The department of finance and personnel (DFP NI) launched a best Essay

The branch of fund and work force (DFP NI) propelled a best practice plot in Jan 2008, the point of which is to give genuine instances of value enhancements in the conveyance of administrations to residents - Essay Example The organization expands down to earth and individual consideration for customers nonstop. The home consideration organization endeavors hard to improve the nature of care and a few prescribed procedures have been cultivated to upgrade the nature of care. The home consideration organization lays accentuation to re-capable individuals who require home consideration administration. The re-ablement administration is for length of about a month and a half. Customers are offered care and help to re-learn typical fundamental abilities or learn new fundamental abilities to build their freedom. The huge part of re-ablement is to help individuals to play out their standard exercises as opposed to performing social insurance laborers playing out their assignments. On fruition of the multi week re-ablement administration, the consideration plan is surveyed and further move is made with the goal that the individual can move into the following stage of learning. The activity that follows the re-ablement administration is either to follow a similar consideration plan, increment the present consideration bundle, diminish the present bundle or permit the customer to have an ordinary existence without the help and administration of the social insuranc e laborer. The last alternative is permitted when the individual has totally adjusted to their fundamental abilities. To put it plainly, re-ablement administration advances the exertion of the customer to remain autonomous over the long haul and have a quality existence. The administration empowers individuals to evade undesirable visit or remain at care homes and medical clinics and empowers customers utilize accessible assets. The in-house administration of re-ablement is a worth included help and results in positive results that fill in as an inspiration to the staff (Using best practice (n.d)). The home consideration organization intercedes into the patient’s undertakings to evade hospitalization. To accomplish this target, home consideration organization gives preparing to social insurance laborers to help patients during crisis. Crisis care arranging empowers human services laborers to evaluate the degree of hazard and decide if the patient requires hospitalization. The arrangement is moreover

Saul Perkins U.S. Multicultural Visions Essays - Chinatown

Saul Perkins U.S. Multicultural Visions November fourth 1998 Paper 3 Ask any commonplace looking Asian understudies around grounds whether they are Chinese or Japanese and the answer will likely be all inclusive: ?Neither, I'm Chinese-American.? In actuality, building up an away from of precisely how they characterize themselves as a ?race? has become a troublesome activity nowadays for most Chinese-Americans. Many have gotten so composed to the American lifestyle, that the main thing as yet binds them to their familial roots is physical appearance and the response to the SAT survey about ethnicity foundation. This is the reason for the general topic of The Joy Luck Club by Amy Tan. The Joy Luck Club is a gathering of shifted stories established in the way of life conflict between four ladies whom stubbornly follow Chinese refinement and their individual little girls, who are Americanized. All through the story, it becomes evident that the little girls have become Americanized and are veering ceaselessly from the sacrosanct culture with which the moms have come to acknowledge as the reason for what keeps them stable all through the unlimited path and hardships they face. The distinctions in the childhood of those ladies conceived during the primary quarter of this century in China, and their girls, conceived in the American climate of California, are contrasts that structure a figurative block divider between the two ages' lives. Confronted with this divider, the two sides make some hard memories identifying with each other. From the earliest starting point of the novel, Suyuan Woo recounts to the narrative of The Joy Luck Club, a gathering began by the four Chinese moms during World War II, where we ate, we chuckled, we messed around, lost and won, we recounted to the best stories. Also, every week, we could would like to be fortunate. That expectation was our lone euphoria. (p. 12). Clearly throughout the years this week by week occasion has gotten something other than a round of Mah Jong and an additional aiding of supper for these ladies. The tie ties them together; it is the thing that keeps them grounded in what minimal Chinese culture is left for them to have and hold. Growing up during hazardous occasions in China, they all were educated to want nothing, to swallow others' wretchedness, to eat [their] own sharpness. (p. 241). In spite of the fact that relatively few of them grew up horribly poor, they all had a specific regard for their seniors, and forever itself. These Chinese moms were complet ely educated to be respectable, to the point of giving up their own lives to keep any relatives' guarantee. They all were educated to want nothing, to swallow others' hopelessness, to eat [their] own harshness. (p. 241). This is in contrast with the American girls who grew up with little to basically no culture. Lindo Jong, whose little girl, Waverly, doesn't know four Chinese words, portrays the total contrast and inconsistency of the two universes she attempted to associate for her girl, American conditions and Chinese character. She clarifies that there is no enduring inclination in being conceived in America, and that all being a minority implies is that you are the preferred choice for grants. Above all, she takes note of that In America, no one says you need to keep the conditions another person gives you. (p. 289). Living in America, it was simple for Waverly to acknowledge American conditions and to grow up as some other American resident. As a Chinese mother, Lindo needed h er little girl to gain proficiency with the significance of Chinese character. She attempted to show her Chinese-American little girl How to obey guardians and tune in to your mom's brain. How not to demonstrate your own musings, to put your emotions behind your face so you can make the most of shrouded openings . . . Step by step instructions to know your own value and clean it, never blazing it around like a modest ring. (p. 289). The American-conceived little girls never handle on to these attributes, incompletely why their story lines become so not the same as their absolutely Chinese guardians. ?Rules of the Game? is a set model wherein the mother-girl social clash is apparent. Waverly's mom is continually flaunting her little girl since she is a national chess champion. In a

Indie Press Round-Up February New Releases and More

Indie Press Round-Up February New Releases and More Im excited about the independent press books I have to share with you this month! Independent presses are putting out so many important books for our times. I didnt plan this, but I ended up reading two books about Iran that explore key moments in the nations history and explore how people survive in chaotic times. I also have a book from Argentina, one from South Korea, one from Spain, and one from Belgium. They explore everything from grief to political unrest to adolescent angst to rich people behaving badly. Five of the books featured below are in translation. Now seems like a particularly good time to read books from around the world  and  to read books published by small presses. Small presses dont have huge publicity budgets, so it can be hard for them to get the word out about their books. But so often the quality of what they publish is stellar. Its worth it to look past the books that get all the hype and try something lesser-known but possibly amazing! Independent Press Books Ive Read and Loved Include Me Out by Maria Sonia Cristoff, Translated by Katherine Silver (Transit Books, February 4) Mara is a simultaneous interpreter who has had enough of talking. She moves to a small Argentinian town to start a new life and takes a job as a museum guard. All she wants is to quietly observe the world and follow the ten rules of silence in her manual of rhetoric. But then she gets involved in an embalming project for the museum and is drawn out of her solitude. Her attempts to stay true to her desires take her into some increasingly bizarre situations. Interspersed throughout this story are sections from a notebook that look at history, travel accounts, the evolutionary development of local animals, and more. Mara is a fascinating character: single-minded, determined, unconventional. Include Me Out  is genre-bending and delightfully strange, with one of the most memorable protagonists in recent fiction. trans(re)lating house one by Poupeh Missaghi (Coffee House Press, February 4) This is a novel for readers who like books that ask questions and explore ideas. It follows a woman searching Tehran for missing statues in the aftermath of the 2009 presidential election protests in Iran. She rides buses, visits galleries and teahouses, and meets strangers with important messages for her. Interspersed among sections telling her story are passages where a narrator contemplates the searching womans quest and asks questions about memory, documentation, violence, and what we owe the dead. The novel also incorporates passages on these issues from a range of philosophers and writers. It includes accounts of people who lost their lives in the protests. Its a multi-layered, wide-ranging exploration of how we grapple with loss, how we memorialize the dead, and how we best live our lives. My Part of Her  by Javad Djavahery, Translated by Emma Ramadan (Restless Books, February 11) Javad Djavahery is an exiled Iranian writer living in Paris.  My Part of Her opens with a group of young people spending idyllic summers in the 1970s swimming in the Caspian Sea. For two months, they live in a small town on the beach finding ways to amuse and enjoy themselves. But the narrator, it turns out, is writing the book as a confession. Darkness enters the story as he describes how he manipulates his friends and his cousin Nilou for his own ends and commits an act of betrayal that haunts him. And worse things happen, as the Iranian Revolution begins and everyone has to figure out how to negotiate a world turned upside down. The story is a powerful portrait of youth with all its turmoil and confusion and what can happen when ordinary people find themselves caught up in world-transforming political change. b, Book, and Me by Kim Sagwa, Translated by Sunhee Jeong (Two Lines Press, February 11) Two friends, Rang and b, have only each other. They are teenagers living in a South Korean city and struggling with poverty, loneliness, and bullying. Their friendship helps them deal with neglect from parents and teachers. Together, they dream of escape. But then Rang betrays b by writing about her dying sister, and their friendship falls apart. They are alone once again, and this time they are even more vulnerable than before. The novel captures how dark life can be for teenagers and how difficult it can be for them to find their way forward. Kim Sagwa writes unsparingly about their isolation and unhappiness, and the world she evokes is mysterious but unwelcoming, with its dangerous ocean, polluting factory, and untrustworthy adults. b, Book, and Me is a bracing read, one that looks with honesty on the losses that come with becoming an adult. Garden by the Sea  by Mercè Rodoreda, Translated by Martha Tennent and Maruxa Relaño (Open Letter, February 18) Originally published in 1967, this novel takes place in a villa in Spain in the 1920s. Its told from the perspective of a gardener who works for a wealthy couple who summers by the sea with their friends. The gardener lovingly cares for his plants while watching the goings-on of the villa owners and exchanging gossip with his fellow servants. The owners and guests paint, swim, ride, and generally have an idyllic time. But trouble creeps in, partly in the form of a next-door neighbor who is building a villa even bigger than theirs. Over the course of six summers, the gardener watches the changes occurring around him and inevitably plays a part in the drama. He vividly describes the garden and seaside landscapes as well as the sometimes-horrid behavior of the wealthy. The novel is atmospheric and melancholy, and movingly captures a century-old time and place. My Mother Laughs  by Chantal Akerman, Translated by Corina Copp (The Song Cave, 2019) Chantal Akerman was a Belgian artist and film director as well as writer. Originally published in 2013,  My Mother Laughs is her last book before her death in 2015. Its a memoir about caring for her mother, a holocaust survivor, who was gravely ill at the time. Their relationship was complex, and Akerman struggles with their history and her own depression. She is trying to understand her feelings about family and her lover, C., with whom she has a fraught relationship. Akermans sentences are elegantly simple even as they capture depths of emotion. Accompanying the text are photographs and film stills that complement the stories Akerman tells. Its a beautiful book, both in the writing and as an object. Anyone who has loved Akermans films will be interested, as well as anyone who admires honest, haunting writing about illness, care-taking, family, and love. More Independent Press Books For Your TBR And finally, here are some more independent press books out this month that I’m adding to my TBR, and you might want to add to yours. Here I Am by Pauline Holdstock (Biblioasis, February 4): a novel about a boy who stows away on an ocean liner after the death of his mother. Dressed for a Dance in the Snow: Womens Voices from the Gulag  by Monika Zgustova, translated by Julie Jones (Other Press, February 4): in the vein of Svetlana Alexievich, Monika Zgustova has collected stories of womens experiences in Stalins labor camps. The Freedom Artist  by Ben Okri (Akashic Books, February 4): a young woman, Amalantis, is arrested for asking Who is the prisoner? and her lover, Karnak, searches for her. The Toni Morrison Book Club  by Juda Bennett, Winnifred Brown-Glaude, Cassandra Jackson, and Piper Kendrix Williams (University of Wisconsin Press, February 4): a group memoir by four friends who use Toni Morrisons novels as the starting place to discuss their lives. A Map Is Only One Story: Twenty Writers on Immigration, Family, and the Meaning of Home  edited by Nicole Chung and Mensah Demary (Catapult, February 11): a collection of personal essays that highlight the human side of immigration policy and explore home, travel, belonging, and existing in between cultures. Looking for even more great independent press books? Check out my round-ups from December  and January.    

Jeff Bezos - 1090 Words

February 28th, 2013 Cambridge, MA Dear, I have attached my CEO Analysis as you requested for Business Rhetoric class. The document provides a biography of Jeffrey Bezos CEO of Amazon, along with an analysis of his visionary leadership style. My initial interest in Bezos stemmed from a personal interest in ecommerce business and start-up business leadership. After much research I have concluded that Jeffrey Bezos’ visionary leadership style consists of three main characteristics. First, is his focus on long-term goal setting and focusing on the horizon, not what is at hands reach. Second, is his relentless pursuit of innovation. Lastly, is the characteristic of being the motivator of a team. All three of these†¦show more content†¦When asked what makes his company successful he states, â€Å"Willingness to be long term oriented and willingness to be misunderstood, willingness to fail, those cultural traits are important contributors to what we have built at Amazon†.2 The visionary characteristic of long-term goal setting allows for his firm to make mistakes, be patient and correct the mistakes based on customer feedback data. This in turn reduces large risks and increases innovation by allowing for relatively inexpensive research and development. â€Å"We are willing to plant seeds and wait a long time for them to turn into trees...†3 As a visionary leader Bezos persistently displays an ability to see the big picture. Bezos is a visionary leader because he has a constant focus on innovation through invention. His theory on innovation is to start with the customer and work backwards.4 Amazon is constantly inventing using this approach. As a constant reminder to his employees of what is possible and what is to come in the future, he named an Amazon corporate building in Seattle â€Å"Day 1†5. The intention here was to reiterate that the internet is still in its infancy and that there is still an infinite amount of innovation to capitalize on.6 This core visionary characteristic of innovating and inventing has enabled Amazon to consistently grow. Finally, Mr. Bezos focuses his attention on numerous smaller teams within Amazon, usingShow MoreRelatedJeff Bezos2142 Words   |  9 PagesPresented to: Dr. Margaret M. Hopkins Presented by: Mariam Medhat F. Gerguis Email: mariam.medhat@minamark.com | [the Jeff bezos leadership case study] | Implementing the values he holds, his Emotional intelligence competencies, his use of the Mc. Clelland s theory of motivation, his vision and my personal thoughts of him as a leader. | Jeff Bezos case study Jeff Bezos, the leader, had a wide set of values that he obviously followed in all the different decisions he took. The clearest onesRead MoreJeff Bezo Essay1822 Words   |  8 PagesPART 2: TRAIT ANALYSIS OF JEFF BEZOS General Personality Traits of Jeff Bezos (p. 37) List Traits Self-Confidence Skilled Creativity Evidence Self-Confidence is always a part of Jeff Bezos, he has the ability to deliver his passion to the public or the consumers, he is also ready to make decisions, and take risk as well. He took the risk of starting amazon with $50,000, though he made a loss that year, but he was confident about the success in the future. Jeff has shown that he skillfulRead MoreThe And Its Visionary Jeff Bezos1652 Words   |  7 PagesThe Footstep To The Amazing Amazon.com This paper will discuss the history of Amazon.com and its visionary Jeff Bezos, the company financials outcomes over the years, the risk or uncertainty in its, government regulations that affect Amazon’s processes. The efforts used in the production function of the company, the innovation strategies and challenges in safeguarding these ideas along with the new technology tactics that Amazon has introduced into the markets, the increase or decrease of its productRead MoreJeff Bezos : Leadership And Management1848 Words   |  8 Pages1 JEFF BEZOS: GREAT LEADER 2 2 JEFF BEZOS: GREAT LEADER Jeff Bezos: One of The World?s Greatest Leaders SSG Ashley M. Moore University of Louisville Dr. Bradley Carpenter ELFH 490-91: Leadership and Management May 15, 2015 Jeff Bezos: One of the World?s Greatest Leaders I designated Jeff Bezos as my great leader because of how he built his company, Amazon.com. Jeff Bezos captured a passion that he realized he had at a very young Read MoreThe Leadership Qualities Of Jeff Bezos Essay737 Words   |  3 PagesPreston â€Å"Jeff† Bezos born in 1964. He is a founder and CEO of amazon, online products selling business. He started amazon.com in1994. Bezos is also interested in another business like aerospace and newspapers. In 2013, he purchased Washington Post for $250 million (1). He runs his business by accuracy and efficiently with his unique leadership qualities. Every business leader has its own leadership qualities to run the business .This paper shows Jeff Bezos what type of leader he has. So from Jeff BezosRead MoreJeff Bezos: Qualities of an Effective Leader569 Words   |  2 Pagesto lead and have goals that extend further into long-term visions. Jeff Bezos, CEO of Amazon is good example of such Effective Le adership Characteristic. He is a technology entrepreneur who has played a major role in the area of e-commerce, an online merchant of books in the initial stages and later expanded to wide range of products. Under his leadership, Amazon.com became the largest online retailer on the World Wide Web. Jeff Bezos’s secret of Success lies in his passion towards â€Å"Customers andRead MoreBiography Of Jeff Bezos, Founder Of Amazon.com1034 Words   |  5 PagesJeff Bezos, founder of Amazon.com, was born in Albuquerque, New Mexico in 1964. Her mother, Jackie, is a teenager when ia born ITU Women And he only married his biological father WITH approximately a year. He has been married WITH Mike Bezos if Jeff is four deep. Mike was also a man who fled to Cuba UNITED States when she was fifteen. He put Himself through college in New Mexico and finally Being An engineer at Exxon. Jeff attended Miami Palmetto High School and is a class Valedictorian. He wentRead More Jeff Bezos: The Founder of Amazon.com Essay497 Words   |  2 Pages Jeff Bezos, the founder of Amazon.com, was born in Albuquerque, New Mexico in 1964. His mother, Jackie, was in her teens when he was born and she was only married to his biological father for about a year. She married Mike Bezos when Jeff was four years old. Mike was a Cuban who escaped to the United States when he was fifteen. He put himself through college in New Mexico and eventually became an engineer at Exxon. Jeff went to Princeton and studied electrical engineering and computer science. HeRead MoreOrganization Overview : Amazon And Jeff Bezos2266 Words   |  10 PagesOrganization Overview Amazon.com and Jeff Bezos are great leaders. Amazon.com is a leader in online retail, but that is not all that they do, which will be expanded later on. Jeff Bezos is one of the top leaders in the world, but that is not the only reason why I chose him for this analysis, it is because he has build Amazon.com from the ground up for 22 years. Organization Description Amazon.com headquarters is based is Seattle, Washington, which Washington was where Amazon was incorparatedRead MoreLeadership in the Organization: Jeff Bezos and Amazon Essay1701 Words   |  7 PagesAmazon the Beginning Jeff Bezo’s began Amazon in his garage in July 1995 with three Sun workstations setting on wooden doors for tables and extension cords running from everywhere (Academy of Achievement, 2010). Right from the beginning he was a visionary leaving his well paying job as a senior vice president with D. E. Shaw to begin Amazon.com (Academy of Achievement, 2010). Being the visionary that he is he saw an opportunity prompted by the huge growth rate of internet use in a single year

New Ideas Into New York Bar Essay Topics Never Before Revealed

New Ideas Into New York Bar Essay Topics Never Before Revealed The Unexposed Secret of New York Bar Essay Topics Thousands of students visit our websites to create use of our example essays due to the standing of our site. They are supposed to use different sources when writing master essay. Furthermore, the students do not have the proper recourses to use whenever writing master essay. Many students ask whether they need to try to compose a college essay that's funny. Scholarships that require essays supply you with the chance to stick out from the pack and produce an effect on the reader. Read on to discover how you're able to write an essay for virtually any college class to find the `A' you desire. College application essays should work together to aid you communicate key qualities and stories which make you come alive and stick out in. Your college admission essay can produce the difference between your fantasy school and your. The cost of an essay is dependent upon the total amount of effort the writer has to exert. Writing an essay help depression download on-line customized essay writing service it is very important to mention that low-cost essay writing help has at all times been. In addition, the writers should see to it that the master essay has good flow. What's most curious concerning the college essay is that the majority of the. The business should offer master essay on time in order to ensure students submit their master essay punctually. Therefore, many students and employees decide to obtain cheap essay rather than writing it themselves. Students in distinct levels need various forms of master essay. Moreover, the writers ought to be in a position to supply maser essay utilizing different writing styles. Then you are going to learn how to communicate your own opinion on the topic through written words. The essay tells us that both types of work needs to be performed properly but he problem surfaces while people don't get the job done willingly. To boost the likelihood that you truly benefit by reading an example essay, you must consider your own opinion. What Everybody Dislikes About New York Bar Essay Topics and Why The MEE, or essay section of the Bar Exam is a good opportunity to grab a good deal of points, but only as long as you understand what you do. Passing the bar exam is an important step in becoming an attorney in New York. The Bar examiners write questions a particular way, and in a specific sequence, since they would like you to follow their lead. Essays waste a chance to impress admissions decision makers. You may discover that you have more ideas about how to begin and articulate your introduction. So, the organization needs to be in a position to meet student's needs. Regardless, it's supposed to describe our present period of development as a limited stage of evolution instead of a permanent state. As stated by the NCBE, the intention behind the MPRE is to measure examinees' knowledge and comprehension of established standards regarding the professional conduct of lawyers. Rather, it's intended to evaluate certain fundamental skills lawyers are anticipated to demonstrate no matter the region of law where the skills are applied. New York Bar Essay Topics Explained Notwithstanding how religion plays important part in the life span of every guy, there are weaknesses in some specific religion because of some act as cages to females. You are interested in being sure you're taking the reader by the hand. The ideal place to start is to think as a grader. There's something liberating about communicating with somebody you won't ever see again. You have to have heard about it . It appears you will have to skip lunch equally as before, because you merely don't have the moment. So it's best to compose this last. Other students, unfortunately, are much less prepared and need to work more difficult to find the grade they want.

International Accounting Issues Free Essays

string(211) " has prescribed the criteria to decide when revenue should be recognized: In case of goods, that ownership has genuinely been transferred; that the economic benefits and risks of ownership lie with the buyer\." 1. Executive Summary: Due to the global business expansion, management opportunities have grown and enhanced each day and issues and abuses have occurred. Therefore, I will try to explore how Earning Management works within finance and, will relate it with the principles of accounting. We will write a custom essay sample on International Accounting Issues or any similar topic only for you Order Now According to the IASB, there are many ways escape and create opportunities. Throughout my study I will present how a total impact is made, by explaining the different accounting standards and by relating them to Earning Management. 2. Earning Management: Earning Management is the practice of producing financial accounts that suit a particular purpose without really showing the true and fair views. Sometimes the accountant might want to show profits which are favorable e.g. to get a bonus, and sometimes losses e.g. to pay less tax. At other times the accountant may wish to show a healthy balance sheet e.g. to get a bank loan, whereas at other times an unhealthy balance sheet e.g. before a management buy-out to get a bargain. Various types of definitions have been produced to explain Earning Management as a special form of ‘’design’’ rather than ‘’principled accounting’’. 2.1 Definitions of Earning Management: Earning management is also referred to as income smoothing, earnings management, earnings smoothing, financial engineering and cosmetic accounting. Definitions of earning management vary, and include the following: ‘Is any action on the part of management which affects reported income and which provides no true economic advantage to the organization and may in fact, in the long-term, be detrimental’. (Merchant and Rockness, 1994) ‘Involves the repetitive selection of accounting measurement or reporting rules in a particular pattern, the effect of which is to report a stream of income with a smaller variation from trend than would otherwise have appeared’.(Copeland, 1968) 2.2 Motivations for Earning Management: Why earning management comes into beingHow can earning management come into beingIn this part motivations of the appearance of creative accounting will be worked over. To Show Growth Trends: Generally companies prefer reporting steady trends of growth in profit rather than showing volatile profit with series of dramatic rises and falls. Making unnecessarily high provisions for liabilities and against asset values in good years is achieved so that the provisions can be reduced thereby improving reported profits in bad years. Directors Bonuses: In most cases, bonuses of the management of the company are based on profits, so the higher the profit the higher the bonus or, if a certain level of profit is achieved only then the bonus is payable. Directors and employees have an incentive to use earning management practices in an effort to maximize the bonuses received when such bonus schemes are tied to reported earnings. Manipulating Share Price: Creative accounting may help maintain or boost share price, both by reducing apparent levels of borrowing, making the company appear subjected to less risk, and by creating the appearance of a good profit trend. By doing so the company is able to raise capital from new share issues, offer their own shares in takeover bids and, resist takeover by other companies. Financial Problems: The business needs additional financing; that is, it requires a loan or aspires one at a favorable rate. Normally, less risk perceived by the lender leads to lower interest rate charged. High reported earnings, high assets, low liabilities and high shareholder equity amounts accompanied by high earnings, convey the impression of improved credit quality as well as, high debt rating to a lender, or bond investor. As a result, creative accounting practices used to improve reported financial measures can lead to lower corporate borrowing costs. Insider Trading: If directors engage in ‘insider dealing’ in the shares of company , they can then use earning management to delay the release of information for the market enhancing opportunities to benefit from inside knowledge. 3. Abuses of Earning Management and International Accounting Standards: In most cases where earning management is done, accounting policy choice and application simply fall within the range of flexibility inherent in international accounting standards, and GAAP. Whilst it can be argued that the manner in which the accounting policies is employed are largely a function of management judgment , in most cases this judgment results in the biasing of reported financial results and position in one direction or another. It presses the envelope of what is permitted under IAS and GAAP, although it remains within boundaries, and it is not fraudulent financial reporting. At some point, a line is crossed and accounting practices being employed move beyond boundaries of IAS and GAAP. Financial statements that result are not considered to provide a fair presentation of a subject company’s financial results and position once the line is crossed, and adjustments become necessary. Here are some common abuses and the particular international accounting standard. 3.1 Revenue Recognition (IAS 18): Faced with the slow growth, a company may overstate operating revenues by recognizing them too early .For example if item issued to distributers on a ‘’sale or return’’ basis are recorded as sales (even though they may be returned) this will inflate sales and profits. Since the sales have not yet been paid for, this will also increase the receivable figure in balance sheet. The increased receivable figures (longer debt collection period) is one way that analysts may be able to spot this kind of manipulation. The receivable figure tends to increase over time until the manipulation is discovered. Other examples include holding the books open and continuing to record shipments that clearly belong in subsequent periods and recording sales without the shipment of goods.If reported profit is significantly higher than the operating cash flow for the period, this may be another indicator that profits are being overstated. Sybase’s shares dropped an additional 20% when the company reported improper practices at the Japanese subsidiary, which Sybase said included booking revenue for purported sales that were accompanied by side letters allowing customers to return software later without penalty. The accounting standards dealing with this (principally IAS 18) has prescribed the criteria to decide when revenue should be recognized: In case of goods, that ownership has genuinely been transferred; that the economic benefits and risks of ownership lie with the buyer. The revenue that seller gains must be measurable. The costs of supplying the goods or services can be measured. It is probable that the revenue will be received. The completion stage of partially completed contract of services can be determined. According to IAS 18, the notes to the accounts should explain the revenue recognition policy. Although new rules and regulations imposed by IASB and other accounting bodies have improved the situation, revenues remain one of the most easily manipulated numbers in the accounts. 3.2 Unusual Assets ( IAS 16/38 ) Capitalizing expenditure involves posting transactions to the fixed assets in the Balance Sheet rather than the expenditure section in the Profit Loss or by amortizing capitalized amounts over extended periods. If the true and fair view would be to post it to the expenses then to post it to fixed assets (i.e. to capitalize it) could be classed as earning management .Result of this would be that both the profits and asset values will be inflated. In the case of WorldCom, a large us telecommunication business, it was alleged that operating profits had been overstated by treating certain operating expenses, such as basic network maintenance, as capital expenditure during 2001 and 2002.To correct this overstatement ,net profit had to be reduced by $ 3.8 billion. Under IAS 16,costs such as servicing should be treated as an expense and should be recognized in the income statement. Subsequent expenditure should be capitalized only if it results in an enhancement of economic benefit beyond those previously recognized. A common charge seen at the time of the combination of technology firms is a charge for purchased in-process research and development. As the name suggests, purchased in process RD is an unfinished RD effort that is acquired from another firm. It might be an unfinished clinical study on the efficacy of a new drug or an unfinished prototype of a new electronics product. According to IAS 38, if the acquired RD has an alternative future use beyond a current research and development project, the expended amount should be capitalized. Capitalization also would be appropriate for purchased in process software development, a form of RD, if the software project has reached technological feasibility. 3.2 Profit Smoothing ( IAS 37 ) Income smoothing refers more specifically to the preference of reporting steadily rising profits. A form of earnings management designed to remove peaks and valleys from a normal earnings series, including steps to reduce and â€Å"store† profits during good years for use during slower years. For example, deliberately not disclosing a contingent liability, or significant going concern problems, in the notes to the financial statements means that the disclosures required (under IAS 37 and IAS 1 respectively) have intentionally not been made. From the preceding examples, it can be seen readily why earnings management is also known as income or profit smoothing. It is because the practice of earnings management often is designed to produce a smoother earnings stream, one that suggests a lower level of earnings uncertainty and risk. Earnings at General Electric Co. (GE) have grown steadily for decades. It is tough to expect such a smooth and growing earnings stream. Certainly the diverse nature of the company’s product and service mix provides a diversification effect that yields a more stable earnings stream. Beyond its product and service diversification, however, the company has in the past demonstrated a willingness to take steps that appear to manage its earnings to a smoother series. Analysts, noted that GE is â€Å"certainly a relatively aggressive practitioner of earnings management.† Sometimes in a bad year a company may decide to write-down assets in a wholesale fashion. Earnings expectations have not been met. The implicit view is that there will be no additional penalties for making the year even worse. By writing down assets now, taking a â€Å"big bath,† as it is called—the balance sheet can be cleaned up and made particularly conservative. As such, there will be fewer expenses to serve as a drag on earnings in future years. 3.3 Change in accounting Policy (IAS 8): Another way of earning management is through a firm’s selection of the accounting policies it employs in the preparation of its financial statements or in the manner in which those accounting policies are applied. The companies involved are simply using available flexibility in accounting principles. It does not mean that the applicable financial reporting framework has not been followed. It may be that the manipulation of published figures is the result of selecting an accounting policy which is allowed under the financial reporting framework, but which does not reflect economic reality. For example, changing the estimated life of a non-current asset is allowed under financial reporting standards, but if it is done purely to manipulate the depreciation charge (and therefore earnings), then it becomes an example of earnings management. IASB in international accounting standard 8 has prescribed the criteria for selecting and changing accounting policies together with the disclosure and accounting treatment of changes in a reporting entity’s accounting policies, accounting estimates and corrections of errors. An enterprise may voluntarily change the accounting policy only if believes that the change will improve the presentation of the financial statements. An enterprise discloses any change in accounting policy that has a material effect in the current period or is reasonably expected to have a material effect in later periods. It should also disclose, to the extent ascertainable, the amount by which any item in the financial statements is affected by a change that has a material effect in the current period. Where the enterprise is unable to ascertain the amount with reasonable efforts, the fact should be disclosed. Entities must adopt consistent accounting policies for similar transactions unless an IFRS/IAS requires a more specific policy to be adopted. Entities are only allowed to change an accounting policy if it is required by an IFRS or IAS; or, it results in financial statements providing more reliable and relevant information about the effects of transactions on the entity’s financial position, performance or cash flows. 3.5 Off Balance Sheet Financing (IAS 1): â€Å"Off balance sheet financing† is when debt financing is not shown on the face of the balance sheet. This allows a company to borrow without calculations being affected of measures of indebtedness such as gearing. Motives for this may be to mislead investors and remain within the terms of debt covenants. It may also sometimes be a side effect of the method for raising capital chosen therefore, it is probably best to be suspicious of the motives for raising debt in a manner that is not visible to investors. As standards have caught up with loopholes that allowed off balance sheet financing. The scope for off balance sheet financing has reduced over the years which in the past have included leasing and borrowing through special purpose vehicles. Conclusion and Recommendations: It is a difficult task for the regulators to cope with earning management. They need to update the rules to control earning management on one hand, allow flexibility and promote the culture of voluntary disclosure on the other hand. The danger of over regulation is that companies will assume it is the regulators’ responsibilities to ensure transparency rather than their own. By a mixture of regulations aimed at special abuses and more fundamental accounting and auditing standards that require the application of the spirit of the law rather than merely the letter, regulators have been successful in eradicating many of these practice. It is to be stated that the impact of creative and fraudulent accounting can be reduced by streamlining the accounting and auditing system and more effective corporate governance. Earning management can be reduced by: 1. Introduction of forensic accounting for white collar fraud detection and fraud prevention; 2. Minimizing the alternative choices of accounting treatment in accounting standards; 3. Enhancing the quality of corporate governance; 4. Amending Companies Act; 5. Enforcing strong regulation, and 6. Increasing the effectiveness of audit. References: How to cite International Accounting Issues, Essay examples

The life of a star Essay Example For Students

The life of a star Essay The Life of a StarOne night while little Jimmy was out camping with his father, he asked his father how a star is made? And his father said there are high-mass stars, intermediate-mass stars, and low-mass stars. The life cycles of stars follow three general patterns each associated with a range of initial mass. Much like human beings stars have a life cycle, they go threw birth, evolution, and death. And little Jimmy said how is that possible? First the star must be born. Many astronomers believe that a star is formed when large compression waves traveling threw gas clouds create dense knots of gas is the cloud. We will write a custom essay on The life of a star specifically for you for only $16.38 $13.9/page Order now The gravity of these knots then pules the other gas molecules. As the knot grows larger and larger the gravity starts attracting more and more gas molecules. Eventually, the knot coalesces into a growing sphere of compressed gas that reaches internal temperatures of a few million degrees Celsius. At this point the gases in the knots interior become so hot that their atomic nuclei begin fusing, creating large amounts of nuclear energy and forming a new star. Pressure from the radiation of new stars in turn causes more, higher-density zones to form in the gas cloud, which initiates the birth of more stars.Next the evolution and main sequence of a star, its going threw puberty. In its earliest stage, a typical star is large and emits infrared light. Within a million years, the gravitational attraction of the stars material for itself cases the star to shrink to the present size of the sun. The added pressure caused by this collapse in size raises the stars internal temperature high enough to trigger nuclear reactions in the core. The main sequence stars fall along the diagonal line that goes from the upper left to the lower right on the H-R diagram. During its main-sequence phase, a star gradually exhausts its hydrogen supply. The next stage of a stars evolution involves dramatic stages of expansion and contraction the star approaches the end of its life cycle. After the star has used all of its hydrogen in the core, the core begins to shrink, converting hydrogen into helium in ever-larger shells around the inner core. The stars core shrinks because the outward pressure of heat generated by the nuclear reactions no longer balances the inward gravitational attraction of the stars mass for itself. Although the core of a star gradually shrinks as it exhausts its hydrogen supply, the star itself begins expanding. It resorts to burning the hydrogen in a shell around its helium core, which inflates the outer layers of its atmosphere. Eventually, the star expands into a red giant, possibly attaining a diameter from 10 to 1,000 times the diameter of the sun. The shrinking core increases the stars internal pressure. The shrinking core increases the stars internal pressure. The increase in pressure makes the stars temperature to increase again until it is hot enough to trigger nuclear reactions between previously inert helium nuclei present in the star. At this point, the stars outer atmosphere begins to contract. When a low to medium mass star exhausts the nuclear fuel in its core, it collapses under the gravitational pressure of its own weight into an extremely compact, dense star known as a white dwarf. As a High Mass star dies it blows off more than half of its outer layer into space as planetary nebula-gas and dust that may provide material for new planets in other new solar systems. After it enters the white dwarf stage it will still shine but slowly dim as it uses up all of its last resources. .ufbfb3f58e0a1f606e748e3c1a68e8e29 , .ufbfb3f58e0a1f606e748e3c1a68e8e29 .postImageUrl , .ufbfb3f58e0a1f606e748e3c1a68e8e29 .centered-text-area { min-height: 80px; position: relative; } .ufbfb3f58e0a1f606e748e3c1a68e8e29 , .ufbfb3f58e0a1f606e748e3c1a68e8e29:hover , .ufbfb3f58e0a1f606e748e3c1a68e8e29:visited , .ufbfb3f58e0a1f606e748e3c1a68e8e29:active { border:0!important; } .ufbfb3f58e0a1f606e748e3c1a68e8e29 .clearfix:after { content: ""; display: table; clear: both; } .ufbfb3f58e0a1f606e748e3c1a68e8e29 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ufbfb3f58e0a1f606e748e3c1a68e8e29:active , .ufbfb3f58e0a1f606e748e3c1a68e8e29:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ufbfb3f58e0a1f606e748e3c1a68e8e29 .centered-text-area { width: 100%; position: relative ; } .ufbfb3f58e0a1f606e748e3c1a68e8e29 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ufbfb3f58e0a1f606e748e3c1a68e8e29 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ufbfb3f58e0a1f606e748e3c1a68e8e29 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ufbfb3f58e0a1f606e748e3c1a68e8e29:hover .ctaButton { background-color: #34495E!important; } .ufbfb3f58e0a1f606e748e3c1a68e8e29 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ufbfb3f58e0a1f606e748e3c1a68e8e29 .ufbfb3f58e0a1f606e748e3c1a68e8e29-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ufbfb3f58e0a1f606e748e3c1a68e8e29:after { content: ""; display: block; clear: both; } READ: Diabetes And Pregnancy Essay In conclusion little Jimmys father said now do you see that a star goes threw birth, evolution, and death? And little Jimmy said that yea I under stand now dad thank you. They then went to their tents and lived haply ever after knowing how a stars life cycle works.

How did art deco influence essays

How did art deco influence essays Different eras have different historical backgrounds and as a result there is usually an impact on society. Historical events affect the way people live and interact with their surroundings. As a result art and design is generally affected as the two are so closely linked with peoples thoughts, feelings and emotions. Art deco style became popular during the inter-war period of the 1920s and 30s, although the style really began around 1908. This was a time where many important events took place and in this essay I intend to discuss how they influenced the design style and if the birth of art deco had any influences itself. In the years 1914 to 1918 the First World War took place. It had a great impact on society, as so many lives were lost and so much devastation was caused. People had never experienced so much turmoil. It affected all classes of society, the rich and poor everyone had been affected in some way. After the war there was a united feeling in Britain. The war had been won and brought great optimism to everyone. People believed that a better world could be constructed and the feeling that a revolution in design was beginning grew stronger. People wanted to forget the war and the bad times that had just passed and revel in something new and modern. The atmosphere only encouraged designers to be different and to create new and exciting things that had never been seen before. There was a feeling that the world should now be more efficient. Previously so much thought and effort was put into the ornamentation of an object, in art deco this almost became irrelevant and the function mor e important as designers embraced efficiency. The designs accentuated the objects purpose, which I feel became its ornamentation. I think this made people appreciate an objects design and this helped drive an ever increasing level of consumerism, all people wanted to buy into this idea that they were also new and ...

2012 Hurricane Names

2012 Hurricane Names 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 Below you will find the listing of hurricane names for the Atlantic Ocean for the year 2012. For every year, there is a pre-approved list of tropical storm and hurricane names. These lists have been generated by the National Hurricane Center since 1953. At first, the lists consisted of only female names; however, since 1979, the lists alternate between male and female. Hurricanes are named alphabetically from the list in chronological order. Thus the first tropical storm or hurricane of the year has a name that begins with A and the second is given the name that begins with B. The lists contain hurricane names that begin from A to W, but exclude names that begin with a Q or U. There are six lists that continue to rotate. The lists only change when there is a hurricane that is so devastating, the name is retired and another hurricane name replaces it. As there were no significant hurricanes in 2006, the 2012 hurricane name list is the same as the 2006 hurricane name list. 2012 Hurricane Names AlbertoBerylChrisDebbyErnestoFlorenceGordonHeleneIsaacJoyceKirkLeslieMichaelNadineOscarPattyRafaelSandyTonyValerieWilliam Join Me on Facebook | Follow Me on Twitter mrgeog

How Different Leadership Styles Affect Workspace Performance Essay

How Different Leadership Styles Affect Workspace Performance - Essay Example It is quite difficult for one person to manage a large group without having to deal with the factors mentioned above. However, the path-goal theory sets a fair basis for ensuring that every member of the group gets a chance at performing to the best of their ability and receiving the rewards for it. Also, the environment in which the nurses work is very task-based and has a formal authority system that suits the path-goal style. The leader can lead by directing, supporting, setting goals or promoting participation amongst the members of the team, depending on the subordinates' needs. In turn, the subordinates gain experience and satisfaction in their work. This leadership style is commanding uses force. Cook would be giving orders to the subordinates and expecting them to follow these orders closely and act upon them immediately. The tone that Cook would use is upper-handed and she could be heard demanding "to do what I tell you to do". Cook would monitor the subordinates work performance very closely. In her opinion, the subordinates do not make informed decisions. The conversations and interactions are cold, brief and mostly work-related. This style instills fear in the subordinates and Cook would motivate them through threatening ways. Authoritative Leadership Style Although this style may seem very negative, it has a positive approach because the style allows the subordinates to explore and discover ways to achieve the goals. It motivates the employees. Cook would lead by good examples and she could be heard confidently saying, "come with me". In her opinion, the subordinates are individuals with a passion to achieve goals. The conversations and interactions are encouraging and motivating. Cook would motivate the employees by encouraging them to perform better. Affiliative Leadership Style Cook would encourage the team by having team-building efforts to create harmony. In Cooks opinion, "people come first". However, if used excessively, Cook could turn a blind eye to the mistakes that the subordinates make. The communications and interactions are friendly and go beyond work issues. In a way, the subordinates are motivated through the harmony and sense of belonging that the leadership style creates.  

Musical Chitty Chitty Bang Bang Movie Review Example | Topics and Well Written Essays - 750 words

Musical Chitty Chitty Bang Bang - Movie Review Example It's hard not to wince when Michael Ball, chubby and cheerful as inventor Caractacus Potts, puts his twins to bed with "a gentle breeze from Hushabye Mountain softly blows over Lullaby Bay" or when those kids fete Emma Williams's demure Truly with "when you're near us it's so delicious, you're the answer to our wishes", or when everybody is yearning for "someone to care for, someone to be near to, someone to do for, muddle through for". It's a very exciting an adventure, and it's a combination of a lot of tunes, the title track which is "our fine four-fendered friend" is extremely catchy, the other tones and songs in the musical are quite gloomy. Some of them are very long and drags in a few of the romantic scenes. The instruments used for the music was the piano and vocal with guitar chord symbols. This bright and bouncy tune from the film, Chitty Chitty Bang Bang offers all instruments an opportunity to play the melody. Violins I and II and Viola begin this familiar tune in unison with the Celli an octave lower. With the pick up to 29 - 36, the Basses and Celli are featured with the melody. This arrangement also has ample eighth and quarter note bowing variations (https://www.primamusic.com/InstrSearchResults3). Two musical numbers which are quite different f... This arrangement also has ample eighth and quarter note bowing variations (https://www.primamusic.com/InstrSearchResults3).Two musical numbers which are quite different from the rest when it comes to the utilization of musical instruments one of them is "Toot Sweets" because there are a huge number of flutes used in the song; and the theme of "Me Ol' Bamboo" is given a special touch by the xylophone. The song also includes Potts doing a Morris dance amid a troupe. ConclusionAll in all the entire musical Chitty Chitty Bang Bang gives a new meaning to musicals as there are a multitude of instruments being used . Each song is unique in its own way, and carries wizard of oz kind of touch. Thus it can be said that the music and instruments used in this musical is what made it a hit. Work Cited https://www.primamusic.com/InstrSearchResults3 retrieved on December 11

Impact of Workplace Environment on Employee Productivity

Impact of Workplace Environment on Employee Productivity Introduction Organizational survival in highly turbulent environment has become the major concern of organizations today. Globalization and increased use of technology has brought tremendous change and created new demands for business world. The strategic intention of organizations today is to achieve innovation at lightning speed and want people to work better, smarter and faster. The war for talent is now more competitive than ever before. Realizing the current challenges of business environment and to make survival possible, organizations have started paying more emphasis on managing the performance of their employees, fulfilling their comfort needs by providing them an effective workplace environment that also helping them to attract and retain the talent. According to Sundstrom, (1994) (as cited in Hameed and Amjad 2009), majority of people spend 50% of their lives within indoor environments, which greatly influence their mental status, actions, abilities and performance. (Carnevale 1992, Clements-Croome 1997) (as cited in Hameed and Amjad 2009), highlighted that better outcomes and increased productivity can achieved through better workplace environment. This study is intended to analyze the impact of workplace environment on employees productivity. As it has been revealed through literature that workplace environment influence occupants productivity, therefore, same assumption would be tested for different organizations of manufacturing and services sectors of Pakistan. Background Hughes, (2007) (as cited in Hameed and Amjad 2009), conducted a survey comprising of 2000 employees belongs to different organizations and industries and designated at multiple levels. The findings of the study reported that nine out of ten believed that a workspace quality affects the attitude of employees and increases their productivity. Research conducted by BOSTI (Buffalo Organization for Social and Technological Innovation) indicates that workplace design has a direct link to employee behavior and is important in achieving strategic business objectives. Brill (1992) (as cited in Amir and Sahibzada) conducted a survey and the findings suggested that improvement in physical design of office building may result in 5% to 10% increases in productivity. Contextual Framework According to Hameed and Amjad, (2009), better workplace produces better results. Research conducted by ASID (American Societies of Interior Designers) on what employees values most in the workplace, comprising of 382 respondents. Comfort issues got the highest rating i-e 41% which is concerned with the comfort of the workplace, ranging from the physical comfort to the atmosphere or feel of the environment. Hammed and Amjad (2009), highlighted that increased personal control and comfort needs of employees triggered the concern among organizations to provide them with a workplace environment, which not only fulfills the employees needs but also helps to enhance their productivity. Problem Identification/Statement As discussed by Hameed and Amjad, (2009), in Pakistan, the workplace environment, its significance and its related issues are significantly ignored. They further reported that there has been no or very less attention paid to the workplace environment and moreover, employers and employees are not aware of the influence and hidden dynamics of workplace environment. Such circumstances are affecting the employees productivity and hence in the form of delay in work completion, frustration, increase in absenteeism effect on personal growth etc. Therefore, purpose of this research is to identify and study the elements of the workplace environment which can affect the productivity of employees in the manufacturing and services sector companies of Pakistan. The primary objective of this research is to investigate the effects of workplace environment on its occupants perceived productivity. 1.3 Research Questions The research questions of the study are as follows: 1. Is there any relationship between the components of workplace environment and employees productivity? 2. Which component of workplace environment? Behavioral or physical has the greater impact on employees productivity. 3. Which elements of the two components of the workplace environment have the significant affect on productivity of employees? 4. Which of the sector of Pakistan? Manufacturing or Services have significant influence of workplace environment on employees productivity. 1.4 Scope The orbit of the study is limited to the manufacturing and services sectors companies of Pakistan. Despite of the scope, this study would help employers of all nature in managing their workforce performance through revealing significant dynamics and influence of workplace environment. 1.5 Delimitation of Research The study is delimited to the two major sectors of Pakistan that are manufacturing and services sectors. It would not cover all the companies of manufacturing and services sector of Pakistan. Moreover, the respondents in this study are limited to only Karachi. 1.6 Definition of Key Words Environmental Psychology: Environmental psychology studies the interactions and relations between people and their environments. (Oskamp Schultz, 1998, p. 206) (as cited in Neill 2008) Workplace: According to Peterson Beard (2004) (as cited in Amir and Shahibzada, n.d) , workplace can be defined as an area within an organization that can be arranged to achieve particular goal. Productivity: In this the perceived productivity would be measured in formal workplace setting, and defined by (Clements-Croome and Kaluarachchi 2000) as cited in Hameed and Amjad2009) that perceived performance measure as an indicator used to assess individuals aggregated perceptions, attitudes or assessments toward an organizations product or service. CHAPTER-2 Literature Review 2.1 Environmental Psychology Environmental Psychology is a new area in the field of psychology. (Spener, 2007). The origin of this field is unknown, however, some evidence have been found through the research studies conducted by different researchers during the years of 1970s and 1980s.(Pol, 2006). The term environmental psychology was first coined by Hellpach in his book Geopsyche as stated in the studies of Kaminsiki (1976), Graumann (1976) and Kuse Graumann (1987) (as cited in Pol, 2006). Environmental Psychology as defined by Hellpach (as cited in Pol, 2006) is an interdisciplinary field that examines the relationship between human and their surroundings. Hellpach (as cited in Pol, 2006) broadly explained the term environment by dividing it into the following categories: Natural or geopsychological factor environment Community or psychosocial factor environment The built-world or technopsycology After the world-war-II, there was an immense need of development required at every corner of the world from all perspectives especially in the field of attitude change, small-group processes, and intergroup conflict. Therefore, many psychologist felt the need and they started exploring and applying social psychological theories, so that people and their lives could be brought in harmony (Pol, 2006). Hellpach was an outstanding psychologist (as cited in Pol, 2006), he believes that environment influence human mind in two ways influence through meaning of impression (immediate experience) and influence causing psychological changes in the body, which in turn, generate experiences. Environmental Psychology has been evolving since many years and realizing its and significance in lives of individual, massive researches have been generated. In 1987 two huge volumes of Handbook of Environmental Psychology was published. Journal of Environmental psychology was started in1981 and its receiving and publishing the studies. Realizing its benefits of the field another journal has been introduced i-e the journal of Architectural design and research (Spencer, 2007). American Psychological Association (APA) has an established division for this area, known as Population and Environment and solely devoted to the aim i-e to improve interactions between human behavior, environment and population. There are many other institutes that have a separate devoted section for environmental psychology examples include Canadian Psychological Association, Environmental Psychology in UK (EPUK), Environmental Design Research Association (EDRA). Other organizations include International Asso ciation of People Environment Studies (IASP) which also serving the similar purpose i-e to improve the physical environment and human well being and International Association of Applied Psychology has also division IV called Environment (Spencer, 2007). Vischer, (2008) further contributed in the field and explained that how the workplace is designed and occupied does not only influence on how people feel but also it affects their work performance, their commitment to their employer and the creation of new knowledge (human capital in the organization. Visher, (2008), also highlighted that these are the foundation stone of the domain, known as environmental psychology. Considering the potential of this emerging new area of study, many researchers have applied and analyzed the concept of environmental psychology by studying the relationship and influence of workplace or office environment on occupants productivity and performance. As stated by Peterson and Beard, (2004) (as cited in Amir and Shahibzada, n.d) , one possible way through which organizations can achieve competitive advantage is by introducing innovative smart strategies that can improve and enhance human performance and can be boost or controlled by the situational factors that into the organizations workspace. 2.2 Workplace Environment According to Roelofsen, (2002) (as cited in Amir and Shahibzada, n.d) working environment is one of the essential human requirements that enable people to perform their work effectively under defined conditions. As explained by Gan Haynes (n.d), today organizations are operating in highly turbulent environment and the global workforce is now mobile than ever before that indicates that organizations are not competing for talent nationally but also at international level. Such demands arises the need and compel organizations to compete and attract and retain the best human capital. Therefore, Gay Haynes, (n.d) emphasized that organizations must pay attention to occupiers preferences and also identified that by adopting workplace design strategy organizations can survive in the highly competitive environment. Several studies have attempted to explain work environment in different areas, some of the examples are employee turnover (Martin 1979), job satisfaction (Iaffaldano Muchinsky, 1985), employee turnover, job involvement and organizational commitment (Sjà ¶berg Sverke 2000) (as cited in Sohaib, Noor, Trimzi Bashir, 2009). Zeytinoglu Denton, (2005) (as cited in Sohaib, Noor, Trimzi Bashir, 2009) highlighted the importance of work environment and stated that it is one of the factors that affect employees decision to stay with the organization. Ramlall, (2003) (as cited in Sohaib, Noor, Trimzi Bashir, 2009) also emphasizes on the importance of work environment and discussed that it is very essential to identify and understands the emerging needs of individuals to keep them committed and provide the work environment as necessitate and demanded. Milory, (2004) (as cited in Sohaib, Noor, Trimzi Bashir, 2009) investigated that people strive to and feel pleasure in working for those or ganizations that provide positive work environment. Earle, (2003) also discussed the idea that work environment is an effective tool to attract and retain employees. He further stated in his study about an independent research conducted on factors influencing employees decision to accept or reject a job. This study was commissioned by American Society for Interiors Designer (ASID). 663 adults were given carte blanche to list down those influencing factors. The results revealed that 62 percent of respondents cited Compensation as the number one factor, while benefits and workplace acquired the second position being cited by 22% and 21% respectively. Physical workplace also stood at second position, when the factors of job satisfaction analyzed and explored. It was further observed that employees who were happy with their physical workplaces were 31% more likely to be satisfied with their jobs than those who were not. When employees were specifically asked whether a physical workplace would affect their decision to join a position 41% s aid that it would while, when the job seekers were asked whether a physical workplace would affect their decision to leave an organization, 51% said it would. Visher, (2008), emphasized that it would be helpful for employers and decision makers to study and apply research evidence to consider environmental design as an investment in the workforce. A new concept of ba has been introduced, which is now a days the focus area of study for many researchers. The term ba indicates an environment that supports and encourage knowledge creation, not only through the design of space but also through the structure and operations of the social and cultural environment (Visher, 2008). Nenonen, (2004) (as cited in Visher, 2008), highlighted the importance of emerging concept of ba and stated that it provides a new insight for analyzing how features of organization add value to an organizations human capital. There has been huge amount of scientific research conducted by Roelofsen (2002) (as cited in Amir and Shahibzada, n.d), the findings indicated that improving working environment results in decrease in the number of complaints and absenteeism and increase in productivity. Govindarajulu (2004) (as cited in Amir and Shahibzada, n.d), also highlighted that in twenty-first century, businesses are moving towards more strategic approach of environmental management to enhance their productivity through improving and managing performance level of employees. 2.3 Productivity Rollos, (1997) ( as cited in Hameed and Amjad 2009), stated that when people produce something with least effort, this is known as productivity. Sutermiester, (1976) ( as cited in Hameed and Amjad 2009) defined productivity as output per employee hour, quality considered. According to Dorgan, (1994) ( as cited in Hameed and Amjad 2009), productivity is the increased functional and organizational performance, including quality. Hameed and Amjad, (2009) further explained that productivity is the ratio how well an organization converts input resources into goods and services. They also discussed that productivity measure carries different meaning at factory settings and at workplace setting. The performance of employees in factory can be measured by the number of units produced per employee per hour. While in formal workplace setting performance increased is considered when there is less absenteeism fewer employee leaving and less breaks. Therefore, such productivity is measured through personnels subjective assessment rather than quantitative operational information and this kind of productivity measured is known as subjective productivity measure and as defined by Wang and Giankis (1999) ( as cited in Hameed and Amjad 2009), subjective performance measure as an indicator used to assess individuals aggregated perceptions, attitudes or assessments toward an organizations product or service. (Clements-Croome and Kaluarachchi 2000)( as cited in Hameed and Amjad 2009),subjective productivity data is usually collected using survey questionnaires, it can also be descriptive or qualitative collected by interviews. Leaman and Bordass,(2000) (as cited in Haynes 2008) also support the idea of perceived productivity to measure office occupants productivity. Hence this research would explore the influence of workplace environment prevailing in services and manufacturing sector and therefore this study would also be measuring the subjective productivity. 2.4 Workplace and Productivity (Uzee, 1999; Leaman and Bordass, 1993; Williams et al. 1985) ( as cited in Hameed and Amjad 2009) observed that by realizing the importance of workplace environment, many organizations have been applying new techniques to construct office building in a way that can attract more employees and leads to increase in productivity. They also discussed that now a days many researchers and authors have been emphasizing that the physical layout along with the effective and efficient management processes are playing an important role in enhancing employees productivity and organizational performance. According to Gensler, (2006) ( as cited in Hameed and Amjad 2009), in March 2006, an independent research firm conducted a research on US workplace environment. The survy was conducted by using a sample size of 2013 and the research was related to workplace designs, workplace satisfaction and productivity. 89 % of the respondents rated design, from important to very important and about 90 % of senior officials expressed that effective workplace design is important for the increase in employees productivity. According to the rough estimate provided by executives also showed that 22% increase can be achieved in the organizations performance if their workplaces are well designed. Therefore, the findings of the survey suggested that businesses can enhance their productivity by improving and managing their workplace. Gensler, (2006) ( as cited in Hameed and Amjad 2009), further stated that despite the potential of workplace environment many organizations still not pay the required attention. The findings also highlighted the fact that 40% of the employees believe that their companies want to keep their costs low that is why their workplaces have bad designs and 46% of employees think that the priority list of their company does not have workplace design on top. When data was summarized, almost one out of every five employees rated their workplace environment from, fair to poor. 90% admitted that their attitude about work is adversely affected by the quality of their workplace environment while, 89% employees blamed their working environment for their job dissatisfaction. 2.5 Relationship between Workplace Design and Productivity Roethlisberger Dickson, (1939) (as cited in Haynes, n.d) pointed out that the researches investigating the affects of working environment on occupants productivity are too old that their evidences have been found in studies conducted during 1903s. According to Brill et al. (1984) ( as cited in Hameed and Amjad 2009), ranked factors, which affect productivity according to their importance. The sequenced of factors are based on the significance: furniture, noise, flexibility, comfort, communication, lighting, temperature and the air quality. There is also some evidence found through Springer Inc (1986) ( as cited in Hameed and Amjad 2009),that an insurance company in a study revealed the best ergonomic furniture improved performance by 10% to 15%. Leaman, (1995) ( as cited in Hameed and Amjad 2009) conducted a survey, the investigation is based on the relationship between the indoor environment, dissatisfied employees and their productivity. The findings suggested that productivity of the work is affected, reason being the environmental factors that people were unhappy with temperature, air quality, light and noise levels in the office. 2.6 Theoretical Framework Development According to Haynes, (n.d), extensive amount of literature is available on affects of workplace environment on occupants productivity (Osealan 1999, Leaman and Bordass 2000, Clements Croome 2000) (as cited in Haynes n.d) also support this evidence, but then there is no universally accepted theoretical frame have not been developed yet through which the influence of workplace environment on employees productivity could be observed and measured. Haynes, (n.d) explained that previous researches have been conducted by establishing a link between physical component of workplace environment and employees productivity. Some of the literature also acknowledged influence of social dimension of workplace place environment i-e the behavioral component, also impact the occupants productivity but there is little empirical research available to support the idea. Olson, (2002) (as cited in Haynes 2008) also stated the researches that attempts to address are at the initial theoretical and developmental stage. Haynes, (2008), has collected, reviewed and researched occupants productivity form physical component as well as from behavioral component and proposed a theoretical model that is based on the idea that a workplace environment is consists of both the components (physical and behavioral) and also highlighted the point that behavioral component has greater impact on employees productivity as compared to the physical component. Haynes, (2008) described physical environment and behavioral environment as the physical environment consists of components of that relate to the office occupiers ability to physically connect with their office environment. While, behavioral environment consist of components that relate to how well the office occupiers connect with each other and the impact the office environment can have on the behavior of individuals. Haynes, (2008) adopted the research approach to developed a theoretical model that covers both the dimensions of workplace environment as both have an impact on employees productivity. For this purpose Haynes collected two data sets. The à ¯Ã‚ ¬Ã‚ rst dataset was obtained from a research project for a local authority research forum. The data were collected using a paper-based questionnaire survey. In total, ten local authorities took part in the research project, with responses from 26 ofà ¯Ã‚ ¬Ã‚ ces. The actual number of respondents was 996 from a population of 4,338 ofà ¯Ã‚ ¬Ã‚ ce occupants. The second data set was obtained from the private sector, through a piece of contract research. This additional dataset was collected to with an aim to test the à ¯Ã‚ ¬Ã‚ ndings of the à ¯Ã‚ ¬Ã‚ rst dataset. The data set was collected from one company consisting of four main buildings, which formed the companys head ofà ¯Ã‚ ¬Ã‚ ce. The total number of head office staff was 800. The data were collected using an online questionnaire with a response rate of 53 per cent, i.e. 422 respondents. The same question was asked based on the 27 variables under investigation. Source : Haynes, (n.d) The above table is showing 27 variables used for research purpose (Haynes n.d). The statistical technique of factor analysis is used that allow 27 evaluative variables to be reduced to four distinct components. The component of Comfort and Office layout represents the physical environment and the components of interactions and distractions represents the behavirol component as presented in the table below (Haynes, 2008). Source: Haynes, (2008) 2.7 Conceptual Frame Work The conceptual framework of the study is based on the same model proposed by Haynes, (2008) and the employees productivity would be measured and explored through the dimensions of workplace environment that are the physical component and behavioral components. Therefore, the constructed frame work is as follows: Behavioral Environment Workplace Environment Physical Environment Comfort Office Layout Interaction Distraction + = CHAPTER-3 Methodology 3.1 Research Purpose According to Robson, 2003 (as cited in Gray 2004), in terms of purpose, a research can be broadly categorized as exploratory, descriptive and explanatory. Exploratory research emphasizes to investigate new insights and happening about a phenomenon. Descriptive study according to Hedrick et al. (1993) (as cited in Gray 2004), explains data and characteristics about a phenomenon being studied where as explanatory research is a type of research that seeks to establish and explores the relationship exists between variables (Gray, 2004). Therefore, by considering the overall objective of the thesis and research questions, this study falls in explanatory class of research purpose because we would be acquiring explanatory knowledge by examining the relationships between dependent and independent variables. 3.2 Research Approach Dewey, (1933) (as cited in Gray 2004) identified two broad research approaches known as Deductive and Inductive research approach. Deductive reasoning as defined by Gray, (2004) is a top-down approach that works form more general to more specific. Deductive process involves testing of theories or hypothesis and drawing conclusions based on existing research studies. While, inductive research is theory generating. Its a bottom-up approach that begins with a specific observation and ends with the development of generalized theory that is based on the analysis of collected data (Gray, 2004). This study is deductive as we would be exploring and testing existing empirical theories and models related to workplace environment, measuring its impact on employees performance within its defined context and would also be drawing logical inferences. 3.3 Research Design 3.3.1 Method As stated by Ghaur and Ghaur, ( n.d), research methods can be classified as qualitative and quantitative. Qualitative research as defined by Ghaur and Ghaur (n.d), is an inquiry process of understanding a social and human problem in a natural setting. It involves analysis of unstructured information and used to gain insight into peoples behavior, attitude, culture and lifestyle. Types of qualitative research includes: case study, involves in-depth understanding of phenomenon in its real context through multiple sources of evidence. Ethnography is a study of characteristics of peoples culture, conducted in the natural environment setting. Grounded theory is a research method in which theory is developed inductively based on the data collected through observation. Phenomenology is a study of experiences from the individuals perspective. (Gray, 2004). A qualitative study can be conducted by adopting one of the methods that are: participant -observation: usually acquired to collect data on naturally occurring behavior in its real context. In-depth interviews are appropriate to conduct for sensitive topics as it allows a researcher to collect holistic understanding of participants point of view or situation. Focus group technique is useful to gain and extract relevant data on the cultural norms of a group and in generating broad overviews of issues relating to that particular groups or subgroups being involved (Gray, 204). According to Ghaur and Ghaur, ( n.d), quantitative research is empirical and involves testing of models, theories or hypotheses pertaining to natural phenomenon through analyzing and establishing statistical relationships. A quantitative research is divided in two groups depending on the data collection methods that are experimental and non experimental quantitative research. The primary goal of experimental quantitative research is to provide strong evidence for cause and effect relationship. A non-experimental quantitative research involves variables that are not manipulated by the researcher and instead are studied as they exist (Ghaur and Ghaur, n.d). An analytical survey as explained by Gray, (2004) is one of the methods to collect data that covers specific characteristics suitable to carry out deductive research. This study can be classified as quantitative research because of its empirical nature and characteristics of using quantifiable data. We would be drawing conclusion based on experimentation and systematic observations. Further it can be classified as non-experimental quantitative research because our research carries many independent variables that need to be studied and that cannot be manipulated. Analytical survey method would be adopted as its composition facilitates our research design that it tests the theory in a specific domain by investigating association between research variables and more specifically we would be conducting a cross-sectional survey as information on population would be gathered at a single point in time. Questionnaire would be used as a research instrument as we would have large sample size and its easy to quantify. 3.3.2 Sampling 3.3.2.1 Population of Interest Manufacturing and services sectors are the focus areas of the research. As this study would be presenting a comparative analysis of both the sectors, with respect to their prevailing workplace environment therefore, the sample would be drawn from the population of identified sectors. 3.3.2.2 Sampling Technique As explained by Gray, (2004), sampling methods can be divided into two broad categories: probability and non probability sampling. A probability sampling is a type of sampling in which every unit in the population has a chance (greater than zero) of being selected in the sample. Types of probability sampling includes: random sampling and stratified sampling. Random sampling is a type of sampling in which each individual in the population of interest has an equal likelihood of selection. While stratified sampling is a mini-reproduction of the population that is drawn by dividing the population into important characteristics required for research. (Gray, 2004). Non probability sampling as highlighted by Gray, (2004), is also known as non-representative sampling. It is a sampling process in which samples are drawn from the desired population and does not provide and does not provide all the individuals in the population of equal chances of being selected. The different types of non-prob ability sampling includes: convenience sampling is such a sampling in which sample are selected on the basis of their ease of accessibility and availability. Quota sampling is used with a purpose to sets the proportions of levels or strata within the sample. Purposive sampling technique is adopted for a very specific need or purpose. In such sampling people who have knowledge about a particular problem are selected as sample members (Gray, 2004). The data for the study would be collected from different organizations operating in manufacturing and services sectors, therefore, non-probability sampling and specifically convenience sampling would be appropriate to adopt as its above defined nature facilities our research. 3.3.2.3 Sample Size The sample size for this research has been proposed on the basis of the formula developed by Tabachnik and Fidell (2001, p. 117) and is stated below: N à ¢Ã¢â‚¬ °Ã‚ ¥ 50 + 8m, where m equals the number of predictor variables According to Tabachnik and Fidell (2001, p. 117), the above formula is applicable for computing the sample size required for multiple regression. Therefore, in this research the no. of independent variables are four and hence the sample size is calculated accordingly i-e 82 as shown below: 50 + 8 (4) = 82 3.4 Validity Reliability Validity as defined by Gray, (2004), is the degree to which data in a research study are accurate and credible. While reliability is the degree to which an instrument will produce similar results at a different period (Gray, 2004). To increase the quality of research and to ensure the reliability and validity of data collected through defined research tool, following steps would be considered: Data will be conducted from reliable respondents who actually experiencing the workplace environment in manufacturing and services. Questionnaire for survey would be based on the variables previously studied and tested.

Roles and Functions

Managers, whether they manage a fast food restaurant or a major health facility, need to perform their job efficiently to ensure the success of their organization (Expert Manage, 2008). The management process is comprised of four main functions and when utilized properly can make an organization run smoothly. The four main functions are planning, organizing, leading, and controlling. The first step in this process is planning what the nest course of action will be to achieve a pre-determined set of goals. A good manager determines the objective and what action needs to be taken to achieve those goals (Lombardi, Schermerhorn, Jr. , & Kramer, 2007). Organization is a crucial next step in the process. Managers, especially health care managers, need to be organized. Being organized can increase efficiency and productivity tremendously. This element in the process aids a manger when assigning specific duties to more than one individual, allocating resources’, and tracking the progression of the project. Leadership and control are the two final elements in the management process. Effective managers lead their team members by taking control of the project and determining the path that must be followed to ensure the success of the project. Managers must possess strong leadership skills. A strong leader leads by example, motivates and encourages team members to put forth their best effort. This can be achieved through open communication and mutual respect for one another. Health care managers can spend a significant amount of time communicating, decision making, problem solving, employee development, and collaborating with other departments/organizations (PubMed, 1999). All functions are important and work more efficiently when performed together; however effective leadership is crucial in the success of a health care organization. Strong leaders motivate their team members to perform at their highest level. The right motivation increases productivity, morale, and employee longevity rates. All these factors can ultimately increase patient satisfaction as well. One good manager can have a positive impact throughout an entire organization. Although I have not completed this class, my hope is to gain a better understanding of the management process and how to use the knowledge to become an asset to my organization. Whether I become a manager or a strong team member, I want to be able to lead or assist to the best of my ability. You are only as strong as the knowledge you posses, but it is also important to use that knowledge for the betterment of all. The success of any organization depends on the strength of that organization as a whole, and it takes more than one person to make that happen. My goal is to become one part of a successful organization no matter the title. References Lombardi, D. N., & Schermerhorn, J. R. (2007). Health care management: Tools and techniques for managing in a health care environment. Hoboken, NJ: John Wiley & Sons. Expert Manager, (2008). Four functions of management. Retrieved July 1, 2013 from: http://expertmanage.com/index.php?option=com_content&view=article&id=122&Itemid=166 PubMed.gov. (1999). Health care managers’ and administrators’ roles: Functions and responsibilities. Retrieved July 1, 2013 from: http://www.ncbi.nlm.gov/pubmed/10363017

Godly Education Essay - 1537 Words

â€Å"Through wisdom a house is builded; and by understanding it is established; and by knowledge shall the chambers be filled with all precious and pleasant riches.† Proverbs 24:3, 4 Education is vital in life. If we did not have education, no one would be able to do anything challenging with his or her minds, unless trained by experience. This is what Plato knew thousands of years ago. He knew education produced a balance and harmony of character. This education model is not seen in public education, except in the classical model, which borrowed many of his concepts. This kind of education, however, sought to bring out political men of who were capable to fight. As Christians, however, we should always seek in our education to glorify God,†¦show more content†¦Thus, he says, â€Å"We shall persuade mothers and nurses to tell our chosen stories to their children and by means of them to mold their minds and characters, which are more important then their bodies.† Plato goes on from the content to form. He calls poetry â€Å"direct speech† because the poet or narrator puts himself in the position of the character speaking, in thinking his t houghts and feeling his feelings. Plato firmly objects to this method. In Greek culture, it was the norm for a Greek student, when reciting Homer, to throw himself into the story, delivering the speeches with the tones and jesters of an actor. In this way, Plato was preoccupied with the mortal and theological aspects of poets because from them the ordinary Greek man was expected to acquire his moral and theological notions. 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