Use Of Pleasure Term Paper Example | Topics and Well Written Essays - 1500 words

Use Of Pleasure - Term Paper Example It is due to the use of pleasure that individuals enjoy themselves and sometimes every bit of life (Mulvey 439). The concepts of pleasure can have a strong influence over the personality of individuals. Such as those people who love every bit and every moment of this life , their personality is different, while those who do not enjoy life or we could say that those people who are a bit introvert and shy their personality is totally different. The use of pleasure can be achieved through different ways. Many people smoke or drink and enjoy life and they believe or claim that they are enjoying life and are in a state of pleasure. On the other hand there are people who have attached different meanings and values to other activities and then through those activities they achieve enjoyment or we could say that they are using pleasure directly or indirectly. There are different ways and means through which the state of pleasure can be achieved. It depends upon person to person and their likings for different activities and hobbies through which they achieve the state of pleasure. Some of the factors through which the choices of enjoyment are made are the following. Many people achieve the state of pleasure through adventure. Basically these people are those who are extrovert ,who love going out, who are consider interaction much important and they also go out and try to explore the world .However , we must keep in mind that such people also are different and it depends upon person to person. For example it also depends upon the nations and different countries. In United States of America the local or native people might like to go out and see different places this is the ways through which they achieve the state of pleasure or through this way they use pleasure. On the other hand for example people in Russia might love to go out and see the pure Russian sights such as the different locations of Siberia. So this shows that there are variations all over the world

The advantages of farming over hunting and gathering Essay Example for Free

The advantages of farming over hunting and gathering Essay Even thought farming is harder than hunting and gathering, there are many advantages in farming. Farmers can produce more food then hunters and gatherers can gather. Farming lets people have a steady food supply all year long. Farmers usually have surplus, so they can have bigger families then the hunters and gatherers. Farmers dont have to travel like the hunters and gatherers; they have a settled life, they dont have to travel, and they take up less space. Farmers can live almost anyplace where the soil is fertilized. Farmers dont have to farm all day; they can work as something else (such as a craftsperson). Farmers can produce a lot of food. They have a surplus so they can have a steady balance of food. Hunters and gatherers cant have a surplus so they dont always have a steady food supply all year. Farmers can have many children because they have a surplus of food. Even if hunters and gatherers wanted to have many children they wouldnt be able to because they wouldnt be able to feed them. Because farmers produce their food they dont have to move. Farmers dont have to move so they take up less space. Hunters and gatherers who hunt for their food have to move when food gets scarce. Hunters and gatherers have to hunt for food so they have to work all day. The farmers can spend some their time farming and use the rest of their time to become a toolmaker, a builder, a fisher, a craftsperson, a priest, leader, etc. These four ways prove that between farming and hunting gathering farming has an advantage.

Democracy In Ancient Greece :: Ancient Greece Essays

Democracy in Ancient Greece   Ã‚  Ã‚  Ã‚  Ã‚  The Greeks were very advanced for their time. They realized that they need a new form of government and they were able to invent the first democratic government in the world. The democracy that the Greeks came up with was based on two important factors. The first one was the population growth in Athens grew at a very fast rate. The second was the advocating of political, economic, and legal equality for all which some male citizens remembered from the living conditions in the Dark Ages. The Greek system of Democracy did have its shares of problems though.   Ã‚  Ã‚  Ã‚  Ã‚  The Greek system of democracy was ruled by a body of nine elected officials whom were called archons. These men who were aristocrats lead the government and had supreme control over all of the verdicts and criminal accusations in Athens. Problems arose when aristocrats become jealous of one another and rivalries ensued under the early stages of Athenian democracy. The result of this jealousy was the establishment of a code written by the appointed ruler Draco. This code of laws promoted stability and equity. These laws however did more to hurt the democracy of Athens than to help it. It seems that Draco wrote this code of laws in order to benefit himself rather than to benefit the government of Athens.   Ã‚  Ã‚  Ã‚  Ã‚  The democracy of Athens was used in many ways other than for what it was designed for. It was abused by many rulers of that time. They were concerned with their own personal growth and because of their greed and selfishness, they made laws and codes that would benefit their own personal gain. The results though have not always been as what they had expected to have been. Many of the lower classes were treated very unfairly and rulers lost popularity to the lower classes. Civil war was even about to break out at one point due to Draco's codes and laws.   Ã‚  Ã‚  Ã‚  Ã‚  When civil war almost broke out in Athens the codes and laws were once again revamped. This time a pathway was attempted to be laid down that would accommodate both the upper and the lower classes. In the end four classes were developed to rank the male citizens of Athens based on their income. The five- hundred-measure men, horsemen, yoked men, and laborers were the four classes that were devised by this new system of codes and laws.   Ã‚  Ã‚  Ã‚  Ã‚  In the Athenian society both the theories failed the men, and in turn the men failed the theories. Some of the theories that the rulers came up with

Shakespeare’s Henry V Minor Characters

Christina Priester Amy Smith Eng 205 10/15/12 The main characters in Shakespeare's Henry V are extraordinarily compelling. From the beginning of the play, most of the focus is directed to interactions between King Henry and other royalty or people of status and significance. Very little attention is focused on the minor characters, the peasants- the Hostess, the Boy, and the soldiers- Bardolf, Nym, and Pistol. Although these characters have only small parts in the play, they are essential. They take the spotlight for a moment, temporarily diverting our attention from the King and his political responsibilities.Each of them contribute necessary background information, their opinion of King Henry, and the soldier's perspective of the upcoming battle, The first act of the play is focused on the conspiracy between the leaders of the Church and King Henry making the decision to go to war with France. While all of the political information is needed for the plot, it is quite dense, and som e of it is hard to get through. There is some relief in Act II of the play, when the Hostess, the Boy, Bardolf, Nym, and Pistol are introduced.There is some humor in the exchanges between the soldiers. For example, Bardolph to Nym: â€Å"What, are Ancient Pistol and you friends yet? † Nym answers, and Bardolph to Nym: â€Å"I will bestow a breakfast to make you friends and we'll all three be sworn brothers to France. † This is clearly a sarcastic teasing remark to Nym, with the suggestion these two situations will never happen. The scene becomes grim when the Boy enters, informing them of Falstaff's illness. Falstaff is seriously ill, and in scene three of Act II, we learn that Falstaff has passed on.The soldiers grieve for their lost friend, but the Hostess has the strongest emotional reaction. She was caring for him at his bedside when he passed away. Falstaff was an integral character in the preceding play, King Henry IV. He and the other soldiers were friends of He nry before he became King. The friendship between Henry and Falstaff ended harshly. The Hostess, along with the soldiers think Falstaff's illness is in part caused by Henry's harsh treatment of Falstaff. In the passage by the Hostess, just after the Boy enters, she makes a statement â€Å"The King has killed his heart. After Nym and Pistol settle their quarrel, the Hostess tells the men to visit Falstaff, and Nym comments â€Å"The King hath run bad rumors on the knight, that's the even of it. † Although they hold the King partially to blame for Falstaff falling ill, they still seem to hold King Henry in high regard. Nym makes a statement to Pistol â€Å"The King is a good King, but it must be as it may, he passes some humors and careers. † The interpretation of this phrase is that although the King is good, he still has quirks and faults of his own.Pistol expresses his opinion of King Henry in Act IV, on the eve of battle when Henry, disguised as a volunteer soldier engages Pistol in a conversation. He tells Henry he thinks the King is a fine fellow, with a heart of gold, was raised well by his parents. He goes on to proclaim he love and loyalty to King Henry. Pistol is unaware he is speaking to the King himself. He shows contempt for the disguised King when he finds out about Henry's relation to Fluellen, the Captain that ordered the execution of Bardolph.King Henry is very adamant about the execution of Bardolph in Act III when he is caught stealing a holy relic from a French church. Henry gives his reasoning that Bardolph should be so punished â€Å"We would have all such offenders cut off. And we give express charge that, in our marches through the country, there be nothing compelled from the villages, nothing taken, but paid for, none of the French upbraided or abused in disdainful language; for when lenity and cruelty play for a kingdom, the gentler gamester is the soonest winner. This passage is basically saying he wants to make an exam ple of Bardolph as a warning to his soldiers to be respectful and not have the villages in France pillaged or the citizens terrorized, or they will have to face the consequences of their actions. He also feels that the French prisoners should face the consequences for the slaying of the Boys, and orders their throats to be cut. His anger fuels this decision because he wants justice for the boys that were slaughtered.At the end of battle, Henry carries the Boy, showing his sorrow for the loss of these young men. Overall, King Henry is seen by his soldiers as good and just, yet firm with his punishment of his subjects. Without the minor characters, our judgment of the King may be harshly skewed. They are also the only link in this play between the King and Falstaff. The minor characters enlighten our understanding of the King, give us some background information, and serve their purpose well.

Dickens presentation of the four spirits Essay

In ‘A Christmas Carol’ four spirits meet Scrooge and they haunt and warn him of how he disregards Christmas and how people look upon him. Dickens uses his own unique writing skills in portraying the spirits, making the appearance relevant to the purpose of the each spirit. The first supernatural being to visit Scrooge is the ghost of Jacob Marley – Scrooge’s deceased working partner. The appearance of this spirit is directly similar to what Marley wore in his first life when he was a slave to money – exactly like Scrooge. These same working clothes show how he is still chained down by the burden of money and that his afterlife has been made rather painful by being a slave to work. Marley’s ghost is warning Scrooge that if he doesn’t change his character, he will too be burdened in his afterlife. The spirit also foretells the appearance of three more ghosts. The chains ‘clasped about his middle’ and all the different items that are wrought to the chain all symbolize money and greed of the spirit. The cash-boxes and the keys all represent the hiding away of money and keeping the wealth to themselves and not sharing the abundance of money. The imagery of heavy objects such as the ‘padlocks’ and ‘steel purses’ show how laden the ghost is with the weight of the money. The ‘ledgers’ and ‘deeds’ show the detailed accounts of money and proper ownership and this is a symbol that everything has to be accounted for, no money can pass by the scrutiny of the accountant which is so true to Scrooge’s life. Apart from being immensely weighted down by his possessions of greed which held back his life, Marley was transparent. This was so obvious that Scrooge could see the two buttons on the back of his coat. This transparency conveys the sense that this person was never a normal human, he was a chilling figure who lacked some human qualities that most usual persons have. This is a ghost which freezes the presence around him with his ‘death cold eyes’ and his ‘chilling influence’, he is cold, like his life. He has no real substance and the only apparent clear images Scrooge can see of this spirit are the symbols of hoarding, selfishness and greed. The ‘Ghost of Christmas Past’ reveals itself to Scrooge, shortly after the affair with Marley, and the purpose of this ghost is to show Scrooge of the times of his past life which involve his school and family life as well as his relationships with Fan and Belle. The first line of the description portrays excellently the appearance of this unusual spirit: ‘It was a strange figure – like a child; yet not so like a child as like an old man’. Dickens shows that even though this spirit is a child, representing youth and looking back in to the past, it is strong bodied being able to be firm with Scrooge. This strength, and the indication of the spirit being old, shows that the ghost is wise and experienced, able to lift Scrooge out of the window with considerable ease and make the miser look up and pay attention. The spirit is also strangely attired with stark contrasts in its dress for the spirit has a holly branch in his hand and summer flowers lining the end of its dress. This displays the progression of time and the seasons which in turn reflect the stages of Scrooges past life and the progression of a mans life, which is slowly been clutched by the grasp of money. The spirit also possesses another unusual quality in that a ‘bright clear jet of light’ springs out from his head as well as having extensive description of the whiteness of its being. This clear whiteness and the jet of light symbolizes the simplicity of what the spirit is showing – It is making thing apparently clear to Scrooge. This ghost is not satisfied with a complicated face and bizarre attire for it also changes the form of its being from ‘being now a thing with one arm, now with one leg, now with twenty legs†¦Ã¢â‚¬ ¦Ã¢â‚¬â„¢ and the changes vary so much that at one point the spirit has no head. This unusual distinction, I feel, represent the change in emotions and I think Dickens is trying to portray the alterations of Scrooges past and of all the feelings and events that changed him in to a tight-fisted businessman. The ghost of Christmas present is a bit simpler to understand for he represents the things and spirit of Christmas. His purpose is to show Scrooge the way people celebrate Christmas at present and to point out the abundance of Christmas joy there is in families, which is alien to Scrooge. The spirit is introduced with a large range of different Christmas foods such as long plum-puddings, mince pies, ‘cherry-cheeked apples’ and ‘immense twelfth cakes’, just to mention a few of the items layering the floor. The abundance and feeling of plenty is conveyed with the magnificent quantities of tangible items on display, with the ‘barrels of oysters’ and ‘wreaths of sausages’. Dickens eloquently describes the food making the reader feel tempted by these appetizing descriptions. All this is completely foreign to Scrooge. He has never seen this type of thing for he never shares his money to make these things happen, therefore this is appropriate so to open Scrooge’s eyes to the celebration of Christmas. The actual spirit is huge, happy and incredibly relaxed which is shown by his ‘easy state’ upon which Scrooge finds him. This peaceful, kind and generous spirit holds Plenty’s horn which is a sign of abundance and a richness of possessions and atmosphere. He is full of Christmas spirit and he knows what it is like to have a good time and a laugh, he is only haunting Scrooge with good things he has not seen before. The spirit is radiant, full of light for it pours on to Scrooge, he cannot escape the joyous plentiful atmosphere. He cant run away for the light is so strong it grasps him. The spirit is kind to Scrooge yet he is not passive telling Scrooge in a firm manner to look upon his wide, inviting eyes. The ghost has clothes of a simple nature with a ‘simple green robe bordered with white fur’. This shows just how relaxed and unpretentious the spirit is, he is even bare-breasted showing that he just wants to present himself as he is with no false attachments – even his feet are found without covering. The holly wreath which is seen on the spirit, is a symbol. Jesus once wore a similar wreath and he was peaceful and kind, just like the spirit who is compared to the son of God for they are both cheerful and immensely unconstrained. The ultimate peace of the spirit is displayed when Scrooge notices that in his scabbard there lay no sword but a hole of air polluted by the aging rust. The spirit is a provider, feeding his immense family of 1,800 well, with the full stuffing of Christmas spirit and all the joyous aspects this brings with it. This open hearted spirit is showing the true meaning of Christmas to Scrooge who has only ever lived for money seeing Christmas as a wasted day. There is a very stark difference between the ‘Ghost of Christmas Present’ and the ‘Ghost of Christmas Yet to Come’ for the spirit which foresees the future is firstly described as moving ‘slowly, gravely, silently’. This is more a haunting spirit, he is meant to be scary and menacing and he certainly is introduced in this fashion for he is to show the grim tales of Scrooges future which are not pleasant. The overwhelming fear in Scrooge is seen, in that he quickly bends down on one knee and the atmosphere disperses in to one of ‘gloom and mystery’. There is definite sense of fear for the words convey ghostly imagery such as ‘shrouded’ which is a dark word in that it is often associated with a funeral or a burial. The deep, piercingly solemn appearance of a hand is all Scrooge needs to fill him with ultimate fear for the ghost is incredibly hard to distinguish and the outstretched hand is all one can see. This mysterious invisibility makes the ghost even more harrowing for there is only one hand which brings about this dark and undistinguished presence, the ghost is a shape which is horribly not complete. As well as not being able to see all the parts of the ghoul, the spirit does not even talk which makes him even more fearful for it is impossible for Scrooge to communicate to this haunting phantom. Scrooge is desperate for the ghoul to utter a word but Dickens purposely does not let the figure talk for it adds to his mysterious and chilling demeanor. This spirit is one which people dread, it is of an appearance of a phantom which chills the surrounding air which others choke on in fear. The description continues, with Dickens using metaphorical speech to describe the ghoul: ‘but a spectral hand and one great heap of black’. The effect of the metaphor is once more of absolute fear and terror. The description ends with Scrooge requesting speech from the ghoul but it is not going to respond which rounds off the passage with a feeling of fear. Dickens shows skill in describing these ghosts so relevantly to what there immediate purpose is. Each ghost has its own specific meaning and Dickens presents this effectively giving each spirit a unique appearance which tells a story with a true moral which still applies today. Dickens is a storyteller with unique gifts and this is shown in these descriptions of the four spirits.

Data Warehouse and Data Essay

Data Warehouse and Data Essay Data Warehouse and Data Essay Data warehousing plays a vital role and important area of information technology infrastructure Data warehousing is a structure that holds data in a prà ©cised manner and data can be retrieved based on the business requirements of a company. There are many different kinds of data ware housing systems that a data is stored in a company and will be vary based on the storage like star flex schema data ware house, snow flake data ware house, metadata ware house and enterprise data warehouse systems. In past data is being maintained in the papers, tapes and disks and now the data is maintained in the granular, systematic order and in highly secure way in appropriate data bases with structured tables, constrains, data diagrams, and keys combined know as data ware house. As of now we would make a difference between the data in legacy format of operation to the on-going operation of Data Warehouse 2.0 Step-By-Step Growth and architectural view of DW 2.0: In DW 2.0 when compared to 1st Generation data ware housing there is an advanced architectural features and technologies. There are remarkable changes made in the DW 2.0 when compared with the previous versions change in implementation of architectural, upgrade to systems and ability to communications with the end users which has got a vital change in the business. Online Process and access of data to a common business man in day to day life in reservation systems, ATM Process and online inventory management is not restricted to time. Corporate Data: Came to reality by adding the corporate information on the many applications by new vistas of processing opened up which was not previously obtained. Business made discussions on the structured data but there is also valuable information in the unstructured data which need to be made decision on it and the key to open up was made with ETL (Extract, transform, Load) which made vital changes in business. Capacity: Interact with different forms of technologies, speed up of processing, with stand of data in which capacity is an infrequently encountered constrains made easier in DW 2.0 Effects of Data ware house on Business: The DW had higher effect on various businesses. In this case the situation raises where the business which are deeply reliable on the DW are follows: The airline environment which uses the frequent flyer technology The Credit card companies which cross verifies the persons profile to see if any fraudulent use of credit card. Company keeps track of oversupply and under supply of goods maintained by an organization Organization stores customer profile regarding transactions in detail manner in data ware house. The Data ware house helps the organization to maintain long and detailed corporate memory. Changes of Data in timely manner supported by DW : There are wider changes in architectural and ability to maintain data in DW 2.0. It has greater ability to support the changes of data which changes in time to timely manner this is due to the semantically static and semantically temporal data in database designs. If data entity changes happens, Semantic data changes occurs. In Meaning full static data will it will not always be fixed and there wouldn't be any changes and the data which is Meaning full secular data will be frequently changing . Taking an considering an example of customer profile with Meaning full secular data where we can edit details of his profile and we can add details in his profile this shows that data is frequently changing. If considering in an organization where details of an employee are maintained in case gets transferred or gets into new position where the roles, responsibilities, emails to whom he needs to report and who all needs to report to him will be changed and leads to add in columns to tables and changes in data. And now considering the example of Meaning full static data is yearly stocks where it will be mentioned the sales, profits,

HP Compaq Merger

HP Compaq Merger IntroductionHewlett-Packard Company is a leading global provider of computing and imaging solutions and services for business and home, and is focused on capitalizing on the opportunities of the Internet and the emergence of the next-generation appliances, e-services and infrastructures. HP's corporate is located in Palo Alto, California. The company is lead by Carly S Fiorina who acts as chairman and CEO. As of October 2001 the company had a total employees of 88 thousand world wide, with more than five and forty sales and support offices and distributorships world wide in more than a 120 countries.HistoryIn 1939 HP was established by Bill Hewlett and Dave Packard in Palo Alto, California, after graduating from college. The company started in a cottage was Bill and Dave produced their first product the 200A audio oscillator, used to test sound equipment. In the 1940's HP started becoming known and accepted by the engineers and scientists of the time, where is helped the US governmen t in the world war two supplying it with electronic equipment.English: The headquarters of the Hewlett-Packard C...During this period the founders created management style that formed a basis for HP's open corporate culture. The new management technique came to be called (management by walking around). It involved personal involvement with the employees, good listening skills and the importance of every worker. In the 1957 HP goes public with its initial public offering of 16$ per share. The 1960's and 70's continue their tradition of innovation and development of new products, like the world's first scientific hand held calculator the HP35. The 1980's mark HP's as a major player in the computer industry. By now its products range from computers, desktops and mini-computers. During this decade HP enters the printer market. The 1990's are an excellent decade for HP was they continually improve their...

Scientific Hypothesis Examples

Scientific Hypothesis Examples A hypothesis represents an educated guess about what you think will happen, based on your observations. Before experimenting, you propose a hypothesis so that you can determine whether your prediction is supported. There are several ways you can state a hypothesis. The best hypothesis is one you can test and easily refute. Why would you want to disprove or discard your hypothesis? Its because this is the easiest way to demonstrate two factors are related. What are some examples of a hypothesis? Hypothesis Examples Hypothesis: All forks have three tines.Disproven if you find any fork with a different number of tines.Hypothesis: There is no relationship between smoking and lung cancer.While it is difficult to establish cause and effect in health issues, you can apply statistics to data to discredit this hypothesis or to support it, if the rates of lung cancer are the same between smokers and non-smokers.Hypothesis: Plants require liquid water to survive.Disproven if you find a plant that doesnt need it.Hypothesis: Cats do not show a paw preference (cat equivalent to being right- or left-handed).You could gather data about the number of times cats bat at a toy with either paw and analyze the data to determine whether cats, on the whole, favor one paw over the other. Be careful here, because individual cats, like people, might (or might not) express a preference.Hypothesis: If plants are watered with a 10% detergent solution, their growth will be negatively affected.Some people prefer to state a h ypothesis in an If, then format. An alternate hypothesis might be: Plant growth will be unaffected by water with a 10% detergent solution. What hypothesis would you use? Youre welcome to post a reply offering additional hypothesis examples or discussing the type of hypothesis you prefer to formulate and test.

Raymond Williams and His Contribution to the Study of Culture Essay

Raymond Williams and His Contribution to the Study of Culture - Essay Example The essay "Raymond Williams and His Contribution to the Study of Culture" discusses the brief introduction and historical background of the development of cultural studies; theories and theorists advocating the cultural materialist approach; Raymond Williams on cultural studies and cultural materialism and the relevance of cultural materialism in current context. The explanation of cultural materialism is grounded on the theoretical fundamentals of leftist culturalism and Marxist analysis. Williams views culture as a productive process. In accordance with the Marxist theoretical framework, cultural materialism is an elaboration of historical materialism - a way of understanding the diverse social and material production of the works of art. For Williams, culture is located within flexible but identifiable boundaries. The idea of culture with boundaries is problematic and a complicated issue in the age of globalization. Williams theory of cultural materialism describes the relationshi ps between culture and society. Culture is denoted, according to Williams, as a whole way of life material, intellectual and spiritual. This definition is relevant even in today’s globalization period to understand the complicated patterns of diversified cultural relationships. The various perspectives of ‘common culture’ in Williams’ theory include social relations at work, organized politics, public entertainments. The new modes of communicative production in today’s cultures are the technological advancements.

Zhou Dynasty (1045 BC-256 BC) Research Paper Example | Topics and Well Written Essays - 3000 words

Zhou Dynasty (1045 BC-256 BC) - Research Paper Example This research will begin with the statement that the Zhou were the first of a series of ruling dynasties of nomadic origins that came from China’s borderlands† to the west of the country. The Zhou kings established their rule after conquering the Shang. The great victory took place in 1122 B.C., with only 50,000 Zhou troops defeating an army of Shang troops over ten times that size, because the Shang ruler was corrupt and depraved. The Zhou Dynasty ruled for around eight hundred years and extended China’s borders significantly. The Zhou worshipped sun gods, especially Tian. The first Zhou kings were powerful monarchs who relied on their swords. However, with the passage of centuries, power slipped from the ruler’s hands and increasing military and administrative duties were delegated to local aristocrats who acquired new territory. Consequently, China expanded, but at the same time, the control of the government weakened. The long period of the Zhou Dynasty in Chinese history is usually divided into the Western Zhou 1045-771 B.C., with its capital in the Wei River Valley, and the Eastern Zhou 771-256 B.C. which shifted eastwards, after defeating in battle.The idea of the Mandate of Heaven and moral accountability that rulers are sanctioned by Heaven as long as they rule virtuously for the benefit of the people was used originally to justify Zhou conquest of the Shang. However, it increased in strength as a potent idea of moral thought and continues to be used in the present time.  

Evaluate the book Fast Food Nation, arguing its value (or lack of Essay

Evaluate the book Fast Food Nation, arguing its value (or lack of value) for a specific group of citizens of the United States - Essay Example This paper aims to evaluate this book and determine whether it contains or lacks value to a specific group of citizens in the US. The US fast food industry started after the Second World War when the country came out of the Great Economic Depression. These times saw the country experience an economic boom that led to massive gains on all fronts of the economy. More jobs were created by the many industries, factories and corporations that were founded on the basis of this economic boom. This led to urbanization, which was characterized by people moving from rural areas to urban centers where there were job opportunities. The lifestyle in the city necessitated for there to be a system that could offer fast food services to the busy metropolitan population. This was because lifestyle, in cities, did not allow a lot of time to be spent on meals at the expense of working hours. Thus, the fast food industry was borne, out of this necessity, to offer fast and convenient food services and de livery to consumers on the go due to time constraints (Talwar 58). The book offers valuable lessons, insights and information, to parents, which enable them to make informed choices about the source of food they allow their children to consume. The information contained in the book can help parents realize the detriments of fast food in the diet of their children. U.S. parents are given insights on how to recognize marketing gimmicks and ploys that are aimed at ensnaring their children onto fast foods. They can use this newly gained information to protect their children form advertising campaigns directed at their children. Apart from the negative impact that fast foods have on health, which the book does not keenly elaborate on, there other crucial features in the book that are important. The use of marketing campaigns directed at children poses a significant risk to children. According to Schlosser, this is in the sense that it serves as a form of indoctrination because it leads t hese children to becoming lifetime loyal customers. This is despite the fact that habitual consumption of fast food meals is a key causative agent for a myriad of health problems. This advertising predisposes children to becoming loyal customers who are blind to the detrimental benefits of fast food meals (Nestle 208). Fast Food Nation provides vital information, to parents, which is utilized to shield the innocent minds, of children, from advertising that might have an impact on the rest of their lives. The chapter about the chemical compounds used, by fast food companies, to flavor their food stuffs offers crucial information that can be used by health professionals. The book gives an account of some chemical food additives with known harmful implications that are used to give these food stuffs that unique taste. These substances are used to give fast foods their unique aroma, taste and appearance so that they are appealing and attractive to their customers. Some of these chemical substances have recognized abilities to promote the development of diseases and conditions like diabetes and cancer. The impact of these chemical substances is especially magnified if consumed for a long time from a tender age. This is because these chemicals build up in the body, raising their concentrations to levels that can cause toxicity. The effects of these chemicals can have far-reaching effects that can last through generations where damage

Financial System at NEXT Plc in Relation to Its Performance Case Study

Financial System at NEXT Plc in Relation to Its Performance - Case Study Example Exploring the impact from the global conditions on the performance of the company being highly effective on firm understudy the report also assessed the future prospects for NEXT brand. The assessment upon developing concluding remarks suggests recommendations for business to maintain success. The recommendation includes a business suggestion to expand with a premium brand and adopting acquisition strategy and efforts to enhance value to gift line and sports. Table of Contents EXECUTIVE SUMMARY 1 Table of Contents 2 MANAGING THE ORGANISATION 5 The Financial Statements and Current Performance 5 Company Performance Comparison with Industry and Sector 8 The Impact of the Global Economy 12 Future Prospects of the Company 14 CONCLUSION 14 RECOMMENDATION 15 List of References 16 Appendix 18 INTRODUCTION NEXT has been in the business for around 150 years. Group in 1982 revolutionized business and created the brand NEXT. The brand put forward the retailing business for NEXT corporate with co llections of branded women wear and accessories. NEXT Plc offered an affordable line of offerings with distinctive styled products. Over years NEXT expanded the range to men wear in 1984; home interiors line has been introduced in 1985; children wear were introduced in 1987; in 1988 Next Directory was introduced offering a range of products for home shopping. In 1999 NEXT has launched online shopping version entitled NEXT Directory. This expansion credited NEXT Plc pioneer among the businesses offering sales services from triple modes i.e. from shops, by phone and then online. NEXT started day delivery standard and transferred almost 80% of the business online by 2001. NEXT Plc then launched ‘NEXT flowers’ followed by the launch of ‘NEXT gift line’ in the year 2005 (Next, 2012). Continuing with affordable offerings with distinguished style, NEXT Plc has expanded the signature brand in 2007 offering homeward and fashion. 2010 noted NEXT’s launch of NX Sports and then became official staff ware and another textile supplier for the Olympics Athletes Village (Next, 2012). Next Plc currently has 540 stores in the UK while NEXT Directory is serving almost 60 counties of the world with the majority of them being served directly and 14 countries being served through six partners. The success of NEXT can be gauged with fact that only NEXT Directory has 3.3 million active customers. NEXT Plc international has 170 stores in around 33 countries operated through a franchise business. The brand also has 19 company-owned stores in 7 countries (Next, 2012). Other areas of operation include NEXT Sourcing, the segment responsible for designing, sourcing, buying, merchandising and quality control operations of Next Plc products. NEXT Sourcing has the operation in the UK as well as China, Sri Lanka, India, and Hong Kong. In 2008, Next has also acquired fashion brand which is targeting younger women entitled Lipsy and the firm also generates busine ss through property management (Next, 2012). Figure 1 shows the share of business and profits in segments of business in all of Next Corporation for the year 2013. A share price of NEXT Plc has been trading at ? 43.36 as on 11/04/2013 with market capitalization? 6.99 billion (Next, n.d). Share price performance of Next Plc in comparison with FTSE and the general retailer has been shown in figure 2 in the appendix section.  

College Life Essay Example | Topics and Well Written Essays - 1250 words

College Life - Essay Example College life in these regions may differ a great deal, and it is with a great deal of effort that most students adapt from one environment to another (Snider 195). This paper will examine some aspects of college that are present in these regions, and how the differences that exist between the two set them apart from every other region. Various institutions have certain aspects that make them what they are in today’s modern world. It is imperative that institutions, especially higher learning ones, have certain aspects that can tie, attribute, or link their professionalism or success to their education system. Vast improvements in the nature of technology, the level of commitment when it comes to counseling and discipline, and even the protection and observation of individual rights in many institutions may be attributed to the rise in performance levels across the globe, hence; achievement of personal and overall goals and objectives in the different regions present (Snider 20 1). One aspect that requires attention from all fronts may be freedom exhibited in most higher learning institutions. Various scholars have discussed and dissected this aspect, and some of the implications that arise from it. Hodges James, O’Donnell James, and John William, â€Å"Cradle of conscience: Ohio’s independent colleges and universities.† 2003. ... g to the university life as they are able to choose the curriculum in which they want to enroll in, ranging from business, environmental safety and occupational health management. This progress has seen them increase structures in the famous Davis Street, which can now host some of their pharmacy programs. The capability of the university to house many students has enabled it to acquire different students, from all walks of life, to enroll in its different programs. Sadly, universities in Saudi Arabia may not have the same opportunities as universities in this region as it is difficult for them to integrate the learning system that is common in most learning institutions in the world. A lot has changed since the inception of the University. For example, it became the first university to offer the nation’s first bachelor’s degree in hazardous waste studies, which is referred to environmental safety and occupational health management. The technology available in the Unive rsity allows the various activities to take place, at the ease and convenience of the students. Saudi Arabia may need to look for inspiration in such advancement, and embrace the technological advancement that is seen in most of the campus innovative centers in American universities. The classrooms are now increasing in size and the structures modified to suit the diverse needs of students. One thing that stands out from Saudi Arabia universities is their provision of free education. The U.S is yet to embrace this, which means that most of the people in Saudi Arabia are being accorded the chance to achieve more in terms of education. An increase in the number of students indicates that people appreciate the University and all it offers. In Saudi Arabia, only a small number of students can be recorded

Capital Budgetting of Caledonia Products Research Paper

Capital Budgetting of Caledonia Products - Research Paper Example A- Caledonia Products should focus on free cash flows for evaluation of the project investment as compare to accounting profit in capital budgeting decision. Free cash flows provide the real picture of the amount that would be available to company from the project as the results are arrived with incorporating elements of time and risks in evaluation. Accounting profits, on other hand, are more like figures on paper only and due to ignorance of mentioned factors. There is every opportunity that accounting profits of the project shows an investment profitable, but it might be possible that the investment might not yield any returns to the company. Another reason to focus on cash flow results than accounting profits is accounting profits include all expenditure and incomes be it result in cash in-flow or outflow. For instance, depreciation does not actually cause any cash out-flow but it is included in the accounting profits. However, cash flow accounts only consider those that affect t he movement in cash inwards or outwards. So, free cash flows should be used to evaluate any project. Since the report is evaluate new project and take decision to undergo or not, therefore, company should focus on incremental cash flows from the projects. There may be the case when overall company making positive cash flows whereas flow from the said project is otherwise. Incremental cash flows form the project provides marginal benefit firm can reap by taking this investment decisions. Same goes for the total and incremental profits. Incremental profits provide evaluation of benefit particular project will add to the firm’s value in addition to the total profits firm will be making. Therefore incremental profits should be used. B- DEPRECIATION EXPENSE AND FREECASH FLOW Depreciation is a non cash expense and although it is recorded in accounting statements as expense, but it does not actually incur any cash outflows (Gitman, 2003). However, overall project cash flow receives impact from depreciation expense over a period of projects life. Depreciation expense reduces the amount of tax accrued on company which is a cash flow item; therefore, it impacts cash flow positively. C- SUNK COST AND ITS IMPACT ON CASH FLOWS Corporate finance theory suggests that while making investment decisions using capital budgeting techniques no consideration should be given to the sunk cost as this cost has already been incurred (Khan, 1993) whether the project is conducted or not and therefore it has no relevancy to future incremental cash flows that determines the acceptance or rejection of cash flows. Only the concerned element is the after tax incremental cash flows as this is the amount which is available to the shareholder. Hence, evaluation of project using NPV and IRR shall ignore sunk cost item. D- INITIAL OUTLAY OF THE PORJECT Initial outlay of any project refers to amount of investment that will be required to undertake a project or the cost incurred for beginning the project. It includes basic plant and installation cost along with any shipping or transportation cost incurred to take plant to production point. It further includes any change working capital due to this project. Initial cost incurred for this project is: $ $8,100,000.00 which includes: Plant and equipment cost is $7,900,000 the installation and shipping cost is $100,000 increased working capital is $100,000 E- DIFFERENTIAL CASH FLOWS OVER THE PROJECT'S LIFE Differential cash flow refers to incremental after tax

College Life Essay Example | Topics and Well Written Essays - 1250 words

College Life - Essay Example College life in these regions may differ a great deal, and it is with a great deal of effort that most students adapt from one environment to another (Snider 195). This paper will examine some aspects of college that are present in these regions, and how the differences that exist between the two set them apart from every other region. Various institutions have certain aspects that make them what they are in today’s modern world. It is imperative that institutions, especially higher learning ones, have certain aspects that can tie, attribute, or link their professionalism or success to their education system. Vast improvements in the nature of technology, the level of commitment when it comes to counseling and discipline, and even the protection and observation of individual rights in many institutions may be attributed to the rise in performance levels across the globe, hence; achievement of personal and overall goals and objectives in the different regions present (Snider 20 1). One aspect that requires attention from all fronts may be freedom exhibited in most higher learning institutions. Various scholars have discussed and dissected this aspect, and some of the implications that arise from it. Hodges James, O’Donnell James, and John William, â€Å"Cradle of conscience: Ohio’s independent colleges and universities.† 2003. ... g to the university life as they are able to choose the curriculum in which they want to enroll in, ranging from business, environmental safety and occupational health management. This progress has seen them increase structures in the famous Davis Street, which can now host some of their pharmacy programs. The capability of the university to house many students has enabled it to acquire different students, from all walks of life, to enroll in its different programs. Sadly, universities in Saudi Arabia may not have the same opportunities as universities in this region as it is difficult for them to integrate the learning system that is common in most learning institutions in the world. A lot has changed since the inception of the University. For example, it became the first university to offer the nation’s first bachelor’s degree in hazardous waste studies, which is referred to environmental safety and occupational health management. The technology available in the Unive rsity allows the various activities to take place, at the ease and convenience of the students. Saudi Arabia may need to look for inspiration in such advancement, and embrace the technological advancement that is seen in most of the campus innovative centers in American universities. The classrooms are now increasing in size and the structures modified to suit the diverse needs of students. One thing that stands out from Saudi Arabia universities is their provision of free education. The U.S is yet to embrace this, which means that most of the people in Saudi Arabia are being accorded the chance to achieve more in terms of education. An increase in the number of students indicates that people appreciate the University and all it offers. In Saudi Arabia, only a small number of students can be recorded

What my reason is for wanting to become a nurse Essay

What my reason is for wanting to become a nurse - Essay Example I was a child who attracted stray dogs, a small turtle who wouldn’t eat for a week, a butterfly with a bent wing, and a runaway lizard I tried to comfort while it was re-growing a lost tail. While other children licked cotton candy, I focused on whether zoo animals had enough food and water, so they would be healthy and happy during their confinement. I gave backrubs to anyone in need. I visited a family friend in the hospital and eagerly breathed in the smell and sounds of this place where they fix people. When my mother became pregnant, I participated in preparing the nursery and shopping for our upcoming addition. I made lists of things I would teach the new baby, people we should tell about the baby, and my suggestions for names. Everyone was happy. When he arrived, my baby brother looked different from other babies. I learned he had Down Syndrome. He would be mentally retarded and would not be able to do all the things on my list. He would require help to have a good life. I appointed myself to take charge. I collected information, and I thought maybe I could fix what was wrong, As my baby brother grew into toddlerhood, he seemed tired. He had a congenital heart defect. My family was sad and afraid. We adored him and wanted everything good for him, and now there was a new challenge. I prayed. I gave up things I liked, hoping it would be a trade for things my brother needed. But at 14 months of age, we lost him. I tried to understand how my excellent mind, my love, and enthusiastic efforts were not enough. Eventually I came to understand that helping a person may not always mean fixing them. With my parents’ help, I came to see that my support, love and caring had been just what he needed during his precious, short life. I feel that I was given a gift to make a difference in the lives of people who are ill. I cannot heal every life I come into contact with, but I want to

Stages of Conflict Management Essay Example for Free

Stages of Conflict Management Essay In the contemporary workplace, communication plays an important role in an efficient administration since it encourages co-operation, knowledge sharing, and a feeling of a sense of a common purpose. Nonetheless, communication brings increasing interpersonal relationships, an unwanted and, in most cases, unmanaged side effects, which are referred to as conflicts. Managing conflict focuses on maintaining conflict at the right level in order to assist the organizational departments, teams or groups working together to reach their goals. Managing conflict does not imply completely eradicating conflict or conflict reduction (Miller, 2011). The fundamental process of conflict management is the selection of the aspired levels of conflicts. These aspired levels of conflicts vary widely and depend on the perceived conflict requirements by the managers of various personnel (Miller, 2011). The stages of conflict management include diagnosis of the problem, problem statement, knowing both parties perceptions or viewpoints/understanding, mediation, brainstorming of alternative solutions, and identification of (an) agreed on solution(s) (Rout Omiko, 2007). These stages of conflict management are briefly described below. Diagnosis of the Problem In this stage of conflict management, the mediator listens to both parties who are involved in conflict with the intention of understanding and determining the existence of a genuine conflict, and not just an imagined one (Rout Omiko, 2007). Problem Statement After recognizing that actually the problem really exists, the mediator now attempts to represent the problem to both parties involved in a non-defensive and direct manner. In other words, in this stage the mediator ensures that parties involved in the conflict actually understand the problem. Besides, the second stage is meant to ensure that the mediator evaluates and sees the level of understanding of both parties in regard to the presence of the conflict, and the level of motivation to engage in conflict resolution (Rout Omiko, 2007). Knowing both Parties Perceptions or Viewpoints/understanding This stage is where the mediator attempts to find what the parties involved think in regard to the problem at hand. The mediators should go through this stage carefully so as not to depict any slightest form of favoritism. This involve attempting to understand the problem from various perspectives of those parties, and the mediator should probe to find out what the parties think as the cause of the problem, noting similarities and differences of viewpoints of the problem (Pammer, 2003). Mediation Mediation requires the mediator to remain impartial by keeping the discussion revolve around facts and issue-oriented rather than discussing personalities and maintaining a balance in the discussion so that one party does not dominate the discussion (Rout Omiko, 2007). Brainstorming of Alternative Solutions This stage involves generating of alternative solutions to the problem at hand after it is obvious that there are no more alternative solutions, the mediator should now engage both parties in a discussion of these possible solutions with the aim of getting of selecting the best solution (Zartman, 2008). In this discussion, the mediators should control the session so that none of the parties forces the other on agreeing with their own suggested solution(s). Efforts should be made to ensure that both parties reach a consensus and then follow this with the implementation of the agreed solution (Rout Omiko, 2007). Identification of an agreed on solution(s) This is the final stage of conflict management, and its main purpose is to determine the agreed on solutions, a plan of action, as well as follow-up steps in order to ensure that both parties are actively involved in the implementation process (Rout Omiko, 2007).?

Hofstede And Trompenaars Framework Of Cultural Dimensions Commerce Essay

Hofstede And Trompenaars Framework Of Cultural Dimensions Commerce Essay Well known experts have dimensioned culture on both societal as well as organisational perspective. Culture seems to be an ideology comprising framework for every human in the group (David B. Dickerson, Alexander Kouzmin, Nada Korac-Kakabadse,2006). Cultural frameworks may be quite broad as witnessed in the instances of national identification such as the Dutch, the African, the American, and the Asian and so on. Such framework develops the personality even though it might not be tangible; its representation is viewed under its image and behaves as adjoining parts of a picture. (Counts, James,1996). Since more than two decades, the findings and studies relating to the need and application of culture has been influenced by the framework of Geert Hofstede. He is a renowned Dutch anthropologist. During the year 1970, Geert hofstede presented various dimensions of culture by evaluating values concerning work of International business management employees. Geerts most master peace of work was recognised when he divided culture into four different dimensions: Power distance, uncertainty avoidance, Individualism versus collectivism, and masculinity versus femininity. In the year 1991,Geert Hofstede demonstrated a fifth dimension of culture. Hofstede explains the long term orientation as featured by continuation of existence, forming relations by the level of a post, and containing a feeling of disgrace. The short term orientation is featured as having a perfect balance and saving self image concerning the beliefs and traditions and a mutual sharing of good regards(Svend,Hollensen,2007) . The motivation of his framework throughout the academic background, and the results occurring through his findings would imply the validity of the application of such cultural frameworks. Although with the implementation of his cultural frameworks, its reliability had not been fully approved. This may be because his cultural framework being more responsive in terms of standardised point of view than its psychological characteristics(Geert, Hofstede,1991). Enormous findings and research reflect about the actual validity of hofstedes cultural framework. These in-dept findings which have concentrated on people are cross cultural dimensions, which depicted some unreliability on its framework. Few have discovered essential overlap on several dimensions of culture and rest have noticed some cultural dimensions to be less valid. On an aggregate, these studies imply the emergence of finding the reliability of hofstedes cultural framework (Carlos M. Rodriguez,2005). Fons Trompenaars is another Dutch expert of cultural framework, had founded seven cultural orientation in his book Riding the waves of culture (1997). These seven dimensions are universalism versus particularism, achievement versus ascription, neutral versus emotional, defuse versus specific, Communitarianism versus individualism, Human-Time relationship and Human-Nature relationship, and Sequential vs. synchronic. Among these seven cultural dimensions, two of them are quite familiar to that of hofstedes cultural dimensions: collectivism versus individualism, and power distance to some extent. Trompenaars communitarianism 1 vs. individualism is almost very similar to that of Geert Hofstedes collectivism vs. individualism. Trompenaars ascription/achievement cultural orientation implies the accordance of status seems to have connection with that of hofstedes cultural dimension: power distance. This states that if one agrees the accordance of status by the nature except the achievement which depicts a higher capability of accepting power distance. These assumptions or dimension even though essential in analysing the culture of various countries, do not give a clear idea about their preferences and impact on peoples behaviour. This is although not completely linked, as Geert Hofstedes power distance index the way status being accorded, but to the approvable power index in the society, which is not examined by Trompenaars. His other cultural dimensions have more focus on resulting consequences of specific values(Geert Hofstede,1993). The neutral/ emotional cultural dimension explains the capacity of the expr ession of the feelings, which implies a behavioural feature other than a value. With respect to the cultural dimensions of hofstede, Fons Trompenaars had not created his framework on mathematical or statistical information, but on self gathered instrument which he believed having an approved relevancy. Hofstedes five cultural Dimensions: Cultural Dimensions Power Distance Masculinity vs. femininity Individualism vs. Collectivism Uncertainty Avoidance Long vs. short term orientation Source: Geert hofstede (1980), figure 1.1 Power distance  : Power distance index is an element that conveys an allowance or expectation of lack of equality between the people who are either more or less efficient in the society. It explains how the strong people of the organisations and institutions agree and consider that the power is not distributed equally. It shows a feeling of inequality (higher versus lower), but meant from bottom, and not from the top. It describes how the extent of inequality in the society is transferred by the leaders as well as the followers. This dimension enlightens that all the members of the society are unequal, but few are not equal even than the others. Under high power distance societies, the decision makers are the people at the top level whereas in case 2 of low power distance societies, the power is widely distributed and links among the members of the society comprising the feature of equality. Low power distance gives an opportunity to the people for playing an essential role in making decisions for the organization. Hofstedes scale of culture shows that there is high power distance in Arab countries (80) when compared with countries like Austria which consists only 11. Germanys position is nearly in the middle with only 35. The reason is the powerful belief for equality and not the distance between the rich and the poor. It means that Germany has a very good opportunity to grow in the future society. The countries, such as United States shows a power distance of 40 on hofstedes cultural scale. Comparing with Germany, there is an uneven distribution of wealth seen in the United States. This distance between the societies and its members goes on increasing every year. Uncertainty avoidance: In a high uncertainty risk, the members of the society abide by the rules, policies and corporate laws, such as the future methods as a source of enhancing and encouraging society. This dimension tells us that there is a mutual approval of regulation and authority by accepting high risks in order to make essential decisions for the organization. The employees or the members of the organization with low uncertainty avoidance have a fearless feeling for the future. Under high uncertainty avoidance, the decision makers do a high planning to form protective barriers for reducing the risks concerning the events in the future. Countries like Singapore and Jamaica shows a very low uncertainty avoidance comparing with countries like Japan, Greece and Guatemala with high uncertainty avoidance. Individualism vs. collectivism: Individualism indicates the extent to which the people prefer to work as individuals rather than working in a group. It signifies the ambitions and ability of individuals as person. Under individualist approach people are not dependent on others for their decisions. They rather go with their own personal opinions and regards. The people under this kind of culture have a desire to satisfy their personal goals over the groups. In a collectivist society, people think as a group rather than individuals. Collectivist culture is quite opposite as compared to the individualist culture. The countries like United States and United Kingdom explains quite higher individualist ratings, whereas countries like Brazil, India, and Lebanon shows low ratings. For instance, people above the age of eighteen are regarded as matured individuals in making personal decisions independently irrespective of the interference by the elders. On the other hand, under collectivism pe ople depend on each other for their decisions. Team work is the essential objective of their culture. Masculinity vs. femininity: Masculinity refers to the extent to which values like self achievements, wealth, prosperity, property, success, competency, have a greater influence over care, relations, trust, honesty, dignity, maintaining the pleasant environment of the society. People have a certain misconception of this dimension relating to the sexes in the society. This culture specifies various different roles for both man and women in terms of bigger as essential. The feminine culture prefers simple or short as wonderful and assumes the nature of life and relations more vital than materialistic items. Countries like Unites States, Korea and Japan showed a high masculinity rate as compared to low rates seen in Denmark and Belgium. For instance, carrying heavy blocks of bricks is suitably done by a man, but the same work would be difficult for the women. 3 Long vs. short term orientation: Geert Hofstede and Bond (1988) discovered the fifth dimension which was finally stated as time orientation. This cultural dimension was revealed by the findings of the students from twenty three different countries all over the globe. This dimension clarifies that the people believe in a futuristic approach than relying on the past or the history. It also implies dealing with moral righteousness irrespective of the truth. The effect of the high rating in this long term cultural dimension is the tenacity, keeping the relations according to the order. On the contrary short term orientation indicates own stability and firmness. Some of the Asian countries like India and China have a high rating on long term orientation list whereas some of the European markets are seen under short term orientation index. The values concerned with long term orientation are reluctant as in the case of short term orientation is about the belief for the traditions and saving self image in the society (Hollensen, 2007). The seven cultural dimensions of Fons Trompenaars: Universalism versus particularism: Universalistic culture states that the people believe in following laws and rules of the society and they dont prefer exceptions, whereas under particularistic culture people like to be with the exceptional or flexible choices rather than following the specified rules and regulations. Communitarianism versus individualism: In a communitarism culture, people prefer to go with the taking care of their group and working under a team. It is the duty of the people to behave in a manner that serves the society. The needs of the people will be naturally fulfilled by such behaviors of the people.The people under individualism kind of culture go for the free activity and their personal choices. Neutral versus emotional: Under a neutral culture people do not believe in exhibiting their emotions. Exhibiting excess of emotions may flourish the ability to interest individuals. The people on the other hand tend to show their feelings and emotions for the emotional culture. Defuse versus specific cultures: In a defuse culture people believe in sharing everything they desired. The different roles played by the individuals in others life is not differentiated irrespective of their professional or personal life. In a specific culture people try to compete or relate with others on the basis of some specific intentions. The interaction between the people under specific culture is for a specific reason or a purpose. Achievement versus ascription: Under achievement culture, people are regarded on the basis of their performance and the successful results of their hard work, whereas in an ascribed culture people are judged on the basis of their background, sex they belong to, and even their age. Sequential vs. synchronic cultures: This culture is based on the aspects of time in terms of short term or long term and organising in it a sequence i.e. step by step or parallel. Under sequential culture people tend to do one thing at a time, whereas under synchronic culture people believe in doing multitasking activities. They do many things at the same given time. Internal vs. External control: This dimension is related to the control of the nature internally by the people. They believe nature as a machine which can be easily controlled for their own beneficial. They also believe that the nature can be controlled 4 by the inner belief of the individuals like grabbing the opportunity at the right time. The other dimension specifies the control of nature externally to the human being. People under this external controlled culture abide by the changes in the nature. (Fons,Trompenaars, 1993). Strengths and weakness of Hofstedes cultural framework Strengths: Since the information derived by this study is quite old enough, it is still based on excessive and relevant samples. There are no other findings done as on so many national cultures as such by hofstedes in a detailed manner. The previous four cultural dimensions enlighten more by comparing more on the national culture. The deep studies of hofstedes framework are quite relevant as per the IBM employees and international managers. Hofstedes framework is regarded as the most popular framework in the field of cultural findings. Even though his framework is comparatively general for analytical purposes, it can be applied to our day to day cross-cultural outcomes. Weakness: Hofstedes framework of cultural issues is outdated. The data information is not complete in statistical terms because each and every country is not taken into concern. Alike other cultural research, hofstedes framework states that the borders of the nation and its cultural limits matches each other. The cultural mix cannot be considered in cross-cultural countries like United Kingdom, United States, and Spain. The cultural dimensions are quite in a brief structure to explain practical ways to face situations in a cross cultural environment. His framework exhibits only theoretical orientation. The application of his cultural dimensions may vary from one culture to another; the collectivism dimension varies in different countries. For example, Indian collectivism is family oriented whereas Japanese is organisational oriented. In India, an employee who prefers his family interest before organisational is regarded as loyal in nature. (Svend,Hollensen,2007) Strengths and weakness of Trompenaarss cultural framework Strengths: Trompenaars had added some essential cultural dimensions including few of hofstedes. Trompenaars described his framework as problem solving, specifically linked with time, connections and surrounding environment. (Trompenaars, 1993). Weakness: Trompenaars cultural dimensions were not created by statistical analysis. Indeed he developed his own collection framework only on the data he assumed to be reasonable. 5 This collection of information is mostly based on theoretical than derived from scientific experiments. The data collected from questionnaires is relevant to few questions through which its importance had been exhibited. The usefulness of the hofstede and Trompenaars cultural framework in terms of segmenting and targeting markets and predicting consumers behaviour in international markets is simplified with the help of figure1.2: 5 Table 1.2 Countries Power Distance Uncertainty Avoidance Individualism Masculinity Time-Orientation Evaluation of market segmentation and targeting Germany Small Medium Medium-high High Short Choosing products with better performance; utilisation of productive and successful achievement criteria, demand for variety, pleasure and equally risk oriented markets. Sweden Small Low High Low Long Comparatively lower resistance with the new products, high demand by the consumers for novelty, variety and pleasure, and highly environment friendly consumer desire for the people of marketing and firms concerning social issues. Source: Exhibit 3.8, International marketing Journal, Michael R. Czinkota, Ilkka A. Ronkainen, pg74, edition8, 2007. 6 Graph 1.3 Source: Cultural differences in decision making in project teams, Ralf Muller, Konrad Spang, Sinan Ozcan, 2009, vol.2, issue 1. The main reason of the graph 1.3 is to acknowledge the differences in the decision making process in a group comprising members from various nations. Its based on the pattern of the decisions made by the people of Germany and Sweden. This graph study had benifited the members of the group and the project managers in knowing the consequences of cultural diversity in the process of decision making. It indirectly helps to reduce the expected friction during cross cultural project work and also helps to overcome the crosscultural barriers. Figure1.4 Hofstede: Germany United States Power Distance 30 35 Uncertainty Avoidance 60 41 Individualism vs. Collectivism 63 88 Masculinity vs. Femininity 61 59 Long term vs. Short term Orientation 28 25 7 In 1998, arguing on the high rating on the individualist culture in the United States on the cultural scale of Geert Hofstede, Charles Campbell, wrote that It ought to be paradoxical, or at least oxymoronic, our being described as a culture of individualists. He had also stated D H Lawrence, whose philosophical belief is that, people are free to believe what they actually wanted to in United States, in circumstance it does not protest the mob (Charles P. Campbell,1998). Figure 1.5 Trompenaars: Germany United States Universalism vs. Particularism Universalism Universalism Individualism vs. Communitarianism Individualism Individualism Neutral versus emotional Closer to emotional Closer to Neutral Defuse versus specific Specific Partial specific Inner-directed vs. Outer-directed Inner directed Inner directed Achieved status vs. Ascribed status Achievement Achievement Time Orientation Future oriented Future oriented Source: http://www.geert-hofstede.com/hofstede_united_states.shtml http://www.geert-hofstede.com/hofstede_germany.shtml http://changingminds.org/explanations/culture/trompenaars_culture.htm#uni The characteristics of every country can be examined against the average of the world which is developed by Geert Hofstede. When the scores of the two countries stated in the figure 1.4 and 1.5 are compared with each other, than it shows quite close similarities. Neutral versus emotional and Defuse versus specific are the only to dimensions depicting dissimilarities. Such differences may lead to political, economical or business severe issues. Fons Trompenaars analysed and interpreted various nations concerning his seven cultural dimensions. He formulated them relating to their characteristic feature or importance, but he did not preferred them by scoring them. The outcomes of Fons Trompenaars tests alike Geert Hofstede, implied that their cultures showed quite close similarities, but still there were few vital differences. 8 Conclusion As this research study shows, that the evidence that might be valid for individual level of comparison may not be the same if we think at global issue or macro analysis.It can be seen that the universalism versus particularism cultural orientation differentiating groups collectivism and that of societys collectivism. The diffuse/specific dimension implying the series of involvement, show no evidence of relation to Geert hofstedes cultural dimensions. We can also see that the limited differences between Germany and United States corporate culture and even they are bounded to identical national cultures. It is desirable that further examination of this evaluation will definitely increase its utilisation in the organizations. Getting to know about ones culture enlightens the similarities or differentiations of other cultures. There have been many implications of the localization which has also taken into consideration Geert Hofstede and Fons Trompenaars cultural frame works. Fons Trompe naars cultural studies are based on the research which describes the misconceptions and difficulties faced in various cultures across the globe. Trompenaars also believed that his cultural views must be formed in an international pattern of cross cultural environment.

Power Of The Few Over The Many :: essays research papers

The Eleventh Commandment portrayed the state church as being the supreme dictator. It is through the eleventh commandment that the church held it's power and control over the masses. Without the church and it's leaders to guide the masses, their society would have collapsed. However, compared to Brave New World, the whole society is conditioned to "work for everyone else"(Huxley 67) by the abuse and daily consumption of soma. Without the drug called soma, their society would have also collapsed due to withdrawal symptoms. The underlying reality between the two societies is that the masses are manipulated, controlled, and brainwashed, without resistance, to obey and follow their leaders through various methods of enforcement. The Brave New World is controlled by a select few who call themselves Resident Controllers and Directors. These elite few are able to control the production and selection process of societies masses. Mustapha Mond, Resident Controller for Western Europe, and the Director of Hatcheries and Conditioning, oversee the conditioning of embryos. Their powers and control over these particular jurisdictions gave them great power, and with that the ability to manipulate others. "'You ass'... said the Director,... 'Hasn't it occurred to you that an Epsilon embryo must have an Epsilon environment as well as an Epsilon heredity'"(Huxley 23). Through a hierarchy of Alaphas and Betas down to the lower cast Epsilon, everyone was suited for their job. The Director however, through his position of authority, was able to "... condition the masses to hate the country,"(Huxley 30). In doing so, the Director succeeds in creating an obedient society, which obeys and bows to every whim of his commands. The Resident Controller and Director were two authoritative figures that were able to control whomever and whatever each person worked at, even before they were conceived. Each cast had pre-conceived morals preached to them through conditioning, and to this end effectively brainwashed to the point of utter obedience. The outcome of this brainwashing by conditioning sets forth a society that exists in two tiers, the guardians and the domesticated animals. [who? why?->BNW] [who? why?->11th C] The church and it's head archbishops are able to control and manipulate the masses in North America by preaching the eleventh commandment through strict laws and enforcement practices. The eleventh commandment ordained that every man and women must be fruitful and multiply. Because of this commandment and of the militant ruling religionist enforcement, North America alone had four billion people, and yet the church continued to preach the eleventh commandment and it's practices. The competition between continents was the driving force behind the eleventh commandment. If it was not the competitiveness between ruling church states,

Consumer Behavior Impacts

Consumer Behavior Impacts Donna Thompson Kaplan University October 3, 2012 Consumer Behavior Impacts Within the context of the consumer socialization of children, adult consumer, and intergenerational socialization reflects home theaters. To measure the cultural impact on consumer behavior towards home entertainment versus theatre has two approaches etic and emic. Etic approaches on cross cultural end user research. While emic focuses upon indulgent issues from the viewpoint of the subjects being studied.All culture influences are not stagnant and do change over time from adults to children behaviors. Within the context of the consumer socialization of children, adult consumer, and intergenerational socialization reflects home theaters that allow for families to enjoy at home in privet, without interruptions entertainment. Also with the economy it saves money, families are going towards more to Netflix than cable they can get movies by mail and watch them at home.Due to these type of services people can comfortably watch movies at home without buying DVD’s, or go to movie theaters. Furthermore â€Å"The term family is a basic concept, it is not easy to define because family composition and structure, as well as the roles played by the family members, are almost always in transition† (Schiffman , L. G. , & Kanuk, L. L. 2007), which leads to cultural methods of measuring, impact and religion. To measure cultural impact on consumer behavior towards home entertainment versus theatre has two approaches etic and emic. Etic units and classifications are available in advance, rather than determined during the analysis. These advanced etic units can be based on prior broad sampling or surveys; emic units must be discovered† (Berry, J. W. 1989). Furthermore, etic approach in cross cultural end user research generally looks at comprehensive or culture free theories and conceptions. To search different socializations variables and constructs that are co nventional to all ultures and can be straightforwardly rivaled in order to discover how the way of life are different or similar to each other as families partake in home theater. Emic focuses upon indulgent issues from the viewpoint of the subjects being studied. Furthermore culture can be defined emic-ally as the lenses during the course of which all occurrences are seen. It determines how these occurrences are apprehended and assimilated. This relates to children looking up to their parents and friends to acquire skills and knowledge to function as consumers or even to build brand loyalty. Understanding the customers' needs and wants induces companies to realize that no two buyers are ever exactly the same, this heterogeneity in needs and wants drive companies to look for distinctive groups of customers† (Shahhosseini A, Ardahaey). Culture influences are not stagnant and do change over time, and at times â€Å"It has been argued that religion is highly personal in nature a nd therefore its effects on consumer behavior depend on individuals’ level of religious commitment or the importance placed on religion in their life† (Mokhlis, S. 009). Thus it is the responsibility of marketing managers to check for any changes and adapt their marketing policies, in view of culture to a great extent establishes how, why, when and for whom merchandises and services are procured. Whether working directly through prohibitions and obligation or through influences on the culture and society, religious values and beliefs are known to affect prescriptively and emblematically human behavior. All culture influences are not stagnant and do change over time from adults to children behaviors.To search different socializations variables and constructs that are conventional to all cultures and can be straightforwardly rivaled in order to discover how the way of life are different or similar to each other as families partake in home theater. It is the responsibility of marketing managers to check for any changes and adapt their marketing policies, in view of culture to a great extent establishes how, why, when and for whom merchandises and services are procured. Reference Berry, J. W. (1989). IMPOSED ETICS-EMICS-DERIVED ETICS: THE OPERATIONALIZATION OF A COMPELLING IDEA.International Journal Of Psychology, 24(6), 721. Mokhlis, S. (2009). Relevancy and Measurement of Religiosity. International Business Research, 2(3), 10. Retrieved from www. ccsenet. org/journal. html Schiffman , L. G. , ; Kanuk, L. L. (2007). Consumer Behavior (9th ed. ). Upper Saddle River, New Jersy: Pearson Education, inc. Shahhosseini A, Ardahaey F. Marketing Mix Practices in the Cultural Industry. International Journal Of Business ; Management. August 2011;6(8):230-234. Available from: Business Source Complete, Ipswich, MA. Accessed October 3, 2012.

Disparities

Possibly: IN per capita with Life expectancy: IN per capita will allow citizens to afford deiced and health services, meaning they could treat deadly sicknesses such as cancer or expensive treatments Life expectancy global patterns: Low life expectancy. Most of Africa, especially Southern, Central, Eastern and Western (Sub-Sahara Africa) including very low countries such as . Anomaly of Afghanistan in Africa, and Laos. Middle life expectancy: Anomalies in Africa, including Equatorial Guiana and Reiterate and Madagascar.Middle nations Include Central South America, countries such as Peru and Brazil and even Bola, although low compared to the mentioned previously. North Africa, countries such as Egypt and Morocco and Eastern Asia (China) plus South East Asia including Indonesia and the Philippines. High: North America and Western Europe, Japan and Australia/New Zealand. Anomalies include: Bolivia/Guyana, Greenland, Madagascar/Equatorial Guiana, Haiti, Afghanistan. Bolivia => Natural ca uses, high altitude in the whole countries makes the population live under constant stress and pressure, exhausting faster organs.Low literacy rates: Concentrates mostly in Central and Western Africa and South Central Asia, including Nations such as India and Pakistan. Nations with lowest literacy include Chad, Nigeria and Mali. Middle literacy rates: South America, including Peru. South Asia including China, and the Middle East including Saudi Arabia and Oman. Anomalies in Africa, including Egypt and Madagascar and most of Southern Africa. High literacy rates: North America and most of Europe (old soviet USSR included), with slight high rates in South America including Argentina surprisingly and Guyana.Southern Africa surprisingly, with anomalies including Zanzibar. Australia and New Zealand ANOMALIES: Portugal, Bosnia and Serbia. Yemen. Peru. Papua New Guiana. Guatemala. Haiti. Zanzibar. Cambodia. Low IN per capita: Mostly concentrated in Central, Eastern and Western Africa includ ing nations such as the Deem. Republic of Congo, Nigeria and Niger. Indonesia and Papua New Guiana stand out in South East Asia and South Central Africa, Southern Africa including South America. The Balkan and most of Asia. High IN: North America, Europe. Undernourishment global patterns:Low undernourishment: Distributed in relation to Medics, mostly found in North America and Western Europe plus Russia. Northern Africa regions including Libya and Egypt, southern South America e. G. Argentina and Uruguay and Australia/New Zealand. Middle undernourishment: Distributed along the equator (tropical areas) with nations in central South America such as Peru and Brazil, North America including Mexico and Eastern Africa including Nigeria. Indonesia and Eastern Asia nations including China and Vietnam as well count with 5-19% of undernourished.High undernourishment: Southern African Nations including the Congo and Central African Republic, Anomaly of Bolivia in South America and most of Cent ral America and the Caribbean including Panama and Honduras. Other nations in South Asia including India and Pakistan, plus Manner and Mongolia. Anomalies: Bolivia in South America, Libya in Africa, North Korea, the Balkans in Europe. HIVE/AIDS 1. Explain which of the maps is the most useful 2. Using the map on the right describe the distribution of people living with HIVE Explaining the development gap:

Analysing the change in the role of the management accountant

This work is focused on critically measuring the doggedness of the alteration in the function of the direction comptroller from traditional accounting maps to that of a strategic contriver and concern spouse. The work of Johnson and Kaplan ( 1987 ) , titled â€Å" Relevance doomed † has prompted a drill-down on this research country. Though most of the research workers agree to the altering function of the direction comptroller ( Burns and Baldvinsdottir, 2005 ; Cooper and Dart 2009 ; Allot 2000 ; Chenhall and Langfield-Smith2007 ; Siegel1999 ; Kerby and Romine 2005 ; Vaivio1999 ; Ittner and Lacker2001 ; Ax and Bjornenak 2007 ; Bhimani 2006 ; Roslender and Hart 2002 ) . The importance the traditional function still remains critical to others, and should function to complement the new techniques or the alteration. ( Bromwich and Bhimani 1998 ; Burns et Al. 1999 ) . Others are of the position that history is still a relevant portion of the hereafter or the altering tendency. ( Fleischman and Funnell 2006 ; Luft 1997 ; Beaman and Richardson2007 ) .The type of organisation every bit good as the direction may besides find the nature of alteration. Yazdifar and Tsamenyi ( 2005 ) . This a lteration does non take the same signifier in organisations, but differs in form. Sulaiman and Mitchell ( 2005 ) . With the present economic miasma, some research workers are even recommending a return to the old ways: the traditional function, ( Baldvinsdottir et al ( 2009 ) . The first subdivision of this work will therefore reexamine these positions presented and seek to pull a comparing between these positions to see if the function of the direction comptroller has really changed and to what extent. This will be done pulling support from literatures. It will instantly be followed with some of the new roles the direction comptroller is taking up in organisations. Thereafter the place of traditional accounting pattern in this new tendency of events will be discussed. This will enable us to cognize where to put the traditional accounting function, whether it has lost its utility and should be wholly cast-off or should function to congratulate the new functions. Following to that, some of the new techniques in direction accounting that organisations are following, the factors that are driving the alteration in function every bit good as their significance to the new function will be discussed. Decisions will so be drawn as to the direction comptroller ‘s functions change.The altering function of the direction comptroller.Johnson and Kaplan ( 1987 ) are deemed to hold set the canvas in this statement with their book titled â€Å" Relevance lost: the rise and autumn of direction accounting. † These strong footings used by them has prompted or necessitated a batch of research work in this way. They argue that the bing signifier of direction accounting lacked the know-how to run into up with the dynamic concern environment. Their statement was supported by mentioning technological promotions, information engineering, every bit good as planetary and domestic competition as grounds doing the bing patterns inadequate. Harmonizing to an article published in the Journal of Accountancy ( Most Companies Want Their Certified public accountant to Be Business Strategists, Survey Says, 1996 ) , much more is now being demanded of the direction comptrollers within organisations. Their occupations are traveling beyond the readying of fiscal statements as accounts and reading are now required of them of the information they provide. The direction comptroller is consequently a â€Å" high-ranking determination support specializer † . Kerby and Romine ( 2005 ) argue that for direction comptrollers to stay a relevant portion of their organisations, there must be a alteration in accent from the traditional accounting patterns which involves the numeration, analysis, reading and presentation of fiscal information. They advocate that the direction comptroller should be versed with cognition about alterations impacting the concern of his organisation and imbibe qualities that would enable them map as fully fledged concern spouses. Smith ( 2007 ) opined that the focal point of the direction comptroller within organisations is now switching to the external environment. That the direction comptroller is no more uniformed of what happens externally to his organisation, He now looks both inwards and outwards. Cooper and Dart ( 2009 ) , give support to this position that, direction comptrollers are traveling from being information suppliers to back uping the determination devising. Siegel ( 1999 ) , noted that direction comptrollers were earlier now non involved in the existent decision-making procedure, but acted in support of the determination shapers and subsequently got informed of facts. But the function of the direction comptroller had changed and greater portion of their clip was being spent as internal advisers or concern analyst within their companies. Like most of the other authors he attributes this altering function to the promotion in engineering which he states has freed the direction comptroller from what he describes as â€Å" mechanical accounting † . He stated that the new function of the direction comptroller now involves a batch of direct contacts with people throughout their organisations, and that they are more involved in determination devising and cross-functional squads. This he termed development from functioning internal clients to being concern spouses.The direction comptroller as strategic contriver and concern spouse.The cardinal message of this work has been on the direction comptroller presuming the function of strategic contriver and concern spouse as opposed to the traditional function of corporate bull and bean counter. The direction comptroller ‘s function has evolved and is determining up into a strategic fiscal contriver and director of information. The direction comptroller is said to be h olding less to make with the everyday accounting pattern. ( Siegel 2000, Cooper and Dart, 2009, Latshaw, A. and Choi, Y. , 2000 ) . New countries of focal point of the direction accountant include the development of fiscal programs, information engineering systems direction, assisting in the formation of concern aims every bit good as monitoring consequences and maintaining up with selling aims. Others are direction and organisation of work force, playing consultative function in operational determinations, programmes and undertakings. ( Feeney and Pierce, 2007 ) . For the direction comptroller to work efficaciously as concern spouse, certain accomplishments must be acquired. This will include the quality of analysing and treating unwritten and numeral informations into meaningful information. This should be buttressed by the ability to work efficaciously in a squad. ( Curruth, 2004 ) As concern spouse, the direction comptroller combines both the traditional function of protecting the assets of the concern with a new function of analysis and engagement in determination devising in the concern disposal. ( Kennedy and Sorensen, 2006 ) . Caron ( 2006 ) , defined stairss that should be taken for the direction comptroller to presume the place of a concern spouse. They include: Acting as operation and cognition expert. He/she should be able to supply best pattern information and strategic accomplishments. Should be able to set to pattern the cognition acquired in developing strategic direction programs. He/she should be able to mobilise the human resources at his disposal. He/she should be able to circulate accounting information efficaciously.Management accounting the place of the traditional function.Although Johnson and Kaplan ( 1987 ) opined that the traditional accounting function of the direction comptroller had lost its value and have argued that it is no more relevant to the dynamism of today ‘s universe, non everyone believe their sentiment is best for direction accounting, and have therefore expressed their reserves. ( Bromich and Bhimani 1989 ; Burns et Al 1999 ; Yazdifar and Tsamenyi 2005 ) . Baldvinsdottir et Al. ( 2009 ) are of the sentiment that a return to the traditional or â€Å" mechanical † accounting methods is of great importance particularly at this period of economic down-turn. They argue that although the ballyhoo about the altering function of the direction comptroller, a batch of the traditional accounting function has comparatively remained the same over several decennaries. Luft ( 1997 ) is of the position that history serves as a platform for understanding the present ; that the oversights of the nowadays could really be alleviated by mentioning back to history. Fleischman and Funnell ( 2006 ) , while holding with Johnson and Kaplan, that it is of import that direction accounting studies provide direction with information that will help them in minimising cost and improved productiveness, argue that although these activities are frontward looking, they have to be based on what they described as â€Å" intimate dependance between the past and future † . They insist this is necessary because of the uncertainnesss and instabilities associated with commercial environments, coupled with the intricatsies of direction. That, direction comptrollers in the class of seeking to do the information they provide more utile to their organisations should bear in head that this should be done in observation of necessary ethical issues. Beaman and Richardson ( 2007 ) found out in their research that accounting patterns within organisations are being confined to the traditional function, alternatively of the expected function of determination support and job resolution. There has been the recognition of the broad usage of traditional accounting techniques in most organisations as opposed to the supposed outlook of radically new advanced accounting techniques being adopted by these organisations. ( Burns and Scapens, 2000 ) .Emerging techniques in direction accounting.Some comparatively new trends/techniques have emerged with the purpose of undertaking the insufficiencies of the traditional accounting methods. Some of them have been lauded as the new title-holders of direction accounting solution suppliers in organisations. ( Cooper and Kaplan, 1991 ) . Although these techniques are extremely praised, their acceptance and execution may non hold been as widely accepted as the ballyhoo associated with them. ( Collier and Gregory, 1995 ; Roslender and Hart, 2003 ) . These techniques include: Activity based costing ( ABC ) ; The coming of ABC has changed the pattern of cost allotment necessitating that direction accountants develop more analytical accomplishment to undertake the complexnesss of apportioning operating expenses to different cost objects utilizing cost drivers. ( Burns and Yazdifar, 2001 ; Byrne and Pierce, 2007 ; Anderson, 1995 ) . ABC made the direction comptroller an indispensable portion of the determination doing procedure by concentrating on pertinent information needed to better steadfast public presentation financially and market wise. ( Kennedy and Affleck-Graves, 2001 ) . Kaplan and Anderson ( 2004 ) nevertheless noted that organisations have abandoned ABC because of its failure to capture the complex nature of their operations, the holds of execution and the cost consequence which are normally excessively expensive. Balanced scorecard ( BSC ) : The balanced scorecard enables the direction comptroller to strategically mensurate public presentation and develop a model for the strategic measuring and direction systems ( Kaplan and Norton, 2007 ) . It changes accent from fiscal facet to encompassing client, internal and every bit good as acquisition and growing factors of organisations. ( Kaplan and Norton, 1996 ) . This has altered the function of the direction accountant puting him strategically as a determination support specializer. ( Latshaw and Choi, 2002 ) . BSCs are adopted by houses for strategic public presentation measuring, but the result of these steps is normally developed to encompass operational scheme, nevertheless it was noted that organisations frequently fail in seeking to set BCS into a peculiar usage ( Wiersma, 2009 ) . Atkinson ( 2006 ) noted that the BSC has been found deficient from empirical consequences of its benefits.Strategic direction accounting:Strategic direction acc ounting ( SMA ) : SMA shifts the focal point of direction comptroller to non-financial factors external to the organisation. ( Simmonds,1981 ) . It demands that the direction comptroller be knowing in subjects like public presentation indexs development, value concatenation analysis every bit good as capacity cost direction. It broadens the range of the direction accountant beyond the house to strategizing for competitory market and chances. ( Whiteley, 1995 ) . SMA requires the direction comptroller as a member of the cross functional squad which his function now embraces to convey to bear relevant information and expertness that will help determination devising. ( Roslender and Hart, 2001 ) . The direction comptroller now addresses the impact of other non-financial activities, the cost place of rivals, and rating of rival merchandises and services. These activities have placed the direction comptroller in the important function of strategic contriver and concern spouse. ( Whiteley , 1995 ; Langfield-Smith, 2008 ) . However, Roslender and Hart ( 2003 ) , noted that what constitutes strategic direction accounting is still non clearly defined. Collier and Gregory, ( 1995 ) opined that the degree of execution of strategic direction accounting may postpone in different economic systems. That is, the economic system determines the scheme and functionality of the direction comptrollers. Enterprise resource planning ( ERP ) : ERP requires the direction comptroller to hold sound cognition that will enable him to supply information that will technically run into the demands of the house. It besides demands that the MA be versed with cognition of concern maps related to production, selling and information engineering. For the direction comptroller to acquire traveling with all these maps, he needs to construct a sound inter-personal and societal accomplishments. ( Barton, 2009 ; Pierce and O'Dea, 2003 ) . It may nevertheless cut down occupations, making unemployment. Enterprise resource planning ( ERP ) : enables the direction comptroller to track â€Å" production by occupation, work centre, and activity † ( Zimmerman, 2009:720 ) . However, respondents to research carried out by Knnerley and Neely ( 2001 ) were non certain the debut of ERP to their organisations had made any noticeable impact.Factors driving the alteration in the function of direction accounting.The utility of direction accounting has come under examination following factors like: mechanization of mill procedures and processs, information engineering, competition, and globalisation, complexness of concern among others. Some of these factors and their significance will be discussed briefly. Information Technology: ( Carruth, 2004 ; Beaman and Richardson, 2007 ) , noted that information engineering has enabled direction comptrollers to take more responsible functions in their organisations. The direction comptroller is now able to salvage clip in his analysis and reading of information. The direction comptroller helps in showing informations in a signifier that makes them relevant and utile for managerial intent. This involves strategizing and being involved in the determination devising procedure. Granlund, M. and Malmi, T. ( 2002 ) It has changed the nature of information and placed determination doing on information provided by the direction comptroller. ( Atkinson et al. 1999 ) . Automation ; requires the direction comptroller to develop more analytical accomplishments and to be able to supply such information that will enable houses take determinations and follow such schemes that will assist them remain in competition. ( Kerremans et al. , 1991 ) . Automation is advantageous in take downing labor cost, but may make occupation losingss. ( Mantripragada and Sweeney, 1981 ) .Other factors:Other noteworthy factors driving the function alteration in direction accounting include ; the accent on quality, rational capital, more client focused organisations, addition in overhead cost, less of direct labor cost, and precedence on environmental and external issues. These factors have helped orient the direction comptroller ‘s function to that of a strategic contriver and a concern spouse. The direction comptroller now takes a more proactive function in cognizing and supplying solutions to strategic issues in his organisation. The issue of competitory concern env ironment which is closely related to globalisation is another major factor impacting the manner direction accounting maps are handled in organisations.DecisionAlthough there have been demands for the alteration in accent on the function of direction comptroller, this alteration has non been absolute. This is because the cost and complexness of using these new techniques have made their acceptance slow. The debut of new techniques in direction accounting and the impact of assorted factors have made the direction comptroller more focussed on non-financial facets of organisations and has widened the range of activities external to the organisation, doing him a utile portion of the determination devising procedure. However recent issues ‘ following the economic downswing has suggested keeping of portion of the traditional function in combination with new techniques might be more utile. ( Balvinsdottir et al. , July/Aug. 2009 ) Furthermore, the importance of these new techniques and the benefit they provide to organisations can non be overemphasized. These new inventions have made the direction comptroller more flexible, a solution supplier and an of import portion of the organisation as concern spouse and strategian, reconstructing relevancy. ( Johnson, 1992 ) . It is notable that though many are the advantages of implementing these new techniques, some organisations still stick to traditional accounting because it is less complex to implement, salvaging clip.