A Principal of a Suburban School and Disadvantaged Students Essay

A Principal of a Suburban School and Disadvantaged Students - Essay Example Teaching is a noble profession which demands a responsible approach in every aspect of its planning and delivery. It is important that a teacher is aware of his or her ethical responsibility for delivering quality knowledge. In my teaching career with adult ESL learners in..., I realized that for adult learners to acquire maximum knowledge from the teaching sessions, their complete psychological involvement in the learning processes must be ensured. My experience shows that the exhaustive nature of the subjects that I taught makes the students lose attention in due course. I found it as a challenge to keep their attention focused on the learning process. So as to face this challenge, I employed an innovative approach by trying to make the learning process enjoyable. I included a number of activities within the teaching methodology which was integrated with the learning objectives. Activities like games and group activities were tried which made sure that the learners while enjoying t he process were more comfortable engaging in the learning process. The activities were given a competitive nature to entertain the students and to maintain their attention. Prizes were given for the winners, which retained their interest.For long sessions, activities involving physical movements were incorporated. Short icebreakers and warm up activities involving quick movements helped to keep the energy levels maintained. I have found these very useful as it brings in a cheerful atmosphere in the classroom. However, this activity has the limitation that it demands adequate space and facility.

Airline marketing Research Proposal Example | Topics and Well Written Essays - 4000 words

Airline marketing - Research Proposal Example In fact, Dubai is known as the business hub of Middle East. Even though Dubai witnessed rapid growths during the latter part of twentieth century, a national airliner was a dream until 1985, despite having an excellent airport. Dubai had been used as the stopover on routes between Europe and Far East during the 70’s and early part of 80’s. The business savvy Dubai royal family has realized potential of airline business during this period and they decided to exploit it. Thus the initial works for the formation of the company EA has started in 1985. †Because of Dubai's unique political structure, Emirates could be described as both government-owned and privately held, though most considered it state-owned. It was required to operate independent of government subsidies, however, apart from $10 million in start-up capital† (The Emirates Group History). It is difficult to consider EA as a private or public company because of the unique political and administratio n system prevails in Dubai. The royal family is responsible for Dubai administration and at the same time, they are engaged in many other private businesses like EA. In 1974, three years after independence, the rulers of the UAE decided to establish a joint flag carrier: Gulf Air. However, a tense relationship between the airline and the Dubai government existed ever since its inception, as the latter re fused to give in to Gulf Air’s demands to abandon its open-skies policy. In reaction, Gulf Air reduced frequencies and capacities to and from Dubai by more than two thirds between 1984 and 1985 without advance notice. Since foreign carriers proved unable or unwilling to fill the gap, Dubai’s then ruler, Sheik Mohammed bin Rashid Al-Maktoum, convened a team of experts – headed by Maurice Flanagan and later joined by Tim Clark and the ruler’s then 26- year old son, Sheik Ahmed bin Saeed Al-Maktoum – to devise an emergency plan. The group’s rec ommendation to set up a home carrier for Dubai was quickly accepted by the ruler, but he imposed two conditions: The new airline should meet the highest quality standards and there would be no additional capital injections from the government other than the agreed USD 10 million start-up capital (Knorr and Eisenkopf, p.1). EA was formed in 1985 under the chairmanship of Sheikh Ahmed bin Saeed Al Maktoum, the nephew of the ruler of Dubai. Maurice Flanagan has taken charge as the managing director of the new airline. The first Emirates flight took off on October 25, 1985, from Dubai to Karachi. â€Å"Thereafter, Emirates Airlines reached Delhi and Mumbai. The airline launched services to Colombo, Chaka, Amman and Cairo in 1986. It kicked off non-stop services to London Gatwick in 1987 and also added Frankfurt, Singapore and Male to its network later on† (Emirates Airlines). Within nine months from the beginning operation, EA became profitable. Even though chairman Sheikh Ahmed bin Saeed Al Maktoum was only 27 years of age at the time, of taking charge of the airliner, he succeeded in converting EA into one of the most prominent airliner in the business with the company of Maurice Flanagan. As mentioned earlier, the differences with Gulf Air, motivated the Royal Family of Dubai to give take the growth of EA as a challenge. The Royal family allotted lavish funds for the initial expenditure, and took the growth of EA

Factors that influenced the change in management accounting

Factors that influenced the change in management accounting This chapter will review the relevant literature and the understanding of the traditional role of the management accountant. The chapter will begin with an understanding of the concept of management accounting. This provides a background for discussion of the traditional role of management accountant. Finally, a review of all the factors that may influence on the role and promoted the change of the role are explored. 2.1 Accounting Accounting is a process of identifying, measuring and communicating economic information to permit informed judgements and decisions by the users of the information (Wallace, 1997, p.220) The history of accountancy has progressed in combination with civilisation and commerce. The literature provides evidence that Paciolo in 1494 founded the concept of accounting by publication of Summa de Arithmetica. He presented accounting in methodical form that became a science later on. The definition suggests that accounting is about providing economic information to others and it relates to the financial or economic activities of the organisation. Accounting information is identified and measured by the way of a set of accounts or double-entry bookkeeping. 2.1.1 Management accounting Management accounting is that part of accounting which provides decision making information to managers for use in planning and controlling operations (Seal at all, 2006). The term of management accounting is defined by numbers of authors (Shank, 1989, Back-Hock, 1992, Nanni at all, 1992) in that management accounting provides information to develop performance measures and includes all planning and monitoring in an organisation. Simon et al., (1954), cited by Jarvenpaa (2007) described the role as the traditional role of management accounting. The role was an operational scorekeeping where accounting information was used to satisfy the organisations reporting obligation. 2.1.2 The rise and fall of management accounting The arrival of Johnson and Kaplans publication Relevant Lost: The rise and fall of management accounting (1987) plays an important role in the direction that teaching and research may adopt in the near future. JK states that the decline of management accounting began in the 1920s when most of the management accounting techniques known today were practically developed. According to JK the fall of management accounting was mainly due to the ever-increasing cost of implementing a detailed and efficient internal product cost system. JK argued that management accounting techniques had not change since 1920s. Up to 1980s many countries enjoyed operating in protective environments. Oversees companies were limited to operating in the domestic market with barriers to communication, geographical distance and sometimes protected markets (Drury, 2003). Since 1980s many organisations have changed and adapted new techniques. Organisational change had an impact on management accounting change. Cost allocation has been the most debated topic in man acc. Up to the 1960s standard costing was promoted by academic and professional organisations and was viewed as the key management accounting tool in cost control (Bailey, 2006). According to Allott (2000) the post war area was characterised by rational expectations about human behaviour and beliefs in linear progress, upward mobility and equal opportunity. The 1970s brought new changes to management accounting and standard costing relevance that began to focus more on efficiency . In the large organisations the accountability of standard costing was questioned. Robert S. Kaplan in his Accounting Review argued that cost accounting was developed between 1850 and 1915. He argued that up to 50s big corporations used cost oriented techniques (Knortz, 1990) but then they started to focus more on consumers and their role in a business. Due to changes in manufacturing and business environment, volume based costing is no longer appropriate because direct labour and material expenses no longer dominate product costs. In response to this issue activity based costing system was introduced that brought huge success to Japanese management accounting (Ezzamel, 1994). Each organisation must also consider the cultural and social setting before any alterations to the ABC are successful (Lowry, 1993, Ezzamel, 1994, Otley, 2008). In summary, the change of management accounting outlined by Johnson and Kaplan (1987) seem to be across management accounting literature (Otley, 1985, Noreen, 1987, Drucker, 1990, Ezzamel, 1994, Fry et al., 1998, Otley,2008). Jonson and Kaplan did raise important question about management accounting and helped organisations to re-evaluate the importance of having an accurate management accounting system. 2.2 Traditional role The concept of accountant was introduced in Italy around the eleventh century. At the same time the first society of accountants was establish here in Italy. In 1669 every accountant must be a member of the college before being allowed to practice (Woolf, 1986, p.162). 2.2.1 The typical stereotype The traditional role of accountant is often called the bean counter stereotype. Holland (1973) develops a theory on this subject. He classifies people into six categories. The accountant relates to the conventional type giving an overall good impression, decent, dealing with computations in the organisational and business field. He linked the work that accountant does to the type of person the accountant is. The close link was found by Bougen (1994, p.321) using various personal characteristics and different tasks. The stereotypical accountant was defined based on the tasks carried out. 2.2.2 The Bookkeeper/Traditional Management Accountant The old inaccurate image of stereotype was seen as quiet, boring and without original thoughts. The study on this negative image by Beardslee and ODowd (1962) was seen the accountant as a Victorian bookkeeper spending most of the time at the desk and on a ledger without contact with the outside world. Simon (1954) in his studies classified the role as scorekeeping, problem solving role and attention directing. According to Friedman and Lyne (1997) the scorekeeping focuses on compliance reporting and attention directing focuses on control issues. The problems solving role associated with decision-making and providing managers with relevant information. Feeney and Pierce (2007) stated that their role did not relate to the business, had lack of creativity and very limited level of decisions. Accountants were involved in working with budgeting, variance analysis and traditional accounting. Over the past 30 years management accountant had a clear but narrow view that management accounting information could help to improve profitability. They believed that managers from other departments did not understand the importance of accounting information and all available date they held in the accounting systems. At that time, management accountants were proved of their role and be able to educate their non-financial managers about the benefits of using this management accountants were traditionally seen as an independent person who had narrow knowledge how management accounting information could improve profitability and efficiency of the organisation. Nanni et al (1992) point out that traditional management accountants have tended to focus on a product-oriented rather than a process-oriented performances. There is some evidence that accountants have had little interests in any organisational changes even they had skills to bring some changes. For example, it was accountants who insisted on the implementation an activity-based costing system (Foster and Gupta, 1989) or product life-cycle costing system. 2.2.3 Accounting lag Johnson and Kaplan (1987) criticised management accountant for their inability to innovations and this was viewed as an accounting lag .Kaplan (1984) in his study about accounting lag proposed that accountants should develop a research strategy to meet new demands for planning and control information. He suggested that there was little innovation since 1920. Accounting lag need to be minimized to keep accounting information relevant to all changes occurring over time. 2. 3 Pressures for Changes The literature identifies some relevant factors that impact on the role of management accountants including: 2.3.1 Advances in Manufacturing and Globalisation Companies have invested heavily in new manufacturing technology such as computer aided manufacturing (CAM), Computer Aided Design (CAD), and flexible manufacturing systems (FMS) (Buggerman and Siagmulder) The new manufacturing technologies have impacted on traditional managing accounting systems and !Consequently it is argued that management accounting systems have to change when manufacturing systems change With respect to product costing and overhead costs, tracking thousands of individual products can be overwhelming. Traditionally, Labour hours were used as a basis for an overhead allocation. It is perhaps less suited as products made through automation would be charged an insufficient overhead rate. The competitive pressure on firms and the shift in many industry sectors from cost led pricing to price-led costing (Nixon, 1998) and globalization are just some of the many factors that are influencing the escalating expenditure on RD and New Product Development that most companies must now incur. 2.3.2Competition Pre 1980s many countries enjoyed operating in protective environments. Oversees companies were limited to operating in the domestic market with barriers to communication, geographical distance and sometimes protected markets (Drury 2003) However manufacturing companies were open to sever pressure from competition from oversees competitors that offered high quality products at low prices. To be successful in competition against these companies they had to advance and adopt to change and find a competitive weapon to compete against world class manufacturing companies. As a result of highly competitive market, consumers expectations, changes in tastes and attitudes, companies must now have the flexibility to cope with consumer demands for greater variety and improvements, shorter life cycles etc. 2.3.3 Advances in manufacturing technology Evolution of management accounting information technologies and ERP systems in particular have been a fundamental catalyst in I.T. change and traditional management accounting techniques have had to keep in line and pace with these rapid advancements. ERP can have significant implications for management accountants. As noted by Granlund and Malmi (2003) the link to management accounting appears important since one set of benefits from integrated systems is assumed to flow from easy and fast access to operational data, management accounting being essential for conveying such data in a managerial relevant and usable form. Also when major scale changes regarding information systems occur, logic of accounting becomes exposed to evaluation and possible changes. As ERP is a totally integrated information system it merges together all data from manufacturing department to sales division and the integrated data flows immediately through the system(). As a consequence of this integration accountants have had to learn to work with this new system, and to look at the business as a process rather than in divisions which has led to more team work and greater cross functional communication and co-operation. On the other hand there is evidence suggesting the accounting professionals are developing a broader role for themselves. Accountants are becoming less in charge of data gathering and more data interpretation and consulting kind of work. ERP has eliminated several number crunching assignments as its already done by the system thus leaving more time for accountants to expand their capabilities. Their role can be enhanced by becoming advisors and internal consultants to other managers. With the implementation and running of ERP systems accountants have gained a more active role in the maintenance and management of the IT area and eroding into activities and responsibilities typical of the I.T. area. Caglio (2003) states that As a consequence of the intro of ERP systems, accountants have experienced a phenomenon of Hybridization deriving from their set of practices and legitimized competencies 2.3.4 Changes in organisation structure Changes in manufacturing technology, globalisation and fierce competition have lead to changes in the structure of the organisation. Companies have focus on downsizing, delay ring management activities and outsourcing support services. Technology advances in flexible manufacturing robotics automated production and computerised engineering and planning are affecting the markets raising the quality of products and services while lowering and eliminating stock levels (Baily 2006) Conclusion Chapter 3 3.1 Change is a contextual process Burns and Vaivio (2001) described change as a complex and contextual process. They introduced three perspectives on change. The first perspective explores the idea that what sometimes appears to be change, may not actually be the change (DCU thesis). Change could be an illusion or kind of organizational mirage and often can be seen as positive phenomenon. But sometimes management accounting change could lead to substantial problems such as unforeseen conflict (Malmi, 1997; Kasurinen, 1999; Granlund, 2001). The second perspective provides a debate about the logic of change. Any changes including management accounting change is not planned, but is viewed as a part of reality and neutral activity. The final perspective point out that management accounting can be viewed as phenomenon. Therefore change may be presented as a centrally driven effort where the management plays an important role. For example in the case of mergers and acquisitions occurring, new rules will be introduced and/or modified. This can happen deliberately or unconsciously. Deliberate changes could occur due to resistance within the acquired organisation (Burns and Scapens 2000) Changes may be unconscious when rules are simply misunderstood or are inappropriate to the circumstances. 3.2 Management accounting change Management accounting change has become an increasingly popular focus for research in management accounting in 1990s due to implementation of activity-based costing( Innes and Mitchell, 1990), activity-based cost management ( Friedman and Lyne, 1995), life cycle costing (Shields and Young, 1991) and target costing (e.g. Dutton and Ferguson, 1996). Recent research has debated whether management accounting has changed, has not changed or should be changed. (Burns and Scapens 2000) Whether management accounting has changed or not, that the environment in which management accountants operate certainly has changed with advances in information technology, change in organisation structure and stiffer competitive markets. The understanding of management accounting change constitutes much more than the selection of what may be perceived as being optimal accounting systems and techniques, followed by a technical process of implementation. (Burns et al book) Selecting and using the correct management accounting techniques and the technical aspects of performance are important, but there are also behavioural and cultural issues to be understood in relation to change implementation and change management. The main focus on management accounting change is on understanding the processes involved in the implementation of management accounting change and the complexities of, and difficulties involved in, changing management accounting systems, techniques and roles. Burns (1999) suggest that many organisations have routines in place and new changes introduced will lead to the change of the nature of the organisation. In the early 1980s a project, called the Production Cost Control Project was set up to improve the flow of acc info in Omega Plc. The project had failed because the operating managers saw the business in terms of producing-based meanings and routines. The divisional accountants viewed the business as financial term and regarded PCCP as a means of introducing accounting-based routines. Sulaiman and Mitchell (2005) carried out study on management accounting change in Malaysian manufacturing companies. After gathering all information a four types of change had occurred. The two types occurred due to new technique introduction and two concerned existing management accounting modification. The research found that management accountant classified the level of management accounting change into five generalised components. 3.3 Institutional theory 3.3.1 Institution Institutional theory is a theoretical framework that became more relevant in research of management accounting change. In accepting this theory there is no universally agreed definition of an institution. Scott (1995) describes instutions are social structures that have attained a high degree of resilience Burns and Scapens (19990 defined institution as a way of action of commonness which is surrounded in the habits of a group of people. 3.3.2 Institutional framework as a rules and routines concept Development of the framework began by looking at the way in which order is achieved through rules and routines. The framework perceive management accounting to be a rules and routines constituted by established habits. (Kim Soin, 2002). Hodgson (1993) defined habits as self-actualizing dispositions or tendencies to engage in previously adopted form of action. Habit is a personal action where routines involve group of people as components of institution. Routines play an important role in an organisation in which management accounting was viewed as a rule concept where management accountant performed routine tasks. Rules may be became implemented through the establishment of routines and vice versa. Therefore the reproduction of roles and routine will persist over time and the routines of management accountants may be changed. The process of change may develop new routines which over time could be institutionalised. In the organisation routines can be adapted very quickly over the time. Human behaviour in the organisation is based on repeating actions to comply with rules and routines as they provide an organisational memory and represent the basis for the development of the behaviour (Kim Soin, 2002). Guerreiro, R at al (2006) used habit, routines and institutions to illustrate how accounting practices can turn from habit to institutions through routines. They concluded that all institutions are structured on the basis of take-for-granted habits and routines, succeed during a certain period and are realised in a form of normative rules. 3.3.3 Taken for granted According to Scapens (2006) organisations react more slowly to changes than individuals as they removed form every day activities in some way. He observed that over time, management accounting can contain a structure that shows the way organisations thinking and acting which is widely taken for granted. Management accountants were viewed as routine features in the organisation and they simply taken for granted as the way things are. Some researches of institutionalism criticised the framework as it overplays its emphasis on constancy at the expense of focusing on institutional change. Quattrone and Hopper (2001) explained how management accounting can be influenced by an organisation or by individuals. Individualism argues that an organisation changes when individual actions modify the organisation. They introduced the concept of drift for constructions of accounting change. The authors replaced the word change with world drift. Quattrone and Hopper (2001) choose drift as to represent accounting change as incomplete attempts at organising and emphasise that human elements that situate accounting change is not a harbour to the change. They argued that accounting change was also promoted by technical and inscribed elements. In a recent study of change in management accounting Busco at all (2007) organised the notion of change within key dimensions. The key dimensions were evaluated in terms of the ratio and forms of change as well as evaluation over space and time of change. They carried out a case study to investigate those key dimensions in the Middle-East Gas and Oil Company (MEGOC) as a large corporation operating in the oil and gas industry. They found that change can only happen due to incompleteness that exists within an organisation. Busco at all (2007) concluded that management accounting change is a theoretical space which, possibly more than many others in management and organizational studies, intersects and interacts with the broader knowledge area of the social sciences, sociology and philosophy of knowledge and science and technology studies Conclusion Chapter 4 4.1 Management accountant as hybrid accountant The term hybrid accountant emerged in the literature from around 1995 as its role was focused on product stream. Burns and Baldvinsdottir (2005) studied a concept of new role of management accountant as hybrid accountant by examining a multinational pharmaceutical company in the manufacturing division. Their study found that the number of hybrid accountants increase with development of team relationship building while routine accounting role disappearing. Two types of hybrid accountant were found from their study: finance manager and finance analyst were the finance manager was involved in strategic issues and the finance analyst was involved with day to day activities. According to Miller et al (2007) hybrid is defined as new phenomena produced out of two or more elements normally found separately. The discussion in the literature around hybrid accountant has developed in business partner direction. 4.2 Business partner role It has been noted in the literature that management accountant have become more and more involved in business processes (Sathe, 1982, Keating and Joblonsky) and have demonstrated a strong business understanding (Feeney, 2007, Burns at all, 1999). Hopper (1980) found that principal task of accountants was to act in a service role rather than a bookkeeper. He found that majority described their lore as the service role and only few called themselves as the bookkeeper and preferred the management accounting tasks to be centralised. Grnalund and Lukka(1998) presented the transformation from bean counter to business-orientated management accountant position. The transformation occurred with the increasing decentralization of the management accounting function. They concluded that those two roles are very different and a person can not act in both roles. Some evidence emerging in the literature that transformation of management accountants to business partner started at the top by the busi ness and profit centre managers became more depended on accountants. Managers used their help as the guidance to run their business (Siegel, 2003) and they expect from accountants a better business understanding and more flexibility (Pierce and ODea, 2003). Burns and Baldvinsdottir (2005) concluded that it is necessary for management accountants to have a broad range of business skills with their basic technical skills. 4.3 Professional skills of management accountant ( subheading needed) As processes have changed and accounting has adapted over time to meet the needs of ever changing business, management accountants have been required to change their skills. (Fleming 1999) They are projected to be forward thinking business forecaster s who add value to the entity and not just highlighting whether the targets have been met (Burns and Yazdifar) Traditionally management accountants spent time on preparing standardized reports. Today the shift has moved towards analyzing, interpreting and providing information for decision making purposes. (Roberta et al 2009) These skills include traditional as well as soft skills that these management accountants posses in order to contribute positively to the tasks that are acquired to perform as part of their role (Jones and Abraham 2007) A recent study by Freeny and Pierce 2007 looked at management accountant skills and asked both managers and management accountants to rank skills in order of perceived importance. Ethics and honesty were rated highly by both parties. Managers value the unbiased and objective perspective offered by management accountants- the financial numbers cannot afford to be skewed in favor of a certain standpoint Accuracy is also crucial. A simple error in calculation could amount to millions of Euros, which could lead to a wrong decision (Siegal 2000 )As part of Management accountants role converging towards hybrid accountants as business partners, honesty is good but they have to take into account a bit of cop on (Freeny and Pierce 2007) and process the commercial knowledge required on their behalf to get the job done. For many businesses, critical thinking, problem solving and analytical skills are essential tools. It is an important skill of management accountants to think critically and to be good at problem solving. They need to be able to step back and look at something outside of the box (Siegal 2000) people can be a wizard at spreadsheets, can manipulate data effectively but can they figure out whether the information in front of them is reasonably or realistic (Freeny and Pierce 2007) Accounts have to be able to think logically in a business setting. They cant just learn off and memorize what to do in different situations. Creativity is also important, to be able to step aside and show some innovation and ideas to problems. In the study by Freeny and Pierce management accountants actual ratings in relation to interpersonal/ leadership and communication skill set fell below managers expectations. These are classed as fundamental skills and a necessary to have the ability to take on a complex subject and turn it into easily understandable language and be able to explain it to managers and other non accountants. you guys can be geniuses with your spreadsheets but there isnt that many of you that can sit down at the meeting and share information. A key responsibility in compiling reports for use is that the input is based from other personnel throughout the organization. Good personnel skills are needed to approach these managers and request information. Problems could arise where managers believe management accountants can adjust their targets and cause problems. This requires substantial interpersonal skills to close the communication gap. It is evident that management accountants must prepare and equip themselves for their new role in line with changing business demands. Professional accounting bodies must update and modernize their training and education curriculum to guarantee that todays management accountants can cope with new information technology systems, strategy and business partner role. (Burns and Yazdifar) As many of the new accounting roles do not necessarily need a management accountant there is a threat posed to the profession. For example if an engineering firm is seeking for a new business manager they might seek engineers who encompass business knowledge with an accountant qualification rather than a fully qualified management accountant. To combat this threat accounting educators should develop curriculums that are less dominated by traditional management practices and focus on management accounting in a modern light and equip students with the skills necessary and useful to provide a value-added service. Carcello et al (1991) conducted a survey of comparing student expectations to that of accounting professionals anticipations. Students included in the sample were within six months of graduating and professional accountants were in the work place for 1.5 years to 3.5 years. Four questions of the survey pacifically related to skills essential as a practicing accountant. (A) Technical Knowledge, (B) C computer Skills, (C) Verbal and Written Communication skills, (D) Interpersonal skills. Respondents had to rank the skills on a five point scale. The results of the survey showed that professionals and students had similar views as to the importance of technical knowledge and computer skills. Students perceived communication skills and interpersonal skills as more important than professionals. Carcello et al (1991) concluded that this is a positive result as both communication and interpersonal skills are essential attributes of the accounting profession. Oswick et al (1994) conducted a survey on the perception of public accounting skills held by uk students with accounting and non accounting career aspirations. The perception of a traditional accountant being dull and lacking in social skills is detained with non accountant students. In Oswicks study these non accounting students perceived empathy and social styles as less important skills necessary than accounting students. Interpersonal skills were also rated lowly as perceived important by students not interested in accountancy. Students interested in accountancy did place a higher weighting on interpersonal skills and view the accountancy profession as a more interactive and social profession. From the surveys conducted on skills required by accountants it is evident that there has been as increased weighting on the soft skills acquired by management accountant. Such evidence had had implications for accounting educators. It is necessary to enable students and for faculty to remain abreast of the changes taking place in the profession and to identify key Accounting Skills needed for success. (Russell et al 1999) Chapter 5 Methodology 5.1 Introduction The purpose of this chapter is to elaborate on the research methodology that was used in this dissertation. The beginning of this chapter refers to the objective of the research and is followed by the process of selecting the research method. This chapter also considers the limitations of the chosen research method. 5.2 Objective As outlined in the introduction chapter the main purpose of this dissertation is to investigate the change of management accountants over time. The researcher wishes to identify the traditional role of management accountants and compare to the modern role of management accountant. The authors also seek to explore the factors that promoted the change. A number of researches have already been carried out on business partner or hybrid accountant role and this has resulted a significant availability of information regarding this area. However, there is a lack of examination in some areas that the research will explore. 5.3 Chosen methodology In order to achieve the research objectives it is necessary to choose an appropriate research approach. Tsetsekos (1993) outlined that the research methodology is very important as it specifies the information requirements for the successful completion of a research project. This dissertation is based on a secondary research that includes a critical review of prior literature. Secondary data consists of both quantitative and qualitative data. 5.3.1 Secondary Data Literature review A comprehensive review of the literature was conducted in chapter one, two and three. Literature review helps the reade

Themes In African Creation Stories :: African Culture Essays

Themes In African Creation Stories Like all cultures, African cultures inevitably had to deal with the issue of "How did we get here?" To answer this pressing question, the people invented stories that reflect the values, morals, and norms of their individual societies. When one examines these stories, one can gain insight into what these cultures were like. "An African Cosmogony" tells of how the world was created through a powerful being named Bumba, who regurgitates the sun, moon, stars, and the first nine living creatures. One of the values that appears in this story is the responsibility of each person to do his fair share for the community. Each of the nine animals plays its role by creating more creatures to populate the world. For example, the small fish, Yo, brings forth the world's fish, while the beetle creates insects. This theme is further exemplified by the three sons of Bumba, who each try to do their part to complete the earth. However, one learns that one should not try to do more than one is capable of, as Chedi Bumba does, or the results will not be favorable. Bumba also makes it clear that those whose behavior is detrimental to the community have no place in the community. For instance, Tsetse, lightning, is chased away for being a trouble-maker. Bumba sums up this sense of community by saying, "Behold these wonders. They belong to you." The earth is both the property and responsibility of every creature. Lastly, the respect each person should have for the dead is shown through the ants, created by Nyonye Ngana. These creatures "went searching for black earth in the depths of the world and covered the barren sands to bury and honor their creator." "An African Story of the Creation of Man" takes a much different approach to explaining the origin of humankind. It tells of how the creator Juok molded each race from the colored clay of that region. Juok then provided humans with the things necessary to fully enjoy and appreciate life. Among these gifts were two legs, arms, ears, eyes and a mouth. This story depicts the perfection of humans in the sense that they are fully equipped with everything needed for practical purposes. It serves to make people value what they have and their ability to perform many tasks. The regurgitation theme is continued in "Egyptian Cosmogony and Theogony.

Australian visions Essay

Different Australian visions are often portrayed in various texts and motion pictures. Australian film Strictly Ballroom 1992 is a great example as the director uses very over-the-top and theatrical style of filmmaking to present a humorous story that reflects various ideals in Australian society with cinematography and film techniques. The movie not only showcases the persona of the underdog especially through the character of Fran, but also illustrates the concept of multiculturalism and the idea of achieving dreams on the land of Australia, which are all concepts that relates to different aspect of Australian visions. On the other hand the poem ‘My country’ written by Dorothea McKellar, expresses other ideals of Australia that are more directly related with the land. Through the use of poetic techniques such as metaphor the poet was able to depict both the natural danger and beauty of the nation that are also valued as important part of Australian visions. One of the main focuses of the movie Strictly Ballroom is the characteristic of the underdog, a term that is closely associated with Australian values. The belief of giving everyone a fair go is fully expressed through the story arc of Fran, whom like the ugly duckling was transformed into something beautiful by the end of the movie. This concept is expressed through the Baz Luhrmann’s portray of this character. The juxtaposition between her first appearance and her performance at the end fully showcases Fran’s role as the underdog. This is reinforced with her red dress and the lighting used during the ending of the movie. Differs to other contestants’ clothes that looked superficial and over-the-top, the authentic colour of red used for Fran made her stood out as a glamorous, confident and beautiful woman, which is completely different to her seemingly unattractive first appearance from the start of the film. This is further on supported by the lighting of the movie, which not only focuses on her and Scott’s dance, but also stresses the affect of the red costume, making the dress almost a dramatic symbol of her successful transformation and achievement within this film. On the other hand, the impact of her appearance also fully represents Australian’s idealisation of the underdog. Another theme of Strictly Ballroom is the idea of multiculturalism as this movie depicts the transformed modern society that accepts and embraces cultural differences.  This is expressed through the use of music in the film. For most part of the movie the music used is traditional ballroom scores or Australian classic songs such as ‘time after time’, which makes the simple instrumental Spanish music played in Fran’s house stood out. This not only illustrates the differences between Fran and Scott’s background but also puts the audience into the character’s shoes to experience another type of dancing and culture that exists on the land of Australia. This concept is again strengthened at the last scene of the movie when all the audiences joined with Scott’s parents and danced together. The long shot that presents the unified crowd combines with mid shots that focus on specific people like Fran’s father who has different background reinforce the positive connotation of multiculturalism. This also presents Strictly Ballroom as a movie that mirrored the value of contemporary Australian society, which is all about acceptance and embracement. The pursue for dream is a concept that is highly valued in Australia and the movie Strictly Ballroom relate this idea with the notion of overcoming fear and the challenge of authority. The focus on lines such as â€Å"A life lived in fear is a life half lived† shows the importance of this in relation to the character’s will of achieving their goals. However their desire is often dishearten by the dancing federation. The continuous use of low angle shots and the lack of music playing when characters such as Barry Fife talked establish their state of power, which the main characters have to conquer. This also made the scene from end of the movie highly symbolic. With the success of Scott and Fran’s performance, there was a high angle shot depicting a falling Fife who tumbled with the trophies on the table that contrasted with the previous use of low angel shots. This scene not only served as a comic relief for its audience but also represents the downfall of the authority, stressing the significance of this confrontation in terms of the Scott and Fran’s accomplish of their dream. In context of this film, these ideas reflect the possibility of reaching one’s goal in Australia. Just like the persona of the underdog this also relate to the stereotypical notion that this land typify a sense of hope and opportunity. My country written by Dorothea Mackellar is a poem that illustrates both the natural beauty and danger of Australia, depicting very different visions of the same nation in comparison to Strictly Ballroom. The poet’s repeated usage of various stones to describe the nature  scenery of this country not only stresses the authenticity of those features, but also made the stones a metaphor for the land’s flawlessness. This is seen through lines such as ‘An opal-hearted country’ and ‘Sapphire-misted mountain’, which continuously reinforce the genuine notion of beauty in Australia. On the other hand Mackellar also uses personification to describe the danger of this land. Lines such as ‘Her beauty and her terror’ and ‘her pitiless blue sky’ strengthen the image of the threating nature environment, giving the readers a real sense of fear and adoration for the poet’s country. Even though this text shared limited similari ty with Baz Luhrmann’s Strictly Ballroom, it still manages to express visions and depictions of Australia that is highly valued in this nation.

Agriculture, Solution to Nigerian economy Essay

Agriculture is one of Nigeria’s most powerful tools in addressing its goals of creating more employment, better public health, and greater economic growth. The transformation of agriculture would stimulate small- and medium-sized industries that are in fact the engine of economic growth. The need to focus on agriculture stems from the fact that the sector accounts for 70 per cent of the people in the rural areas, the growing demand for food and, more importantly, the about 44 per cent contribution of agriculture to Nigeria’s Gross Domestic Product (GDP). In order to achieve economic transformation, it would require more investments in agricultural research and development and the development of infrastructure. Nigeria needs to build its defence against biological threats to crops just as is being done for the military. Agriculture in Nigeria in recent decades has been a neglected sector and the gains have been constrained by weak institutions and inadequate infrastructu re. These constraints are well known, less known are the limited application of technologies, the low skill base in the sector, and its aging population. The young are fleeing rural areas and the production side of the sector. Similarly, financial institutions view the agricultural sector as risky addressing and so it receives a very small portion of commercial credit. Getting the young interested in agriculture and developing a supportive financial system to facilitate the access of farmers, traders, and processors to credit could go a long way in several national needs. Effort should be made in Nigeria to depend less on development partners, to move from comparative agricultural production to competitive production, to improve human capital, and to tap into the vast human resources available – the youths – for development. Government should also make efforts in repositioning agriculture as a prime mover for Nigeria’s growth and development. The transformation of ag riculture would bring many benefits to the country. Such benefits could include the reduction in the level of unemployment and conservation of foreign exchange, among others.

The Aviators essays

The Aviators essays Summary of story: The Aviators is a historical fiction book about the Vietnam war. The book starts in the Republic of South Vietnam at the Pleiku Air Force base. Lieutenant John S. Oliver Jr. is contacted by the Green Berets, he meets a Captain named Father Lunsford they develop a new plan for extraction. The new plan is to use two Gun ships and two Skids, a Gun ship is a Huey Helicopter with two M-60s, a 40mm grenade launcher and two rocket pods and a Skid is a Huey Helicopter with no weapons and is designed to take many people, the plan calls for the team to choose two fake landing points and one real one. The Gun ships will clear each fake landing point and the Skids will touch-and-go each fake then stop to take the team on at the real one. When Oliver leads the team of helicopters to pick-up Fathers A-team the Viet-Cong manage to shoot down one of the skids, Oliver orders all the Gun ships to unload as much ammo as they can, so they will be light enough to take on the remaining p eople, however Oliver didnt make his helicopter light enough and when he tries to clear the tree line the helicopter tears itself apart, and crashes. Most of Olivers men survive the crash and the remaining members of the A-team meet up with them, Father is too hurt to command the team so he gives command to Oliver. Oliver manages to get the team home safely, but is badly injured he has been shot three times and has never taken any pain-deading drugs because we wants to be fully conscious. Then Oliver is taken to a Hospital in Germany where he is awarded the Silver star and the Purple heart with four oak leaf clusters ( the highest award for injuries suffered in combat ). Then Oliver is flown to the states where he takes a job as General Bellomans Aide-de-camp and he is also promoted to captain. Oliver is trying to h...

Bees essays

Bees essays Bees are insects that are thought to be aggressive and harmful. However, they can show you either their bad or good side depending on how you treat those intelligent insects. In other words, if you leave them in peace they wont harm you, but if you try to threaten their kingdom you will suffer a lot from their sharp stings. People forget everything about bees when they eat their healthy product that they work very hard to produce. The amazing things that can catch anyones attention, especially the one who studies those insects, are how well organized they are, the system of communication and the life itself in the hive. These small insects somehow share those attributes with human beings. Some philosophers and scientists say that bees have taught the human beings how to be organized in their lives. In other words, bees society is well organized. Everyone in the hive has a work to do and he is responsible for it. For example, every morning is a busy day for the bees because they start to work some collect food, some make bees wax and other are responsible to take care of the queen also they dont get bored from doing the same work every day. However, if we imagine a huge company in a busy morning and compare it with the bees society we will find some common things like everyone plays a role in fulfilling the goals and if he doesnt do his work correctly there will be a kind of lateness or fault in the companys process. Regarding to the idea of organization bees society is hierarchical. It consists of a leader, which is the queen, and her job is to lay eggs and if there were two queens in the hive then one must be dismissed because there will be a kind of confusion between the members of the colony. Moreover, the queen eats special food calls royal jelly1 an ...

3 Types of Problems with Complex Phrasal Adjectives

3 Types of Problems with Complex Phrasal Adjectives 3 Types of Problems with Complex Phrasal Adjectives 3 Types of Problems with Complex Phrasal Adjectives By Mark Nichol In each of the following sentences, an error pertaining to hyphenation results in a faulty phrasal adjective. Discussion and revision explain and demonstrate how to solve the problem. 1. The company appeared to violate federal law by offering high-interest rate loans in states where such loans are prohibited. This sentence describes rate loans of a high-interest nature, but that’s not the intent of the statement. The phrase â€Å"high interest rate† serves as a phrasal adjective describing the type of loans in question, so those three words should be hyphenated together: â€Å"The company appeared to violate federal law by offering high-interest-rate loans in states where such loans are prohibited.† Alternatively, the sentence can be relaxed: â€Å"The company appeared to violate federal law by offering loans at high interest rates in states where such loans are prohibited.† (Note that no hyphenation occurs in â€Å"high interest rates† because here, high and interest do not modify rates; rather, high modifies â€Å"interest rates.† 2. A robust â€Å"think outside the box† process is needed to establish and sustain this vital dialogue between management and the board. The writer has enclosed â€Å"think outside the box† in scare quotes, apparently on the assumption that the phrase is an obscure idiom that needs to be emphasized as such, but it is familiar to the point of clichà © and therefore doesn’t merit any special treatment. But in this sentence, it is a phrasal adjective, so the four words should be linked with hyphens: â€Å"A robust think-outside-the-box process is needed to establish and sustain this vital dialogue between management and the board.† (If scare quotes were merited, the marks would serve to visually unify the phrasal adjective, so hyphenation would be redundant.) 3. Production environment access management controls can often be improved by providing user access based on role and title. It is technically correct to hyphenate the noun-cum-adjective stack that begins this sentence, but such a laboriously extended phrasal adjective is clumsy. Simplify such a construction by altering the syntax with insertion of prepositions, as in the first example above: â€Å"Controls for access management in the production environment can often be improved by providing user access based on role and title.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:Cost-Effective vs. Cost-EfficientBody Parts as Tools of MeasurementMay Have vs. Might Have

Entreprenuership (course) Essay Example | Topics and Well Written Essays - 2750 words

Entreprenuership (course) - Essay Example Furthermore, with the improvement of technology and increasing competition caused due to economic liberalization and globalization, the assumption which holds that fostering entrepreneurship will enhance a country’s competitiveness seems to be valid like never before. According to Shane and Venkatraman (2000), entrepreneurship is an act of being an entrepreneur or one, who discovers, exploits, and assesses the opportunities of developing new products or services, innovative production process, new strategies or exploring new markets. Often, entrepreneurship is discussed under the entrepreneurial functions, entrepreneurial factors, entrepreneurial behaviour and entrepreneurial initiatives. Friijs, Paulsson and Karlsson (2002), stated that entrepreneurship mainly relates with the functional activities which include innovation, coordination, capital supply, uncertainty bearing, making decision and allocation of resources. Entrepreneurs have always been the strong contributor in most of the theories related with distribution, production and growth. The role of entrepreneurs in driving the economic growth of a country can be best described with the help of theory of long waves by Joseph Schumpeter. According to Schumpeter (1942), "Everyone is an entrepreneur when he actually carries out new combinations". Finding out new combinations pertaining to the factors of production can be cited as the entrepreneurial discovery that ultimately becomes the fuel of economic development. According to the author, the new combinations are better approaches to fulfil customer needs, developing new products and creative destruction to some extent. Now based on the notion of creative destruction, the theory of long waves (regarding the economic growth and business cycles) has been formulated. The theory states that a business cycle comprises of creation of new products and services along with the implementation of new s trategies. These phenomenons ultimately lead towards the

What_is_the_marketing_research_and_is_it_useful Essay

What_is_the_marketing_research_and_is_it_useful - Essay Example Understanding the concept of marketing research and its critical importance was the major objective of the current report. It was found that market research entails both advantages and disadvantages. However, advantages outweigh the disadvantages and as a result, market research proves to be a crucial and necessary part of marketing programs conducted in an organisation. Market research transforms raw data into meaningful intelligence. According to American Marketing Association (2014), market research can be defined as a function that links customer, consumer and public to companies and marketers through multiple information mediums. This information is further used for distinguishing and defining numerous marketing problems or threats and opportunities. Various applications of this information include generation, refinement and evaluation of marketing actions, monitoring of marketing performance and facilitation of enhanced understanding and knowledge of marketing. Market research targets the specific information required to address the above issues, design unique methods for collecting data and information, manage as well as implement the collected and filtered data and prepare results and strategize the implications into beneficial action plans (Andreasen, 2002). Market research is conducted in two major forms, pure or basic research and applied research. Basic research is implemented when a researcher wants to discover new information or knowledge. After conducting the research, proper usage of the information is decided. Large corporations and universities generally conduct such researches. On the other hand, applied market research involves planned research wherein the findings are utilized for solving a specific issue or problem (Andreasen, 2002). In general, marketing experts working either for a corporate or independent

Business and Accounting Essay Example | Topics and Well Written Essays - 500 words

Business and Accounting - Essay Example I can always listen to music conveniently while at home or at my car. Eventually, I knew I had interest in business making and saving money. For me, learning is not only a process of gaining knowledge, values and skills through formal study but from experiences in working as well. After realizing my interest in the business field, I decided to work for a few months in a company that was owned by my father's friend before going to the United States. Even by just being a receptionist, I learned that it takes a lot of diverse skills such as good communications and sensitivity of other's needs is needed to do a good job in any business. I started working for my father's company as an accounting assistant in year 2005. I was assigned in making simple statements of different accounts and doing money wire transactions to companies that we deal with. Aside from this, I learned to use information systems to track the financial performance of the company. Through work, I discovered more on the enormous potential of the business world. To develop knowledge and skills required in this world, I therefore believe that studying the Business and Economic program offered in the University of California would prepare me to become a successful businessman. I consider leadership as a significant quality that I can contribute to the Universit

BUSINESS LAW High School Case Study Example | Topics and Well Written Essays - 500 words

BUSINESS LAW High School - Case Study Example 1550). Since this is an offer to sell, the sellers consent is clearly manifested by making the said offer. All that is left for a binding contract is the consent of buyer. A definite and seasonable expression of acceptance or a written confirmation which is sent within a reasonable time operates as an acceptance even though it states terms additional to or different from those offered or agreed upon, unless acceptance is expressly made conditional on assent to the additional or different terms (Alabama Civil Code, Sec.7-2-206). Since there is a valid offer to sell and a valid acceptance there arises a valid contract. This contract is enforceable against Glory Pieces as there is the written document attesting to its acceptance of the offer. Hence the Statute of Frauds requirement has been complied with. Therefore, my client hereby demands the specific performance of the obligation of the seller which is to deliver the goods of 500 handblown crystal goblets from Hungary at the cost of $50 per goblet. Here the offer to buy was clearly stated.

Globalization and Media's influence of Perception of Luxury Essay

Globalization and Media's influence of Perception of Luxury - Essay Example The concept of media globalization cannot be evaded. New technologies have also been witnessed in the globe. The trends that have been taking place in the society as a result of globalization are evident. Globalization unifies the globe into one world. The developments that have taken place in terms of globalization relate to the fact that globalization has created a lot of links that have led to the countries interacting. The media has managed to reduce the borders between states. Varying perceptions have been brought forward regarding the concept of globalization and the media. A total embrace of the aspect of globalization has seen a great change in the manner in which human beings interact in the society. It is evident that the globalization impacts have touched on all parts of the economy ranging from political to economical ones. Moreover, the interactions have been made easier in the society, with the nations developing a form of interdependence between forms vary the modes of communicating parts of the global media world to the types of media. This essay shall highlight the impacts of technology, then highlight the concept of brand luxuries, and the reasons behind making purchases by the consumers. Body Technology in the form of media has impacted the process of globalization. Without the developments in media, the process of globalization would have not attained the level it is currently at. According to the research conducted by Rantanen (2005), the media has been indicated to be the major driving force in steering the process of globalization. The media, as an example of technology, has allowed the progress of production, transmission of knowledge, and changing the perception of persons towards an understanding of the world. In relation to the media and the process of globalization, this technology has altered the intellectual ability of the individuals by imparting them with novel information that allows them to understand the systems in the social order, for instance ability to learn new forms of production, whether in the manufacturing sector or even in the provision of services in relation to banking and security. The media is a form of technology. All forms of technology have a way of making life easier and making their lives more comfortable. This is to indicate that all forms of media have allowed individuals come up with instruments that minimize the gaps between individuals in different areas of the society. In the case of the computers for example, the world has been made an easier place to live in, through an amalgamation of the parts of the computer to come up with databases that store data in the machine. In the current generation, a lot of people have been seen to embrace technology. Embracing a certain aspect means having the ability to control the same. Since the media is a form of technology, human beings have been seen to control it. This relates to the fact that some countries can be termed as rich in terms o f technology, whilst others have been seen to be technologically poor. Through media and the implications of globalization, international distribution of television programs has been made possible; hence international acceptance of television programs. Marketability of television programs has been trouble-free with the producers of the best sellers having an upper hand in the making profits in the business. Generally, programs of varying cultures have been easily transmitted from one continent to another. Movie

Rhetorical Critique Essay Example | Topics and Well Written Essays - 1000 words

Rhetorical Critique - Essay Example If the needs of a particular group are met then it would be said that the writer was effective in his work. In this case they have to employ the language in an effective manner so as to meet a certain rhetoric situation (Wilhoit 41-45). Jonathan Riel the author of Obama and Reagan: A Rhetoric critique and declaration of not war in Libya targets the same population in addressing the challenges and issues affecting the American society. In his first article that touches on Obama and Reagan, he tends to draw two parallel rhetoric lines between the two leaders. His focus on Obamas campaign turns out to be rhetoric. According to him Obamas mode of communications changes immediately the campaign is over. In this case it implies that governing cannot be the same as running or organizing for a campaign. For instance, Obama employs the use of impersonal style of communication which on his side differs a lot from the persuasion used for the public especially if one is running a campaign. This case greatly differs from the type of communication of any governmental official once elected in office. His speech was compared to Reagan style of speech that was challenging. The author of this blog tends to be bias against Obamas administration; he tries to capture the attention of his audience by portraying Obamas organization as an organization that seeks the merciful help of his citizens which is only applicable when seeking for votes but his reach by the citizens on his office seems to be impossible. The main aim of bringing this point is to ridicule the administration and also to provoke the citizens (Lanham 58). The author tries to use persuasive and provoking to the audience by pointing out that Obama has a very poor view of Reagan administration. In this regard, he does not come out with proper reasoning to support this but instead he says that Obama portrayal of Reagan leadership was that of one who could not steer the American economy forward. His argument seeks to dema nd and seek his audience attention. Nevada interview has been known to have attracted a huge crowd of scholars of the Rhetoric communication. His style of communication during the interview employed the use of keen attention by the public as persuasive. The author also tries to portray how other leaders have viewed Obama (Riehl n.d). His idea of the American dream is critiqued because Reagan was the official party property of the Republican. The American 40th president presented his speech which was viewed by the blogger as rhetorical act the speech was made to the public which demonstrated no signs of campaigns. Obama is believed to have integrated all the elements to form his own rhetoric. Reagan speech revolved much on the future of the America on the other hand Obama opinion is to overcome the presidency of the opposing party which he relates to future. Obamas speech was concerned with uniting all races of the American people. He preaches the message of hope of the American peop le. This message is also preached by Reagan on his public addresses. These two share the same feature in the sense that they both emphasize the need for positive growth in the American society (Lanham 71-80). This is seen as aspirations of the people of the people. Reagan had an aspect of blaming the fore fathers this aspect was absent on Obama this is portrayed in his speeches where he demonstrates how the slaves were able to fight

Globalization and Media's influence of Perception of Luxury Essay

Globalization and Media's influence of Perception of Luxury - Essay Example The concept of media globalization cannot be evaded. New technologies have also been witnessed in the globe. The trends that have been taking place in the society as a result of globalization are evident. Globalization unifies the globe into one world. The developments that have taken place in terms of globalization relate to the fact that globalization has created a lot of links that have led to the countries interacting. The media has managed to reduce the borders between states. Varying perceptions have been brought forward regarding the concept of globalization and the media. A total embrace of the aspect of globalization has seen a great change in the manner in which human beings interact in the society. It is evident that the globalization impacts have touched on all parts of the economy ranging from political to economical ones. Moreover, the interactions have been made easier in the society, with the nations developing a form of interdependence between forms vary the modes of communicating parts of the global media world to the types of media. This essay shall highlight the impacts of technology, then highlight the concept of brand luxuries, and the reasons behind making purchases by the consumers. Body Technology in the form of media has impacted the process of globalization. Without the developments in media, the process of globalization would have not attained the level it is currently at. According to the research conducted by Rantanen (2005), the media has been indicated to be the major driving force in steering the process of globalization. The media, as an example of technology, has allowed the progress of production, transmission of knowledge, and changing the perception of persons towards an understanding of the world. In relation to the media and the process of globalization, this technology has altered the intellectual ability of the individuals by imparting them with novel information that allows them to understand the systems in the social order, for instance ability to learn new forms of production, whether in the manufacturing sector or even in the provision of services in relation to banking and security. The media is a form of technology. All forms of technology have a way of making life easier and making their lives more comfortable. This is to indicate that all forms of media have allowed individuals come up with instruments that minimize the gaps between individuals in different areas of the society. In the case of the computers for example, the world has been made an easier place to live in, through an amalgamation of the parts of the computer to come up with databases that store data in the machine. In the current generation, a lot of people have been seen to embrace technology. Embracing a certain aspect means having the ability to control the same. Since the media is a form of technology, human beings have been seen to control it. This relates to the fact that some countries can be termed as rich in terms o f technology, whilst others have been seen to be technologically poor. Through media and the implications of globalization, international distribution of television programs has been made possible; hence international acceptance of television programs. Marketability of television programs has been trouble-free with the producers of the best sellers having an upper hand in the making profits in the business. Generally, programs of varying cultures have been easily transmitted from one continent to another. Movie

Arthur Miller wrote the play Essay Example for Free

Arthur Miller wrote the play Essay What Miller does do to excellent effect is keep the pace of the plot speeding along and twisting in different directions all the time, at one time the focal point is on Danforth and his control of the court, then at another it is Abigail and the girls feigning that Mary Warrens spirit has possessed them. Throughout this extract he keeps the dramatic effect by having many different plot lines run into each other at this point; Proctors attempt to save Elizabeth, Mary Warrens declaration that the girls are putting on a show and Abigail Williams and the girls dramatic role-play claiming Mary Warren is sending her spirit out on them. All of these plot lines are intertwined in the court room scene and are exposed in John Proctors announcement that he is guilty of lechery. Some of the central themes and concerns in The Crucible are evident in this extract intolerance, being a society run strictly by a theocracy means that Salem is run by strict laws and religion. Any wavering outside these rules or religious thoughts is unacceptable. Danforth is intolerant when listening to Proctor and Giles Coreys attempted reasoning and proposals. Salem at this time was intolerant of any un-natural endeavours, just as America in the 1950s was intolerant of any un-American activities or communists. Acts of search and arrest became known as McCarthyism, led by Senator John McCarthy. Hanging those who were accused was seen as restoring purity to the theocracy in Salem. Another recurring theme in The Crucible is that of personal reputation. In this extract Proctor seeks to keep his name from being tarnished by giving testament against Abigail claiming that she is delivering her accusations through jealousy of his wife Elizabeth, and by announcing that he has committed adultery through his affair with Abigail. Reverend Parris acts only on what he thinks is best for his reputation throughout the whole play, particularly in this extract when he lies about seeing the girls naked dancing in the woods, I do not deny they danced, but I never saw any of them naked. Parris lies in order to keep his reputation, for if it were released that he had found his daughter and many other girls dancing naked in the woods and compacting with the devil then he would be driven from his office as the reverend of Salem. Judges Danforth and Hathorne are both unwilling to accept that Proctor is innocent and do not want to admit to being deceived by a bunch of girls claiming witchcraft and are therefore forced to charge John Proctor to keep their own reputations, making the interrogation partial towards the young girls and unfair on Proctor. The other central theme of the play is the role that hysteria can play in societies. The lies by Abigail all the way through the play and particularly in this extract easily manipulate the judges and the residents of Salem to turn against the accused which ultimately leads to their executions. Miller has linked this hysterical theme to the McCarthyism period in which he lived in the 1950s, the hysteria led by Senator Joseph McCarthy and his hunt for communists and communist sympathisers in post WWII America and during the Cold War. Miller seems to have based his character Judge Danforth on the individual Senator Joseph McCarthy: both are over-seeing the hysteria of the communities and are leading the search for the accused and presiding over their trials.

An Overview Of Next Plc Marketing Essay

An Overview Of Next Plc Marketing Essay The only way to attain the successes the company has experienced in the past few years in terms of growth of sales and profits is to see what opportunities lie on the horizon. In order to identify these opportunities, the Marketing Department of Next Plc has performed a series of internal and external scans throughout the company. This report contains an analysis performed on the micro and macro environment of NEXT PLC. The outcomes are presented in the form of a SWOT (Strengths, Weaknesses, Opportunities and Threats) analysis of the company. Furthermore there is a focus on the environment that the company now is in by a PEST analysis (Political, Economic, Social and Technological) and a scan based on the Five Forces Model of Michael Porter. Based on the data gathered by the Marketing Department, we have constructed a Mission Statement to provide the company vision and a sense of direction. All the above mentioned activities are performed in order to create options for future strategies to expedite further growth. The NEXT Company has been performing very well in the last years, sales have increased with more than 100% since 1995 and it increased 20% in the last year. If one looks at the competitors in the market: the department store Marks Spencer and the Arcadia Group (formerly Burton), the sales outcomes are less favourable. You can conclude this by looking at table 1 and 2 down below. Next Plc is one of the innovative companies in the market and was one of the first to adopt and develop an Internet based home shopping branch as a high street retailer. Though competitors (Arcadia) also do business in this channel of retail, it is a highly lucrative way of offering products to customers and has a large growth potential (see table 5). Maybe one of the biggest advantages is the lower fixed cost that Internet selling brings with it because of reduced personnel cost and no shops are needed. One of the strengths the company also has established is a good brand posture. The NEXT brand states individual style, good quality and value for money. Everything in the stores is labelled ‘NEXT and no other brand is sold inside the stores, the brand is perceived by the audience as top quality for an affordable price. 1.2 W E A K N E S S E S : Poor Planning The Gross Profit level of NEXT PLC was lower than the previous year. One of the reasons we found of this occurring is that there have been higher stock levels throughout 1999 and there is an increased proportion of sales made at below full price level. (Daily Mail, City and Finance, 16 Sept 1999) Expensive Currency logo.gifThe expensive pound in contrast to other continental currencies will hamper growth in any main land expedition the company will be participating. The pound is expensive for continental customers and will prefer mainland stores such as ESPRIT and HM. topesprit.gifOne can also see this in the companys results of the year ended January 2000: Sales in overseas stores are declining in turnover when reviewing the change throughout the year. 1.3 O P P O R T U N I T I E S Consumers preference: Large shops In a recent inquiry, Mintel found that most people like to shop in large businesses with a big offer of different types and makes of clothing as you can see in Table 5. Especially men, prefer, when they go out for the purchasing of new clothing, to go to one shop that has it all instead of walking from the one shop to another. E-Commerce logo_skydigital_new.gifThe development of the home shopping channel in the form of internet and digital TV still is in its infancy and can be exploited more. However, one can see in tabel 5 that the online shopping sales are almost doubling every year. People are buying more and more computers, yet the real opportunity lies not in this form, yet in the form of digital TV (see table 6 and 7). Almost everyone has a Televsion: 97%, yet not everyone has a computer 33% in 1998 with an increase of approximately 5% annually. Expand Into new Target Group The company could, as a result of the trend stated at the threat side of the SWOT analysis, expand into a new buyer group. In this way the company could use the threat of decreasing population of targeted age group as an opportunity. In order to reduce the dangers from reduced sales and get an extra benefit from the new people targeted, NEXT can open a shop under a new name or expand the product range in the existing stores. 1.4 T H R E A T S : Over Crowded Market The clothing retail market as well as department stores faces a highly competitive market. The market is overcrowded and still new entries are coming in from the main land (discussed later). Due to this costs rise and profit falls, for the companies have to make people aware of their products (as can be seen in table 1 and 2 of this report). In the future, to make the market healthy again, there have to be some acquisitions. This must be done in order to lower supply. In combination with a stabile or weakly fluctuating demand, this will make it possible for companies to rise prices again and restore profit margins. Population of Target Group Decreases The number of people in the age group that is targeted is declining. This is due to the fact that the baby boomers of the fifties are almost at pension age and the trend of smaller families is sustaining. The main target group of NEXT is people between 18 and 35 and as shown in table 5, one of the largest age groups (25-34) is moving out and as a substitute there is a 6.5% group moving in in the age category of 10-14. This will definitely cause reduced sales in the next 10 years and the retailers will have to look for another source of income. The trend of price offs is ruining the market; reports of lower profit margins are coming from all the companies in the sector, as can be seen in the financials of the competitor companies at the beginning of this report. The price offs are an outcome of the fact of another threat; the market is overcrowded. Since NEXT has not had much trouble with the growing competition, this problem can hurt business seriously. If people get used to the price promotions, they will be reluctant to pay more for the product in the future and that means death for the market. One advantage of this occurrence is that it will drive out the unhealthy part of the market as Sears PLC, who was dismantled last year. (taken from Mintel) Even after knowing the fact that the market is over crowded, the German fashion retailer ESPRIT wants to re enter the market after abandoning it a couple of years ago. ESPRIT is a company that has all the necessary traits of a company to enter the market, for it has a large capital basis, a lot of experience and can create economies of scale. Also with its brand it has a greatly differentiated product, which will create interest. (The Sunday Times 28 nov 1999) The expensive pound relative to the continental currencies and the Euro has made it hard for British companies to expand into the continent. This brings a disadvantage and an advantage; UK products are expensive for continental citizens, yet the costs for the company are lower, because you get a lot of Euros out of a pound. Due to the European unification and the laws that came with it, the British government can not do much to steer the industry sector, for it will then be seen as an act against the monopolies legislation. Also the reluctance of the UK to join the Single European Currency in an entrepreneurs point of view was not such a wise choice, looking at the possible as well as current economic and business related outcomes. Some international companies are pulling out or demand to be invoiced in Euros. 2.2 E C O N O M I C As stated at the threats for the company, the population structure is changing because of the ageing of the population. The concentration of the age groups will shift to an older one because of the tendency of smaller families. People tend to be more active in the last few years and outdoor weekend activities are more popular than ever before. The population is more mobile. On there free time and is willing to spend more on the attributes concerning these activities such as clothing. On the other hand there is also a trend that there is more need for casual dressing instead of the more formal requirements that used to be present at companies. The introduction of the ‘casual Friday and home working makes this possible. 2.3 S O C I A L / C U L T U R A L The consumers spending budget has increased significantly in the last few years due to the upturn in the economy. The ongoing trend of the last few years is the relaxation of dress codes throughout companies. A lot of corporations have adopted the ‘casual Friday as a day where the dress code is less strict and there is no need for formal dressing. Due to the fact that people are spending more time in leisure activities, demand for other fabrics and clothing was created that would suit their needs in their free time activities. Active leisure is more popular now. The current technological advances in clothing are found in the fabrics that have entered the market in the pas few years. Focus is on comfort, in wearing and caring for the material. Popular are the multi- layered Gore-Tex and the flexible materials as Lycra. The advantage of these materials is that they are warm, light, thin, comfortable and easy to clean. Also the further development of the Internet and the relative ease that people can acquire clothing without having to leave their house is an interesting development in the market. More and more retailers are becoming multi-channel retailers by offering their services online. Examples of this are of course www.nextdirectory.co.uk , but also the grocer at www.Tesco.com and bookstores at www.whsmith.co.uk. * The threat of new entrants is rather low, yet, as said before, the German ESPRIT company is trying to enter the market. This is an exemption, because ESPRIT has a lot of resources that make this possible as well as a lot of experience. In words of product differentiation they are in the league of Levis and Benneton. These brands have as extra benefits: Image and superior quality. * As we already know, the bargaining power of our suppliers is very low for there are a lot of companies supplying this market so substitution is easy (see table 10). The problem, however, is the quality we ask from our suppliers. Most of the suppliers only deliver into this market, yet can also change to other markets (professional clothing) that are less profitable and the level of competition is great. * The products that can reduce our sales in the form of substitute products or services are not there, there is however a ‘threat of Internet portals and other forms of home shopping. This is not a severe threat for the company already is active in this channel of selling. The discount retailing of A-brands as Levis in outlets through parallel imports can be a problem. * In the prospect of the consumers there is not much leverage from their account: their money spent on clothing per person is not substantial enough looking at our total sales and their total spending budget. * There is some rivalry in the ranks of the market, for there are declining sales due to a decreasing market. In order to attain customer base, companies have increased their discounts and that leads to the destruction of the market. This is caused by the fact that people do not want to pay the full price amount of the products and companies will have to suffice with lower profit margins. The companys philosophy is to offer quality fashionable clothing, accessories and furnishings for a good price. We can ensure good prices because of our knowledge of the market and by buying in large volumes. Next puts a lot of effort in ensuring and improving our service to our customers and we constantly seek new innovative opportunities to expand our business to fulfil the market needs. The employees of next all work towards the same goal; providing the customer good value and quality in service in all the companys fields of business and build a prosperous company image. The company has a strong drive to increase the value of the company and actively looks new ways to achieve this goal. We have made sure of this in the past and definitely will continue this trend in the future in order to increase shareholder wealth. 4.1 E x p l a n a t i o n After careful examination of the companys features, we came to the Mission Statement above, to give the company a sense of direction. Referring to the book Marketing Strategy and Management by Michael Baker, we found that the following core points should be in a mission statement and we give a brief explanation how we inserted them Company philosophy: This is also directly linked to the other points that are included, for it provides the way the company wants to be seen: its image. Concern for shareholders: Shareholders are the providers of finance for a company and there is no activity before there are financial inputs for the company. In order to secure this in the future, when expansions are current issues, we need extra monetary incentives to achieve these goals. The part of the mission statemetn that deals with shareholder wealth is in line 7 Concern for Employees: Employees are the most important part of the company for they are the direct link to your customers and represent the company. To give them a sense of belonging and a notion of what the company expects from them, the part in line 5 is included. Customer care: Next always seeks to give the price, value and quality products and services the upper hand when turning towards customers. This can also be seen in the way the company sees the importance of its personnel in relation to its customers. Future objectives: The company needs to look into the future and sees it as expanding into new (parts of the) market and improving the customer care by streamlining activities. It also wants to continue the trend of success it has had in the last 5 years 5. C O N C L U S I O N S P R O P O S A L S 5.1 OPTION A: ENTER A NEW AGE GROUP WITH NEW SHOP As stated in the SWOT analysis earlier on in this document, the target group of NEXT is decreasing in size due to the fact that the bay boomers are moving out. There could be a possibility to increase profits by entering this part of the market, as the CEO of Esprit, Heinz Krogner, says in the Times of 28 November 1999: ‘ The population is getting older but not in their attitudes. People do not want to look old, they want to dress young'[1]. People of older age are more established and have more money and free time. Also stated in this report that there is a propensity to tune your clothes towards the free time spending and that is another possibility to increase turnover and therewith profits. 5.2 OPTION B: GO INTO NEW PRODUCT AREA: Search another product area, in which the target group is interested; during research, there was a statement in Mintel that one of the causes of degradation of sales was the fact that young people spend more on technology (mobile phones, sound carriers, etc). This addition to the product range offering, can create a ‘total package and lift the product range of clothing and accessories to a new level. Th problem is that we will be introducing different brands into our product offering and that will decrease the level of exclusiveness of our products, for we have only sold NEXT branded products so far. 5.3 OPTION C: INCREASE SHOP SIZES AND PRODUCT OFFERINGS: In a report of Mintel, it concluded that men prefer to shop in the largest shops where there was everything on hand, so that they only had to go to one shop in order to buy the things they wanted. If you increase shop sizes and hence increase the number and types of clothing and accessories, it will have a larger impression on the potential customer. Larger shops also create larger economies of scale and that brings on favourability in pricings looking at the competition and the need to lower our fixed costs 5.4 R E C O M E N D A T I O N S As the marketing department of the company, we suggest that we expand our services as stated under option A. Option B will bring a lot of disadvantages with it including staff training and more competition. For sure, the customer needs to be educated to know that the NEXT Company sells personal audio and other accessories. As a disadvantage of option C we see that this will not generate that much extra sale, yet decrease our fixed costs. A company must not see reducing cost as their core objective when there is an opportunity to increase sales and create a base for further growth as stated in option A. The number of people outside our regular target group will exceed the number in it in the near future (as can be seen in table 8) and that is why we need to be innovative and use this opportunity in our benefit.

slavery and the plantation Essays -- Slavery Essays

slavery and the plantation During the era of slavery in the United States, not all blacks were slaves. There were a many number of free blacks, consisting of those had been freed or those in fact that were never slave. Nor did all slave work on plantations. There were nearly five hundred thousand that worked in the cities as domestic, skilled artisans and factory hands (Green, 13). But they were exceptions to the general rule. Most blacks in America were slaves on plantation-sized units in the seven states of the South. And with the invent of the cotton gin by Eli Whitney, more slaves were needed to work the ever-growing cotton game (Frazier, 14). The size of the plantations varied with the wealth of the planters. There were small farmers with two or three slaves, planters with ten to thirty slaves and big planters who owned a thousand or more slaves. Scholars generally agree that slaves received better treatment on the small farms and plantation that did not employ overseers or general managers. Almost half of the slaves, however, live, worked and died on plantations where the owners assigned much of their authority to overseers. The plantation was a combination factory, village and police precinct. The most obvious characteristic was the totalitarian regime placed on the slave. One example of this was a communal nursery, which prepared slave children for slavery and made it possible for their mothers to work in the fields. The woman who cared for black children was commonly designated "aunty" to distinguish her from the "mammy", the nurse of white children. Sometimes one women cared for both white and black children. Boys and girls wandered in around in a state of near-nudity until they reached the age of work. On some plantations they were issued tow-linen shirts, on others they wore guano bags with holes punched in them for the head and arms. Children were never issued shoes until they were sent to the fields, usually at the age of six or seven. Young workers were broken in as water boys or in the the "trash gang." At the age of ten or twelve, children were given a regular field routine. A former slave recalls, "Children had to go to the fiel' at six on out place. Maybe they don't do nothin' but pick up stones or tote water, but thy got to get used to bein' there." (Johnson, 40-45) Cooking on the plantation was a collect... ... with children would be less likely to attempt escape. The marriage ceremony was instructed by the wisest and most respected slave on the plantation, and included the ritual of jumping the broomstick. Males and females were expected to remain faithful after the marriage. The marriages lasted a long time, some thirty years or more. The life on the plantation was the only life known to a slave. Few slaves ever had the opportunity to leave the plantation so it was the only world they knew. One can think of a plantation as an isolated island, with occasional contact from the outside world. It was only through making contact with the outside world that slaves became aware that they too deserved freedom and gained the knowledge to obtain it. BIBLIOGRAPHY E.Franklin Frazier. Black Bourgeoisie. New York 1957 Berkin, Miller, Cherny, and Gormly. Making America: A History of the United States. Boston 1995. Douglass, Frederick. The Life and Times of Frederick Douglass. Hartford 1881. Johnson, Charles S. Shadow of the Plantation. Chicago 1941. Olmsted, Frederick Law. The Cotton Kingdom. New York 1948. Green, Bernard V. Bondage of a People. Miami 1991.

The Fenian Movement :: Essays Papers

The Fenian Movement One has seen numerous times throughout history the dissatisfaction of the people with their government towards their laws, economy, and politics. These people want to make a change in their society, consequently leading them to take action against their government. These actions not necessarily involve the use of force, but the leaders of the Fenian Movement that started in 1848 believed that they needed to apply force to unite themselves to take action against the British government regarding the struggle of the Irish people, separate from them, and become a republic. These groups of leaders were known as the Young Ireland. The leaders of the Young Ireland Uprising in 1848 were led by John O’Mahony and James Stephens. Both of these men were seen to the British authorities as criminals and they had to escape from punishment and fled to Paris. In 1853, John O’Mahony came to America were he tried to gain the support of the people who had left Ireland during the Grea t Famine for another uprising. However, James Stephens returned to Ireland in 1856, moving from place to place to see the reactions of the people of the situations that were occurring at the moment. As a result, in Dublin in March of 1858, he formed a secret society that became known as the Irish Republican Brotherhood. But at the same time, John O’Mahony became the leader of a similar group in America called the Fenian Brotherhood. The name of this group comes from the warriors who followed the legendary Irish hero, Finn Mc Cumhail (Fin Mc Cool). The main goal of both of these groups was to achieve Irish independence from British rule by force, meaning, they wanted Ireland as a republic. The Fenian Movement quickly attracted thousands of young supporters, both from Ireland and America. This movement particularly attracted artisans and shop assistants, rather than to the agrarian population. The Fenian Movement was not a success, but their leaders restored the morale i n the people at a time when the situation in their country was deplorable. However, the most important characteristic that this movement generated among Irish people was the sense of nationalism that united them all in one. There were several reasons related to the struggle of the Irish people that led the Fenian Movement leaders take action against the British government. The Fenian Movement :: Essays Papers The Fenian Movement One has seen numerous times throughout history the dissatisfaction of the people with their government towards their laws, economy, and politics. These people want to make a change in their society, consequently leading them to take action against their government. These actions not necessarily involve the use of force, but the leaders of the Fenian Movement that started in 1848 believed that they needed to apply force to unite themselves to take action against the British government regarding the struggle of the Irish people, separate from them, and become a republic. These groups of leaders were known as the Young Ireland. The leaders of the Young Ireland Uprising in 1848 were led by John O’Mahony and James Stephens. Both of these men were seen to the British authorities as criminals and they had to escape from punishment and fled to Paris. In 1853, John O’Mahony came to America were he tried to gain the support of the people who had left Ireland during the Grea t Famine for another uprising. However, James Stephens returned to Ireland in 1856, moving from place to place to see the reactions of the people of the situations that were occurring at the moment. As a result, in Dublin in March of 1858, he formed a secret society that became known as the Irish Republican Brotherhood. But at the same time, John O’Mahony became the leader of a similar group in America called the Fenian Brotherhood. The name of this group comes from the warriors who followed the legendary Irish hero, Finn Mc Cumhail (Fin Mc Cool). The main goal of both of these groups was to achieve Irish independence from British rule by force, meaning, they wanted Ireland as a republic. The Fenian Movement quickly attracted thousands of young supporters, both from Ireland and America. This movement particularly attracted artisans and shop assistants, rather than to the agrarian population. The Fenian Movement was not a success, but their leaders restored the morale i n the people at a time when the situation in their country was deplorable. However, the most important characteristic that this movement generated among Irish people was the sense of nationalism that united them all in one. There were several reasons related to the struggle of the Irish people that led the Fenian Movement leaders take action against the British government.