), education I took it for granted by dropping out of high school and look at me now, I have my Associate’s Degree in Human Services and working (4 more classes) towards my Bachelor’s Degree and I am going forward with the Master’s Program in Social Work, Public Health or staying in Human Services. These are all attainable goals because this is something I want and will achieve.I will of course stay in the hospital I currently work with because they have so many opportunities but through my union I can relocate to another city (that’s another goal that I have), I plan on within the next 2 years to move to a southern state because it would be better for my children as well as myself (peace in spirit, mind and soul) all of which will be done with my husband as well. My goals are a priority and they will be made a reality, one step at a time, with the intent of focusing on me first and everything else will come into play.

Visual Rhetoric Paper Assignment Example | Topics and Well Written Essays - 500 words

Visual Rhetoric Paper - Assignment Example It features a young woman who is clad in a yellow outfit and a white hijab. The black background creates a huge contrast which is a notable aspect about the photograph. The woman’s face is covered with scars from the acid attack. The photographer has effectively conveyed his message on the plight of the acid survivors in Bangladesh and is calling on his audience to empathize with the victims and do something about it. The photograph is about a story of how women are disfigured following the inhumane and violent acid attacks. Victims of these attacks live in perpetual fear and agony. Beauty means a lot to a woman and when her face is scarred she is left in despair and experiences low self-esteem. The notable photograph shown below highlights the resilience and bravery of a mutilated victim of an acid attack. Her dreams and hopes were fragmented in seconds (World Photography Organization). Reconstructive surgeries and medical treatment to the victims of acid attacks are just but a dream. This is owing to the fact that these services are hard to come by and are highly expensive. This means that the victims of similar attacks live with the scars for a lifetime. They are faced with a high level of stigmatization in society. They also face the task of establishing a new life and facing life with hope in spite of the challenges that they could be facing. The photograph depicts that majority of acid vict ims are women who are under thirty five years old. The photographer is trying to get his audience to feel the plight of the woman based on features on the photograph. The scars on her face are clearly defined showing her pain and struggle (World Photography Organization). There is no smile on her face which indicates that she was emotionally scarred by the acid attack. The look on her face is blank depicting the emptiness that she could be feeling following the acid attack. The photograph is one of the most

Insights and Takeaways Assignment Example | Topics and Well Written Essays - 1000 words

Insights and Takeaways - Assignment Example In the realm of business communications, context could be understood as the events, circumstances and ideas that are imminent on the way in which a particular business communication is understood and made sense of (Frey, 2004, p. 58). Thereby, while pursuing this course I realized that context happens to be the most vital concept in any type of business communication. In the human communication and more important in business communication, I have realized that context happens to be a really important things as it is the context which enables a person to cull out or deduct meaning from a communication (Frey, 2004). In fact, the business communications do extend meaning only when they are understood and interpreted within a specific context. Thereby, I have realized that the knowledge of and subservience to context in business communication is always important. The other amazing insight I accrued regarding business communication was the relevance and importance of cultural differences in the conveyance and interpretation of business communication. Engaging in effective business communication with people from other cultures could indeed turn out to be a challenge. I realized that the way people think about, interpret and convey communications is to a great extent determined by their cultural mindset and beliefs. Same words and tones could convey different things to the subjects affiliated to different cultures (Schirato & Yell, 2006, p. 18). Thereby, business communication in the contemporary globalized world certainly does have an unavoidable cultural aspect associated with it, which does need to be taken care of by all people engaging in communication with people from different cultures. It was indeed amazing to realize that for a business communication to be fruitful and effective, it does need to be concise, clear and in consonance with the information being

Financial Analysis Assignment Example | Topics and Well Written Essays - 750 words - 2

Financial Analysis - Assignment Example Products that are used on a daily basis enhance the asset turnover. A supermarket has consumables products that are consumed on a daily basis that is why it will have the highest asset turnover followed by a steel company because of constructions. Pharmaceutical retailer will depend on health state of its client. The current lifestyle has impacted the health status of people, thus increase in pharmaceutical services is on the rise. However, asset turnover is concerned with the revenue, not profit. That being the case then musical instrument might have the highest profit than the others. Sales margin is also the gross margin. It is the revenue a firm earns after making sales. It should be known that sales margin is inclusive of the operating expenses thus it cannot be used to determine the profitability of a firm. A supermarket will have the lowest sales margin because a small mark-up is attached to the price it bought for the goods as a profit. The idea to add a small mark-up is the competitiveness of supermarkets and high sales rate. The prices of Tesco and Sainsbury’s supermarket are very competitive which attract consumers. A musical instrument retailer will have the highest sales margin this is because the sale of musical instruments is slow. To cover up the cost of operating expenses, the retailer will have to add markup that settle the income and operating expenses. Return on Equity (ROE) is a financial measure to determine how efficient a firm is in maximizing the return to the shareholders’ equity. A firm needs to have a high ROE to lure other investors. ROE has three components namely; return on sales, asset turnover, and financial leverage. In 1995, Chrysler had ROE of 20% while Ford had 8%. The difference can be explained by the three components. Firstly, it seems that Ford had low asset turnover meaning the sales in 1995 was low for its automobile. Secondly, it had a low return on sales. The profit generated

Utilization Management and Models of Care Research Paper

Utilization Management and Models of Care - Research Paper Example It is also a whole person centered approach that offers a comprehensive care strategies for chronic, acute and end of life care. Finally, the PCHM facilitates the integration and coordination of care thus ensuring that the patients receive the best care and services from their medical neighborhood thus improving quality and safety of the services. Health care facilities that have employed the Chronic Care Model have also been able to achieve their quality and safety goals due to the various beneficial elements inherent in the model. Glasgow, Orleans & Wagner (2001) informs that one of the key ways through which the Chronic Care Model facilitates the achievement of quality and safety goals by coordinating the care delivery process and offering clinical decision support. The model coordinated coordinates decisions and actions of different care givers leading to glycemic control, health care utilization and patient satisfaction. Evidence based decision making is vital in the achievement of safety and quality goals (Coleman, Austin, Brach & Wagner, 2009). The model facilitates the incorporation of evidence based practices into various registries and patient assessment tools thus improving the quality of care offered by the care givers. Shojania, K., Kathryn, M., Grimshaw, J., Sundaram, V., Rushakoff, R. (2006). Effects of quality improvement strategies for type 2 diabetes on glycemic control: a meta-regression analysis.  Journal of the American Medical Association  296(4), 427–440.

Frida Kahlo Essay Example | Topics and Well Written Essays - 750 words

Frida Kahlo - Essay Example The essay "Frida Kahlo" analyzes the art and life of Frida Kahlo. She wasn’t a very fertile artist: her heritage contains about 143 works, 55 of them being self-portraits. Through all her life painting was the method of survival, the only way she could tell about her sufferings and pains. As you know, at the age of eighteenth she got into a very serious accident when riding in a bus. A metal rod pierced her from abdominal down to the region of hips, damaging her genitals and depriving of the ability to bear children. Numerous fractures and other injuries actually crippled this tiny woman, who managed to rise on her feet again. As the consequence of the crash Kahlo went through 35 operations and suffered awful pains and health problems all her life. The woman never lost her spirit, painting the major support in troubles. The work I have chosen is one of self-portraits. It is called The Love Embrace of the Universe, the Earth, Me, Diego, and Mr. Xolotl.It is one of Kahlo’ s late works, dedicated to her relations with Diego Rivera. Frankly speaking, it is not quite clear who is Mr. Xolotl. Perhaps it is a big animal sleeping in the foreground of the picture just in the black right hand of the Universe. It is a very philosophical and lyrical painting, demonstrating surrealistic preferences of Kahlo. The Universe and the Earth (Mexico) are personified. The Universe is a big human, which is neither man nor woman, the right part of it being black, which symbolizes both night and black race.

Effective Processes of Management Essay Example | Topics and Well Written Essays - 2250 words

Effective Processes of Management - Essay Example The strategic management processes are three: strategy analysis, strategy formulation and strategy implementation. These processes are strongly interrelated. None of these processes comes first and the others follow. The order of these processes is not sequential. Henry Mintzberg supports the idea that the decisions in an organization are not always taken on optimal rationality and that the business environment is not predictable. He proposed another model of strategic management where the realized strategy of an organization is a combination of deliberate and emergent strategies. The processes of the financial management are the following: financial planning and financial control. Financial planning controls the financial resources of the organization and it plans the timing and the size of expenses. The financial processes help the organization to generate profits. Financial planning tries to increase the resources of the organization and it takes care of the money invested in the organization by external third parties/investors. Talking about investors, financial planning takes care that the investors will receive reasonable amounts of return on their investments. Change management is a necessary component of any organizational performance improvement process to succeed, including programs like Six Sigma, Business Process Reengineering, Total Quality Management, Organizational Development, Restructuring and continuous process improvement. Strategic Human Resource Management includes strategies concerning learning and development. There is a distinction between learning and development. Pedler, Boydell, and Burgoyne (1989) see learning as being concerned with an increase in knowledge or a higher degree of an existing skill, whereas development is more towards a different state of being or functioning.

Reflection Essay Example | Topics and Well Written Essays - 250 words - 63

Reflection - Essay Example Some of the similarities shared between the three religions are the fact that they all worship the same God. This is based on the evidence that the three religions are all monotheistic as they believe in one supreme God (Reed, 2013). Despite the similarity, religion is believed to be amongst the major cause of conflict in the Middle East. This is as the three religions are believed to have emerged from this region. These religions also have their holy centers located in this region. The overlap in the bounders of the different religious groups fuels the conflict. This is as each group claims different territories in which the bounders are seen to overlap in many cases hence the groups resulting to war (Ozdag, 2003). This is the case in the fight over the Gaza strip. The other religious factor that is a contributor to the current state of warfare in the Middle East is the relationship between the Muslims and the Jewish. These two groups have many differences that are seen be geopolitical, religious and ethnic differences. The Jews believe that they are the initial inhabitants of the lands in Middle East. They believe that the lands they currently live in and those that other groups live in were given to them by Jehovah hence the need to recover them. The Arabs, on the other hand, are always unwilling to share the lands they currently hold with the Jews (Ozdag, 2003). In addition to this, the perception held by the Jews that pits the Arabs as second class hence below them leads to strained relations. Historical events like the expulsion of the Jews from Medina by Prophet Mohammed further strain the relation. This is as the expulsion saw the massacre and deportation of the Jews from Saudi Arabia. Anti-Semitic statements contained in the Koran are also a major source of conflict and war in the Middle East. Relations between the Christians and the Muslims in the Middle East are a contributor to the current state in

Prescribed methods and tools can be developed for all consulting jobs Essay

Prescribed methods and tools can be developed for all consulting jobs because all Organisations eventually have the same type of problems - Essay Example he client organizations in a wide-range of sectors including finance and banking, telecoms and entertainment, government, health, utilities, energy, mining and infrastructure, retail and consumer business, not for profit/social and manufacturing (O’Mahoney, 2010). This essay aims to analyze the argument, whether prescribed methods and tools can be developed for all consulting jobs because all organisations eventually have the same type of problems, by evaluating published literature in scholarly journals and books. First, the types of management consultancies and the approaches, methods and tools they employ in relation to the various consulting jobs required by client organizations will be examined. Next, the essay will investigate consultancy-client interactions and issues, followed by conclusions The approaches, tools and methods employed by management consultancies to provide assistance to client are principally positioned in the context of organizational development and change, and fundamentally based on reactions to changing external environment (Biggs, 2010). A broader perspective on the change process which explains the overall beliefs concerning realization of a desired change is referred to as approach, whereas the term method provides operational guidance regarding effective management of the change process. The word tool describes a specific practice employed for solving a focused issue during the change process. However, since tools may be slackly connected to specific methods, same tools can be applicable in change processes under different methods. The methods and tools which prove to be effective when employed in a change process, i.e., aligned with client’s strategy and resources, determine their legitimacy. However, some consultants argue that value in the change process is created by unique knowledge and expertise of the consultant rather than the method itself (Werr et al., 1997). Due to the global transition of production-based economy to

William Shakespeare Essay Example for Free

William Shakespeare Essay In the Elizabethan time period 1589-95 Sir William Shakespeare a playwright wrote the play Romeo and Juliet. The play is often thought of as a love story however it is actually far more concerned with violence, death and fate than it is with love. Romeo and Juliet is highly regarded as one of Shakespeares best plays, even as one of the worlds finest love stories. However the play has many other themes of conflict, violence and inevitable tragedy. The play title immediately introduces the theme of love, and the not the darker side of the play, as the name Romeo and Juliet refers to two lovers and nothing else. The play also includes the constant mentioning of the inevitable tragedy. In this essay I will be looking at the themes of forbidden love, family feuds, and revenge that come between the relationship of Romeo Montague and Juliet Capulet to answer the question of how violence and conflict are introduced by finding evidence to support each theme. I will then conclude by answering the question as a whole. Shakespeare was born in 1564 in Stratford-Upon-Avon. He married Anne Hathaway in 1882 and had two children. Hamnet and Judith. William Shakespeare produced most of his known work between 1590 and 1613. Shakespeare used a variety of sources for his dramas. The story of Romeo and Juliet was by all accounts taken from the poem, The tragic history of Romeus and Juliet written by Arthur Brooke, though the original story may be derived from the Greek author, Xenophon. The play was published in quarto form in 1597 so it is safe to assume that the play may have been written a couple of years earlier, during the first stage of his career. The Quartos contained single plays and were sold for a sixpence each. The play is unusual in that it is a tragedy, for the bulk of his writing in the early years were comedies and histories. Romeo and Juliet marry at a young age of 14 and 15, which links to the time period of the fifteen hundreds as young marriages were not uncommon. In Romeo and Juliet Shakespeare includes the theme of revenge to give the play action and tragedy. Romeo blames himself for the death of Mercutio, and is resentful of Tybalts insults; he fears that his love for Juliet has weakened his courage. After witnessing Mercutios death, Romeo vows to slay Tybalt. And red-eyed fury may be my conduct now! Romeo says here how he is filled with anger and wants revenge, and he may behave with his anger now. Red-eyed, shows he is filled with anger and rage and that he is ruling with his heart and not his logic. Either thou, or I, or both must go with him. Romeo angrily says here that they will fight and one of them or both of them will die and join Mercutio. Romeo thinks this should happen as he has lost a friend and will fight, no matter what the outcomes is, to avenge Mercutio. Both outcomes of the fight will create a tragedy because Romeo will either die or be banished. Romeos revenge leads to a violent and tragic end to Tybalts life. Violence is introduced through Romeos hunt for revenge. Another example of revenge is when Tybalt spots Romeo at Juliets marriage party. He wants revenge and goes in search of Romeo to fight him. Boy shall not excuse his injuries that thou hast done me, therefore turn and draw. Tybalt wants to cause Romeo pain for intruding at Juliets party and will fight others to get to Romeo. This is shown when Tybalt ten kills Mercutio, which leads onto the next scene of revenge. This is also an example of the theme of inevitable tragedy. Shakespeare weaves inevitable tragedy into many acts in Romeo and Juliet. Shakespeare shows this immediately in the prologue as well as saying that the theme of inevitable tragedy will continue as the play goes on. A pair of star crossed lovers, (the phrase puts forward the fact that the two lovers are doomed from the start. The phrase means love is blind. This shows how the two lovers are in love, and this makes them do things that they would normally suggest other people to do otherwise.)

Housing Policy And Strategy Coursework Sociology Essay

Housing Policy And Strategy Coursework Sociology Essay The policy exchange think tank makes a compelling argument, for change is needed in such a time of economic uncertainty and Britains housing crisis could become stagnate and a generation could pass before resolve is found. The housing minister in England Grant Shapps said the proposal from the policy exchange was blindingly obvious but on the other hand Former Deputy Prime Minister Lord Prescott described it on Twitter as sanctioned gerrymandering (The Guardian Monday 20th August 2012 http://www.guardian.co.uk/society/2012/aug/20/sell-social-housing-fund-homes) I believe a lot of things have to go to plan for this to follow through, planning procedures, cost of production and lack of delays, its al well and good making this suggestion but I believe its slightly flawed, I do agree with aspects but with the overall plan a lot more research would need done. Hosing associations have come down very hard on this recommendation to create the largest social house building programme since the 1970s the National Housing Federation described the idea as fundamentally flawed, some working people cannot afford their own home and with this recommendation warns these people will be out priced even in the private market. National Housing Federation chief Executive David Orr said, It could effectively cleanse many towns of hard working people who simply cant afford the high prices of buying or renting privately'(Rural Services Network 21st August 2012 http://www.rsnonline.org.uk/community/flawed-plan-to-sell-social-housing) All government has flaws, no matter who is in place, the conservatives who are in a coalition with the Liberal Democrats at this time do not benefit the poorer parts of society. From the 1980s when Margaret Thatcher was in power it seemed to be the case with social policy the rich getting richer and the poor getting poorer, when Labour came back into power near the late 90s I believe they did their best to even out this unfair balance within social society, now that the conservatives are back in power they have not changed their ways, with this policy recommendation the poorest in society will unfortunately bear the effects of this. Labour claim that the tories are failing to build social housing for the poorest people, under coalition government new social build and has falling by 91%, from 35;600 to 3,305 so for this policy think tank to suggest that 170,000 homes could be built between 2011 to 2015 is a mad suggestion giving that this 91% fall could not just be a one off for one year. Labour believe lack of planning permission and funding may not cause an upsurge any time soon. Also giving that the coalition government cut the capital grant for social housing by 63% in 2010 so why the sudden change in creating the largest social building programme since the 70s? (http://www.guardian.co.uk/society/2012/aug/28/tories-failing-social-homes-labour) To back up the claim of this report not helping the poor, the report suggests that it will raise tenants standards of living but it does not highlight which tenants and which background they may come from, again John Prescott mentioned on twitter that the report amounted to trying to kick the poor out of the rich areas'(http://www.huffingtonpost.co.uk/2012/08/20/policy-exchange-report-social-cleansing-council-homes-new-builds_n_1809141.html). I know in Northern Ireland we have had a divide for many years but this report seems to be causing a divide of a different sort one that could eventually have major effects on society in the future. To back my evidence up more, Liberal conspiracy highlights how the recommendation would make the UK a miserable place to live, with conservative not noticing social housing the last couple of years why is there a sudden urge to become involved in it? It highlights 4 factors why this would make the UK a miserable place the first factor being that communities that are mixed are more at peace with themselves and could live in harmony in an easier way. The second factor being segregated communities make it harder for poorer people to commute to work and would cause a lot more congestion and emission of vehicle fumes. Third factor being that once the social housing is sold it is almost certain that all the money wont be re invested back into social housing and the final factor being that this could cause a political advantage when it comes to elections. All of this worries many parts of society who cannot afford such housing in the future. ( http://liberalconspiracy.org/2012/08/20/policy- exchanges-latest-idea-would-make-the-uk-a-more-miserable-place/) The policy exchange asks why this idea had never been thought of before why has no one ever suggested this? Well as Jules Birch of Inside Housing explains that it conflicts with policy in the regeneration sector in areas throughout England, it would affect social divisions within education with the sale of housed the good schools will become more socially divided and education opportunities will be missed by other children. Most importantly it completely conflicts with any government attempt to maintain mixed communities. (http://www.insidehousing.co.uk/inside-edge/6502506.bloglead?yearmonth=2012.08) From my own point of view politics destroy society even if a government aims to do good for society in England there is always going to be opposition to a good deed, I believe money is good but money can also mean greed. And selling the housing would generate a great amount but I would not be too sure if that money would be re-invested back into social housing. This can be really frustrating for people especially those with financial difficulties. Its obvious that the best quality homes are not going to be the cheapest and with the conservative ideology, people from poorer backgrounds cannot be confident with selling off such a large stock of social homes. For society to be equal compromise has to be made in terms of education, type of shops available, and essentially housing and for this document to possibly cause segregation in this area then government has to take a long look at themselves before passing this through Westminster. With a coalition not only one but two parties have to see eye to eye for clarity to be reached in this issue. Each constituency has different priorities, so MPs are voting in by how that area lives and what is needed in the area but since the coalition began some politicians have been caught in the middle of a storm, this is especially the case for some Liberal democrats such as Simon Hughes where his constituency is full of social housing and in the past he has had very strong views in this area. But his problem is not the conservatives but his own party colleagues who may back the proposals along with the conservatives, the problem for Simon Hughes is that there is support coming from Liberal democrats such as Andrew Stunnell so Simon may have a political mountain to face in the future. (http://www.guardian.co.uk/politics/wintour-and-watt/2010/nov/22/simon-hughes-council-housing) Each chapter that is highlighted in the policy is more of a statement of intent rather than a certainty, chapter one does make a valid point with a need for more social housing but is there only one solution? Chapter two states that the public does not agree with expensive social housing and want more homes, this is more a twist on words than the public demanding social housing to end. Being able to define expensive social housing in chapter 3 is a very vague term and for taking the expensive housing to be from the half way point of all properties I believe that this ideology to be wrong. The next chapter states that 20% of social housing is expensive is that really such a bad thing? Their proposal wouldnt really help expenditure costs or saving costs in the future. As for chapter six saying that there will be no negative effects. The way it says it could build 80,000 to 170,000 homes is a very vague statement it is a massive uncertainty. The final chapter says wider economic effects are positive I dont believe it is with the strategy that is set out and the fact that the policy think tank says that pushing reform though will help this process makes it even more laughable. This talk of the Big Society is a fairy tale story with the proposals to social housing and the impact of Welfare reform and the bedroom taxes which means people may have to downsize their property to they are not hit with an extra charge, there may be a problem in this area given the fact that there is a lack of single social housing occupancy so people will not be able to downsize and there is a problem with the imbalance between the North and south of England with the overcrowding taking place in the south and under occupancy in the North. A blog on the Red Pepper site highlights what they believe what is happening and what they see the future to be, a carefully planned PR operation by the Conservatives who dominate this Coalition to hide their real intentions of aggressively continuing and deepening the long-term assault on social housing and the welfare state that in many ways defined the Thatcherite project of neoliberalism. (http://www.redpepper.org.uk/how-the-conservatives-ru ined-social-housing/) It is as if the conservatives have always had this plan in the pipeline and it was just a matter of time before they unleashed their idea of a better future for society, but all of society does not agree. Overall it is clear to see my stance on this policy and my view of the possible future within society in England, common sense has to prevail at some stage, I do understand that there will be people who back this policy and have their arguments for this. Everyone is entitled to their opinion on this topic. At the same time I think it is a good thing that this was released because it has now become a hot topic and people are becoming more and more passionate about social housing, so even though I may not agree with the Think tank, they have at least put effort into the issue so it can become a serious issue and lots of debates will be held to resolve this issue. All this is possible but with another election not taking place until 2015, there may be scary times ahead for those who are the poorest in society.

American Beauty (1999) Summary and Analysis

American Beauty (1999) Summary and Analysis American Beauty tells the story of one mans search for happiness. The film introduces the audience to Lester Burnham, an ordinary- looking married man and father in his forties. Lester is in a loveless marriage. Lesters wife, Carolyn, is so wrapped-up in her real estate career that Lester often claims that Carolyn doesnt even acknowledge him. Furthermore, Lesters daughter, Jane, is completely distant, often claiming how pathetic she thinks her father is. Moreover, Lester has dedicated fourteen years to his occupation, and suddenly, he is in danger of losing his job due to downsizing. All of these factors dramatically effect Lester and culminate into feelings of desperation and vulnerability for him. Lester is therefore in search of an escape and a rebirth. He is seeking the slightest possibility of happiness. Throughout the story Lester is consistently reminiscing on his past; wishing he could have it back. In the beginning portions of the story, Lester, as the narrator, states that it is never too late to regain your past. The catalyst to this frame of thought is Janes friend, Angela. Lester feels excited by the thought that a teen-age girl thinks he is hot. Lester overhears Angela state that she would have sex with him if Lester would start working-out and build-up his body. This drives Lester to change himself completely. Lester, in desperate search of happiness , finds an escape in Angela. Much like a hormone-driven teenage boy, Lester thinks that if he can score with a bombshell like Angela, then he will be reborn. Lesters mission for happiness and escape is further perpetuated by his eighteen year old neighbor, Ricky. In Ricky, Lester sees his model for rebirth. Lester calls Ricky his hero and is in awe of Rickys confidence. Lester, then begins a transformation back to his stereotypical understanding of what a teenager is. Lester begins to work-out, smoke pot, and drink beer. Much like a teen, he rebels against responsibility by quitting his job and; therefore, bypassing his duties as a provider to his daughter and wife. Furthermore, Lester spontaneously, trades in his Mercedes automobile for a 1970s cherry-red Trans Am sports car. In addition, Lester pursues a job with the least amount of responsibility. He finds that job in a fast food restaurant. All of these actions are deemed necessary to Lester because this is the way to escape and thus achieving happiness. The first scene where the audience is introduced to Lesters transformation process is when he first spots Angela. Lester and Carolyn decided to come and support Jane at a school basketball game where she is to perform a dance at half-time. This scene is significant because it shows how Angelas sexuality motivated Lester to rebel against who he is. Furthermore, this scene exemplifies Lesters characteristics as a hormone-crazed male in search of sex. This frame of thought is associated more with teens than with men in their forties. The first two technical elements used to exemplify this scene are composition and camera movement. The scene begins with Lester and Carolyn already in the stands with the crowd. Angela, Jane, and the other cheerleaders enter the picture with right to left movement assisted by a panning camera shot of right to left. This foreshadows the unordinary actions that are about to occur. Almost immediately, into the dance routine, Angela is given an upward position in the frame elevated with dynamic composition. It is dynamic composition because there is movement (Angela dancing) within a fixed frame. By giving Angela an upward position within the frame this suggest Lester is first noticing her. As the scene continues, and Angela has Lesters full attention, Angela is shown moving towards the camera in another dynamic composition shot complemented by the camera zooming in on her. This gives the audience an idea as to the degree of attention that Lester is giving to Angela due to her sexuality. It also enhances her presence. The scene continues with a static composition shot of Lester. It is static composition because there is no movement within the frame. The camera then begins to zoom in on Lester. As the camera zooms, the crowd is eliminated and only Lester is shown in the frame. Furthermore, the camera focuses on Lesters eyes and makes them appear bigger than they actually are. This makes Lester look like an animal drooling at the mouth over something he desires. At this point, the camera performs a point of view shot showing what Lesters eyes are fixated on, and focuses on Angela. This, once again, displays the degree of enchantment that Angela has placed over Lester. Angela is also shown alone in the frame. This shows that in Lesters mind, only Angela and himself exist at this moment. Not even his daughter is of any relevance. The scene concludes with the camera then performing a shot-reverse-shot of Angela then Lester. This allows the audience to see that in Lesters fantasy, Angela is dancing erotically just for him and is paying as much attention to him as he is paying to her. It is important to note that Angela and Lester are never shown in the same frame in this scene. This suggest that there is some barrier that is between them such as the fact that Lester is desiring a girl that is his daughters age. Lighting is another technical element that adds to the effectiveness of this scene. When the camera performs a point of view shot from Lesters perspective to show the audience that he is fixated on Angela; Angela is shown by herself in the frame. As stated above, this is to show that Angela is the only object of Lesters attention. Lighting adds to this effect. Lighting is used to focus the audience on Lesters eyes and to show that he is being enchanted by what he sees. As Angela is shown alone in the frame, the background in the shot becomes completely black. There is a bright light shining on Angela. The source of the light is not clear, and is coming from above Angela. The lighting in the scene is high contrast and low key. It is high contrast because the difference between light and darkness is clear. It is low key lighting because Angelas shadow can be seen behind her and shadows can be seen on the rest of Lesters face, excluding his eyes.. The contributions that the lighting effect has in this scene are many. First of all, the light shining solely on Angela adds to the audience understanding that Angela is the object of Lesters attention. Secondly, light is usually affiliated with good and darkness with bad. The light compliments Angelas characteristics because she is a virgin. Since the source of the lig ht cannot be seen, there can be speculation that the light is one from Heaven, shining down on her to show her innocence. At the same time, Angela is trying to be somebody that she is not. She consistently claims throughout the movie that she is sexually experienced. The darkness in the background of the shot can be the foreshadowing of things to come if she continues on this path of lies. Even though she may be a virgin, unknowingly to Lester; Lester views her and is thinking bad thoughts. He is fixated with her sexuality, as shown through the dance routine his fantasy has Angela perform. Lesters thoughts which represent darkness, are shown as surrounding Angela and her innocence. Editing complements this scene by adding more definition to the relationship-to-be between Angela and Lester. The entire scene uses decoupage. It is decoupage because the cutting is fast paced which suggests an almost chaotic and imbalance perspective to the audience and at the same time it shows that the thoughts that are going through Lesters head are not ordinary, instead they are chaotic. Also, decoupage has a tendency to use close-ups. This scene has plenty of zoom shots of Angela and Lester. Furthermore, it is important to note that Angela and Lester are never shot together in the scene. They are individually shot in a shot-reverse-shot fashion. This suggest a disunity between the both of them. Again, something is separating the both of them, such as the age gap. Not including the absence of decoupage and ellipsis is important in this scene. Absence of decoupage requires a decelerated pace. A slower pace would take away from the chaotic sensation that decoupage brings and; therefore, would not reflect well on the relationship-to-be between Angela and Lester. Using ellipsis would require fast-paced cutting that would c ompare and contrast the actions occurring in this scene with another scene. This would disturb the scene and take away its effectiveness. By showing the degree of passion between Angela and Lester in his fantasy; the audience learns much about Lesters intentions and transformation. The usage of sound adds to the effectiveness of both Angelas moves and Lesters thoughts in this scene. The scene begins with Jane, Angela, and the other cheerleaders dancing to a wordless version of On Broadway. This is parallel diegetic sound because it relates to what can be seen on screen. The usage of this song is important to the theme of this movie. Lester is about to embark on a mission to be free. Lester is going to pursue happiness. In the same way, On Broadway is about pursuing a new experience. On Broadway speaks about coming to New York and being taken aback by all the lights and attractiveness of the city. In the same manner, Lester is about to be taken aback by an American beauty, Angela. Fu rther in the scene, through shot-reverse-shot fashion, only Angela and Lester are in the frame (they are shown separately); the song On Broadway and the crowd cannot be heard. This is an example of contrapuntal sound. Contrapuntal sound involves muting sound beyond what one would normally hear if he/she were in that scene. Using this devise adds to the audience understanding the amount of attention that Lester is giving Angela. Lester, in his fantasy, is so infatuated with Angela that it appears that he can zone-out all the other tremendous noise occurring during a basketball game. During Lesters fantasy, as Angela is dancing in an extremely erotic manner, touching her body all over, a slow and erotic song begins to play. The song has a romantic and Latin beat to it that intensifies the mood from the audiences perspective; providing clues as to what Lesters intentions are with Angela. This is an example of non-diegetic sound. It is sound that does not have its source in the image. The second scene of interest occurs when Lesters erotic dreams are about to become reality. Lester and Angela are in his house. Lester has confessed to Angela that he wanted her since the first time he laid eyes upon her . The scene begins with Lester laying Angela down on a couch so he could have sex with her. This scene is essential because Angela and her virginity is for the taking, but Lester comes to a realization and refuses to have sex. Lester transforms once again, from the teenage rebel he had become, back to the man he was. He came to understand, as most boys do when they become mature men, that sex is not the key element to happiness. Lester did want his past back. However, he wanted back the past that included the family he had lost. Composition and camera movement are used in this scene. As the scene begins, Lester has Angela and is laying her down on the couch. This is a dynamic shot with downward movement. It is dynamic because there is movement within a fixed frame. The downward movement implies an action that is not positive, such as Lester having sex with a teenager. Furthermore, the downward movement implies something lost, such as Angelas virginity and innocence. If they have sex , both of those will be lost forever. This shot is also a canted shot. It is a canted shot because Angela appears at a 45 degree angle in the frame. This suggest that things are bizarre and that Angelas point of view is slanted. A bizarre sex act is about to occur, and Angela is inexperienced, and doesnt know the first thing about why she should be having sex. As the scene continues, the camera pans from left to right and right to left following Lesters hands as they go up and down Angelas body. The camera movement intensifies the erotic feeling in the audience. The camera then moves to a dynamic crane shot , showing Lesters hands unbuttoning Angelas blouse. That shot is then followed by shot-reverse shot of Angela and Lester looking at one another. Angela, is given the low angle, looking-up at Lester, which implies that Lester is in control. This complements the idea that society considers it a macho action for the man to be in control. Still thinking under the mentality of a hormone-crazed teen, Lester feels good. It i s important to note that Lester and Angela are not shown in the same shot during these actions. This implies disunity and an ironic separation because they are about to engage in the most intimate activity two humans can share with one another. It is also important to note, that during the crane shots, Angela is consistently given the higher position in the frame. This implies that she is pure and innocent because usually good elements are given the higher position over bad elements (such as heaven being in the sky and hell down under). As Lester is prepared to begin the sex act, Angela reveals that she is a virgin. It is at this point that Lester realizes what he is doing and stops. This shot is a dynamic shot with a crane. It is as if, by some divine intervention, Lester came to realize the error of his ways before it was too late. The scene concludes with a dynamic shot of Lester apologizing to Angela and, for the first time in this scene, they are scene in the same frame. This time, Lester is given the higher position in the frame. This symbolizes that he has come to a realization and is wise. The usage of lighting in this scene implies many symbolic meanings. Throughout the entire scene Angela is shot with light. For example, when the scene begins, Angela is laid down by Lester on a couch. Angela is wearing a white blouse, the couch she is lying on is white, and the light from outside is dimly shining on her, emphasizing the fact that she is wearing white. The light and the color white represent purity: Angela is a virgin. On the other hand, Lester is shown with even less light. As the came ra follows his hands erotically going up and down Angelas body; Lesters hands are given the least amount light possible in order to emphasize the impurity aspect of what he is doing. The lighting in this scene is low contrast and low key. It is low contrast because the light used was dim and was rather gray. This implies a sense of mystery because the audience knows that Carolyn is on the way to the house to kill Lester. Also, the audience is unsure if Lester is going to go through with having sex with Angela. It is low key because both Angelas and Lesters shadows can be seen. Editing is very significant in this scene. Decoupage is used throughout this scene. Decoupage implies that there will be fast-paced cutting. This is absolutely necessary in this scene in order to add to the excitement of the scene. Angela and Lester are at the point of no return. It is not clear what is going to happen. Fast paced cutting accelerates the speed of the scene, as almost to provide the audience with excitement. In this case, the kind of excitement that a teenage boy, or Lester, in this case, would feel before having sex. However, unlike the previous scene, this scene uses an ellipsis. This takes place when Lester is rubbing his hands around Angelas thighs. The scene cuts to Jane and Ricky. Both of them are about to run away to New York. The ellipsis occurs to show the audience what has caused Jane to do this. Lester never paid attention to Jane. Instead, he focused on her friend. All Jane wanted was atte ntion from her dad, but Lester was preoccupied with being irresponsible and chasing a girl. The scene then switches back to Angela and Lester. It is important to note that Angela and Lester are never shot in the same frame while sex is still a possibility between the both of them. Instead, they are shot in a shot-reverse-shot fashion. When Lester realizes the error he has made, both of them are shot in the same frame as a two-shot showing unity and resolution over the dilemma. Sound is used heavily in this scene. As the scene begins non-diegetic sound is used. This sound has no source in the image. The sound is music played by a piano and chimes. The music gives the audience a sense of the erotica that is occurring on the screen between Angela and Lester. It also serves a connector to Lesters fantasies. Whenever, Lester fantasizes, an erotic song is used. This time, his fantasy is about to come true. The music comes to an abrupt end when Angela reveals that she is a virgin. Suddenly, Lester realizes that he cannot have sex with a teenager. The ending of the music symbolized the conclusion of that fantasy as well as marked his return to manhood. Throughout this scene, it was raining outside. If you were in the scene you would be able to hear raindrops. But not in this case. This exemplifies the usage of contrapuntal sound. The raindrops were not heard during this scene. This gives the audience an idea of the amount of concentration that Lester was, once again, giving Angela. While Angela was around, nothing else mattered to Lester. Lesters inability to deal with difficult situations, combined with his need for freedom and lack for responsibility, appear to have been too much. Unfortunately, he realized that too late.

Importance of the Connecticut Compromise (Great Compromise) in the Crea

Importance of the Connecticut Compromise (Great Compromise) in the Creation of the American Constitution After America was recognized as an independent country from England, the new republic went through almost twenty years worth of trial and error to find a government that would satisfy the needs of the citizens, the states, and the central national government. The most memorable, and influential, action of this time would have to be the Connecticut Compromise, proposed Roger Sherman, following the proposal of the Large and Small State plans at the Constitutional Convention of 1787. This Compromise directly affected the amount of representation from each state, and created the government system we are familiar with today. In Tindall and Shi’s â€Å"America,† the reader is denied the opportunity to have a complete understanding of both the Virginia Plan (representing the large states) and the New Jersey plan (representing the small states.) In order for the people of today to comprehend their government, a detailed historical account of how our government came to be is an important factor. Given a brief explanation, the reader is only vaguely introduced to the concepts that there were disagreements in how our country should be run in the beginning. More emphasis is given to the outcomes and effects of the Connecticut Compromise than why the Compromise was needed in the first place. The Virginia Plan, introduced by James Madison, suggested for the need of representation based upon a states population, including a states African American slavery population. Thus, it was deemed the Large State plan, since it obviously favored states with heavy population. Tindall and Shi explore this, but leave many questions unansw... ...ponses to questions from "everything from heavy-handed threats and poker-faced bluffs to heartfelt pleas for accommodation, from candid avowals of interest to abstract appeals for justice" (Rakove). The Tindell and Shi obviously felt the need to leave this out of the textbook because the main issue hanging over the delegates head was the issue of slavery. The new government was tested by its own strengths and weaknesses before a Constitution was ever written at the Convention. The young country could have been torn apart over issues such as representation and slavery during the summer of 1787 in the city limits of Philadelphia. Instead, the delegates were able to work together to form a government that would appeal to the people of our past, and the people of our future. For over 225 years, this has worked, with only few minor details needing rearranging.

Seattle Sonics On-Line Communities :: Internet Technology Chat Essays

Seattle Sonics On-Line Communities My first thoughts and reactions to on-line communities are I'm not interested; only people who are true technology enthusiasts use on-line communities; and on-line communities are used primarily for entertainment. Obviously my relationship with on-line communities is apparent - I really have not had much experience. I use email to keep in touch with family and friends and my experiences using DaMoo in this English class certainly qualify for experience, but I know that researching NBA basketball on-line communities will begin to demonstrate to me what is available. My initial assumptions and imaginations about on-line communities are formed by personal preferences in how I choose to communicate, limited knowledge and understanding, and most significantly limited experiences. I use email to communicate for a variety of purposes. I will send a brief message to somebody I intend to call or write a letter to very soon to let them know I am thinking about them. I also use email to send information that would be more beneficial to see in text than hear as a voice message such as emailing a student in any of my classes at CSUN about an upcoming assignment. However, email is not my first choice of communication. For example, I just received an email from a friend of mine in Oregon who I have not heard from in many months. She sent me a lengthy and involved email about what has been happening with her and her family. As I was beginning to email her back I stopped to instead write her a letter. Using a chosen note card and handwriting a letter conveyed a more personal approach to the correspondence. Of course, I email many people often, but there are instances where I feel that communicating via email is not as personal and thoughtful. Although I do suggest that I lack much experience with on-line communities, the work I have been doing in this English 305 class with DaMoo has begun to alter my feelings of dissociation with on-line communities. I can not continue to have the preconception that on-line communities are used primarily for entertainment unless I consider talking on-line about a web article with Michael Day's class solely entertaining. Simply being able to discuss readings, work, and ideas with students and teachers who are in Illinois while I am in a California classroom is both fascinating and helpful.

Early Sartre: Unsatisfactory Account of Alterity :: Philosophy Philosophical Essays

Early Sartre: Unsatisfactory Account of Alterity ABSTRACT: This paper critically examines the way in which Sartre dealt with the problem of alterity in his early works, proposing that Sartre presented an unsatisfactory account of alterity in his first philosophical work entitled The Transcendence of the Ego, though his study of imagination offers ample opportunities to re-examine the question of alterity and to arrive at a more adequate formulation of the way in which the self relates to the other. I therefore begin by demonstrating that the Transcendence of the Ego perpetuates the Cartesian tradition where the self is defined primarily in terms of thinking-that is, self-consciousness and immanence. Next, I turn to the Sartrean Psychology of Imagination to find another way of conceptualizing the problem. I inquire into his general theory of the imaginary consciousness defined as a 'picture consciousness' and argue that it reduces the alterity of the imaginary object to sheer absence. As such, the theory of imagination does not allo w us to bring the fundamental character of alterity to light. Still, we uncover a more adequate way of dealing with alterity in the context of the imaginary life. I show that the notion of the 'picture itself' allows us to conceptualize alterity as the radical withdrawal of the other. Finally, I make evident that the imaginary subject is necessarily divided between itself and itself as another and due to that internal split, can grasp the alterity of another person. The first properly philosophical work written by Sartre-The Transcendence of the Ego (1) -is an investigation into the problem of otherness, of alterity or-to use Sartre's terminology-of transcendence. Sartre develops the notion of transcendence in a radical opposition to that of immanence i. e. of a uniform and homogenous sameness. His ultimate aim is to arrive at the notion of immanence purified of any transcendent elements and to use that notion as a clue for his definition of subjectivity. That is to say, to the question: "What am I?" Sartre would reply: "I am an immanence without transcendence. I am a pure stream of consciousness without any contents. I am an absolute transparency without opacity. I am no more than the temporal unity of my life-which means-a pure self-contained flow that no alien element can interrupt or contaminate". The idea of pure self-transparent subjectivity has a long history behind it. It originated in the philosophy of Descartes and was further developed by Husserl.

Financing

On this basis, CDC has set a strong foundation as one of the largest (by both sales and production value) confectionery companies in Vietnam and aims to leverage through expansion of our reach and product strategy into daily use products to become one of the largest food & beverage companies in Vietnam. The overall goal is to meet the daily demands of our consumers. Vision: â€Å"FLAVOR YOUR LIFE† CDC creates life's flavor through wholesome, healthy, nutritious and convenient foods. Mission: Kid's mission for consumers is to identify, anticipate and meet the demands of our consumers with food, flavor and beverage products.This includes the current range of products and looks to expand further into beverages, condiments, instant foods, processed foods, eats and health supply to become a full range, food & beverage company. Our goal is to provide products that are market leading in quality, healthy, satisfying and conveniently available all our consumers. Financial: As predicted , 2012 has proven to be a very challenging year for the country as a whole and businesses in particular. GAP growth was lower than expected, inflation remained high and consumer confidence and purchasing power were reduced to marginal growth levels.These factors resulted in making it difficult for all businesses to realize their growth strategies, including us at CDC. However, despite very challenging economic environment of the past 12 months, CDC have successfully completed Stage Three of our four part growth strategy. CDC aimed for â€Å"Profitability through Efficiencies†, and they realized that objective in 2012. However we are not stopping there. They are continuing to channel our resources into our core food business and invest in our distribution and supply chain networks.Our primary goal continues to be striving for improved efficiencies which can drive profit by achieving optimal operating performance. To date, our results in this area have been impressive. They gen erated a profit of VEND 490 billion in 2012 as against VEND 349 billion the previous year. Significantly, our ROE increased from 7. 2% to 9. 1%. II. THE BODY Financial accounting is concerned with reporting to external parties such as owners, analysts, and creditors. These external users rarely have access to the information that is internal to the organization, nor do they specify the exact information that will be presented.Instead, they must rely on the general reports presented by the company. Therefore, the reporting structure is well defined and standardized. The ethos of preparation and the reports presented are governed by rules of various standard-setting organizations. Furthermore, external users generally see only summarized or aggregated data. In contrast, managers of a business oftentimes need or desire far more detailed information. This information can sometimes take on familiar formats. Subsequent chapters will reveal typical examples of budgets, segment income repor ts, and so forth.A fundamental awareness of the financial accounting processes and resulting financial statements is a vital prerequisite to understanding the framework for these typical managerial accounting reports. In addition, managers usually request reports that are tailored to specific decision- making tasks. These reports are apt to become more â€Å"free formed. † Managerial accountants must be able to adapt their generalized knowledge of accounting to develop customized data and reports that are logical and support sound management processes. Managerial accounting information tends to be focused on products, departments, and activities.It necessarily crosses over a broad range of functional areas including marketing, finance, and other disciplines. Many organizations refer to their internal accounting units as departments of strategic enhance, given their wide scope of duties. Managerial accounting information is ultimately based on internal specifications for data accumulation and presentation. These internal specifications should be clear and consistent. Great care must be taken to insure that resulting reports are sufficiently logical to enable good decisions. Specific reporting periods may be replaced with real-time data that enable quick response.And, forecasted outcomes become critical for planning. Further, cost information should be disseminated in a way that managers can focus on their business components segments. . Features of useful management accounting information in CDC. The features are required in order for management accounting information to be useful, mainly in making decisions. The information must be: relevant, understandable, timely, comparable, reliable and complete and last with cost benefits features. A) Relevant. The management needs to consider only the relevant information. The information must be relevant to decision making in process.We can understand simple, relevant information is a part of information that con sequences in different decision being made for a particular activity. The piece of information have to be able to effect decision that has to be made. Relevance accounting information is the compilation of a company's financial dealings. CDC present accounting information to internal and external business stakeholders for creation decisions. Relevant to investors, creditors, and others for investment, credit, and similar decisions, accounting information must be capable of making dissimilarity in a decision.Relevant in sequence should have predictive value, feedback value, and timeliness. Relevant information helps decision makers make predictions about future; it has Predictive Value. Relevant information also helps decision makers confirm or accurate previous prospect; it has Feedback Value Most companies must present accounting information according to national accounting standards; generally accepted accounting principles (GAP) symbolize the most trustworthy accounting standards .GAP requires accounting information to include qualitative characteristics on which business stakeholders can rely. B) Understandable. The second feature of management accounting information is that it can be understood by the user of the information. The information clear, simple and easily understood by the manager. This is because most managers do not have a financial or accounting background. Therefore, it is reasonable for the management accountant to use simple terms that can be understood by the management to guarantee that the information is used to make accurate decisions.Long winded information will only be puzzling and may cause erroneous decisions to be made. This implies the expression, with clarity, of accounting information in such a way that it will be understandable to users – who are generally assumed to have a reasonable knowledge of business and economic activities Accounting information and financial tenements should be prepared in such a way as to facil itate understanding by users of the financial statements. Information about complex matters should be presented, if important or material.Users of information and financial statements are assumed to have a reasonable knowledge of business, economy, and accounting and to be willing to study information to gain a reasonable level of financial expertise. C) Timely. A piece of information is Just useful to the management if it is received in a timely manner. If Kid's the management accounting information is received late, the correct actions cannot be taken or the decision made will no longer be of value. D) Comparable. Accounting information must be comparable. Kid's management accounting information is often used by the management to make comparisons.Accounting information and financial statements should be equipped in such a way as to assist assessment of entity information during time and also alongside information from different, but similar, entities. Comparability results when di fferent enterprises apply the same accounting management to similar events. Compliance with international accounting standards helps to enhance comparability. ) Reliable and Complete. KID'S management accounting information is always associated with the future. However, it cannot be 100% accurate. It only has to be accurate for a decision within a relevant range.Thus, important and useful information during particular period cannot be left out. This is to ensure that the information is reliable as well as complete. Reliability is the quality of information that authorized users to depend on it with assurance. This means it is verifiable, has faithful representation, and is reasonably free of errors and bias. Representative closeness refers to resplendence or agreement between a measure or description and the phenomenon that it purports to represent. That means the numbers and imagery represent what really existed or happened.Accounting information and financial statements should be prepared in such a way that they are free from material error and bias. That is that CDC represent faithfully that which they either hold themselves out to represent or could be reasonably expected to represent. F) With Cost- benefit Features. Kid's the preparation of information will certainly incur cost such as the costs of collecting, analyzing and interpreting the data obtained. Thus, it is important that the information can bring returns that cover the costs involved. In other words, the value of the information obtained must be more than the costs of obtaining it.The information must be useful before it can produce results. All in all, the accounting information is too particular, will enlarge the risk of investor decision- making, therefore the formation of the happening of internal control is leap to influence the entire capital market competence and capital market financing capacity. Thus, accounting information must allow the reader to recognized, so that it can be used pr operly. 2. Planning. CDC must plan for success. What does it mean to plan? It is about deciding on a course of action to reach a desired outcome. Planning must occur at all levels.First, it occurs at the high level of setting strategy. It then moves to broad-based thought about how to establish an optimum position to maximize the potential for realization of goals. Finally, planning must give thoughtful consideration to financial realities/ constraints and anticipated monetary outcomes (budgets). A business organization may be made up of many individuals. These individuals must be orchestrated to work together in harmony. It is important that they share and understand the organizational plans. In short, everyone needs to be on the same page. As such, clear communication is imperative. ) Strategy CDC should invest considerable time and effort in developing strategy. Employees, harried with day-to-day tasks, sometimes fail to see the need to take on strategic planning. It is difficult to see the linkage between strategic endeavors and the day-to- day corporate activities associated with delivering goods and services to customers. But, strategic planning ultimately defines the organization. Specific strategy setting can take many forms, but generally includes elements pertaining to the definition of ore values, mission, and objectives. Core values: An entity should clearly consider and define the rules by which it will play.Core values can cover a broad spectrum involving concepts of fair play, human dignity, ethics, employment/promotion/ compensation, quality, customer service, environmental awareness, and so forth. If CDC does not cause its members to understand and focus on these important elements, it will soon find participants becoming solely â€Å"profit-centric. † This behavior leads to a short-term focus and potentially dangerous practices that may provide the seeds of self-destruction. Remember that management is to build business value by making the right decisions, and decisions about core values are essential.Be aware that the Institute of Management Accountants (AMA) is a representative group for the managerial accounting profession. The IMAM has established a set of ethical standards for its members that are part of the core values for the profession. Imam's overarching ethical principles include: Honesty, Fairness, Objectivity, and Responsibility. Many IMAM members have earned the CAM (certified management accountant) and CFML (certified financial manager) designations. These certificates represent significant competencies in managerial accounting and financial management skills, as well as a pledge to follow the ethical precepts of the ‘MA.Mission: CDC attempt to prepare a pithy statement about their mission. Such mission statements provide a snapshot of CDC and provide a focal point against which to match ideas and actions. They provide an important planning element because they define Kid's purpose and direct ion. Interestingly, some organizations have avoided mission, in fear that it will limit opportunity for expansive thinking. For example, General Electric specifically states that it does not have a mission statement, per SE. Instead, its operating philosophy and business objectives are clearly articulated each year in the Letter to Shareowner, Employees and Customers.In some sense, though, Gee's tag line reflects its mission: imagination at work. Perhaps the subliminal mission is to pursue opportunity wherever it can be found. As a result, GE is one of the world's most diversified entities in terms of the range of products and services it offers. Overall, the strategic structure of CDC is established by how well it defines its values and purpose. But, how does the managerial accountant help in this process? At first lance, these strategic issues seem to be broad and without accounting context.But, information is needed about the returns that are being generated for investors; this a ccounting information is necessary to determine whether the profit objective is being achieved. Actually, though, managerial accounting goes much deeper. For example, how are core values policed? Consider that someone must monitor and provide information on environmental compliance. What is the most effective method for handling and properly disposing of hazardous waste? Are there alternative products that may cost more to acquire but cost less to dispose? What system must be established to record and track such material?All of these issues require accountability. As another example, ethical codes likely deal with bidding procedures to obtain the best prices from capable suppliers. What controls are needed to monitor the purchasing process, provide for the best prices, and audit the quality of procured goods? All of these issues quickly evolve into internal accounting tasks. B) Positioning. An important part of the planning process is positioning CDC to achieve its goals. Positionin g is a broad concept and depends on gathering and evaluating accounting information.Costumer/Profit analysis and scalability: A subsequent chapter will cover cost/volume/profit analysis. It is imperative for managers to understand the nature of cost behavior and how changes in volume impact profitability. Methods include calculating break-even points and determining how to manage to achieve target income levels. Managerial accountants study business models and the ability (or inability) to bring them to profitability via increases in scale. Global Trade and Transfer: The management accountant frequently performs significant and complex analysis related to global activities.This requires in-depth research into laws about tariffs, taxes, and shipping. In addition, global enterprises may transfer inventory and services between affiliated units in alternative countries. These transactions must be fairly measured to establish reasonable transfer prices (or potentially run afoul of tax an d other rules of various countries involved). Once again, the management accountant is called to the task. Branding / Pricing / Sensitivity / Competition: In positioning a company's products and services, considerable thought must be given to branding and its impact on the business.To build a brand requires considerable investment with an uncertain payback. Frequently, the same product can be positioned as an elite brand via a large investment in up-front advertising, or as a basic consumer product that will depend upon low price to drive sales. What is the correct approach? Information is needed to make the decision, and management will likely enlist the internal accounting staff to prepare prospective information based upon alternative scenarios. Likewise, product pricing decisions must be balanced against costs and competitive market conditions.And, sensitivity analysis is needed o determine how sales and costs will respond to changes in market conditions. Decisions about positio ning Kid's products and services are quite complex. The prudent manager will need considerable data to make good decisions. Management accountants will be directly involved in providing such data. They will usually work side-by-side with management in helping correctly interpret and utilize the information. It is worthwhile for a good manager to study the basic principles of managerial accounting in order to better understand how information can be effectively utilized in the decision process. Budgets. A necessary planning component is budgeting. Budgets outline the financial plans for an organization. There are various types of budgets. Kid's budgeting process must take into account ongoing operations, capital expenditure plans, and corporate financing. Operating Budgets: A plan must provide definition of the anticipated revenues and expenses of CDC, and more. Operating budgets can become fairly detailed. The process usually begins with an assessment of anticipated sales and procee ds to a detailed mapping of specific inventory purchases, staffing plans, and so forth.These budgets oftentimes delineate allowable levels of expenditures for various departments. Capital Budgets: The budgeting process must also contemplate the need for capital expenditures relating to new facilities and equipment. These longer-term expenditure decisions must be evaluated logically to determine whether an investment can be Justified and what rate and duration of payback is likely to occur. Financial Budgets: CDC must assess financing needs, including an evaluation of potential cash shortages. These estimates enable companies to meet with lenders and demonstrate why and when additional financial support may be needed.The budget process is quite important (no matter how tedious the process may seem) to the viability of an organization. Several of the subsequent chapters are devoted to the nature and elements of sound budgeting. 3) Directing. There are many good plans that are never re alized. To realize a plan requires the initiation and direction of numerous actions. Often, these actions must be well coordinated and timed. Resources must be ready, and authorizations need to be in place to enable persons to act according to the plan. By analogy, imagine that a composer has written a beautiful score of music.For it to come to life requires all members of the orchestra, and a conductor who can bring the orchestra into synchronization and harmony. Likewise, the managerial accountant has a major role in moving business plans into action. Information systems must be developed to allow management to maneuver the organization. Management must know that inventory is available when needed, productive resources (people and machinery) are scheduled appropriately, transportation systems will be available to deliver output, and so on. In addition, management must be ready to demonstrate compliance with contracts and regulations.These are complex tasks which cannot occur witho ut strong information resources provided by management accountants. Managerial accounting supports the â€Å"directing† function in many ways. Areas of support include costing, production management, and special analysis. A) Costing. A strong manager must understand how costs are captured and assigned to goods and services. This is more complex than most people realize. Costing is such an extensive part of the management accounting function that many people refer to management accountants as cost accountants. But, cost accounting is only a subset f managerial accounting applications.Cost accounting can be defined as the collection, assignment, and interpretation of cost. Subsequent chapters introduce alternative costing methods. It is important to know the cost of products and services. The ideal approach to capturing costs is dependent on what is being produced. Costing Methods: In some settings, costs may be captured by the Job costing method. CDC might consider tracing cos ts and assigning them to activities (e. G. , training, client development, etc. ). Then, an allocation model can be used to attribute selected activities to a Job.Such activity-based costing systems are particularly well suited to situations where overhead is high, and/or a variety of products and services are produced. Costing Concepts: In addition to alternative methods of costing, a good manager will need to understand different theories or concepts about costing. In a general sense, these approaches can be described as absorption and direct costing concepts. Under the absorption concept, a product or service would be assigned its full cost, including amounts that are not easily identified with a particular item, such as overhead items moieties called burden.Overhead can include facilities depreciation, utilities, maintenance, and many other similar shared costs. With absorption costing, this overhead is schematically allocated among all units of output. In other words, output ab sorbs the full cost of the productive process. Absorption costing is required for external reporting purposes under generally accepted accounting principles. Some managers are aware that sole reliance on absorption costing numbers can lead to bad decisions. As a result, internal cost accounting processes in CDC focus on a direct costing approach.With direct costing, a unit of output will be assigned only its direct cost of production (e. G. , direct materials, direct labor, and overhead that occurs with each unit produced). Future chapters examine differences between absorption and direct costing. B) Production. Successfully directing an organization requires prudent management of production. Because this is a hands-on process, and frequently involves dealing with the tangible portions of the business (inventory, fabrication, assembly, etc. ), some managers are especially focused on this area of oversight.Managerial accounting provides numerous tools for managers to use in support o f production and logistics (moving goods through production to a customer). To generalize, production management is about running a lean business model. This means that costs must be minimized and efficiency maximized, while seeking to achieve enhanced output and quality standards. In the past few decades, advances in technology have greatly contributed to the ability to run a lean business. Product fabrication and assembly have been improved through virtually error-free robotics.Accountability is handled via comprehensive software that tracks an array of data on a real-time basis. These enterprise resource packages are extensive in their power to deliver specific query- based information for CDC. BOB (business to business) systems provide data interchange with sufficient power to enable Kid's information system to automatically initiate a product order on its vendor's information system. Logistics is facilitated by radio frequency identification processors embedded in inventory tha t enable a computer to automatically track the quantity and location of inventory.MM (machine to machine) enables connected devices to communicate information without requiring human engagement. These developments ultimately enhance CDC efficiency and the living standards of customers who benefit from better and cheaper products. But, despite their robust power, they do not replace human decision making. Managers must pay attention to the information being produced, and be ready to adjust business processes in response. Inventory: For a manufacturing CDC inventory may consist of raw materials, work in process, and finished goods.The raw materials are the components and parts that are to be eventually processed into a final product. Work in process consists of goods that are actually under production. Finished goods are the completed units awaiting sale to customers. Each category will require special consideration and control. Failure to properly manage any category of inventory can be disastrous. Overstocking raw materials or overproduction of finished goods will increase costs and obsolescence. Conversely, out-of-stock situations for raw materials will silence the production line.Failure to have goods on hand might result in lost sales. Subsequent chapters cover inventory management. Popular techniques include Just-in-time inventory management and economic order quantity. Responsibility Considerations: Enabling and motivating employees to work at peak performance is an important managerial role. For this to occur, employees must perceive that their productive efficiency and quality of output are fairly measured. A good manager will understand and be able to explain to others how such measures are determined.Direct productive processes must be supported by many service departments (maintenance, engineering, accounting, cafeterias, etc. ). These service departments have nothing to sell to outsiders, but are essential components of operation. The costs of servi ce departments must be recovered for a business to survive. It is easy for a production manager to focus solely on the area under direct control and ignore the costs of support tasks. Yet, good management decisions require full consideration of the costs of support services.Many alternative techniques are used by managerial accountants to allocate responsibility for CDC costs. A good manager will understand the need for such allocations and be able to explain and Justify them to employees who may not be fully aware of why profitability is more difficult to achieve than it would seem. In addition, techniques must be utilized to capture the cost of quality, or perhaps better aid, the cost of a lack of quality. Finished goods that do not function as promised cause substantial warranty costs, including rework, shipping, and scrap.There is also an extreme long-run cost associated with a lack of customer satisfaction. Understanding concepts of responsibility accounting will also require o ne to think about attaching inputs and outcomes to those responsible for their ultimate disposition. In other words, a manager must be held accountable, but to do this requires the ability to monitor costs incurred and deliverables produced by defined areas of accountability (centers of responsibility). This does not happen by accident and requires extensive systems development work, as well as training and explanation, on the part of management accountants. ) Analysis. Certain business decisions have recurrent themes: whether to outsource production and/or support functions, what level of production and pricing to establish, whether to accept special orders with private label branding or special pricing, and so forth. Managerial accounting provides theoretical models of calculations that are needed to support these types of decisions. Although such models are not perfect in every case, hey certainly are effective in stimulating correct thought. The seemingly obvious answer may not always yield the truly correct or best decision.Therefore, subsequent chapters will provide insight into the logic and methods that need to be employed to manage these types of business decisions. 4) Controlling. Things rarely go exactly as planned, and management must make a concerted effort to monitor and adjust for deviations. The managerial accountant is a major facilitator of this control process, including exploration of alternative corrective strategies to remedy unfavorable situations. In addition, a recent trend is for enhanced internal controls and mandatory certifications by Coos and Scoffs as to the accuracy of financial reports.These certifications carry penalties of perjury, and have gotten the attention of corporate executives. This has led to greatly expanded emphasis on controls of the various internal and external reporting mechanisms. CDC has a person designated as controller (sometimes termed â€Å"comptroller†). The controller is an important and respecte d position within CDC also the largest corporations. CDC control function is of sufficient complexity that a controller may have hundreds of purport personnel to assist with all phases of the management accounting process.As this person's title suggests, the controller is primarily responsible for the control task; providing leadership for the entire cost and managerial accounting functions. In contrast, the chief financial officer (SCOFF) is usually responsible for external reporting, the treasury function, and general cash flow and financing management. In CDC, one person may serve a dual role as both the SCOFF and controller. Larger organizations may also have a separate internal audit group that reviews the work of the accounting and treasury units.Because internal auditors are reporting on the effectiveness and integrity of other units within a business organization, they usually report directly to the highest levels of corporate leadership. A) Monitor. Begin by thinking about controlling a car. Steering, acceleration, and braking are not random; they are careful corrective responses to constant monitoring of many variables like traffic, road conditions, and so forth. Clearly, each action is in response to having monitored conditions and adopted an adjusting response. Likewise, business managers must rely on systematic monitoring tools to maintain awareness