Essay about Science and Realism - 933 Words

Science and Realism In the course of this semester, we have read a number of stories that have one common element: science. In most of the stories, the science was hypothetical, but accurate, for the time and usually played an important part in the story. Today we know that most of these ideas range from simply being wrong to flat out impossible. When I say science I am referring to the sciences that are of a physical nature such as biology, chemistry, and physics. Psychology is also a science, but one of a mental nature. The few books that we had that dealt mainly with psychology will not be dealt with in this paper. The first book from the semester was Mary Shelly s Frankenstein. In the story, Victor Frankenstein builds a body†¦show more content†¦If such creatures to be brought into existence today, their construction would have to begin on the genetic level. As of this time, I dont believe that we have the technology to create such creatures. The third story of the semester was Robert Louis Stevensons The Strange Case of Dr. Jekyll and Mr. Hyde. This story involved a chemically induced physical transformation. Acid could be said to have the same effect of course, but this transformation involved the restructuring of Dr. Jekyll s entire body such that he was shorter, stronger, and more gnarled looking. As with The Island of Dr. Moreau, we know today that for such a transformation would need to be induced at the genetic level. At the time in which this story was set, the knowledge, much less the technology, did not exist for such a thing to be done. The next science related book that we read in the class was The Science Fiction of Edgar Allan Poe. This book was an insult to the genre. The first two stories we were subjected to involved whirlpools. While they are interesting phenomena, whirlpools do not qualify as science fiction. The Unparalleled Adventures of One Hans Pfaal is one of the few stories with anything resembling science. The ideas Hans has about flying a hot air balloon are at least vaguely scientific. After Hans Pfaal, the next story was The Balloon-Hoax. This was the only other vaguely scientific story by Poe. AfterShow MoreRelatedRealism And Its Impact On The Mind Independent Existence Of The World935 Words   |  4 PagesTraditionally, realism is associated with any position that endorses belief in the reality of something. Thus, one might be a realist about one s perceptions of tables and chairs (sense datum realism), about tables and chairs themselves (external world realism), or about mathematical entities s uch as numbers and sets (mathematical realism), and so forth. Scientific realism is a realism about whatever is depicted by our best scientific theories—from this point forward, ‘realism’ here denotes scientificRead MoreAnalysis Of Imre Lakatos s Concept Of Research Programme And The Protective Belt904 Words   |  4 PagesImre Lakatos was a 20th century philosopher of mathematics and science, who introduced the concepts of research programme and the protective belt. It is evident that Lakatos’ ideas stem from two other philosophers of science discussed in class. The first being Karl Popper, and his concept of falsificationism. Popper suggested theories cannot be proven, but, rather, falsified. After putting a theory under experimentation, if you observe results that conflict with the claim or hypothesis, then theRead MoreRealism And Its Impact On The Mind Independent Existence Of The World917 Words   |  4 PagesTraditionally, realism generally is asso ciated with any position that endorses belief in the reality of something. Thus, one might be a realist about one s perceptions of tables and chairs (sense datum realism), or about tables and chairs themselves (external world realism), or about mathematical entities such as numbers and sets (mathematical realism), and so forth. Scientific realism is a realism about whatever is described by our best scientific theories—from this point forward, ‘realism’ here denotesRead MoreProject Is Focussed On The Exploitation Of Alm1651 Words   |  7 Pagesthat critical realism has been identified as an appropriate philosophical approach for this research, but what is critical realism? Critical realism has been formed out of frustration with positivism and constructivism and the associated limitations of the two concepts. Founded by Bhaskar through a combination of transcendental realism (Bhaskar, 1975) and critical naturalism (Bhaskar, 1998), critical realism provides an interface between the two predominant approaches within the sciences. As statedRead MorePhilosophy of Science in Social Research1455 Words   |  6 PagesThe philosophical study of social research is an important dimension of social science which has been placed to analyze the problems of social science description and its relationships. Philosophy of social science deals with the generalized meaning of the thing amp; centered on the sharing of experience about the social world in which people’s perspective differs from one another. The various approaches analyze the social research on the basis of three grounds: Thematic analysis, meta-narrativesRead MoreEssay about The History and Theor y of Magical Realism1057 Words   |  5 PagesThe History and Theory of Magical Realism Magical Realism is one of todays most popular subjects in literature to discuss regarding its history and theory of Magical Realism. It began in the Latin culture and now is known word wide for its attributes. 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Philosophy Rejected Essay - 2019 Words

Philosophy is an interesting pursuit. It causes us to search for truth, ethics and ask the question â€Å"why?† more often than we would otherwise. However, I have found that philosophy itself rather distracting. It leads to false answers to what might sometimes be false questions. It leads to radically held beliefs that can be destructive, difficult to understand, and often contrary to reality. Worst of all, it often answers questions that we as humans have no business answering with any certainty. I dont believe that philosophy itself is bad, however I do believe that we need to look at it much more pessimistically than most perspectives allow. As it seems to me, most philosophical perspectives are in some way faulty. Having caught a†¦show more content†¦Where I began to get confused is when we began to discuss virtue. I dont think I ever had a solid definition of the word, but I did not expect it to mean ones well-being. When asked if I believe that humans are inherently â€Å"virtuous,† I now have to clarify weather the asker means â€Å"good† or â€Å"seeking well-being.† I would say that humans seek well-being by default, but I would not say they are good from the beginning. A child will naturally seek the best food, toys and warmth, however the child will not be â€Å"good.† One does not have to teach a child to lie, cheat, steal or bully. These are all inherent traits, traits that Christians naturally attribute to the fall. Another interesting springboard for discussion is Zenos Stoicism. Stoicism says that fate controls your life and the only thing we really control is our attitude towards our circumstances. This makes me turn to whatever misconception I harbor regarding the â€Å"predestination† versus â€Å"free will† debate. I refuse to adhere to either side of the debate. This is partly because Id like to keep my friends, partly because I dont believe it really matters either way, partly because I havent studied either side in any great detail, and partly because I dont believe that either one is completely right anyway. I rather dislike the idea that God is a puppeteer controlling our every move. It just seems lame to meShow MoreRelatedEnlightenment Assessment : The Ideal Of Reason1270 Words   |  6 Pagesby varying degrees of intensity, but, in any case, always contained an element of repression. This reason was considered not just something higher than the senses, but, in a way, alien to them (Zafirovski 107-109). To this end, the Enlightenment philosophy most fully and clearly expressed the pathos of intelligence and knowledge, which served as a basis of progress. 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Managerial Accounting Triton Corporation

Question: Discuss about the case study Managerial Accounting for Triton Corporation. Answer: Introduction The following report evaluates the financial state of Triton Corporation in bringing business sustainability to the enterprise. As such, the product divisions as well as the required capital investments that would be needed to ensure smoother flow of operations is stated. Besides this, the assignment states the implications for the usage of low-value added items for achieving greater financial returns and profitability. Necessary strategic decisions shall be made regarding the selling of the bathroom accessories as well as the pipe divisions. This can be determined by examining the market share and the profitability of these segments. A decentralized market program shall be established to aid decision making and reduction in headcount of the staff. It is expected that these procedures shall enable a business organization to increase the financial strength of the organization and reduce the cost of production. The financial ratio analysis as well as the budgetary controls shall be est ablished to assess the financial condition of the business enterprise and respond appropriately. Evaluating six division of the company Identifying the product division that are producing low value added items and require high working capital investment: The overall profitability of Triton Corporation is mainly generated from Industrial Services, which employs low cost of materials and produces the highest profits from other divisions. Furthermore, the Electrical products could be identified as the low profit producing division, which needs huge investment. In this context, Phillips (2012) suggested that identifying the manufacturing process with low return could help the company in making adequate investment decisions. On the contrary, Weygandt et al. (2015) argued that due to intense competition sometimes companies use low pricing methods , which in turn reduces its overall profitability. Electrical Products Floor Boards Car Accessories Industrial services Bathroom services Pipes Revenue 40 25.4 17.1 33.7 7 6 Expenses 37.8 24 14.1 25.7 6.5 5.9 Income 2.2 1.4 3 8 0.5 0.1 Return on investment 5.50% 5.51% 17.54% 23.74% 7.14% 1.67% Table 1: Showing income generated from different divisions (Source: as per case study) The above depicted table mainly represents the overall revenue, expenses and income that are generated by the different divisions of Triton Corporation. Moreover, the pipes division is identified as the lowest income generating process that is being used by the company. However, the overall investment that is used by pipes division is relatively lower than other manufacturing process used by the company. Maher et al. (2012) mentioned that evaluation of the manufacturing process mainly help companies to identify the excess expenditure, which is reducing the overall return from investment. On the other hand, Warren et al. (2013) criticises that high investment conducted in products with low demand could result in inventory and investment blockage, which might increase overall cost of production. In addition, with the help of table 1, Electrical products division of Triton Corporation is identified as the manufacturing process having low return on investment compared to its other processes. Moreover, Electrical division mainly uses $37.8 million in investment and produces $2.2 million in profits. In this context, Zimmerman and Yahya-Zadeh (2011) stated that manufacturing process with low return could reduce capacity of the company in generating enough revenue to attain suitable growth. In addition, Triton Corporation has the highest market share in Electrical products, which enables the company to generate higher revenue from all its divisions. However, the company could input new technologies to reduce cost of production and attain more return from its investment. On the contrary, Ahmed and Duellman (2013) mentioned that increasing expenditure on new equipments could reduce the overall cash reserves and working capital of the company and in turn negatively affect its product ivity. Moreover, Floor board division is also identified as one of the manufacturing processes that employees investment of $25.4 million but generate return as Electrical Product. However, the reduced return on investment is mainly hinders capability of the company to attain suitable profitability and growth. According to Kaplan (2011), some companies uses zero based budgeting method to reduce the overall expenditure conducted by their manufacturing process and in turn increase their profit generation capacity. However, WeiBenberger and Angelkort (2011) argued that zero based budgeting mainly reduces the overall working capital of the manufacturing process, which might increase the overall completion time finished products. Evaluating the implications of low value added items for financial return and profitability of the company: The identified low value added manufacturing process mainly helps Triton Corporation to evaluate its financial return. Moreover, the low return on investment is mainly affecting the overall growth prospects of the company. In this context Bargate (2012) argued that some companies to achieve higher market share uses low pricing strategy, which in turn reduces the overall return from investment. These low returns on investment mainly have certain implications on profitability and future growth of the company. These implications are as follows: Reduced investment capacity: The low return on investment mainly blocks capital of the company and reduces its capability to make sound investment decisions. In addition, low return on investment mainly reduces profits of the company, which in turn affects its decision making process. Chiarini (2012) mentioned that some companies effectively use activity based budgeting to reduce the overall expenditure on their manufacturing process and increase their cash reserves. In addition, Triton Corporation could effectively use Zero based budgeting to reduce the overall cost of production. Moreover, with the help of effective marketing tools the company could also increase its market share and in turn increase its return on investment. On the other hand, Phillips (2012) criticises that without higher product quality products, investment in marketing activities could only increase expenditure of the company and hamper its overall profitability. Reduction in cash reserves: Reduced return on investment could also affect cash reserves of the company, which in turn might negatively affect its future investment decisions. Nevertheless, Maher et al. (2012) criticises that reduced cash reserves could also indicates a higher interest payment conducted by the company due to accumulation of high interest loans. In addition, low cash reserves mainly reduce capacity of Triton Corporation to make adequate investment decisions. Zimmerman and Yahya-Zadeh (2011) mentioned that during recession overall cash reserves and capital employed by the company is negatively affected, which in turn affects its profit generation capacity. Low profits projected on financial report: The low return on investment could also be projected on the overall financial report of the company. This reduced profitability from investment could negatively affect the decision making process of its investors and affects its overall share price. In this context, Weygandt et al. (2015) mentioned that some companies to maintain high share price mainly uses unethical measure and inflate their balance sheet. Moreover, low return on investment could result in low dividend, which might reduce interest of investors in the company. Thus, it could be evaluated that low return on investment mainly affects growth prospects and future investment decision of the company. Critical Evaluation of the arguments for selling the two divisions The bathroom accessories as well as the pipes have been essential constituents of the Triton Corporation. These divisions have been a profitable part of the business enterprise and have contributing positively towards the sales revenue. However, it has been decided that both of these departments have to be sold, since substantial capital expenditure to retain its efficiency. In addition, it can be said that the selling of these two divisions, shall contribute positively to the business sustainability of the business enterprise. As per the financial reports of the company, the bathroom accessories and the pipe divisions has been occupying a 8% market share and 3% market share respectively. 0.5% profitability has been achieved on the sales of the bathroom accessories when compared to a 3% profitability on the sales of the pipes. Thus, the bathroom accessories have been facilitating greater profitability than the pipe division. Besides this, the market share occupied by the bathroom acc essories has been far greater than the pipe division. Thus, it would be essential to sell the bathroom accessories segment for consolidating the existing market position of the brand. As such, the bathroom accessories have been a profitable market segment for the brand.. In the case of the pipe division, the Triton Corporation has to incur a considerable capital investment to enhance the operational policies of the business entity. Besides this, the pipe divisions have been showing lesser profits when compared to the six divisions in the business enterprise. The brand shall increase its financial strength if the pipe division has to be sold to assess the financial strength of the business enterprise. The ratio analysis of the company has shown that the company has been finding difficult to pay-off the short term as well as the long-term loans of the company. According to Brigham and Ehrhardt (2013), it shall be better to consolidate the market position of the company than to pursue the expansion opportunities. Thus, the selling of the pipe division shall assist the firm to reduce the operational expenses of the business entity. Besides this, the capital expenses that would be required to run the pipe division shall also be significantly reduced. In this regard, it can be said that the organization has been competing in an extremely competitive market environment. Therefore, to ensure survival in an extremely competitive market environment the brand has to take certain pertinent measures. Therefore, it shall be effective to sell these divisions to achieve the market sustainability. However, it shall be necessary to analyze the financial viability of these two divisions in the long term basis. The bathroom accessories shall have a positive market position when compared to the pipe division in the company. As such, it can be said that the year ended financial statement of the company reveals that the bathroom accessories shall facilitate greater profitability and financial revenue. Thus, the long term viability of the bathroom accessories can be decided by the potential market performance of the brand. Several economic factors have to be considered in making a strategic decision, regarding the selling of bathroom accessories and the pipe division. According to Healy and Palepu (2012), the several economic factors that includes are inflation, the nature of the product and the service line as well as the existing financial condition of the business enterprise. Thus, these factors have to be assessed in a proper manner to evaluate the selling of the brands. The recent trends in the sales revenue has also been a determinate factor in assessing the sales viability of the bathroom accessories and the pipe division. As such, both these divisions have been achieving profitability as well as sales revenue in the existing market conditions. However, it is a necessary that a distinction has to be made in evaluating the sales procedures of these two divisions. In this regard, it can be said that the operational policies of the business enterprise. The debt asset ratio of 0.6 reflects the prese nce of assets in the business enterprise. This indicates that a there is a substantial presence of assets in the organization. As such, the selling of these divisions in the business enterprise shall not affect the level of assets present in the business organization. The debt to equity ratio of 1.5 in the business enterprise reflects the adequate presence of equity in the business enterprise. According to Delen et al. (2013), an adequate debt equity ratio shall refer to the substantial amount of debt that is greater than the equity of the firm. In this regard, it can be said that the Triton Corporation has adequate equity in the business enterprise. Thus, the selling of these two divisions shall have an impact on the operational policies of the business entity, thereby, assisting the business organization to achieve further growth. Analysis of Reduction of the financial gearing and investment in development projects The company intends to spend huge amount of capital for equipment replacements and modernisation programmes, investment in new projects as well as new product developments. The company therefore can check the feasibility of the investments using capital budgeting techniques. Payback period is a traditional investment appraisal method of capital budgeting that can assess the investment proposals. Bekaert and Hodrick (2012) opines that Payback period is essentially defined as the total number of years required to recover the amount invested initially by means of the stream of annual cash flows generated by different investment projects. The payback period is calculated using the formula: Payback Period = Initial Investment/ Cash Inflow per period (Bhimani 2012). The company can accept the equipment replacement and new development programmes only if the payback period of the particular project is less than the target payback period (Drury 2012). Therefore it is necessary to ascertain the target payback period for the new development programmes. The target payback period for different projects with uneven cash flows is generally the point at which the cumulative cash flows from the investment project alter from being negative to positive (Epstein and Lee 2012). The management of Triton Corporation can also select the projects that have the payback within the specific time period and choose alternatives based on the fastest payback period. The factors that affect the length of the payback period for the equipment replacements programmes and new development projects primarily include the cash flow of the business and the requirement of the initial outlay (Epstein and Lee 2012). The cash flows per period for the new investment projects can affect the length of the payback period. Therefore, the management of Triton Corporation can take into consideration the factors that affect the cash flows. The factors include the taxes, debt, core capital and distributions (Grieve 2013). Furthermore, the assets and the liabilities of the business concern can also affect the cash flow from the project. Therefore, the management of Triton Corporation can take into consideration the alterations in the account receivables, inventory, prepaid expenses, depreciation and the operating liabilities for assessment of the cash flows per period from the project (Grieve 2013). The accounts receivables express the amount of money the company owes for the products sold in credit. This asset is therefore a promise of cash but does not increase the cash flow until the business receives the money (Hampton 2011). The increase in the overall inventory also affects the flow of cash adversely and the decrease in the inventory increases the cash flow. The increase in the prepaid expenses for the development programmes can also affect the cash flow unfavorably and a decrease might possibly favorably affect the cash flow. In addition to this, the operational liability is an important factor that can affect the cash flow per period for the investment projects and the payback period. The increase in the operational liability can help the cash flow and decrease the payback period (Madura 2012). However, the decrease in the operational liability can hurt the cash flow and thereby increase the overall payback period. The loan capital that the company can use for funding the new investment projects can also affect the payback period of the p rojects. The total loan capital for the year 2014 was recorded to be $48m. Therefore, the increase in the borrowed fund for financing the projects can increase the overall leverage of the company and raise the riskiness of investment. The financial gearing concentrates on the capital framework of the business concern (Seal, Garrison and Noreen 2012). This refers to the proportion of funds provided by debt capital in comparison to the finance provided by the equity capital. The gearing ratio also focuses on the liquidity and the long term financial stability of the business. The financial gearing also known as leverage enumerates the total proportion of assets invested in a business concern that are funded by long-term borrowing (Seal, Garrison and Noreen 2012). Therefore, the financial gearing can also be calculated by the formula: Gearing Ratio = Debt/ Equity. The company Triton Corporation needs to diminish the financial gearing that is currently too high. As per the financial reports of 2014, the financial gearing ratio of Triton Corporation stands at (48/32=1.5) that is 150% that is very high. Hence, it can be hereby ascertained that Triton Corporation has a higher level of borrowed funds in comparison to the equity funds. The greater proportion of the borrowed funds therefore imposes higher risk of operation as the payment of interest as well as debt pay offs are not optional (Madura 2012). The management of Triton can therefore aim at reducing the gearing ratio by concentrating on profit maximization as well as cost minimization. The gearing ratio can also be reduced by repayment of long-term loans, retention of greater proportion of profit, issuance of shares and conversion of loans into equity (Bhimani 2012). The strategic aim of reduction of the gearing is significant as it is indicative of high leverage where the corporation Triton Corporation uses debt capital for financing and continuing its daily operations. Therefore, during business downturn, the company Triton Corporation might possibly face difficulties in their debt repayment schedules and face the risk of insolvency (Epstein and Lee 2012). Again, the circumstances generated out of the high leverage can be dangerous at the time when the company has engages in acquirement of debt at variable rate of interest. An unexpected rise in the rates therefore can pose serious interest payment problems. Furthermore, t he lenders are mostly apprehensive about the firms gearing ratio, as an extremely high gearing ratio can put the loans at risk of not getting repaid (Bhimani 2012). Probable requirements of the lenders to offset this difficulty are the application of restricted covenants that rule out the disbursement of dividends, affects the cash flow and debt repayment, limitations on other alternative applications of cash, and a prerequisite for financiers to inject more equity into the corporation. Again, the creditors also face similar kind of difficulties but are not capable of bringing in changes on the overall performance and actions of the company. Therefore, the decision of reduction of the gearing ratio can help in reduction of the overall risk of the operation. The company can achieve the strategic aim of reduction of the gearing ratio by selling shares to pay off the debt obligations of the corporation, reduction of the working capital, levels of inventory along with increase in the length of the period of the accounts payable. In addition to this, the company can also concentrate on increasing the overall profit of the business concern. Therefore, the aim of investment in the different profitable development projects can help the company to increase the profitability. The management can therefore examine the capital budgeting techniques such as the payback period for investment appraisal. Financial Ratio Analysis and Budgetary Control The financial ratio analysis helps an analyst to understand the financial condition of an organization. It also guides an organization for its future operation and regulation as the various types of ratios indicate different aspects of an organization. In this report, the financial analysis of an organization named Triton Corporation has been highlighted. It has been found that the particular organization aims to reduce its expenses by reducing its total numbers of head office employees from 48 to just 20. However, the managing director of the firm Triton Corporation finds that the particular organization might face various risks and difficulties due to the implementation of decentralization program within Triton. The management of the organization can overcome these challenges by having a regular reporting system by using financial ratios and budgets. The reasons behind this are firstly, the financial ratio analysis helps the management of an organization to understand and analyze all the financial statements (Weaver 2012). This analysis of the financial statements helps to understand the financial position of the firm at the present situation (Seal, Garrison and Noreen 2012). In addition to this, the various users like management, investors, creditors and bankers can use the financial ratios in order to analyze the financial condition of the firm for their decision-making. Secondly, the financial ratios are also useful for judging the efficiency of the company in terms of its management and operations. This financial analysis also helps to determine whether the firm is able to utilize its earned profits and assets in a proper way (Robinson 2012). Moreover, the financial ratio analysis also helps to analyze the past performance of the firm and on this basis, the future plans of the company are formulated. In addition to these, the ratio analysis also helps to compare the performance of an organization to another of the similar field. On the basis of the data provided for the company Triton Corporation, the ratio analysis has been performed. All the four types of ratio i.e. Liquidity ratio, Solvency ratio, Profitability ratio and Efficiency ratio have been calculated in order to understand the financial condition of the firm on the basis of its liquidity, solvency, efficiency and profitability (Groot and Selto 2013). The calculations of the ratio are provided below: Types of Ratios Formulae Constituents Values Ratio Liquidity Ratio: Current Ratio (Current assets/ Current Liabilities) Current Assets 35 1.75 Current Liabilities 20 Net Working Capital Ratio (Current Assets - Current Liabilities)/ Total assets Current assets - Current Liabilities 15 0.1875 Total Assets 80 Solvency Ratios: Debt to Assets Ratio (Debt/ Total Assets) Debt 48 0.6 Total Assets 80 Debt to Equity (Debt/ Total Equity) Debt 48 1.5 Total Equity 32 Efficiency Ratio: Asset Turnover Ratio (Sales/ Total Assets) Sales 129.2 1.615 Total Assets 80 Fixed Asset Ratio (Sales/ Total fixed asset) Sales 129.2 1.987692308 Total fixed asset 65 Profitability Ratio: Return on Equity (ROE) (Net income/ Shareholders' Equity) Net Income 15.2 1.52 Shareholders' Equity 10 Profit Margin ratio (Net Income/ Revenue) Net Income 15.2 0.117647059 Revenue 129.2 From the above calculation, it can be said that the financial condition of the firm is healthy as the current ratio is 1.75, having higher current assets. However, the solvency or gearing ratio implies the weak financial condition of the firm Triton as it has a high debt to equity ratio i.e. 1.5. On the other hand, the firm has high efficiency ratios. Thus, it indicates that the firm has the ability to run effectively and efficiently in future. In addition to this, the high profitability ratios of the firm also indicate that Triton Corporation will run successfully and profitably in future. Therefore, the firm is running profitably and efficiently, having a high liquidity ratio but the high gearing ratio indicates that the firm should lower its total debt amount in order to strengthen its financial position in the competitive market (Drury 2013). In order to reduce the total debt, the firm should reduce its expenses and thus it has decided to reduce its numbers of staffs in the head office. Similarly, it has been found that the budgetary control helps to control the expenses of an organization and also aims the firm to earn more in future by reducing its costs. The preparation of budget helps to identify the forecasted costs of the firm and also the revenue it might earn in future. Thus, it can be said that the budgetary control helps in planning the future of an organization (Epstein and Lee 2012). Triton Corporation aims to reduce all its costs including the salary expenses. Thus, it decided to reduce its total numbers of staffs in order to reduce its expenses and accordingly a budget has been prepared as follows: Triton Corporation Budget ($, million) Actual ($, million) Variance ($, million) REVENUE Sales 135 129 5.80 Salaries and Wages 12 12 0.50 Materials 81 84 (3) Other Costs 14 19 (5) Cost of Goods Sold 107 114 (7) Profit Before Interest and Tax 28 15 12.80 EXPENSES General Administrative Expenses 3 4 (1) Employment Expenses 3 7 (4) Occupancy Costs 1 2 (1) TOTAL EXPENSES 7 13 (6) NET PROFIT 21 2 18.80 It has been found that the company Triton Corporation has intended to expand its business and operations to a number of various low-cost countries. However, Bhimani (2012) stated that this will lead to decrease in the cost and various expenses of the organization. The reason behind this is that in the low-cost countries, the expenses of the company regarding the raw materials, labor, and even the occupancy costs, employment expenses and all the general and administrative expenses of the firm will get reduced. The economic condition of the low-cost countries will help the firm to manufacture products at lower cost but here ethical issues might take place if the firm plans to manufacture their products at low-cost countries and sell them in high-cost countries. The reason behind this is that the particular company will be able to reduce their manufacturing cost or cost of production by manufacturing their products in low-cost countries and by selling them in high-cost areas as this wil l increase their selling price as well as their profit percentages (Drury 2012). Therefore, it can be said that this situation will have a positive impact on the management accounting function of the firm. Conclusion The study mainly helps in evaluating the overall performance of Triton Corporation post recession. In addition, the report also segregates the low value added manufacturing, which is being conducted by the company. Furthermore, the novice effectively identifies and evaluates the implications of low added items on the financial report and profitability of the company. References Ahmed, A.S. and Duellman, S., 2013. Managerial overconfidence and accounting conservatism,Journal of Accounting Research,51(1), pp.1-30. Bargate, K., 2012. The readability of managerial accounting and financial management textbooks,Meditari Accountancy Research,20(1), pp.4-20. Bekaert, G. and Hodrick, R. 2012.International financial management. Boston: Pearson. Bhimani, A. 2012.Management and cost accounting. Harlow, England: Financial Times/Prentice Hall. Brigham, E.F. and Ehrhardt, M.C., 2013. Financial management: Theory practice. Cengage Learning. Chiarini, A., 2012. Lean production: mistakes and limitations of accounting systems inside the SME sector,Journal of Manufacturing Technology Management,23(5), pp.681-700. Delen, D., Kuzey, C. and Uyar, A., 2013. Measuring firm performance using financial ratios: A decision tree approach. Expert Systems with Applications, 40(10), pp.3970-3983. Drury, C. 2012.Management and cost accounting. Andover: Cengage Learning. Drury, C. 2013.Management accounting for business. Andover: Cengage Learning. Epstein, M. and Lee, J. 2012.Advances in management accounting. Bingley: Emerald. Grieve, I. 2013.Microsoft Dynamics GP 2013 financial management. Birmingham, UK: Packt Pub. Groot, T. and Selto, F. 2013.Advanced management accounting. Harlow, England: Pearson. Hampton, J. 2011.The AMA handbook of financial risk management. New York: American Management Association. Healy, P.M. and Palepu, K.G., 2012. Business Analysis Valuation: Using Financial Statements. Cengage Learning. Kaplan, R.S., 2011. Accounting scholarship that advances professional knowledge and practice,The Accounting Review,86(2), pp.367-383. Madura, J. 2012.International financial management. Mason, OH: South-Western, Cengage Learning. Maher, M.W., Stickney, C.P. and Weil, R.L., 2012.Managerial accounting: An introduction to concepts, methods and uses. Cengage Learning. Phillips, J.J., 2012.Return on investment in training and performance improvement programs. Routledge. Robinson, T. 2012.International financial statement analysis. Hoboken, N.J.: John Wiley Sons. Seal, W., Garrison, R. and Noreen, E. 2012Management accounting. London: McGraw-Hill Higher Education. Seal, W., Garrison, R. and Noreen, E. 2012.Management accounting. London: McGraw-Hill Higher Education. Warren, C.S., Reeve, J.M. and Duchac, J., 2013.Financial managerial accounting. Cengage Learning. Weaver, S. 2012.The essentials of financial analysis. New York: McGraw-Hill. WeiBenberger, B.E. and Angelkort, H., 2011. Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness,Management Accounting Research,22(3), pp.160-180. Weygandt, J.J., Kimmel, P.D. and Kieso, D.E., 2015.Financial Managerial Accounting. John Wiley Sons. Zimmerman, J.L. and Yahya-Zadeh, M., 2011 Accounting for decision making and control,Issues in Accounting Education,26(1), pp.258-259.

Primacy Recency Effect Essays - Mental Processes, Memory, Recall

Primacy Recency Effect Previous research has found that recency and primacy in memory is affected by tasks given to persons before recalling groups of related or unrelated words given to them by the tester. Subjects are given four (4) separate tests. Each test is a slight deviation from the next and the test are administered and has the subjects recall groups of words. The first two tests are groups of words related to each other. One test has thirty words and the other has 20. The tester calls out these words in no particular order and then the subjects are told to recall as many words as possible. In the third test, the subjects are given sixteen unrelated words. Then they are told to count down from one hundred by sevens and recall as many words as possible. In the fourth test, the subjects are given sixteen unrelated words. Half the subjects are then told to count down from one hundred and half the subjects are told to count up to one hundred by sevens. Subsequently, subjects are told to recall as many words as possible. In the first two tests we find that there is a balance in word recollection. The most words recollected are in the beginning and the end with a very meek showing in the middle. However, in the last two tests the there different outcomes because the primacy and recency is effected. Primacy 3 Characteristics of the Primacy And Recency Effect Serial learning has been studied for a long time and is very prevalent today. There are many studies that link how people remember groups of objects to what is called the primacy recency effect. Depending on the task given to subjects after being told to recall groups of objects, their memory of the objects is effected. Some like Herman Ebinghouse, studied the effects on memory to show how memory is effected and how memory works. In most cases, depending on what task is given the primacy and recency of memory is affected. The primary goal of this study is to assess the correlation between the task and what part of memory is effected. Method Participants In this study only two people were tested. This study usually uses about ten subjects in order for there to be a balance. The two subjects are male and college students about age 22. They were picked for this test because they were there. Materials Not many materials were needed. Each subject needed a piece of paper and a pen. The tester had four list/tests that he administered. Primacy 4 Procedure Four memory tests were administered and then tallied up. The first test, consisted of thirty different words directly related (i.e. animals). After reading them aloud, the tester asked the subjects to recall and write down as many words as they remember. The second test had twenty directly related words (i.e. flowers) and the subjects were then told to do the same. However, the third and fourth tests were slightly different. The third test consisted of sixteen unrelated words. After these words were called out the tester then told the subjects to count one hundred backwards by sevens and then go ahead and remember as many words as possible. Finally, the fourth test was given. It consisted again, of sixteen unrelated words and the subjects were split into two groups. One group had to count up to one hundred by sevens and thee other group had to count down from one hundred by sevens. Results In the first two tests, subjects recalled more of the first and last words heard. Recollection of the words in the middle of the lists was much less. INSERT TABLES 1 AND2 ABOUT HERE In the third test subjects lost sight of the last words of the list when asked to count down from one hundred by sevens. This is called thee Primacy effect. More of the first five words were recalled and the other eleven words were recalled less. INSERT TABLE 3 HERE Primacy 5 In the fourth test, the results did not come out the way it was supposed to (not enough subjects). Because half the subjects are counting up and half the subjects are counting down both the primacy and recency of memory should be effected. However, in this test more of the first words were recalled and the other eleven were scarcely recalled. INSERT TABLE 4 HERE Discussion The results indicated that memory (primacy and recency) is effected by the task given to subjects before asked

Expatriate Failure Essay Example

Expatriate Failure Paper Studies undertaken in this area have shown that there is a high rate of failure among expatriates mainly because of their and their families inability to deal with the uncertainties associated with Reasons for this failure can be improper selection criteria and mechanisms, lack of earlier international experience , cross cultural training ,individual factors, Job related factors, home country situations, host country situations, and various other non-Job related reasons( Black,et al,1991). These failures can, not only be detrimental to organizations growth in overseas but also can create problems In the personal life of these elite executives. This essay tries to Investigate the reasons for the expatriate failure and suggest remedies to bring down the percentage of this evil or If possible completely eradicate It. Proper understanding of the term expatriate failure will help In finding the reasons as well as to suggest remedies. According to Lee(2007), presently available literature lacks wider acceptance because ,expatriate failure is studied on the basis of only premature return and it fails to show the true picture of the extend of this vicious phenomenon. The use of this definition can be misleading and can cover up underlying issues, as it implies the completion of duration of expatriate tenure is a definite success and completely forgets the important factors like achieving performance objectives, repatriation difficulties and undervaluing the skills and knowledge developed by the expatriates. We will write a custom essay sample on Expatriate Failure specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Expatriate Failure specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Expatriate Failure specifically for you FOR ONLY $16.38 $13.9/page Hire Writer With this wider perspective reasons for the expatriate failure can be analyzed in a more fruitful and meaningful manner (Harding, 1995; Harrison, 1999). Reasons for the failure of expatriates Various studies have established the failure rate of expatriates Is exceedingly high ND cost incurred can be substantial (Sanchez, et al, 2000: Forester, 1997). The Survey conducted by GAMMA Global relocation in May, 2008 identified three main reasons for the expatriate failure (Halide, et al 2010) . These reasons are, finding right candidate, helping employees and their families and retraining these employees once the assignment is completed. Existing literature review demonstrates, selection of the appropriate expatriate, absence or poorly developed cross-cultural training programs and spouse and family related issues (Zaire;Banzai, 1985; Black ;Maidenhead, 1990; Black ;Stephens, 1999) . Some others point out technical Incapability and lace of home country support (Lee,2007)can also contribute to this failure. For a fruitful discussion all these reasons can be grouped Into four 1) Selection of Appropriate Candidate categories. 2) Cultural adaptability 3) Spouse and family related issues 4) Lack AT none country support Selection of appropriate candidate In most of the cases perfect candidate is Just a dream for the HER mangers. They have to choose from the available candidates who are willing to be relocated. Along with lack of availability of good candidates there is a jack of consensus among HER mangers in deciding the criteria for selection of expatriates. A study conducted by Tune (1987) found that companies put over emphasis on technical capability while selecting the expatriates, but the study proved that this reason is not among the first five contributors in expatriate failure. A research conducted by Stone (1991) among Australian and Asian managers demonstrated that different managers ranked different criteria for expatriate selection. Foreign postings are no longer seen as golden opportunity and they are being turn down as they are not worthy enough the struggle . The result of a survey conducted by Pay ;Benefit consultant, William M, Mercer. (Clarke, 1997) demonstrated that expatriate staff in general is let down by the selection and grooming procedures. Fifty percent of the organizations do not have a structured selection procedure and do not give any cultural briefing for the workers ready to go overseas. Employers have started understanding the difficulty in finding the right and willing staff along with need for integrating HER strategies for selection and recruitment of international positions. Cultural adaptability- Expatriates have to deal tit different ways of life and unaccustomed work environments which can be a cause of increasing stress. Research conducted by Seller and Lung (Halide et al 2010) showed that expatriates who find it difficult to adjust work and life in the foreign country are expected to perform poorly. According to another survey conducted by Just landed in 2008(Halley, et al, 2007) found that the biggest problems were adapting to local culture (85%) followed getting new friends (72%) and 42% was related to the difficulties with learning the new language. Most of the time spouse ho deals with the local people needs more support. However detail may be the cultural training given by the HER department it is impractical to expect an executive to acquire everything about the culture of a country prior to traveling to that country. According to Black, quoted by Wang (2008) factors like urge for adjustment, skills and management capability, social relations, tolerance to uncertainty, faith and ability to satisfy expectations can help to reduce the cultural shock in the host country. Cultural intelligence could help the expatriates to face the cultural differences in a utter manner Spouse and family related issues Family related issues are higher because of the profile of the typical expatriate employee. Most of expatriates are aged between the age of 30-40 and this is the time of highest family commitment. More than 60% of the expanse take their spouse when they take an overseas assignment. This most of the time end up in partner sacrificing established carrier and compensation. One of the research conducted by ACE International (Clarke, 1997) found that the number one reason for turning down international opportunity is the disruption of partners career. Children schooling can be another major reason . Recent discussions with a I-J expatriate in China pointed out the security safety issue of teen age children is a growing issue for many expatriates as they become rebellious because of the new culture and missing of friends. William M, Mercer study showed that, one third of the companies put some kind of an effort to prepare ten Tamales out oaten Ana up long It supernaturally. Lack AT none country support Expatriates need support before leaving the country, while working overseas and while returning. Expatriates may face many hassles in the host country ND support from the home country can serve as a source of relief for them. Support does not end in having a good pay package and cultural training. Support is required in work and non work related areas. A study conducted by Shaffer and Harrison (1998) proved that support for the direct, indirect and moderate influence of non work satisfaction can be decision points for expatriates quit their assignments . Virginia Hollies, vice president of ICING international expatriate benefits (CUBE) commented recently that organizations have to spend little more to take better are of expatriates as it is cheaper than loosing good people. During assignment expatriates are faced with serious challenges both in daily life and business activities. Research sponsored by CUBE, Worktable, and National foreign trade council found that expatriates lack required preparation, assistance while on assignment and appropriate support for repatriation. The expensive bottom line is that almost 44%of expatriates leave their company within two years of the contract (PR Newswire, 2001). And appropriate support system can definitely reduce the expatriate failure rate. Suggestions Recommendations Success in international business depends upon the globally effective human resource management. Todays Macs are not only challenged by internal issues but also with the norms of other countries and international competition . The following suggestion can help the reduction of expatriate failure if implemented properly. ) Good HARM practices- This includes the fixing of appropriate selection criteria, overall expatriate packages including repatriation, and integrating HER practices globally. HER has to be an integrated part of the international business to acquire necessary importance. For this further researches and studies to be undertaken with the wider definition of expatriate failure. 2) Developing cultural intelligence (HER. Magazine, 200 8) is the best available solution for facing the cultural shock effectively. This is uniquely tailored for the individual and provides an integrated approach towards learning, motivational and behavioral features. It is built on a unifying psychological model of cultural adaptation rather than piecemeal and country specific approach to training. 3) There is no one single readmes solution for the family related issues. The best thing any organization can do is to prepare the family beforehand. Ellison (Clarke, 2010) suggests people to visit the country before hand to look for schools and prepare other necessary requirements. He also encourages spouses to attend the cross-cultural training classes and most importantly to learn the language as it is not only useful but also widens the social circle as they meet similar people. Dual career resolution still remains a big issue but some organizations have started in supporting the expatriate to find suitable Job for the spouses in organizational level itself. 4) Integration of global HER activities is the key to make sure ongoing support for expatriates. Virginia Hollies (PR Newswire, 2001) recommend a five C approach in this area. These are culture, compensation, co-ordination communication and career. Culture preparations will support the expatriate to understand the difference between living in a country and visiting like a tourist. Compensation will give confidence and he/she will not feel pinched, and co-ordination deals with the ongoing support Ana return none Issues. Communication Ana career will link with the head office HER team and address any related issues. Conclusion Expatriate failure is the byproduct of the increasing internationalization of the organizations and in appropriate supporting systems to substantiate these teen requirements.

Essay on Educational Philosophy

Essay on Educational Philosophy Essay on Educational Philosophy My Educational Philosophy Final Draft No two human beings are exactly alike. With that, no two humans will learn and use the information they acquire in the same way. Not everyone is strictly one type of learner. I believe that there is no perfect philosophy. I believe everyone finds features from more than one philosophy that they agree with. Eclecticism fits exactly what I believe. No philosophy fits every learning strategy in every situation or all students. I think that behaviorism and constructivism are huge parts of the way humans learn. People learn from their experiences and by observing experiences of other people. Students should be doing activities that put them in real life situations so they can use prior knowledge to build from. If someone touches a hot burner on the stove they will burn their hand. They received a negative consequence for their action. Because of that experience they will most likely not want to touch the hot burner again. I believe that students should be rewarded for their achievement s, but I do not believe that they need a â€Å"prize† every time. I agree with some views of Progressivism. Everyone must be constantly learning and rediscovering to stay up to date with the world around them. The world is ever-changing. Education is used to learn how to solve problems and discover our surroundings. Students are constantly changing and adding to what they know as they learn new information. Teachers should not be in the classroom barking orders all day, but be on the side lines guiding the students in the correct path. My educational views above are very similar with the views of John Locke. He believes that when a human is born their mind is a pure, blank slate. Every situation one encounters, helps shape their ever-changing mind. Like Locke, I believe that there are two different kinds of experiences, sensation and reflection. Sensations tell about the things in the external world and reflections are about the operations and processes of our own minds. The human mind is active. Every day it stores hundreds of simple ideas and can combine them into a variety of intricate ideas. In my classroom I will be sure to know every student’s needs and learning difficulties. Being in Deaf Education, every student will be different. Some may have hearing aids, or cochlear implants. I

Short answer Essay Example | Topics and Well Written Essays - 1250 words

Short answer - Essay Example Now the kind of love that explains the relationship between man and woman, those are a couple of sexual partners, can be defined as a category in itself. However, referring to Aristotle’s works, Solomon might have tried to define love in a broader context. Consequently, he selected to reflect on human behavior (and particularly his/her statements) during sex. And Solomon does not hesitate to consider love from both homosexual and heterosexual perspectives. This turns a possible classification scheme rather blur because homosexual relationships cannot lead to child birth and be adjusted within the traditional concept of family. So, Solomon’s theory gives rise to a possible categorization scheme, where love is to be redefined as per the different situations that come up in the course of making love. And this love-making can be just hugging and kissing. It can also be a more intensive activity like sexual intercourse. Or it can be just like sharing words of affection or st aring at each other in fascination. In sum, categorizing love on the basis socio-sexual behavior becomes so much multidimensional so that no categorization remains achievable at all. And a single category of romantic love appears to be most difficult to shape. Finally, Solomon expresses his lack of confidence on today’s definition of romantic love. ... (Symposium, 207A) Diotima has been a controversial figure in the history of philosophy. There are opinions that Diotima is nothing but a character created by Plato himself. On the other hand, historical research reveals that Plato talked about the prophecies of real characters; so Diotima might have been a real philosopher of ancient Greece. Whatever was the case, Diotima’s definition and perspective on human love can be better understood as a Platonic concept since most of her ideas have been conveyed and/or analyzed by Plato only. Diotima was a female philosopher, so her analysis is important from the perspective of studying gender relations too. Hence the term Platonic love can be attributed to Diotima in a wider way. Apparently, Platonic love is an acceptance of the power of beauty and it might be related to sexuality too, because beauty is largely about physical attractiveness of a person. However, Diotima’s treatment of the topic was not as much linear as a sexual ity and physical beauty related affair. In fact, she tried to correlate love with the beauty of mind. For Diotima, begetting something cannot be just a physical achievement as must be explained in terms of touch, visibility, etc. Diotima put more emphasis on the realization of beauty by human mind that culminate at divinity. So originating from Diotima’s fundamental prophecies, Platonic love accomplishes at the essence of asexual love, where beauty and creation are still at the prime focus. So sexuality can also be introduced in this realm, but not from the viewpoint of fulfilling sexual desire. Sex and beauty, from the view of Platonic love can be more purposive as for to have children or build relationship. Finally, Diotima’s approach appears to be more holistic and

Discuss how social media can be used to build a brand community and Essay

Discuss how social media can be used to build a brand community and illustrate your answer with detailed examples of such use - Essay Example It goes without saying that technologies and social media, in particular, contribute to the development of the collective brand identities and, therefore, brand communities. The example of Apple Macintosh suggests that social media, including blogs, forums, and social networks, facilitate the creation and expansion of brand communities, through the creation of shared meanings, the development of groups and clubs, elimination of any formal hierarchy, and diversification of communication instruments and ties. Brand communities Brand communities are among the most popular topics of present day market research. The rapid advancement of technologies and social media, in particular, contributes to unprecedented growth of brand communities and groups. According to Muniz and O’Guinn (2005), â€Å"brand communities are nongeographically bound collectives of brand admirers who, through their ability to aggregate and community at very little cost, assert themselves as important marketpl ace collectives† (p.65). Brand communities are always about building and sustaining a common, collective identity in their members (Muniz & O’Guinn 2005). ... Needless to say, brand communities develop and operate through the subcultures of consumption which differ from brand communities but also share numerous common features with them. Subcultures of consumption Unlike brand communities, subcultures of consumption is a separate society subgroup, which self-selects as a result of developing shared commitment to brand, product class, or consumption activity (Heding, Knudtzen & Bjerre 2008). The basic features of a subculture of consumption include (a) social hierarchy; (b) shared ethos; (c) unique lexicon and ritualistic features; and (d) unique ways of symbolic self-expression (Heding, Knudtzen & Bjerre 2008). Subcultures of consumption exemplify a collective view of numerous brand communities and identities. In the current state of global marketing, brand communities are of particular importance for firms, since they primarily focus on shared brand meanings and do not normally reject the prevailing society’s culture (Wiegandt 2009 ). In this sense brand communities’ reliance on low-cost communication methods and social interaction implies that social media do play a role in their development and expansion (Wiegandt 2009). The Apple brand community presents a unique example of how social media and brand communities interact. Apple Macintosh, brand communities, and social media Apple is one of the most frequently cited objects of brand community research in professional literature. Much has been written and said about what works and sustains the culture of sharedness in Apple Macintosh brand communities. It should be noted that the Apple brand community displays a number of specific features. These

Third World Development Strategies Research Paper

Third World Development Strategies - Research Paper Example The country is the largest global producer with a capacity of 10,500, 000 barrels per day. This accounts for nearly 10% of global fuel requirements. Following the Arab- Israeli war of the 1970s, global oil prices escalated making Saudi Arabia becomes the most prosperous nation in the Middle East. The country is among the few countries, which enjoy favorable international trade. In addition, Saudi Arabian economy has a considerable surplus compared to its trading partners. In the mid-1980s, global economies were struck by an element of uncertainty and planning which considerably reduced oil importations and oil budgets. Following the phenomenon, Saudi Arabia oil production dropped from about 10 million barrels per day to about 2 million barrels per day. This robbed Saudi its position as the key producer in OPEC and settled for the production quota system. Within this system, the country’s oil production was largely governed by a desire to maintain its market share. Saudi in the Lost Decade. The lost decade is the economic period between the 1980s and 1990s, which was characterized by severe economic hardships in Latin American countries. The lost decade was also characterized by a negative economic growth, increased poverty, and high debts. This made global creditors such as the IMF impose regressive actions and structural policy as an effort of controlling global credit crisis. The monetary policies made by the IMF and other global monetary organizations had a significant impact on Saudi Arabian economy.  ... Saudi in the Lost Decade (1980’s) The lost decade is the economic period between 1980s and 1990s, which was characterized by severe economic hardships in Latin American countries. The lost decade was also characterized by a negative economic growth, increased poverty and high debts. This made global creditors such as the IMF impose regressive actions and structural policy as an effort of controlling global credit crisis. The monetary policies made by the IMF and other global monetary organizations had a significant impact on Saudi Arabian economy. This was experienced as either a direct impact or an indirect impact resulting from global oil prices and fluctuating global energy demands. Similarly, other economies in the Middle East such as Qatar, UAE, and Kuwait were experiencing similar economic fluctuations. However, Qatar experienced a steady economic progress that was marked by an increase in the total gross domestic product from US $ 655 million in 1970s to $ 2000 million in 1978. Qatar is the only country in the Middle East that experienced a positive economic growth during the 1978-1979 oil shock. Other countries such as Kuwait and UAE also enjoyed considerable economic growth resulting from opening of new oil fields and increasing global oil prices. Economies in the South East Asia such as Vietnam and South Korea had a slightly different shift during the 1980s. The main difference between the two economies and Saudi Arabia is the exportation of oil and the influence of western economies. Saudi Arabia became a center of interest for global powers during the lost decade. The presence of oil and the escalating fuel demand made Saudi Arabia to become a close ally of America and

Coaching And Mentoring Has Been In Society Management Essay

Coaching And Mentoring Has Been In Society Management Essay Coaching and mentoring has been in society for thousands of years in some form or another. Coaching has been likened with counselling and therapy as a large number of therapists have retrained to become coaches. In the last century it became ever more popular with an emphasis on life coaching, academic coaching, managerial coaching and sports coaching. Anybody can call themselves a coach or mentor and because there is a lack of regulation and accreditation the consequence is problems with adherence and accountability and no way of actually measuring its effectiveness. In the last 20 years industry and business have bought into the coaching and mentoring framework. A survey by the Chartered Institute of Personnel and Development (2011) shows coaching and mentoring to be an increasing activity to improving performance and employee engagement. Because of this the coach has a responsibility for imparting knowledge, through technical ability and skill altogether ensuring the protà ©gà ©s personal and professional development. There are subtle differences between coaching and mentoring, but academics would argue coaching is an element of mentoring (Clutterbuck and Lane 2004). However there is still much confusion and Ives (2010) argued that the reason for confusion is the lack of formal definition. Another way of viewing this is with Hawkins and Smith (2007, p39) who in comparison argue that multiple definitions can delineate the territory mentoring might cover. The Chartered Institute of Personnel and Development survey goes on to state that it is also confusing because of reluctance by industry to conduct formal evaluation on their programmes and what will its value be within businesses. There are numerous definitions for coaching and mentoring. Bax, Negrutiu, and Calota (2011 p323) stipulates the role of a coach as helping, showing, giving feedback, explaining and encouraging. Along with Linder-Pelz and Hall (2008, p43) who state coaching is about, facilitating a clients performance, experience, learning and growth. The International Coaching Federation (2011, p1) describes a coach as, providing objective assessment and observations that foster the individuals enhanced self-awareness. Mentoring has been defined as a relationship between two people with learning and development as its purpose, (Megginson and Garvey 2004, p2) (cited in Brockbank and McGill 2006). The most striking correlation between the definitions is the phrase learning, which best describes an essential part to the relationship that makes coaching and mentoring distinctive. As opposed to Wallace and Gravells (2009 p10) who offer another alternative for mentoring as a long term commitment and a more gradual process than coaching. It is therefore acknowledged that during coaching or mentoring some form of learning will occur. Hence this would indicate the coach or mentor need to have a level of competence, experience and training technique. The European Mentoring and Coaching Council have identified their core competences within their code of ethics and Clutterbuck and Lane (2004) attempted to identify common attributes. Subsequently other governing bodies such as the association of coaching, the association of professional executive coaching the international coach federation have defined their own versions further adding to the confusion. At the same time the research conducted by the Chartered Institute of Personnel and Development survey (2011), and The Institute of Leadership and Management Creating a coaching culture Report. (2011) emphasise coaching enablers within business need to be mindful of all the schemes and styles in order to finding the best strategic model. For this reason as with most interventions there needs to be a guide to aiding behavioural modification, these are the building blocks of the various concepts and models. The GROW Model (Goal, Reality, Options, Will) is the best known model for coaching. This model is a goal orientated model which is simplistic, easy to understand and use. It has been extensively described by many authors including Whitmore (1992, 2003, 2009), Downey (2003), Clutterbuck, and Megginson (2005). They imply the model can be utilised by anyone without specialist training, but is lacking a self-reflection process. The Chiumento research report: Coaching Counts (2007) highlights the trend of organisations using coaching models. The GROW model being the preferred choice. According to the literature the model allows for the coach and coachee relationship to be developed and the individual to develop and manage their goals. However it is used predominantly for a short term and to correct a business issue, improve individual performance, facilitate the learning of new skills, to prepare an individual for promotion or change. Mostly case studies give examples of how the model is applied. Therefore analysis is difficult. Further coaching models are the framework to facilitate this change within an individual. The coach by definition is the architect of the process and not just an instructor. Coaching models are the tool kit for a coach to develop the coaching relationship with a coachee. However, as with all tool kits a coach can collect a vast array of tools, but never develop the competence to use them. Connor, M. Pokora, J. (2007 p12) states when a model is used it, provides a map for the journey, for both client and coach. That journey is never linear and it is easy to get lost along the way so there must be a process to change direction. To better define best practice the European Mentoring and Coaching Council produced a code of ethics (2008). This was an attempt to standardise the terminology, competence, integrity, professionalism and structure. Unfortunately this is only one governing bodys package. Hawkins and Smith (2007) first presented their model of coaching in the early 80s. They later developed the model which focused on the coach and coachee relationship from the outset. In particular, enabling the setting of clear ground rules when negotiating the contract. The CLEAR Model (Contracting, Listening, Exploring, Action, Review) was very similar to the GROW model although not as restricted and does allow a level of flexibility. There is greater emphasis on the feedback loop for the coach and coachee. Because of the exclusiveness of literature, only slight reference is made to similar areas of study. It is evident that this model has had an influence on further coaching models. Spece and Oades (2011 p38) note that many of the coaching surveys and reviews, impacts an array of psychological characteristics and processes. They also observe that much of the literature, when speaking of coaching, raise the concern to using cognitive behavioural coaching, motivational interviewing and emotional intelligence. McMahon (2007) was a co-founder of the cognitive behavioural coaching model. Her model focussed on a non-directive form of questioning which enabled an individual to become self-aware of their emotions. This model has been extensively theorised and researched with the vast majority being empirical. Unfortunately, it is only designed to be used over a short period of time, but enabled only a competent practitioner to develop an individual into identifying problem solving goals. Nonetheless this did address personal issues but it did not take into account the requirements of the establishments objectives. There is additionally widespread consensus of opinion and ideas as to what coaching and mentoring is or what makes a good coach. The Institute of Leadership and Management Creating a coaching culture Report (2011) examined the link between who conducts the coaching and what is coaching best practice. See figure 1 below. They found that although line managers are the preferred choice, they do not necessarily make the best coaches as this will prevent the success of the intervention provided. Unfortunately the majority of their research to date uses only a small numbers of participants and makes analysis challenging. Figure 1 Who undertakes coaching? Figure taken from the Institute of Leadership Management Creating a coaching culture Report May 2011 The average manager/coach, in order to be successful, requires some form of intelligence, knowledge that they must communicate well, understand their subordinates or peers and conduct themselves appropriately. These skills are not just inherited but must be nurtured over time. Emotional intelligence, as it is referred to, requires the manager to have empathy, commitment, initiative and self-awareness. To know yourself emotionally enables an individual to adjust their behaviour towards others. Sterrett (2006) attempts to introduce this concept to those who are engaged in coaching and mentoring. Wall (2006, p68) refers to a key aspects of a coach or mentor as being emotional Intelligent which, refers to a variety of personal and interpersonal competencies that have huge impact on a persons success. Indeed coaching must now include this element as it can allow the coach to engage at a personal level and guide the coachee to set their goals linked to their own personal values. As a resul t the coachee is more likely to buy in and pursue this relationship if the change matters to them. With all positives there can be a negative as Alexander (2011) alternatively offers another aspect to the use of emotional intelligence. She argues when emotional intelligence is used it can also give an individual the intellectual advantage and can be used to control, manipulate and intimidate. However the article uses emotive language. It is lacking in impartiality and does not produce any credible evidence. The consequence is she has a tendency to over emphasise the negative part. The McLeod and Thomas (2010) model of coaching, the STEPPA Model (Subject, Target objective, Emotion, Perception, Plan, Pace, Act/Amend), is relatively new and offers a more finite element than other models. The basis of the model is to concentrate on the individuals emotions and actions are elicited through them. These are more elaborate in details and interpretation. However it is lacking the flexibility a novice coach needs. The literature leans towards the opinions and assumptions of the creators and is not based on any data taken from independent research. There is also a lack of empirical evidence to indicate the value of its use. In fact the literature showed there was a variation of important aspects to coaching and mentoring. First, the type of coaching conversation, which begins with establishing the relationship between coach and coachee. This was fabricated using the code of ethics. Secondly setting the contract which must contain all the agreed parameters. Thirdly the formulation and setting of goals and obtaining a by in from the coachee and lastly using feedback to make adjustments. Unfortunately the models are limited by their creators and because of this a level of flexibility is removed. It is impossible to suggest that there is a perfect model to use as it would be easier to fit a model in a specific circumstance. All models emphasised the fact that individuals must recognise their own potential, take ownership of their individual goals and aims and review them periodically. The importance of questioning and self-reflection is paramount. The models do however, provide a basic structure for the coach to work with. All have a level of simplicity and some allow a level of flexibility and are all intended to make the coachee take action. There are limitations, and if the coach does not take care, can overlook the basic principles required in coaching interventions. Egan 2002 (cited in Connor and Pakora 2007) states, the model is for the client, in short the coach should not get hooked into constantly checking where they are in the process rather than moving in the direction the coachee wants. Coaching is rapidly expanding into multiple disciplines and applications but despite abundant rigid literature, research into coaching and mentoring is still very limited. If coaching can be claimed as an asset within industry and business alike, studies should contain a varied population with an interchangeable set of objectives. It has been shown that coaching may not have the desired effect for certain environments and that an alternate option would be a more suitable choice.

C.S. Foresters Lieutenant Hornblower: Success And Failure :: Lieutenant Hornblower Essays

In the novel Lieutenant Hornblower there were a few scenes were Hornblower was a success and a few were he was a failure.   Ã‚  Ã‚  Ã‚  Ã‚  In my opinion the first success of Hornblower was when he used all the cannons on one side of the ship to free them from the mud holding the ship. Another success was when Hornblower suggested a landing attack on Samana Bay. The commanding officer agreed with his suggestion, and they put together a landing party. Hornblower had the whole attack planed and the coordinates marked. His surprise attack on the Spanish at Samana proved to be a success. Once the fort was taken over he was successful in firing red hot shot at enemy ships, even without ever using that technique before. Then when the negotiation with the Spanish took place he had a brilliant idea to mount a nine pound cannon at the upper end of the peninsula to prevent the Spanish from escaping. This enabled them to turn down the terms of the proposal that the Spanish wanted and get what they wanted without giving anything to the Spanish. These achievements made by Hornblower is what later earned him the command of the Retribution, although his command of the Retribution did not come until later when the war started again.   Ã‚  Ã‚  Ã‚  Ã‚  Hornblower had also had a few failures that hindered his successes. Among these was when Hornblower was using the red hot shot to sink enemy ships. This was both a success and failure. It was a failure because after heating the shot for a considerably long period of time the shot began to deform. This deformity of the shot wouldn't allow it to fit into the cannon. Hornblower realized his mistake after one of the shots wouldn't fit into the cannon. This slowed their operation down but didn't cause a defeat to them. The situation with Hornblower gambling is mostly in my opinion a success but it could also be a failure. The way I think it would be a failure is that he lost a lot of his

Martin Luther King Jr Essay

Martin Luther King Jr. was born in Atlanta, Georgia on January 15, 1929. He was born during a time when black people did not have the rights which they have today. He experienced racial discrimination when their white neighbors refused to let him play with their boys. When he was five years old his mother persuaded the first grade teacher, Miss Dickerson, to make room for him in her class. Even though he started several weeks after the other children, he soon caught up with them academically and even surpassed them before the year was over. Miss Lemon, his teacher taught him to be independent. She taught him if there was an injustice, he could rebel, but still keep his dignity and find quiet ways to resist. She inspired her students to learn about black history and take pride in their heritage. When he was 15 years old he entered Morehouse College. After two years in school he decided he could best serve others by becoming a minister. He became assistant minister of the Ebenezer Baptist church where his father was minister. The following year he graduated from college, being only 19 years old. He then attended Crozer Theological Seminary in Chester, Pennsylvania. While he was at Crozer he began to study the teachings of Mahatma Gandhi. Gandhi urged people to not fight, but to protest peacefully. Martin saw this method of non-violent resistance as the answer to the unfair treatment blacks received in America. At Boston University he met Coretta Scott who became his wife. They had four children.When he graduated from Boston University he became the minister of the Dexter Avenue Baptist Church in Montgomery, Alabama. On August 28, 1963 Martin Luther King and other leaders led a march into Washington D.C. Over 200,000 people marched from the Washington Monument to the Lincoln Memorial. It was here where Martin Luther delivered his â€Å"I Have a Dream† message.

Diary of Anne Frank essays

Diary of Anne Frank essays Journeying back to the early nineteenth century, when Nazi forces occupied Germany during World War II, the lives of those living in this territory was spent in constant fear and anxiety. The Diary of Anne Frank leads readers through the harsh times of a family trying to escape imprisonment in concentration camps by Nazi soldiers, where death was almost certain. Born on June 12, 1929, Anne Frank was a German-Jewish teenager who was forced to go into hiding during the Holocaust. She and her family, along with four others, spent 25 months during World War II in an annex of rooms above her father's office in Amsterdam, the Netherlands. During the two years in hiding which Anne refers to as "a time when the ideals are being shattered and destroyed, when the worst side of human nature predominates, when every one has come to doubt truth, justice and God (pg.327)." Anne kept a diary that was given to her by her father, Otto Frank, on her birthday. Between June 1942 and August 1944, from Anne's thirteenth birthday until shortly after her fifteenth birthday, Anne recorded her feelings, her emotions, and her thoughts, as well as the events that happened to her. "...[I]deas, dreams, and cherished hopes rise within us only to meet the horrible truth and be shattered...yet in spite of everything I still believe that people are really good at heart (pg. 327)." The diary is an accurate record of the way Anne grows up and matures, in the unfortunate situation she found herself. Given the circumstances in which the novel is written Anne gave a very vivid description of her surroundings and the feelings she encountered throughout her ordeal. The novel displays the grief and frustration that is experienced throughout the time spent in hiding. The emotions of the situation are captured in the text and gives validity to the pain and frustration encountered. D ...

Adjectives vs Adverbs in SAT Writing Practice + Tips

Adjectives vs Adverbs in SAT Writing Practice + Tips SAT / ACT Prep Online Guides and Tips You may recall the good ol’ days of elementary school when you learned about adjectives and adverbs. If you had realized that you would have to know about these parts of speech for the SAT, perhaps you would have paid better attention instead of daydreaming about Nickelodeon and The Disney Channel. Don’t worry. If you’ve forgotten or never learned about these parts of speech, I’ll teach you everything you need to know about them for the SAT Writing section. In this grammarguide, I'll do the following: Define an adjective. Define an adverb. Review the comparative and superlative forms of adjectives. Explain how adjectives and adverbs are tested in SAT Writing. Provide practice questions to test you on what you've learned. What is an Adjective? Adjectives modify nouns or pronouns. Here are some example sentences with adjectives: He is disgusting. The adjective is "disgusting" because it modifies "he". I turned in my horrendous report. The adjective is "horrendous" because it modifies the report. My cat is docile. The adjective is "docile" because it modifies the cat. You can think of adjectives as words that describe nouns. What is an Adverb? So, in elementary school, you may have learned that adverbs modify verbs, but that’s not all. Adverbs modify verbs, adjectives, or other adverbs. This is an example of an adverb modifying a verb: He writes slowly. The adverb is "slowly" because it modifies the verb "writes". The adverb is used to describe how he writes. Check out this example of an adverb modifying an adjective: Her muscles are extremely large. The adverb is "extremely" because it modifies the adjective "large". The adverb is used to describe the degree of largeness of her muscles. The word "large" is an adjective because it modifies the noun "muscles". Here is an example of an adverb modifying another adverb: The politician speaks very well. The word "very" is an adverb because it modifies the adverb "well". The word "well" is an adverb because it modifies the verb "speaks". From looking at the example sentences, you may have noticed that adjectives and adverbs tend to have different constructions. Adverb Construction Adverbs are usually formed by adding "ly" to the adjective. For adjectives that end in "y", the adverb is formed by adding "ily". So, for example, "slow" becomes "slowly", "quiet" becomes "quietly", "careful" becomes "carefully", and "noisy" becomes "noisily". There are irregularly formed adverbs, such as "good" that becomes "well" in the adverb form. However, the SAT will not specifically test you on irregular adverbs. So, how will adjectives and adverbs be tested on the SAT Writing section? Adjectives Vs. Adverbs on the SAT On the SAT, adverbs and adjectives are switched with one another. Most often, an adjective will be underlined when the wordshouldbe in the adverb form. Less often, but occasionally, an adverb will be underlined when the word should be in the adjective form. This is an example of the type of sentence that may appear on the SAT: When I saw my doctor, he examined me careful. If you aren't reading closely, the example sentence might seem perfectly fine to you. However, the word "careful" is functioning as an adverb in the sentence. Why? The word "careful" modifies the verb "examined". Therefore, "careful" should be in the adverb form. This is the corrected version of the sentence: When I saw my doctor, he examined me carefully. This is an example of an adjective being incorrectly used as an adverb: Because her workout was excruciatingly, she could barely lift her fork to eat her dinner. The word "excruciatingly" is modifying the workout. Because "workout" is a noun, "excruciatingly" is an adjective and should not be in the adverb form. This is how the sentence should read: Because her workout was excruciating, she could barely lift her fork to eat her dinner. Here are some simple strategies to help you determine whether a word should be in the adjective or adverb form. Strategy Determine what word an adjective/adverb is modifying. Then, determine the part of speech of the word that is being modified. If a word modifies a noun, use the adjective form. If a word modifies a verb, adjective, or another adverb, use the adverb form. Let's use what we've learned to tackle some real SAT questions. Real SAT Writing Examples Try to determine if there is an adjective/adverb error in the following sentence. Explanation: At first glance, none of the underlined phrases may seem incorrect to you. However, let's take a look at answer choice C. The word "effective" is in the adjective form, but what is its function in the sentence? The word "effective" is describing how the effects have been described. The word "effective" is modifying the verb "have described". Therefore, "effective" should be in the adverb form, "effectively". Here's one more example from a real SAT. Explanation:So, this question is slightly more difficult. Is there an error? Yes. But where? The answer is A. So, â€Å"clever† is describing how the reservoir was designed. In the sentence, â€Å"designed† is actually a participle. A participle is a form of a verb that functions as an adjective. Here, â€Å"designed† is modifying the reservoir. However, even if you thought â€Å"designed† was a typical verb, the word â€Å"clever† should still be in the adverb form. The reservoir was cleverly designed. Also, "clever" is in the adjective form. The only noun "clever" could possibly modify is "reservoir". Would a reservoir be described as clever? No. The way the reservoir was designed was clever. It was cleverly designed. A cleverly designed reservoir The good news is that you won't see a harder adverb question than that one an your SAT. Now, let's take a look at another rule involving adjectives. Comparatives Vs. Superlatives (aka -er vs -est) Comparatives The comparative form of an adjective is created by adding "er" to the adjective or "more" plus the adjective. Examples of comparatives include "faster", "stronger", and "more exhilarating". You cannot use "more" and the "er" form of a word. You cannot write "more stronger" or "more faster". Also, the comparative form can only be used when you are comparing two things. Here is an example of the comparative form being used incorrectly: Between Britney Spears and Christina Aguilera, Christina is the more better singer. Again, you can't use "more" with the comparative form of a word. The word "better" is the comparative form of good ("better" is irregularly formed). This is the corrected version of the sentence: Between Britney Spears and Christina Aguilera, Christina is the better singer. The comparative form is used when you're comparing two things. What is the proper form to use when you're comparing three or more things? Superlatives When comparing three or more things, use the superlative form. A superlative is formed by adding "est" to the adjective or by putting "most" in front of the adjective. Examples of superlatives include "fastest", "strongest", and "most exhilarating". You cannot use "most" and the "est" form of a word together. You cannot write "most fastest" or "most strongest". Here is an example of an error with a superlative: Of all the breakfast cereals, Apple Jacks is the most tastiest. Be on the lookout for sentences with "most" and the "est" superlative form. You can only use "most" plus the adjective or the superlative "est" form of the adjective. You can never use both together. Apple Jacks are tastier than Cheerios. Comparatives and Superlatives on SAT Writing Most likely, you will only see a maximum of one or two questions on the SAT testing your knowledge of comparatives and superlatives. All you have to remember is proper construction of the comparative and superlative forms, and you need to know to use the comparative form when comparing two things and the superlative form when comparing three or more things. This is an example of the hardest type of comparative/superlative sentence I've seen on an SAT: Between Joe and his brother, Joe is the stronger and more intelligent. Often, students will be tempted to use the superlatives "strongest" or "most intelligent" in this sentence. However, because we are only comparing two things, we have to use the comparative form. The example sentence is correct. Strategy If you see a comparative, make sure only two things are being compared. Also, make sure that "more" and the comparative "er" form are not being used together. If you notice a superlative, make sure three or more things are being compared. Also, make sure that "most" and the superlative "est" form are not being used together. Now, let's check out an example from a real SAT. Real SAT Writing Example Determine whether there is an error in this sentence taken from an actual SAT. Explanation: Do you see the error? Hopefully. Find the incorrectly formed comparative. You cannot write "more stronger". The word "more" does not belong with the comparative "er" form of the adjective "strong". The answer is B. At this point, we've covered all the specific types of questions involving adjectives and adverbs on the SAT Writing section. Here are some tips to help you identify and correctly answer all adjective and adverb questions on the SAT. General Strategies for Adjectives and Adverbs on the SAT #1: If an Adjective or Adverb is Underlined, Make Sure the Word is Being Used Correctly In any of the subsections (sentence improvement, identify the error, paragraph improvement), if an adjective/adverb is underlined, make sure the word is being used correctly. Most adjective/adverb questions are found in the identify the error subsection. Generally, mistakes on adjective/adverb questions are due to carelessness. By checking to see that underlined adjectives/adverbs are being used correctly, you will be less likely to make a mistake. #2: Determine the Part of Speech of the Word that the Adjective/Adverb is Modifying If you know the functions of adjectives and adverbs and you can correctly determine the part of speech that an adjective/adverb is modifying, you should never miss an adjective/adverb question. #3: If a Comparative or Superlative is Underlined, Make Sure the Word is Being Used Correctly Keep in mind that comparatives compare two things and superlatives compare three or more. Comparatives are formed by placing "more" in front of the adjective or by adding "er" at the end of the word, but you can never use "more" with the "er" form. Similarly, superlatives are formed by placing "most" in front of the adjective or by adding "est" at the end of the word, but you can never use "most" with the "est" form of the word. I assume we feel comfortable with adjectives and adverbs now. Let's do some realistic SAT practice questions that I created for you. Additional Realistic SAT Writing Practice Questions Use the general strategies I provided and your knowledge of adjectives and adverbs to answer these practice questions. 1. For(A) most of my life, I have resided in the incredibly(B) diverse city of Los Angeles, a dense(C) populated urban(D) area in California. No Error (E) 2. After seeing(A) my uncle for the first time in ten years, I was shocked(B) by how dramatic(C) he had aged (D). No Error (E) 3. Between(A) the SAT and(B) the ACT, the SAT has more sections(C) and the ACT has the longest(D) sections. No Error (E) 4. When I visited(A) Marc in New York, I entered his filthy(B) room for the first time and was shocked by(C) how overwhelmingly disgusting(D) it appeared. No Error (E) 5. Even though she(A) struggles with grammar, Jamie was able to correctly(B) identify the error in the sentence by looking(C) at the sentence close. (D) No Error (E) Answers: 1. C, 2. C, 3. D, 4. E, 5. D What's Next? Continue your journey to total SAT Writing mastery. Make sure you know what's actually tested on SAT Writing. For detailed strategies on how to get that awe-inspiring perfect SAT Writing score, read about how to achieve perfection on SAT Writing from a perfect scorer. Are you hoping to get a perfect combined SAT score? Learn how to do that from somebody who got a perfect SAT score. Want to improve your SAT score by 160 points? Check out our best-in-class online SAT prep program. We guarantee your money back if you don't improve your SAT score by 160 points or more. Our program is entirely online, and it customizes what you study to your strengths and weaknesses. If you liked this Writing and grammar lesson, you'll love our program.Along with more detailed lessons, you'll get thousands ofpractice problems organized by individual skills so you learn most effectively. We'll also give you a step-by-step program to follow so you'll never be confused about what to study next. Check out our 5-day free trial: