Article Analysis Sociology of Educational Late Blooming...

Summary Sociology of educational late blooming, an article published in Sociological Forum and written by Jack Levin and William C. Levin, looks at the timelines of common lifetime milestones and their importance in various cultures. Describing time and scheduling as an important social dimension, the authors explain the subject of timeline scheduling within a context of societal norms(J. Levin W. C. Levin, 1991, p. 661). Milestones in terms of â€Å"proper† chronological age and the order of attainment are established by society and differ greatly from one culture to the next (1991, p. 662). Levin and Levin pick deviancy from the normal age-window for completing higher education, called â€Å"late blooming†, as their focus and note that the†¦show more content†¦676). The class text affirms some of the article’s position when it states â€Å"A community or institution’s culture facilitates or inhibits change† (R. T. Moran, Harris, S. V. Moran , 2007, p. 102). Even more, that national culture plays a key role in the consideration of time and time consciousness (2007, p. 131). The textbook makes a point of linking the development level of a culture to their necessary rhythm; agricultural societies will take a longer duration but slower paced approach to time (2007, p. 131). This would track well with the Levins’ paper, in that the article shows how age-norms have changed often as changes in American development occur. The article is not explicit on this, yet many of the poignant shifts in age norms in the paper are set against just such a backdrop. The GI Bill followed closely after a financial system collapse , increases in college attendance by already-married women was a result of economic slowing in the late 1960s and 70s as well as changes in the value systems of gender equality, and sweeping changes in technology and the nature of our predominantly manufacturing based economy created growth in the populat ion of mid-life career changers. I read the textbook’s approach as seizing on that pattern of change and the increasing pace of it as rational for new approaches in knowledge management (km). Education is just one facet of KM, but if knowledge-assets like corporate values,

The Plan For Public Health And Safety - 1733 Words

The next component of the General Plan is the plan for public health and safety which addresses issues of: Geology and Seismicity, Flooding and Drainage, Noise, Air Installation Land Use Compatibility, Hazardous Materials, Crime Prevention and Protection Services, Fire Prevention and Suppression Services, Disaster Preparedness, Emergency Medical Facilities. The issue of geology and seismicity is important to the Lancaster area at large due to its location being less than ten miles south of the San Andreas Fault. Major earthquakes in the area present a problem for citizen’s safety and possible property damage. A similar issue is that of flooding and drainage. Because Lancaster exists within a valley and is relatively flat, the area is prone to flooding. One of the current propositions is to include flood water basins. The water basins to mitigate for the 100 year flood are essentially large ditches on the corner of neighborhood streets. When a water basin sits in the middle of a neighborhood it is not a functional part of the surrounding environment and can become an eyesore in a community. This probably causes the NIMBY-ism around water basins, no matter how beneficial they may be. Noise is a very prevalent issue in Lancaster, due to the amount of aeronautical activity conducted on EAFB. The City has rezoned the flight area in order to decrease the amount of overhead flights in the urbanized areas. This plan is mimicked in the Air Installation Land Use Compatibility portion.Show MoreRelatedRegulatory Issues Impacting Development of an Emergency Preparedness and Management Plan1573 Words   |  7 PagesEmergency Preparedness and Management Plan is complex. There is not a single format to base the plan. Each plan is dissimilar according to the facility that the plan was developed. Each facility is composed of different structural components, machinery, chemicals, and equipment. 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The department receives an annual budget of 225 million dollars. The corrections division under the Department of Public Safety plays a key role in overseeing the management of jails and prisons. Part of its role is to fulfill its mission of implementing a successfulRead MoreRisk Management Pl An Event That Has A Positive And Negative Impact On Project Objectives1265 Words   |  6 Pages8. Risk Management Plan 8.1. Purpose A project risk is an event that has a positive and negative impact on project objectives. A Project risk management plan is critical in identifying, monitoring and reporting risks. This Risk Management Plan defines how risks associated with this ten story-building project will be identify, analyze, and manage. It presents the outlines for risk activities how to perform, record and control or manage throughout the project lifecycle. 8.2. Process The project

Auditing and Assurance Services Systematic Approach

Question: Discuss about the Auditing and Assurance Services for Systematic Approach. Answer: Introduction: There are some issues in the given case which indicates the need for audit planning. Audit planning refers to the process to the audit operations. In this stage, the necessary information is gathered and the problems are identified. In the given case, there is a massive downturn in the commercial property sector and an abundance of the city office space. Thus, the audit planning issue is to find out the reasons behind this downtown in the commercial sector. Another issues is to find out the reasons the city office space has been abandoned. After that, the necessary information needs to be collected (Smetanko 2014). There are some major auditing issues in this case. The software has been purchased by WebLtd. for the purpose of financial analysis and for the improvement in the management reporting. Here, the first job of the auditor will be to run the system to know whether the system is appropriately made or not. On the other hand, the reliability of the information provided by the software needs to be examined. It needs to be made sure that whether the information provided by the system can be used for various purpose of the organization. There are the main auditing issues that need to be addressed (Mohamed 2015). In this case study, the first audit issue is to find out the reasons for the establishment of an overseas branch as a sales outlet. This is needed as a lot of expense are involved in this process. After that, the next issue is to find out whether it is justified for Beauty Pvt. Ltd. to distribute the samples of the products in order to increase the marketing effort of the company. The third issue is to collect every possible data and information about the inventory of the company that has been transferred to the oversea branch (Getz and Davis 2014). There are some issues that decided whether to use the control approach or the substantive approach. Control approach is used by the auditors to prevent or detect the material misstatement in the audit report. On the other hand, substantive approach is used to prevent or detect the material misstatement as well as the frauds in the assertion level of the audit report. This the main issue behind the selection of different kind of approaches. However, there are other issues like the adopted control system of the client, various auditing activities and others (Glover, Prawitt and Messier 2014). The choice of audit approach vastly depends on the risk assessment procedure of the company. There are three kinds of risk assessment criteria and they are inherent risk, medium risk and detection risk. Inherent risks are errors or omissions in the financial statement due to failure in the control process of the company. Control risks are the material misstatement due to the error of various fraudulent and others. Detection risks are the risks which has a chance to occur in the near future. There is a relation among these three kinds of risks and the choice of audit approach. In case of inherent risk, control approach needs to be adopted. In case of the control risk, substantive approach needs to be adopted. Lastly, in case of the detection risk, control approach needs to be selected (William Jr, Glover and Prawitt 2016). For the purpose of measuring the accuracy and completeness of the depreciation expense, substantive approach needs to be adopted. There are reasons behind this statement. As discussed earlier, substantive approach is selected in order to detect or prevent the material misstatement as well as the frauds in various accounts. Depreciation is the kind of expense where both material misstatement as well as frauds can be happened. This is the reason for selecting substantive approach for the calculation of depreciation (Diamond 2013). Accounting is the process to collect, record, process various kind of data and information so that they can be used in making the financial report of the company. On the other hand, auditing is the process of verifying and checking those accounts so that the annual report of the company can reflect the true financial position of the company. Thus, it can be clearly understood that there is a deep connection between accounting and auditing (Dumitrescu 2012). In this regard, it can be said that auditing and accounting are the two sides of the same coin. At the time of auditing, it is desired that the internal as well as the external auditors of the company are provided with the necessary accounting information. In this regard, the proper communication of all necessary accounting information is utmost important. This is why there should be an effective accounting information system that will keep track of all the accounting as well as financial information of the organization. This acco unting information system collects all accounting data and information from various financial and accounting activities of the company, processes them so that they can be useful to the auditors at the time of audit and stores them for further references. These operations of accounting information system help the auditors in a large way. At the time of auditing, the internal as well as external auditors needs various kind of accounting and financial information like information related inventories, sales, purchases, production and many others. The accounting information system helps to communicate all these necessary relevant information to the auditors so in order to smooth the task of the auditors. In the presence of all true accounting information, the financial report of the company reflects the true image of the financial position of the company. On the other hand, the miscommunication of accounting information to the auditors contributes in preparing a financial report that doe s not reflect the true financial position of the organization. Thus, from the above discussion, it can be concluded that there is deep connection between auditing and the proper communication of accounting information (De Vlaminck and Sarens 2015). References De Vlaminck, N. and Sarens, G., 2015. The relationship between audit committee characteristics and financial statement quality: evidence from Belgium.Journal of Management Governance,19(1), pp.145-166. Diamond, J., 2013. Internal Control and Internal Audit. InThe International Handbook of Public Financial Management(pp. 374-395). Palgrave Macmillan UK. Dumitrescu, A., 2012. Improving public sector performance by strenghtening the relationship between audit and accounting.Theoretical and Applied Economics,11(11), p.85. Getz, B. and Davis, S., 2014. Are you prepared? How one internal audit department identified problems and provided recommendations to strengthen the company's response to business disruptions.Internal Auditor,71(3), pp.69-73. Glover, S.M., Prawitt, D.F. and Messier, W.F., 2014.Auditing assurance services: a systematic approach. McGraw-Hill Education. Mohamed, A.A.M., 2015. Operations Research Applications in Audit Planning and Scheduling.Operations Research,1, p.30968. Smetanko, O., 2014. Improvement of Internal Audit Planning Method through Application of Risk Card by the Indices of Value-Based Management System of Joint-Stock Company.Accounting and Finance, (2), pp.144-154. William Jr, M., Glover, S. and Prawitt, D., 2016. Auditing and Assurance Services: A Systematic Approach.Auditing and Assurance Services: A Systematic Approach.

Section4 Define the following terms Essay Example

Section4 Define the following terms: Essay Name: Instructor: Course: Date: We will write a custom essay sample on Section4 Define the following terms: specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Section4 Define the following terms: specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Section4 Define the following terms: specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Section4Define the following terms: Minimax Minimax is a management decision rule that guides the manager to minimize maximum possible loss. This is usually used to gauge the maximum possible loss that a manager can gain from the effect of a decision. Hence, Minimax allows the management to consider the effect of a decision on the organization. Maximax Maximax is an alternative that maximizes maximum possible gain. The management usually considers the decision that will enable them receive the highest potential gain out of the implication of the decision on the organization. Payoff Payoff is one short event, a result of pairing a decision alternative with an outcome. The objective of the payoff is to allow the management determine the advantages in terms of gain that they will receive from a certain event based on their decision. Expected Value Expected Value is the outcome of multiplying the probability of an uncontrolled event times the value of the potential outcome and subtracting associated costs. Abbreviated as E.V, the term is a long-run concept. Zero Sum Zero-sum is as opposed to non-zero sum, indicates that one loses and the other one gains. The non-zero term indicates that all the players lose or gain. What is this sections opinion about superstar decision makers? In order to cope with temporariness, managers have always been concerned with change. What is paramount is the length of time one takes to implement change. Superstar decision makers are termed as â€Å"heroic decision makers†. These employees made good decisions under conditions of uncertainty, and continued to do this repeatedly. They are admired, but caution should be taken in the future since just like a heroic penny that turns up heads, four times in a row, chances are, they can still make a wrong decision. As a result, most managers will tend to deal with individuals who are level headed and who take their time before making any rash decisions that could affect the organization negatively. Why is Tosca unable to facilitate the outcome where she saves both her virtue and her lover? From the pay off matrix, it is realized that both Scarpia and Tosca are minimaxers and thus they fail to see that they do not have a zero sum game. Moreover, a coalition solution would produce positive payoffs for both. Why do you think human beings are risk averse when it comes to positive outcomes, but â€Å"risk seeking† when it comes to situations of negative outcomes? Would it not make more sense to be risk seeking when it comes to positive outcomes and risk averse with regard to negative outcomes? Human beings are risk averse when it comes to positive outcomes, but â€Å"risk seeking† when it comes to situations of negative outcomes, because when they enter into a position of possible adversaries or collaborators they fail to analyze beforehand whether the situation is a non-zero sum game or a zero sum game. As a result, it is crucial to be risk seeking when it comes to positive outcomes and risk averse with regard to negative outcomes. Chapter 22 Why do companies have gift policies, and why are some of these policies so strict? A conversation exists between Faust and Stanley. It is realized that gifts generally can be used to influence decisions in an organization. Even though an individual in a lower cadre cannot influence decisions in an organization, the individual can belong to a group that will eventually collectively, influence decisions in the organization. How do you respond to Stanley’s question of whether this is really an ethical issue? Behavior is predictable if the individual under review is known. While a person’s behavior may not appear rational to an outsider, more often than not, it is intended to be rational. Moreover, the subject views their behavior as rational. This summarizes the ethics that the employee should not have received the gift. How can you deal with the ethical lapse -as you view it- of another person, other than by â€Å"turning them in†. For example, what alternatives would you consider if you were aware that another employee had accepted an inappropriate gift? Foremost, an alternative that would work best instead of whistle blowing is a review of the Code of Conduct. Instead of turning in the employee, I would consider reviewing the Code of Conduct with him or her and exemplify or emphasize on the illegal action of accepting gifts and the implications that arise from the action of accepting. Doesn’t it make practical sense to overlook common, petty ethical lapses in order to maintain your credibility for dealing with weightier issues? Typically, ethical issues affect organizations considerably irrespective of how petty or serious they seem to be. Usually, issues that are regarded as petty become compounded over time thus affecting the organization drastically. This would be avoided if the issues were reported early. Why would the NCAA care about an athlete receiving a 10-cent cookie? Does this policy not seem a bit petty? The NCAA realizes the considerable effect of ethical issues regardless of their simplicity or complexity. Therefore, the NCAA was unwilling to allow the athlete receives a 10-cent cookie based on the magnitude that it would have on ethics in the organization. Thus, it is crucial not to overlook any petty ethical lapses in the organization. As a result, the NCAA did not overlook the cookie. Chapter 23 What was the problem and benefit of Stanley telling Ted what he thought of the orientation program? One fear of Stanley telling Ted what he thought of the orientation program was that he would offend Ted, but ultimately it helped Ted improve on the delivery. Why does Stanley’s widespread name recognition result in his being chosen as the best candidate for an important New York assignment? Stan is chosen because of his honesty of judgment, since he would have lied to Ted in order to gain the opportunity than say how he honestly felt. Is self-promotion ethical? There is ultimately nothing wrong with self-promotion. Chapter 24 Using payoff matrices for Ted and Ben, how would you explain the outcome of this tale? In terms of using the payoff matrices, Ted will receive a +10 due to the favorable outcome arising out of Ben’s acceptance of the SUREFIRE program. Nevertheless, Ben will also receive a moderately favorable payoff of +5 respective of the fact that he rejects the program but accepting it would work in his favor. At this point, there would be no strike. However, if a strike occurred, then Ted would gain slightly and thus gain a moderate outcome of -5. However, Ben will lose considerably since he is in charge of management at the plant and thus gain a -10. What are the upside and the downside of Ted’s tactics? Ted’s upside in his move is that he is giving himself more power to control the workers in the organization, while the downside is that he is creating a disconnect, thus reducing their morale of the employees. How can you explain the text’s claim that Ben and Ted do not seem to be trying to reach the best managerial decision, but rather â€Å". . . a personal decision dressed up as a managerial one†? This is a personal decision since both Ted and Ben are trying to usurp power, creating disarray, and thereby reducing their output. Chapter 25 What functions does the MERIT system serve from a cultural/interpretive viewpoint? The rating system gives each employee a position in terms of his performance and thus curbs bias in the organization. It also gives the true worth of an employee to the organization. Additionally, the ranking system allows employees to gauge their performance based on their rankings in the organization. What functions does the MERIT system serve from a technical/rational viewpoint? The MERIT system provides a platform that will allow the organization to determine their overall performance based on the performance of the employees. This is rational from the organization’s point of view since the system allows organization to monitor the individual performances of each employee and thus ascertain those that add or decrease value. Why is the issue of rating versus ranking performance primarily a technical/rational issue? Rating and ranking performance is a rational issue since it forces employees to apply self-interest in the sense, that an employee is only considered about his or her individual performance and does not become concerned with the performance of other employees. This further creates tension and animosity between employees. There is also no aspect in ranking value other attributes. These are the technical/rational issues that affect both the rating and ranking approach in the MERIT system. What is the upside and downside of both the rating and rankings approach? The upside of the rating approach is that it allows employees to rate their performance and thus note the areas they need to change in order to perform more effectively. Additionally, the upside of the ranking approach is because employees are able to receive incentives to work harder and add value to the organization based on their rankings on their efforts. However, ranking and rating possess a downside that is based on discord and tension. This is because rating instills discord between employees and their seniors, while ranking creates tensions between employees due to competitive rivalry.

4 Steps to a Winning Admission Essay

A college admissions essay is perhaps one of the most important documents a person will ever write. Believe it. Admissions committees (typically made up of the very professors with whom you want to work) will absolutely read your submission—and then happily use your words for or against you in the selection process. Any university professor will tell you that a search committee relies on the admissions essay for the insights it provides in helping to measure the â€Å"fit† of an applicant to a particular program. A smart search committee member evaluates the attributes of both candidate and school to estimate whether or not an applicant will succeed at the institution. So with that in mind, how do you develop just the right tone and message for the essay? Consider what follows as a guide toward putting your best essay forward. Your academic success might depend on it. Do Your Homework Feed into the ego of the admissions committee members by noting their accomplishments, which obviously shape the reasons you want/need to study at that particular place. Make it clear that â€Å"thanks to Dr. Y’s recent published study on X,† there is no better place on the planet for you to come do your work and subsequently make your own brilliant contributions to the field—all filtered through their genius, of course. Are you getting me here? Don’t pander, and don’t wallow. But by all means, speak directly to and about the target school, acknowledging that behind every desirable academic program are instructors, researchers, and administrators making it shine. Get Personal Think of the admissions essay as a portrait of you (minus the fake smile and perfect hair) that reveals something about your personal truth. Heavy, I know, but a candidate must relate particulars about just why they want to attend a designated school—and you can do so by setting up some amount of a personal history. Are you the first of your family to go to college or pursue a graduate degree? Maybe your childhood was fraught with varying levels of pain related to financial realities, health problems, or other â€Å"issues† you’ve managed to overcome? Say so. Build your case—but don’t go crazy on this front. No need to pull the sympathy card, but if there lurks in your past a legitimate â€Å"shadow† which somehow fueled your desire to get into this school, then tell that story. Build Up Your Story Now, don’t simply accumulate a list of bullet points; instead, write prose that sequences from one idea to the next via logical transitions and vivid, descriptive wording. Try to offer the admissions committee readers a narrative flow, so that they come away with a sense of where you’ve been, where you are now, and where you plan to go. In other words, structure the essay on a sort of past-present-future platform, and always anchor your â€Å"plot† in how this school—how this program—is the only logical jumping-off point for your next phase. Pay Attention to Details Have two or three people (who have a grasp of the language) read your essay before you submit! It’s imperative to get feedback on content, readability, and even â€Å"mechanics† (errors in punctuation are more distracting than you might think). It’s critical that you pad the writing-editing-revising-submitting sequence with the time necessary to do all of the above. As you craft the essay, always remember that a school cares about who it accepts; after all, a student’s academic trajectory should result in his or her entry into the professional arena, where that now former student will make a distinguished mark in the field. That mark will soon enough reflect positively back onto the school, the program, and yes—on the professors themselves, which bring us full circle: know your audience. There it is. The road to a truly outstanding admission essay is not that long. The truth is, it does require diligence, creativity and perseverance. However, destination is worth it.

Free Essays on Euthenasia

Euthanasia is often called â€Å"mercy killing†. It is intentionally making someone die, rather than allowing that person to die naturally. It is sometimes the act of ending someone’s life who is terminally ill, or is suffering in severe pain. Euthanasia is mostly illegal in the world today. Euthanasia can be considered a form of suicide, if the person afflicted with the problem actively does it. The person volunteering to commit the act to that person can also consider it a form of murder. The positive side of Euthanasia is that it ends a person’s suffering in this world. Many physicians and psychiatrists believe that it may a humane act. From a virtue ethics point of view, it may be appropriate. What we seek in human existence is to be happy, and find happiness. Suffering from a terminal illness, or affliction, could inhibit one’s happiness in life. If the goal is to be happy, then Euthanasia would be an answer for this person. Euthanasia may even bring about happiness in that it is what the person desires and wants, in order to no longer to be a burden to his/her family. Also, Euthanasia would stop the pain and not prolong the dying process. In the utilitarian point of view we all have a duty to our happiness, and a duty to the society. Euthanizing a person based on the society aspect makes sense. With greater and greater emphasis put on managed care today, many doctors are at a financial risk when they provide treatments to patients who are in the dying process. These patients may also feel like not becoming a burden to the society at large, and choose to fulfill a duty – Euthanasia. If the person is in a coma or is brain dead, that person is no use to himself or herself, or society anymore. Euthanasia is a viable method to end an otherwise futile attempt at recovery. The family of the person being euthanized may not want their family members in pain – to suffer. It can be a family duty to do the right thing for the p... Free Essays on Euthenasia Free Essays on Euthenasia Euthanasia is often called â€Å"mercy killing†. It is intentionally making someone die, rather than allowing that person to die naturally. It is sometimes the act of ending someone’s life who is terminally ill, or is suffering in severe pain. Euthanasia is mostly illegal in the world today. Euthanasia can be considered a form of suicide, if the person afflicted with the problem actively does it. The person volunteering to commit the act to that person can also consider it a form of murder. The positive side of Euthanasia is that it ends a person’s suffering in this world. Many physicians and psychiatrists believe that it may a humane act. From a virtue ethics point of view, it may be appropriate. What we seek in human existence is to be happy, and find happiness. Suffering from a terminal illness, or affliction, could inhibit one’s happiness in life. If the goal is to be happy, then Euthanasia would be an answer for this person. Euthanasia may even bring about happiness in that it is what the person desires and wants, in order to no longer to be a burden to his/her family. Also, Euthanasia would stop the pain and not prolong the dying process. In the utilitarian point of view we all have a duty to our happiness, and a duty to the society. Euthanizing a person based on the society aspect makes sense. With greater and greater emphasis put on managed care today, many doctors are at a financial risk when they provide treatments to patients who are in the dying process. These patients may also feel like not becoming a burden to the society at large, and choose to fulfill a duty – Euthanasia. If the person is in a coma or is brain dead, that person is no use to himself or herself, or society anymore. Euthanasia is a viable method to end an otherwise futile attempt at recovery. The family of the person being euthanized may not want their family members in pain – to suffer. It can be a family duty to do the right thing for the p... Free Essays on Euthenasia Euthanasia Euthanasia has been a controversial topic for quite some time but made a huge impact in the media when Dr. Jack Kevorkian sentenced to a 10-25 year prison term for giving a lethal injection to Thomas Youk. Euthanasia, meaning â€Å"good death† is the intentional killing by act or omission of a dependent human being for his or her alleged benefit. People today try to differentiate between the distinction of killing someone and allowing someone to die. When we look at this topic some questions are raised; specifically who gets to decide when you should live or die? At what point does an individual get to end his or her life with active euthanasia, which the immediate cause of death is not the patients’ disease but something that is done or given to the patient to cause his or her death. One argument on euthanasia from a Utilitarianism perspective, says that if the pain of one person is causing pain to others, that it is in the best interest to end that person’s life. If a persons’ life has lost all value and is causing the person nothing but pain, then why not end the pain for them and their families. The philosopher James Rachels states: â€Å"Terminal patients sometimes suffer pain so horrible that it can hardly be comprehended by those who have not actually experienced it†¦ The argument form mercy says: euthanasia is justified because it provides an end to that.† (Velasquez, 2005) Some terminally ill patients are in unbearable pain and/or experience an intolerably poor quality of life. They would prefer to end their life rather than continue until their body gives in. Who is anyone to deny them their wish or right? I believe that the person’s right whether they live or die comes from the mere factor that we have free will and choice. Who is someone to say that you cannot die? A prime example of this controversial topic is about a woman named Teri Schiavo, who spent the last 15 years of her life ...

Written appeal Essay Example | Topics and Well Written Essays - 250 words

Written appeal - Essay Example This allows employees to quit employment anytime they wish and allows the employer to terminate employment at any time within the agreement. Ideally, employment at will is a concept under labor laws that define a contractual relationship where an employer has a leeway to terminate employment without giving any justified cause and without warning. As such, employers can terminate employment at any time without accruing any legal liability. Indeed, the law denies the employee any claim for loss resulting from such employment termination. The same law allows employees to leave their employment without a justified cause or warning. In fact, under employment at will, an employee can choose when and how often they want to work without attracting any adverse legal liabilities (â€Å"General Counsel† 1). Moreover, the employer and employees can agree for the termination and dismissal conditions they choose. These conditions may include allowing employees to choose when and how often they want to work. Notably, after realizing that they have limited legal rights to fight for their termination, employees may choose when and how often they want to work before the dismissal comes. Indeed, the employee is aware that they do not have job security under employment at will and hence they can choose when and how often they want to wor k as they search for secured

Reward Management in Ikea Literature review Example | Topics and Well Written Essays - 1000 words

Reward Management in Ikea - Literature review Example Most organizations use reward management to motivate employees and enhance their productivity thereby contributing to improvement of overall organizational performance. Reward management is further aimed at ensuring internal, as well as external equity. More importantly, it strengthens psychological contract and also for organization to comply with legislation that require organizations to have reward management system (Phil and Cole, 2011, p. 101). Furthermore, reward management provides an organization with a system that enables it to efficiently administer rewards among employees. There are basically two types of rewards: extrinsic rewards and intrinsic rewards. Extrinsic rewards satisfy basic human needs such as security and survival and include raise in pay, better working conditions, and bonuses among others (Wright, 2004, p. 17). Intrinsic rewards aim at satisfying higher human needs such as development and esteem. The vision of IKEA is creation of better everyday life for man y people including its employees. Its human resource philosophy is that employees can be more productive and committed when the company is taking care of their needs. Like many Swedish companies, IKEA adopted a paternalistic stance towards the needs of employees and employees themselves that seeks to empower employees (IBS Center for Management Research, 2012). The application of its human resource philosophy is more or less standardized and reward policies are applied to all employees uniformly. Its human resource policies are aimed at making relationships between employees open and strong, and employees are encouraged to excel by taking care and supporting each other. In a nutshell, IKEA’s human resource policies seek to guarantee uniform and high quality standards in order to support its future developmental and business challenges (IBS Center for Management Research 2012). IKEA’s reward management system is designed to reward employees more or less equally and is i nformed by the need to make relationships between employees open and strong. Equity theory is relevant to IKEA’s reward management system. Armstrong and Stephens (2005, p. 92) note that this theory suggests that employees will be motivated to engage in actions that they perceive that the conditions of the situation are just and fair and which will ultimately benefit them. In addition, this theory holds that a person will be motivated towards organizational goals if they feel that the amount of effort being put forth commensurate the outcomes or the benefits being received (Byron and Khazanchi, 2010, p. 3). Considering that IKEA’s human resource policies are aimed at creating open and strong relationships among employees and empowering them, equity theory are more relevant to their reward management system. This is because it requires that this system regulates equity and help employees to maximize their outcomes as a whole. Looking into IKEA’s human resource pol icies also shows that the organization is keen to avoid distress among employees which might hamper its efforts towards attaining its goals. Equity theory will therefore be relevant to creating equal relationships among parties in the workplace thus avoiding distress. Equity theory recognizes commonly contributed inputs in organizations to include labor, personal investment, time, dedication, and skill (White and Druker, 2000, p. 81). Application of this

Traditional and Modern Theories of TAM proof reading Essay

Traditional and Modern Theories of TAM proof reading - Essay Example Tense, aspect and mood are all features of verbs, which are words used to describe actions or states of being. Plato defined verbs as denoting action whereas Aristotle described them as having â€Å"a composite sound with a meaning, indicative of time† (Binnick, 1991: 3). Thus, tense is the foremost feature of verbs. There are also other features such as number, person, and voice, but attention in this study is given to tense, as well as aspect and mood. Traditional English grammar in general derives from classical Greek and Latin. Within this framework, each word is assigned to one of usually eight parts of speech, and numerous rules are learned for composing sentences. This was a popular approach for learning the language until fairly recently because its effectiveness has been questioned. Modern theories have shown many deficiencies of the traditional grammar approach, which is typically complex and highly prescriptive. In practice, "There are matters of style, matters of change (albeit extremely slow change) and matters of dialect" (Bauer, 2007). Furthermore, substitution frames for example, do not always help, and they can become cumbersome for structuralists to define for all instances of word occurrences. Moreover, differences between form and function can arise. Descriptive grammarians on the other hand attempt to describe the language as well as explain why it is the way it is, and various theoretical models are used for the purpose. In this regard, Chomskys work on transformational generative grammar was very significant in shaping modern linguistic theories. The modern discipline of generative linguistics made its appearance from the 1960s. However, as many linguists have experienced, modelling verb systems of many languages is a very complex affair. Bache et al., (1994) view the semantic complexity of language-specific categories as â€Å"the main problem in the analysis of any verb system†

The External Triggers For Change In Toyota

The External Triggers For Change In Toyota In today dynamic marketplace, change management has become a very vital element of the organisation development. Change doesnt not always imply innovation, thus, change is defined as a part of organisation invariably influence people and process of the organisation (Cole, 2008). The pace of global, economic and technological development makes change an inevitable feature of organisational life. Change can be classified into planned change and unplanned change. Unplanned change is a piecemeal reaction to circumstances as they occur. Whereas, planned change is change that is designed and implemented in an orderly and timely fashion in anticipation of future events (Hayes, 2002). For instance, the implementation of Just-In-Time (JIT) operation in the Toyota Production System (TPS) is considered as a planned change. It is because the adaption of JIT is gone through a planned and well-managed change process. Change is crucial to strategy and vision generation when organisation is preparing for the strategic planning process (Burnes, 2004). Change is an alternation of organisations environment structure, technology or people. Organisation often view change as a continuous process that they need to capture the learning and pass it on. The forces of change can be divided into internal and external forces. External forces include economic factors, and new market opportunity. By contrast, the internal forces inside an organisation can lead to a change (Griffin, 2003). Organisation need to clearly clarify the factors, which have triggered the changes. After that, a change management approach should be undertaken, which comprises of change management process, approaches adopted to minimise the resistance to change and an overall performance evaluation program of the change. History of Toyota Toyota Manufacturing Corporation (TMC) story starts, when Sakichi invented the wooden Toyoda handloom, which was to revolutionize the countrys textile industry. Toyoda Automatic Loom Works, which is now known as Toyota Manufacturing Corporation (TMC), was founded in 1918 by Sakichi Toyoda and Kiichiro Toyoda. Kiichiro Toyoda had travelled to Europe and the US in 1929 to research automobile production and begun researching gasoline powered engines in 1930. The 1st A1 prototype passenger car was completed in year 1935 (http: //www.toyota.co.uk). Toyota began its operation in Europe since the early 1960s. They attempted to design the car based on Europe market needs and wants. Further, Toyota had established a manufacturing plant operation in UK in year 1989 because of the strong tradition of vehicle manufacturing in UK and the large domestic market for their product (http://www.toyotauk.com). In year 2004, Toyota has become the one of the top three car manufacturer, alongside General Motor (GM) and Ford. Globalisation has forced Toyota to improve their business process to be more competitive in the global market. Toyota has established a clear vision 2010 Global Vision Strategy. The mission of Toyota is to create a more prosperous society through automatic manufacturing. Therefore, Toyota has to always focus on the future of the automobile industry when deciding the position of the company. The vision of Toyota aims to achieve long term, stable growth in harmony with the environment, the global economy, the local communities it serves and its stakesholder (http://www.toyota.co.jp). Forces for Change The external and internal forces have resulted in the need of change. The external triggers for change are derived from outside the organisation. The external triggers for change in Toyota: Globalisation The declination of barriers to the free flow of products and services had driven the trend of globalisation. Globalisation has opened up new market and created opportunity for business to expand their market share (http://news.bbc.co.uk). Increased Competition The increased the competition in the market has forced companies to improve their business operation to be more competitive in the market. For example, as a global player Toyota, frequently confront each other as competitors in nation after nation. Ford, for instance, has 5 car-design centres scattered around the world, each focus on specific market segment (Terpstra and Sarathy, 2000). As a result, change may occur. In this assignment, case regarding to the impact of change on TPS had changed the company policy, process, and decision making. Tough rivalry There are many aggressive competitors, such as Nissan, GM, Ford and so on. Most of them have established their own competitive advantages in the global market, thus, this may constraints Toyota to gain more market share in the global market (Hill and Jones, 1998). Thus, there a need of change for Toyota to create their competitive advantages. Low Demand The demand of consumers is low so Toyota needed to turn out low volume of different models using assembly line instead of supporting the dedicated assembly lines for one vehicle. Finally, Ohno developed the TPS, by adapting the Ford production system to improve the effectiveness and efficiency of production lines. This idea was derived from the trip to Ford factory and designed to achieve three main objectives: costs reduction, quality improvement and zero inventory (Lynch 2006). The internal triggers for a change in Toyota: The introduction of JIT The new management philosophy Just-in-time system had been applied by Ford companies in 1910. They arranged all the elements of a manufacturing system people, machines, tooling, and products in a continuous system for manufacturing the Model T automobiles designed to make huge quantities of limited number of models (Lynch, 2006). As a result, Ford became the largest car company in Japan with GM as the second largest manufacturer, together manufacturing over 90% of the vehicles manufactured in Japan. New product innovation There is a need of new product innovation because the increased fuel price has influenced the consumer buying behaviours. Therefore, there is a need for Toyota to develop fuel-efficient vehicles and hybrid vehicles (Lynch, 2004). Management and Marketing The poor management of Toyota in India has led to a lockout in India plant. The falling demand of car in Philippines has led to the Toyota plant close down because of the poor marketing expertise to help the Toyota to increase their product awareness (http://news.bbc.co.uk). Operation problem Based on the mass production paradigm of the day, economies of scale alone should have made this an impossible for the tiny Toyota. The new discovery of the technology that used by Ford in production line became a threat for Toyotas position in the market. The only way that it could survive was by finding new and flexible production methods that could help them to create more value on car manufacturing process (Lynch, 2006). Production Lines There are numerous problems with Toyota (without using the technology in its TPS) (Turban, 2008): Problem in its supply chain and its operations, and its car keeping costs mounted. Customer dissatisfaction increased due to Toyota inability to deliver cars to dealers on time. Management used computer that generated useless reports and data. Thus, management faced the problem in using the data strategically. Internal department often failed in file sharing and information exchange. Thus, it had slow down the speed of reporting. Report system that used in TPS always provides inaccurate information and information overlaps. Management failed in making decision in a given time due to the inaccurate information. Types of Change Change is the transition from one state to another. There are three types of changes which may undertake by the organisation to response to the change in external and internal environment: Incremental Change According to Hayes (2002), incremental change is a continuous adaption and modification of organisation existing strategic, process, policies and system. It is risk for an organisation adapts incremental change if the external forces of change are great because the opportunity of organisation development and expansion may be constrained by the existing systems and operations. Strategic Change Strategic change is the proactive management of change in organisation to achieve strategic objectives, which involves establish new systems, policies or procedures (Lynch, 2003). Transformational Change Transformational change may involve both strategic and incremental change because the intervention leads to alignment among the organisations strategies, design element, and culture (Johnson and Scholes, 1999). The revolutionary of Toyota is considered transformational change. The transformational change of Toyota occurs in response to external and internal disruptions, which consist of tough rivalry, internal company dynamics and so on. There disruption severely jolt organisation and push them to alter business strategy, and in turn, their mission, values, structure, systems, and procedures (Cummings and Worley, 2001): Transformational change involves altering most of the featuring of the organisation and achieving a fit among them and with the firms strategy. Today, the demand of better quality has been on the increase for the past two decades or more. Toyota has change process in production, business operation and retail system. The culture of Toyota has changed as they attempt to develop a lean organisation. Previously, the culture of Toyota is problems of production are corrected later and quality of controlled by additional inspection and containment. Now, they build a culture that stops to fix problems with the core philosophy of eliminating waste (Liker and Meier, 2006). Transformational change happens in situation experiencing huge change and uncertainty, thus, changing never finished as new structures and process will continually have to be altered to fit the changing condition. The adaption of JIT approach in TPS enable Toyota to produce different types of cars in one production line, thus, it has increase the ability to Toyota in response to the different types of customer preferences (Hino, 2006). Transformational change requires innovation and continuous learning. Toyota is considered as a learning organisation because their culture is stopping the problem and fixing the problem at that time. This typically is a continuous learning process and trying new behaviours, assessing their consequences, and modifying them. Learning occurs at all levels of the organisation from top level management to low level management (Liker and Meier, 2006). Change Management Of Toyota Change is a critical part to be managed when Toyotas globalization had started exporting the Crown to the United States. Thus, a well-organised change management process (Appendix 1: Change Management Process, p 20) needs to be carried out to avoid the problem of inefficiency works due to the lack of concentration on specific aspect (http://blogs.iht.com). According to Hayes (2002), there are several steps involved in the process of change management: 1. Recognition: Organisation has to be clearly aware of the external and internal factors (Refer to force for change above) that lead to a need of change take place within the organisation. In year 1940, Ohno Taiichi, chief engineering of Toyota found that it is difficult for tiny Toyota to compete with Ford and General Motors (GM) (the world largest car manufacturing company) in a global market. The only way that it could survive was by looking for new and flexible production method that could help them to establish their position in the global market (Lynch, 2006). Other than that, the demand of better quality of the market has indicated the problem of traditional TPS focuses on reducing per unit costs generates a mind-set of never stopping the line because higher production number theoretically equal lower cost per unit (Refer to the internal and external factors, which trigger the need of change). 2. Start of Change Process: In this stage, it involves the translating the need for change into an aspiration of change among the people, deciding who will manage the change and building a workable and effective change relationship. In order to start the change process, Ohno had visited the Ford factory because of the belief that Ford factory can provide him a way to modify the TPS. However, Ohno found that the Ford production was flawed. In response, he looked for a way to make mass production efficiency with small production volumes and at lowest costs Just-In-Time (JIT) approach (Stevenson, 2007). Thus, forces of change have encouraged Toyota to develop lean system for TPS by adopting JIT approach (Appendix 2: Attributes of Lean Organisation, p21) (Appendix 3: Traditional unit-cost-focused manufacturing, p22) (Appendix 3 (a): Lean Waste Reduction Result in Lower Total Cost, Improved Delivery, p23) (Hill, 2007). 3. Diagnosis: Then, diagnosis of reviewing the present and identifying the future for better change management is taken place. Reviewing the present state can help organisation to the need of change through diagnosis the causes of problems, current deficiencies and opportunities. Organisation may able to clearly identify what is changing and the future direction through reviewing the current state. Organisation have to imagine how and what future that business likely to achieve and then establishing objectives to accomplish it. The present state of Toyota is unable to produce the types of cars, which can meet the market needs and wants, mass production lead to high waste, and so forth. Therefore, in order to a well-entranced global company, Toyota had established the major objective of revolutionary TPS is to build up competitive advantages- affordable price and high quality and eliminate the problems of current TPS, so that Toyota can compete with other larger car manufacturer although their market share is smaller (Krajewski and et al., 2007) (Appendix 4: Toyota Production System, pg 24). 3. Prepare and plan for implementation: Subsequently, organisation need to make choices such as which method should adopt for the change and whether full or trial implementation should be run. Toyota had established 14 management principles (Appendix 5, pg 25) in its new TPS to guide its operation in various countries including UK (Liker and Meier, 2006). The 14 management principles have developed Toyotas supplier throughout the value stream. Furthermore, Toyota has established four underlying principles to TPS (Stevenson, 2007): Work should be finished specified as to content, sequence, timing and outcome. Every customer-supplier connection, both internal and external, has to be direct and specify. The people who involved in the connection, the forms and quantity of the services and goods and so forth need to clearly indicated, The flow of products and services must be simple and direct goods and services are directed and specific person or machine. Any improvement in the system must be made in accordance with the scientific method, at the lowest possible level in the organisation. 4. Implementation change: The implementation of change need to be carried out in an appropriate time. Further, organisation needs to be focused on monitoring and controlling actions to ensure everything flow smoothly. The implementation of lean system has affected the Toyotas internal linkages between its core and supporting process and its external linkages with its customers and suppliers. In the human resource department, they had emphasised on the right incentive systems that reward team work. Toyota has provided training and education for employees regarding the responsiveness of system to problems that makes the seemingly rigid system so flexible and adaptable to changing circumstance (Hino, 2006). As a consequence, Toyota developed a new HRM system inserted new program such as assimilation (process of bringing people into their new TPS culture) and training (On-the-job Training-OJT) into the recruitment system. They are adopting the OJT to encourage employees to learn their own jobs well to be able to train others (http://www.toyotauk.com). Furthermore, they exert tremendous efforts to develop people who live in their system through the kaizen program (continuous improvement) such as suggestion program, quality circles, leadership development and the like (Liker and Meier, 2006) (Appendix 6: HRM Framework TMUK, pg 27). 5. Review and consolidate: Feedback of the change process is needed for review and consolidation. Consolidation primarily refers to the unfreezing concept of Lewins model. After implementing the new TPS, Toyota had announced there is a huge reduction of costs in production process. Further, Toyota can better response to the customers needs and wants. To sum up, organisation may not able to sustain in the market if they dont manage the change process properly. Thus, managing change and the ability of perceive the change is crucial to future success. The resistance of Change However, there are some circumstances faced by Toyota when implementing the change in their operation. According to Mr. Stevenson, the employees of Toyota fear that they will be unable to implement the JIT approach in production with reach the cost-efficiency objectives, and therefore develop negative attitude toward the change or behave poorly if required to use them. Besides that, the staff of Toyota has used to the traditional production. Every day, they are doing the same job, thus, they rely on habits in doing the job. The habit of the employees has become a source of resistance to change. Furthermore, the implementations of changes require high capability workers and high skills workers. Some employees are fear of losing status, jobs, authority and other economic benefits has refused to change. It is because the changes lead to some change in the organisational structure of Toyota. Some low level workers have been promoted to become high skills workers to participate in the production lines. Some older workers are not able to cope with the changes, thus they tend to resist change. Techniques for Reducing Resistance There are various methods can be used to overcome the resistance to change: education and communication, participation, facilitation and support, negotiation, manipulation and co-optation and coercion. Among those techniques, Toyota has applied the education and communication techniques. They discuss the change with the employees to help them to see the logic of change. They try to understand the problems that faced by employees during the change process and attempt to solve it out. Apart from that, participation is undertaken by Toyota to work out the problem of resistance to change. Toyota has involved all the employees in the implementation of lean system in business operation. Toyota also provides supportive efforts such as training and development, which help the employees to adopt the change easily. (Source: Interview from Sales Executive Mr. Stevenson, R.) The Impact of Change on Toyotas Operation Production Process The external and internal factors had encouraged Toyota to build lean system in TPS a philosophy of continuous improvement and forced problem solving that drives out waste, which can help create a lean organisation. By implementing the new production system, all the stages in production must be carried out by establishing the quality and continually improving quality standard; therefore, it can meet total quality standards and delight customers. The revolutionary of the TPS has completely changed the manufacturing process in term of inventory, scheduling, quality control and so forth (Taylor and Brunt, 2002) (Appendix 7: JIT contributes competitive advantages, p 28). The revolutionary of TPS had encouraged Toyota create one-piece flow within the organisation because it helped Toyota to eliminate waste, force problem to surface, create interdependency, make problem uncomfortable and identify weak links in the flow and strengthen them (Appendix 8: Waste Reduction Model, pg 29). Thus, it can save their resources and uses it in other areas (Liker and Meier, 2006). The new TPS helped Toyota in establishing standardised process and procedures to create consistent performance and better manage their operation around the world. The revolutionary of the TPS is focusing on flexibility by basing production on demand rather than simply on capacity. According to Mr. Stevenson, Toyota has developed a flexibility and responsiveness that continues to set the standard for the industry by concentrating on small quantity and manufacturing on what customers want. With the continuous improvement, TPS has become the ideal system in todays rapidly changing global environment. TPS increases the production flexibility able to produce different models on one assembly line (http://news.bbc.co.uk). Marketing and Customer Services The old TPS is focusing on economic of scale rather than the customers needs and wants. Therefore, demand of products is low as the new competitors such as Ford and General Motors has introduced the new vehicles. The use of new TPS has changed from supporting dedicated assembly lines for one vehicle with high volume to low volume of different models of vehicles by using the same assembly line. Furthermore, the revolutionary of TPS had enabled the Toyota served all the segment of passenger car vehicle market by offering an extensive range of innovative, high quality vehicles and engines. The vehicles are designed to satisfy the varied demand of Toyotas customers, while delivering superior quality and reliability (Hino, 2006). Customer satisfaction is a top priority in today competitive market environment. Mr .Stevenson cited that the implementation of revolutionary of TPS has impacted on the business operation of Toyota Lean Customer Relationship Management (CRM). Toyota built lean CRM in response to the growing volume of customer information collected at the many touch-points during the customer lifecycle. Therefore, Toyota can capture the change in customers behaviour easily. The Customer First concept is generated from the TPS. Toyota realise that no matter how good the final product might be, it is worthless if the products dont meet customers demands and needs. Thus, Toyota Retail System (TRS) are developed to define the Toyota Way in retailing. The concept of Customer First is about putting the customer in the drivers seat before the car has even been designed. The concept has separated throughout the whole organisation. The creation of 14 principles of Toyota Way has applied to the TPS Plan Do Check Act to retail environment. The objectives of TRS are to reach efficiency in retailing and delivering best purchase and ownership experience for customers (http://www.toyota.co.jp). Technology The continuous improvement in TPS had developed the use of technology in production. The expensive fuel price had encouraged Toyota to develop hybrid engines (Lynch, 2006). Other than that, the issues of global warning has increasingly concerned by stakeholders. The development of hybrid technology enables Toyota to more emphasis on promoting environmental friendly vehicles, which can more commit to corporate social responsibilities. Traditionally, Toyota was using digital print to print large areas of solid colour without areas of banding appearing and ruining the piece. The development of new technology DocuColor enables Toyota to produce with exceptional print quality (www.xerox.com). Culture In the past, the culture of the Toyota has increased the costs of production; it is because employees keep producing the products without stopping and correcting the problem of the products. Therefore, Toyota has the intention to build up an organisation culture, where employees need to detect a problem, stop the problem immediately and solve the problem at that time (Krajewski, and et al., 2007). The improvement is made at the lowest level of the organisation so that the employees who are actually doing the work are actively involved in doing the improvement (Appendix 9: The contrastive between traditional method of correcting problem and the Toyota method of stopping to fix model, p30 ). Other than that, the implementation of lean system has fostered the culture of continuous improvement, which placed high value on performance and result. Mr. Stevenson cited that Toyota has also build up a close relationship with its suppliers, thus, Toyota only order the materials, which is needed and there is no extra storage for unused materials. Evaluation of the Effectiveness of Change In the past, Toyota is considered as a low cost producer. But, the low cost strategy unable to help Toyota to establish s strong position in the global and compete with its competitors. Therefore, the implementation of lean system in TPS with JIT approach enables Toyota to pursue both cost leadership and differentiation strategy (Morrison, 2006). Differentiation strategy can be developed through the total quality control and continuous improvement in the stages of TPS. Furthermore, the new TPS provides an opportunity for Toyota to pursue its global niche strategy Lexus, which tend to target high income level people and to increase its presence in the global market (Lynch, 2006). Other than that, new technology that invented into the TPS had lowered the cost of production through eliminating waste and making it more efficient for Toyota to change model quickly in response to changing customer taste. With the revolutionary of TPS, Toyota has dominated the top ranking for reliability and manufacturing excellence in the third party quality survey since year 2006. Based on a Consumer Report, there are 47 most reliable car models in today market. Surprisingly, 21 Toyotas models are ranking in the survey of evaluating around 1.3 million vehicles. Toyota had been voted the global most admired motor vehicles by Fortune 500 global executives in 2005 and 2006, ranking first in the industry for quality, and social responsibility (http://www.toyotauk.com). Today, Toyota has replaced GM as the worlds largest car manufacturer. The successful of Toyota is the global market is because of its sophisticated lean system in business operation: production, customer services and marketing areas. Traditionally, it takes 3 days to build up a car. With the implementation of JIT approach in TPS, it only takes 24 hours to build the car from a roll of steel to finished vehicle. In average, the construction of engine is done every 54 seconds (http://www.toyotauk.com). The whole concept of Toyota is customer first, which has result in the increasingly growth of sales in Europe in 2006. Toyota had announced its record sales in Europe for 10th year in a row the achievement of an annual sales growth of 13% and a market share of 5.8%. The development of hybrid technology was voted as the Best Eco-Friendly Engine in 1999 and 2000 (www.issolutions.co.uk). According to Mr. Stevenson, Toyota has maintained its competitive advantages without making any loss, while other large car manufacturers are making loss during the economic downturn. This has prove that the lean system in the Toyota is efficiency and effective and able to react to the external change. Conclusion The implementation of lean system in business operation in Toyota is focuses on elimination waste, zero inventories, respond to customers behaviour quickly, quality management, and continuous improvement. However, no process can ever be perfect, thus, continuous improvement is needed. The element of continuous improvement can be a competitive advantages for Toyota to sustain competitive in the global market. TPS enables Toyota to produce vehicles at low costs, but low costs in production only reduce the selling price (short-term benefit). Therefore, Toyota can endeavour to produce vehicles which contribute the long term benefits for customer fuel-efficient engines. Fuel efficient engines not only offer the customers with long-term benefit, but also cultivate the environmental protection policy. Furthermore, Toyota can research on every aspect of the vehicles and find out the way to save the customer long-term costs with the basic requirement of security and safety policy. Nowadays, global warming is becoming an issue that concerned by public. Although, Toyota had developed the new technology hybrid engines, which is a combination of petrol and electric. However, this technology is not widely developed by the Toyota because not all the vehicles are manufactured by using hybrid engine. In order to contribute to the society, this is an opportunity for Toyota to strive in research and development by using hybrid engines in producing all the vehicles. Technological changes can make well-establish product obsolete, while technology can be used as a value-added function to achieve organisational competitive (Terpstra and Sarathy, 2000) (Hill and Jones, 1998). In order to avoid from vehicles obsolete, Toyota has to always keep updating the latest technology that used in manufacturing. By using the latest technology, Toyota can be more innovative in creating and manufacturing the vehicles. The revolutionary of TPS has developed Toyota as a learning organisation learning continuously from the problem solving. Furthermore, globalisation had influenced the way Toyota conduct its business in term of marketing and customer services, production, human resource management, strategy, use of technology and its business process. The changed of company policies had led Toyota successfully passed its competitive competitors GM and Ford. The implementation of TPS enables Toyota to uses both cost leadership and differentiation strategy to compete in the global market. As a consequence, Toyota has become one of the world largest car manufacturer companies in term of low price and high quality. In conclusion, their lean system made them an innovative leader in the auto industry and served as an important cornerstone of their success. Appendix 1: Change Management Process Start of change process Diagnosis review the present and identify the future state Review and consolidate Implement change Plan and prepare for implementation Recognition of the need for change External change, problem opportunities. (Source: Hayes, J. (2002) The Theory and Practice of Change Management, 1st Edition, Palgrave Macmillan, New York) Appendix 2: Attributes of Lean Organisation Apply JIT techniques to reduce virtually all inventories. Establish system that assist employees produce a perfect part every time. Reduce space requirements by minimising the distance a part travels. Build close relationship with supplier, helping them to understand their needs and their customers needs. Educate supplier about the responsibility of helping meet customer needs. Eliminate all but value-added activities. Material handling, inspection and rework jobs are the likely target because these do not add value to product. Build the workforce by constantly improving job design, training, employee participation and commitment, and teamwor

Nicolo Pignatelli and Gulf Italia: Case Analysis Essay

1. Pignatelli should first and foremost properly assess the ethical dilemma he faces. The problem before him comes down to the decision between two outcomes both with their share of benefits and risks. He can follow guidelines by waiting several months to receive a response from the Italian government while losing millions of dollars and risking his reputation and fate of his company if the government decides to not allow Gulf Italia to refine at full capacity. On the other hand he can attempt to pay someone off either directly or indirectly, a potential illegal activity, and more quickly have his company produce at full capacity, preserving his reputation without losing money and securing the jobs of his many workers. Because this is an ethical dilemma, a straight forward decision is not possible and a careful consideration of the factors must be taken. No code of ethics is mentioned in the case description, so a measurement of the moral intensity factor will be more relevant. The magnitude of the consequences leans more in favor or Pignatelli paying someone off because the employment of thousands of his workers is as stake and because the risks are not as high as imagined. It is mentioned that this practice is common in Italy despite it being illegal. The social consensus also leans in favor of Pignatelli paying someone off because of the fate of his workers and also because he has gone to great lengths to satisfy the local communities already in moving the location around five times and implementing cleaner technology at a higher expense to his company. The probability of effect also leans in favor of paying someone off because it seems as if his company is not doing any harm but rather is being harmed by the limitations placed by the Italian government. Proximity also leans in favor of paying someone off because his reputation is at stake and he could very well lose everything if he decides to wait it out. For these reasons Pignatelli should either pay someone off or ask Mobil to put pressure on decision makers. Although the bribe option is illegal, that should be the last choice he makes after he tries paying someone connected to take care of it and having Mobil work on the problem as well. If I were in his position, I would do as I have just recommended, but only in the context of what his situation was. It seems as if Pignatelli was under intense pressure to lead his company, to ensure the livelihoods of his workers and to turn a profit. On top of this, it seems almost unfair that his company was promised one thing then given another. 2. If Pignatelli does not pay the bribes directly, it does not absolve him from responsibility because of accountability. If he did not need to have someone indirectly paid off in the first place for a specific reason, then no bribe of that matter would have ever taken place. If Pignatelli ended up paying someone to bribe someone else and the authorities found out, the chain would lead back to Pignatelli and he would most certainly be held accountable for the activity. 3.  The argument that asks if it is justifiable to illegally bribe someone because it is common practice has two sides. On one hand it is simply illegal, should not be done, and will be prosecuted if discovered. However on other side, one could ask the question, is a law really a law if it is not enforced and under what circumstances, if any, would it ever be okay to break that law? If someone is to consider the second stance, they would have to consider the moral and philosophical implications of what justice is. For the example of Pignatelli, if he is doing nothing morally wrong, in fact he is actually creating a commodity for the world to use while ensuring the livelihoods of many of his employees, is it justifiable for him to break the law to ensure that he can maintain his operation? The answer to this question depends on the viewer and what he or she personally believes and defines as justice. I personally believe that justice is a moral virtue which is delineated and refined through the judicial system, and that laws can change over time. I believe that bribing to get something unfairly in return is morally wrong, but I believe that in the case of Gulf Italia because the government already gave him the go ahead to refine oil, then suddenly cut it back, there is a tremendous desire to look more closely at the situation. If his company is more than qualified, and the government made an irrational decision, I believe that in this particular case, that a bribe to ensure the flow of so much else would be justifiable. 4.  Pignatelli does not necessarily have a responsibility to go above and beyond environmental requirements. This does not mean that he could actually go above and beyond. It all depends on his management style. If he believes in social responsibility, then he would go above and beyond. If he believes in efficiency, he would only do what is the bare minimum to pass the requirements. Whether it is appropriate or not for Gulf to spend extra money thereby taking it away from shareholders also depends on his management style. If he believes in social responsibility then he would see it in the sense that he owes something back to society because without it, his company would not exist, and therefore he would take money from his shareholders to enact policies towards social responsibility. However if he believes in efficiency, he would see his responsibility as an owner and manager to maximize profits to the other owners and shareholders because that is basically his job and that issues pertaining to social responsibility are better left the government. 5. Considering the context of the case, I would be perfectly fine.  If I were an Italian working for a huge Italian conglomerate, I would most typically think that one vice in exchange for much good is tolerable. Going back on my response to question 3, my ethical obligations in any other case of bribery would lead me to a moral dilemma. If I were working for a finance company and found out that my bonus was directly correlated to a senior partner bribing someone, I would most likely protest and revolt. However if I were a lower-middle class Italian laborer with a secure and promising job, I would not see it as a bad thing what the owner did which in a way he did to guarantee my pay and security.

Mother’s love Essay

No language can express the power and beauty and heroism of a mother’s love. Who we are today. and who we’ll be tomorrow will be formed not by ourselves, as we would like to think, but by the people around us, namely our friends and family. Possibly the biggest influence is our mother. As a child, she taught us everything from feeding and clothing our self; Judging situations and reacting; tying our shoes; being polite and being respectful to adults. Without my mother, I know I would be lost. To me, my mother is my security blanket. No matter how bad of a day she had, he will always be there with a shoulder to cry on and a sympathetic ear for me. Even If she’s been screamed at all day by my siblings, she will still be eager to hear me squeal over my drama-filled teenage gossip. My mother could probably run a gossip column in the weekly paper on all the gossip and trivial news she hears from me and my friends, whether it be about me, my friends, or that cute boy in my fourth-period class who smiled at me. My mom is my personal miracle. Whenever something becomes too much for me, she Is there calming me down with Just a hug, or revenung me from hyperventilating by flndlng my snowboard in the open†¦ ln the first place I checked†¦ twice. She puts up with my mood swings, my constant chatter, and my continuous requests, and still manages to run a household beautifully. And she does this all with a smile†even when no one says thank you. Mother’s Day Is not a day where every woman who has given birth should be treated special. It Is a day where every mother figure†nanny, caretaker, nurturer, grandmother, aunt, or even older cousin are recognized for the wonderful job they do in influencing us to ecome who we are today. Mothers teach us how to love, cherish, and respect who we are, and what It takes for us to become the adults we will one day be. My mother is a wonderful influence, and I can truly think of only one fault that she, and every other mother out there has: She loves me too much. She loves me so much that I sometimes resent her for not letting me make my own stupid decisions. I’m afraid that one day I will end up screaming at her to leave me alone. I know almost every teenage boy does. And I know almost every teenage boy will feel guilty afterwards, ut not know how to apologize. Well, take this chance to let your mom know that you truly are grateful for her wanting to be in your life, even if you don’t always show it. This Mother’s Day, do something special for your mom, even If it’s as small as making her breakfast in bed or cleaning your room without being asked. The gesture will be appreciated, and it will show your mom that no matter how obnoxious you can be, you will always love your Mommy and all she does for you. When you knew how to speak, what was your first word? It Is Mom. We have grown up in the arms of our mothers. e have grown up In the great love of our mothers. No one loves us Ilke our mothers; no one is willing to sacrifice everything for us like our mothers. If someone asks you â€Å"Who is the best woman in your life? † I bet you will say it is your mother. And If someone asks me Ilke that, my answer also Is my mother. With me, my mother Is the best woman in the world. No one can replace her In my heart. I admire my mother, I don’t know why she is always busy with daily chores, taking care of my family but she never say she is tired. Every day, she is the first person in my family, I OF3 oes to work, I and my siblings go to school, my mother stays home and does all the daily chores after that she does take care of home business. When my father, I and my siblings come home, there is always a delicious dinner, which is waiting for us. After the dinner, my mom washes the dishes. Sometimes, I ask her to help, but she says: â€Å"It is fine; you should go upstairs and do your homework†. Mom always wake up very early, and Mom is the last person can take a break after a busy day. I realize that without my Mom, my father, I and my siblings cannot have the clean house, the elicious meal and the clothes which always iron straight. Mom gives me and my father all her love. She loves us more than herself. Her love for us is great like the ocean, the universe and nothing can replace it. She is not only my mom; she is also my friends, my big sister, who I can share all my problems and stories in life with. When I am sad, happy or stressful, Mom is always by my side and comforts me. Sometimes, I get angry with my mom because she reminds me too much things, especially they are all things I know. Then, I realize that she Just wants me- her son to e good. Making my mother cry is the worst thing, but I did. I’m a boy, and playing games is the most favorite things to do of boys. I played games every day. Anytime, when I had free time, I played games, when I came home from school, I played games. I played until midnight; I played until I was tired and slept on my desk. My mother knew it and she always told me to stop playing and focus on studying. I said â€Å"yes† to make her feel please and then I continued to play. When you play games, you just focus on that, you forget to study, that were what happened to me. My mother idn’t know anything until my school had a parent’s conference. She was shocked when she saw my report. My grade was going down. She asked me why my grade went down, I was quiet and looked at her. It seemed like my mother knew the reason why. She was quiet, stared at me and sigh. Suddenly, I saw tears from her eyes, she cried. She told me many times that I should not play games too much, I needed to focus on studying, but I ignore her advice. When she cried, I felt so sorry and guilty. I wasnt brave enough to look at her. Then I came to her slowly, hugged her and said: â€Å"l was sorry, mom. I knew that I had made a big mistake. I felt so sorry. Mom, please forgive me. I promised that I wouldn’t do this again. I was so sorry. I made you cry. † And she hugged me tight, she whispered: â€Å"How couldn’t I forgive you? I was Just a little disappointed, but I knew, you would know how to fix your mistake, I love you. † I cried after she said that, Just a bit, but I did cry. Mom, you gave me everything but you never ask me to pay back. You are the best, the greatest woman in this world and in my heart. I love you forever. I am happy when I have you by my side to take care of e, to protect me and to give me your love. I am happy when I am your son. I told my mom that In the future. I would be a successful man in life and I can take care of myself and unlucky people. But in my mother’s eyes, I know that I am always her little son as I was. But God took her away from me; I don’t know why did God do that way? Perhaps there’s someone who will do my mom’s things for me! , I can’t stop my tears rolling down on my face when I am thinking about my mom, where are you now mom? , I know that there’s nowhere else except Heaven where my mom will be and be aiting for me coming over!. My promises to my mom are to take care myself, do care and always love my wife to-be (Ms. Hoang Anh) and live with full of responsibilities for my children, taking care of my future children is my mom’s wish and always live with meaningful life to them . 1 won’t be away because I’m a son of the greatest mom in the world so I want everybody to know that my mom’s son will be perfect reflection of my mom. Before you were conceived I wanted you, Before you were born I loved you, Before you were here an hour I would die for you, This is the miracle of Mother’s Love.

Taxation in Malta Essays

Taxation in Malta Essays Taxation in Malta Essay Taxation in Malta Essay Taxation refers to the compulsory transfer of resources from the private individuals, institutions or groups to the public sector. Taxation can be classified under two types: direct and indirect taxation. Taxes that are levied directly upon wealth, income and capital gains are called direct taxes. Indirect taxes are those, which are additionally charged on prices or on the quantity of goods sold. Official documents issued by the Maltese authorities give four main objectives to taxation in Malta. Ensure an adequate and regular flow of revenue to government To be adjusted in light of Maltas relation with European Union To stimulate saving and capital formation as well as direct investment and personal efforts into productive channels. To ensure that financial burdens be borne by those most able to carry them. Since Malta gained independence, we have experienced various changes in taxation policies, both on the income and expenditure side. In fact the affects of taxation can be divided under two main categories. These are the Micro and Macro affects. According to microeconomic theory, tax changes affect a persons willingness to supply effort. This happens because taxation affects the relative price of work and leisure. The Macroeconomic theory states that changes in taxation have impacts on consumption and saving-investment decisions, in turn affecting total revenue collection. In order to see how tax burden is influenced today one has to consider the taxation history of the country. This is so since taxation is not a static event. The following are the main events in the taxation history of Malta. The government needed a type of taxation that managed to collect revenue for the government over time. For this reason in 1973 the PAYE, -(Pay-as-you-earn) income and the Provisional Tax (PT) were introduced. In 1977, there was a reduction in the company tax rate of 5%. With the election of the Nationalist party in 1987 the government modified certain regulation in the income tax structure. The 2%, 5% and 7% marginal tax rates for married couples and the 2% for the unmarried taxpayer were abolished. In 1991 the maximum marginal income tax rates were lowered from 65% to 35%. At this point it was also possible to opt for a separate income tax assessment. This was important since it encouraged married females to participate formally in the labour force. Another modification was introduced on the company tax rate where this rate was adjusted to be equal to the highest marginal personal income tax rate of 35%. In this way the government eliminated the possibility of avoiding tax liabilities through company profit. In the last budget the income tax rates for the married were revised. Value added tax (Vat) was introduced in 1995, substituting to a great extent, customs duties. In 1996 a final withholding tax of 15 % was introduced on part-time work and the income tax system was integrated with the Childrens allowance transfer scheme. In the same year there was a change in government administration. This brought an alteration of the tax system. In fact VAT was replaced by a Customs and Excise tax system. This system consisted of a 5% Excise tax on products a 5% Excise on services and a 15% Excise tax on imports. In 1998 a new Final Settlement system (FSS) substituted the traditional PAYE tax collection system. The FSS is a system where each employees pay accordingly, leaving no amount owing or owed to government at the end of the year. This system was introduced in order to relieve the Inland Revenue Department from the burden of processing future tax revenue arrears. If we look at the figures of revenue from income tax, we can observe that it remained stable throughout the years, reaching a peak in the late seventies and decreasing at a moderate pace after. National insurance contribution varied in the range of 30 37% of total revenue. This can be seen in Appendix 1. In the nineties there was increased importance of licenses, taxes and fines. On the other hand, revenue from Customs and Excise, which was significant in the eighties and in the seventies, began to lose its share in the early nineties. In fact as we see in Appendix 1 Customs and Excise collapsed to 8% in the mid-nineties, when VAT replaced it. In our analysis we dont have the figures for the later years where we suppose that the removal of Vat in 1997 would have increased Customs and Excise values for the years following until the Introduction of VAT that was brought in the last election when the Nationalist party was appointed. We can observe a graph showing the total revenue collected in taxation in the following country. The graph shows the continuous growth in total tax revenue collected by the government from 1971 to 1995. In order to analyse the tax burden in Malta we have to be able to analyse if the Maltese economy is overtaxed or not. If we therefore speak of overtaxed economy we are implying that there exists an optimal tax. This tax can be used as a yardstick for reasons of comparison. In 1945 an economist named Clarke attempted to determine this rate. Together with Keynes, Clarke suggested that when total taxation exceeded 25 % of Gross Domestic Product (GDP), damaging pressures would follow. So we can explain this 25 % as the limit that an economy is able to support. This concept of having a limit, after which damaging pressures may crop up, is also found in the Laffer curve. Arthur Laffer derived this in the 1970s. The relationship that he focused was the one between tax revenue and tax rates. This can be shown in the figure below. Laffer curve The principal rationale underlying the Laffer curve, is that the optimal tax rate is that rate which maximizes tax revenue for the state. This is point M in the diagram. Below the optimal tax rate, an increase in the tax rate increase tax revenue, whereas above the optimal tax rate, an increase in the tax rate reduces tax revenue. This happens since higher rates discourage productive efforts. Being derived intertemporally, the Laffer curve assumes that the optimal tax rate is consistent overtime, and that such optimal tax rate corresponds to a maximum level of tax revenue, which is also by implication consistent over time. The optimal tax rate corresponds to a particular level of GDP that is consistent over time. However we know that a developing economy tends to grow over time. In fact the economy is continuously subject to trade cycle fluctuations, which influence the overall performance of the economy. This shows that the Laffer curve could be considered being a simplistic approac h. During the period 1960-1980, research of the Maltese scenario has suggested that the tax rate index and tax revenue were positively related and upward moving. If we transfer this analysis to the Laffer curve analysis we can say that the, Maltese economy was still below the maximum rate M. Therefore according to theory a rise in tax rates could yield additional revenues. In an analysis on the data of the Organization for Cooperation and Development (OECD), Michael Beenstock extrapolated a linear function, correlating the average tax rate and the GNP per head. In this way we can compare Maltas past tax indices with those for Europe. In 1976, According to these calculations, Malta obtained a 26% rate of tax. The actual rate was 24 %. This means that tax rate was 2 points below the OECD average. From these results we can say that Maltas tax rate was considered to be fair from an international point of view. In order to judge critically the overall tax burden in Malta there exists mainly two methods. The first method refers to a time serious analysis. This method consists of acquiring data from the Maltese scenario and making an intertemporal analysis using statistical techniques known as regression analysis. The other method consists of an international comparison. In this case one can also use regression techniques in order to derive an internationally equivalent tax rate for the Maltese economy for the year 1994. A countrys tax burden is estimated by dividing the total amount of taxes paid by the GDP, that is, (sigma) sigma taxes /GDP). If we consider the international tax structure, studies have indicated the existence of a progressive element. This means that richer countries pay proportionally more tax than the less well-off (Delia 1982). So we can fit a regression line relating a countrys tax burden to its GDP per capita, using data for different countries. The countries chosen are OECD countries. The following data for the OECD countries is shown below.

Cue vs. Queue

Cue vs. Queue Cue vs. Queue Cue vs. Queue By Maeve Maddox The first time I read the following passage, I thought the use of the word queue must be arcane computer science jargon, but when I read it a second time, I realized the spelling queue in this context was just a mistake: This happens to be one of our common gripes: that once the battery is end-of-life, we are pretty much forced to get a replacement unit since the battery takes a  queue  from Apple and is sealed inside the casing. The passage is from a product review. The writer is criticizing the fact that the consumer cannot replace the tool’s battery because, like the batteries in some Apple devices, it’s sealed. The tool’s manufacturers have â€Å"taken their cue† from Apple. Take one’s cue: use someone else’s behavior as a model for one’s own. The mistaken use of queue for cue was a new one for me, so I did a web search to see if this reviewer had company. He has plenty of company. And don’t pounce on the Americans; the misuse is global. I found examples on sites in the U.K., Australia, and Jamaica, as well as in the U.S. and in at least one printed book. Deron is on half speed one game, full speed another game. Everyone else takes their queue from that. Telstra are dead in the water. Hopefully the .au government takes their queue and busts it in half. The populace takes their queue from people of influence who are either silent on the matter†¦[or] are outrightly vocalising their contempt†¦ If the bride and groom are uptight and nervous the whole wedding takes their queue from them.   Cue and queue are both pronounced like the name of the letter Q. Queue, a French borrowing with the literal meaning of â€Å"tail,† is sometimes spelled cue in the context of hair: cue/queue: A long roll or plait of hair worn hanging down behind like a tail, from the head or from a wig; a pigtail. The expression â€Å"to take one’s cue† is from the figurative use of a theatrical term: cue: The concluding word or words of a speech in a play, serving as a signal or direction to another actor to enter, or begin his speech. The OED lists several historical spellings of cue in the sense of an actor’s signal, but the list does not include the spelling queue: kew, ku, quew, q, quue, que, Q, qu, kue. The word is spelled cue in A Midsummer’s Dream (1600); Bottom the Weaver is bossing his fellow actors: Curst be thy stones, for thus deceiuing mee. [deceiving me]. Deceiuing mee is Thisbyes cue: she is to enter now, and I am to spy Her through the wall. In British usage, a queue is a line of people or vehicles waiting to proceed or be served. In computer use, a queue is a list of data items or commands that are attended to in a certain order, such as a queue of documents waiting to be printed. Next time you have occasion to write the expression â€Å"take one’s cue,† take your cue from this article and remember to spell it cue. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:How to Structure A Story: The Eight-Point ArcIs There a Reason â€Å"the Reason Why† Is Considered Wrong?1,462 Basic Plot Types