Leadership Theories and Styles Essay

Know thyself Assuming that no one wants to work on a job that he or she dislikes, a person must have a clear understanding of what path she or he should follow in his or her business life. However, to choose a career is a tricky business, if the chosen career is one that does not suit the person, then their personality is likely to become confused which will lead to unhappiness and a feeling of being burned out. Settling down with the right career can be as central to your happiness as choosing the right person in a relationship. Nevertheless, with any relationship, there is no right or wrong answers, therefore self-assessments can help to find a career that fits his or her personality because everyone is different, and every situation is unique. Self-assessments are tools to help a person to gain a better understand of one’s personality, to increase the chances of becoming successful as well as a better person. According to the scores of the Self-Assessment of Prentice Hall, I am very charismatic, people oriented, well balanced in my trust towards others and I am seen as a trustworthy person. I can also use some improvement on my disciplinary skills as well as on my skills regarding building a leading team. Leadership The interest in leadership has increased during the early part of the twentieth century. Early leadership theories focused on what qualities distinguished leaders and followers, while subsequent theories looked at other variables such as situational factors and skill level. There are several different approaches and theories behind a leader’s behavior, following are some of which describe respective strengths and weakness as the case might be:†¢Traits: Can be consistent with our perception of what leaders are, but this theory ignores the situational context of leadership. †¢Style: What leaders do and how they act, but there is no clear relationship between style and performance outcomes. †¢Situational: The effectiveness of a leader depends on successfully diagnosing where subordinates are on the development continuum and adapting their leadership style as necessary. †¢Contingency: Matching leaders to appropriate situations, however this theory does not explain why individuals are more effective in some situations than others; it also, does not explain what to do if there is a mismatch between the leader and the situation one faces. †¢Path-goal: Uses research on motivation to get organizational goals accomplished. †¢Transformational leadership: Involves values, ethics, goals and long-term goals, but this theory is seen as a personality trait rather than behavior that people can learn. We see that leadership and its theories have been defined in many different ways, but there is no correct definition of how a leader must behave or how a leader can cover all possible situations; what really matters is how useful the definition is for increasing our understanding of effective leadership. Equilibrium should exist in any environment; a balance of behavior and attitude, and the leader should lead by example and moderation. Studies show that â€Å"subordinates perceived their supervisor’s behavior primarily in terms of two broadly defined categories labeled â€Å"consideration† and â€Å"initiating structure† (Yukl, 2006, p. 51), and as suggested by the Fleishman and Harris study, â€Å"subordinates are usually more satisfied with a leader who is at least moderately considerate† (Yukl, 2006, p. 52). Successful and effective leadership â€Å"depends in part on how well a manager resolves role conflicts, copes with demands, recognizes opportunities, and overcomes constraints† (Yukl, 2006, p. 13) but â€Å"the main aim of leadership behavior, however, is to influence organizational members’ actions because it is through the behavior of the members that organizations’ goals are  attained† (Kanungo, 2001). My StyleI agree with Fiedler when he states the â€Å"better the leader-member relations, the more highly structured the job, and the stronger the position power, the more control the leader has† (Robbins & Judge, 2007., p. 410). A leader’s behavior must adjust to reflect the task structure and â€Å"major situational variables include the characteristics of followers, the nature of the work performed by the leader’s unit, the type of organization, and the nature of the external environment† (Yukl, 2006, p. 14). These thoughts make me relate to the situational theory to lead and manage a group, however my style of leadership fits into the participative leadership, where managers will use more group supervision rather than individual supervision. This style suggests that team meetings are there to help facilitate everyone’s cooperation, and the manager’s role is to provide guidance and support toward problem solving. However, use of participation does not imply abdication of responsibilities, and the manager will still be responsible for all decisions and its consecutive results. â€Å"A Participative Leader, rather than taking autocratic decisions, seeks to involve other people in the process, possibly including subordinates, peers, superiors and other stakeholders. Often, however, as it is within the managers’ whim to give or deny control to his or her subordinates, most participative activity is within the immediate team† (Straker,  ¶ 2). Jobs that would fit well my styleI work for Apollo Group in the Information Technology (IT) department, as a Technical Support specialist, and currently do not hold a leadership position. If I have the chance to select a leadership position it would still be in the same area, yet managing projects and groups, where I could both, interact with people, which is one of my strongest skills and as well as work in an area where I do possess a large knowledge. Because I also believe in leading by example, I consider that more than asking or to assign a task, and as a leader can many times show how the work can be done and the rewards for the  dedication and self-motivation you put into the work. In that approach, some of the meetings known in my company as a â€Å"One x One† which would be used to emphasize how the person can improve, to get more knowledge or to further his career within the team or company, instead of the sole pursuit of correcting behavior. I also think that you can keep a good and healthy environment when you see in your leader the disposition to keep moving forward with an open approach, even when the situation is stressful. Projects, when used right, are considered motivating and helpful in order to keep people engaged. In this scenario, I would choose people who are willing to embrace new experiences quite often and, who, would accept the changes and innovations of the technological field, which by its own nature is a constant. What for me is the great part of this process, is that people can manage themselves once you set clear goals and can keep up with metrics, allowing each individual to have more freedom in the work environment. I could focus on â€Å"organizing, supporting and developing the people† (Luis,  ¶ 15) in the leader’s team position, without forgetting, or also balancing with another style which I need to improve, which is a more task oriented leader. References Luis, M. J. (). Leadership styles Using the right one for your situation. Mind Tools. Retrieved from http://www.mindtools.com/Robbins, S. P., & Judge, T. A. (2007.). Organizational Behavior. : Prentice Hall. Rabindra N Kanungo. (2001). Ethical values of transactional and transformational leaders. Canadian Journal of Administrative Sciences, 18(4), 257-265. Retrieved May 25, 2009, from ABI/INFORM Global database. (Document ID: 109746613). Straker, D. (). Participative Leadership. Changing Minds.org . Retrieved from http://changingminds.orgYukl, G. (2006). Leadership in Organizations (6th ed.). : Pearson Prentice Hall.

Examine the Role of Rawiri in the Whale Rider Essay

Rawiri plays an important role in the novel which helped unfolding the events, ranging from minor to significant ones. He relates the events in the ‘Whale Rider’ as the role of the narrator, allowing the readers to form judgements and learn about things such as the Maori way of life and the characters through his eyes. He also give us his insights as he highlights themes and issues mentioned, like racial discrimination. Besides that, he is the one who sees the many signs of Kahu’s destiny as the leader of the tribe, piecing up a complete picture of her eventual rise as the leader. Additionally, he is her guardian, always protecting and looking out for her. With his carefree personality, he often provides comic relief especially in times of tension. As the narrator, Rawiri relates the events through his personal experience and conversations. This allows us to have a deeper understanding of what had happened that lead to the progress of the story. For example, we know what the relationship between Koro and Nanny is unusual yet endearing as they often quarrel in a chidish manner, like during the time Nanny rowed out to sea to get him back when he was out sulking about Kahu’s birth. We also know that Nanny’s headstrong personality is partially influenced by the fact that her ancestor, Muriwai, inspires her to champion the rights of women. All these enable us to know more about the characters and thus understand the reasons behind certain actions these characters make. He also highlights the theme of gender discrimination through Koro’s steadfast opposition to Kahu as he ‘virtually hurled’ her out of the meetinghouse, a place not for females, and told her to ‘go away’ many times, not even considering her as a potential leader even though she displays many outstanding qualities like leadership skills. During his time at Papua New Guinea, he also highlighted the issue of racial discrimination as he himself with the other natives are discriminated and marginalised. Rawiri is referred to as ‘home dogs and strays’ by Clara and that Jeff’s family did not care to even send Bernard to the hospital when they knocked him down because he is ‘only a native’. Through his insights, we get to know the harsh reality of class distinctions that is existent among different races, leading to ostracism. Besides that, Rawiri witnesses the signs foreshadowing Kahu’s future as the leader of the Maori tribe. Kahu is multi-talented, is the ‘leader of the culture group’ and ‘love to sing the Maori songs’ and even gave her speech at the end-of-year ceremony entirely in Maori. At such a young age, Kahu unusually displays many outstanding qualities that is required for a leader, and this suggest to the readers that she has what it takes and will eventually take up the leadership position as well. She ‘cried’ during the whale-beaching movie, ‘not even a lollipop would satisfy her’ and even ‘make a mewling sound at her throat’ when she witnessed the scene of whale-hunting on the beach. This shows that she is able to empathise and relate to the whales and there is a sense of communion between them, an ability that not even Koro possessed. He also saw her retrieving the stone from the deep waters, when all the other boys could not even do it. His narration of these events tells us that Kahu is unique and extraordinary, her astounding feats outshines the rest and thus hints to us that Kahu will do something great and lead her tribe. In addition, Rawiri is also Kahu’s guardian and protector as he is always seen to be trying his best to ensure her safety and well-being. During the whale-beaching movie, he felt ‘protective’ ‘like a father’ and felt that should look after her till the world ended’. Rawiri regards himself as a fatherly figure to her and feels the need to look after her, protecting her from all the rain and storm. Also, when Kahu went out to sea in an attempt to save the whales, ‘instantly I (he) ran through the waves’, ‘plunged into the sea’ and ‘yelled to her, a despairing cry’. Even though he was ‘frightened by the heavy seas’, he bravely ploughs on for her as he does not want to lose Kahu and felt a strong responsibility to get her back to safety, even if he ‘would just have to go down this whale’s throat and pull Kahu right out’. This shows the extent of his guardianship of Kahu as he takes pains to protect this mentally strong yet fragile girl of eight. Lastly, he also provides humour in different moments in the novel, especially in times of tension. For example, when Nanny felt indignant and unfair regarding the exclusion of women during school sessions, Rawiri managed to lighten the tense atmosphere through his comical phone conversation with Cheryl and bringing Kahu to the movies instead, with the girls ‘assessing whether I (he) had now become marrying material’. By inserting comic relief, there is a variation in the mood throughout the novel and thus the readers do not feel perpetually a sense of pressure and tension, and are able to feel relaxed. Also, the way Nanny wanted to look her best despite her failure as she wears a hat that ‘must have looked wonderful in the 1930s’ and ‘added a bit of this and a bit of that until it looked just like something out of her vegetable garden’ is a comic element which enables us to find her as an endearing character even though she is old-fashioned. By providing humour, it lightens the overall atmosphere and learn more about the characters. In conclusion, Rawiri narrates the events in the novel through his point of view and highlights certain themes and issues presented by the author. He is also he guardian of Kahu and takes care of her, assuming a fatherly position. Furthermore, he is the one who consistently sees the signs of Kahu’s fate to rise up as the next leader of the tribe. Lastly, he also provides comic relief which help to lighten the mood of the novel, especially during times of tension. He is definitely an important character which helps the story to progress efficiently.

African Americans and the Media Essay

African Americans are subject to stereotypes as if these stereotypes classify us as the type of people we are. Television shows tend to portray African Americans as loud, aggressive, violent, unfashionable and lacking etiquette. Examples of this are liberal shows such as â€Å"The Boondocks† and â€Å"Family Guy†. Both shows glorify behaviors that would make society assume African Americans are ‘Ghetto’. â€Å"Family Guy† and â€Å"The Boondocks† mock stereotypes of African Americans in a way that I find humorous but some viewers might find offensive. â€Å"The Boondocks† is a show that demonstrates the ignorance within our society particularly with African Americans. It revolves around a young African American family from Chicago, Illinois who move to a fictional suburban Woodcrest. The main characters are Huey Freeman, a 10-year-old boy who is candid and autonomous; Riley Freeman, an 8-year-old boy who idolizes Hip Hop culture and considers himself a gangster and Robert Freeman also referred to Granddad who is the overly abusive parent who just wants to enjoy his retirement. The Freemans represent a typical African American family from an urban area. Even though the intent is to highlight the negatives in black communities I can relate to the content and its characters. I do agree with the stereotypes of the characters but I can see how it may send out the wrong message about African Americans as people. Riley Freeman for instance is a prime example of how the media portrays African Americans as loud, aggressive, violent, and unfashionable. He wears oversized clothes, has cornrows, and is very vulgar. Throughout the series, Riley constantly refers to others as â€Å"N*ggas†, â€Å"Hoes† and other derogatory terms. His grandfather, Robert Freeman, sometimes does not approve of Riley’s actions so he enforces his rules with violence. African American parents are usually mocked for using corporal punishment towards their kids as a form of discipline. In season 1 episode 4 of â€Å"The Boondocks†, they refer to something called â€Å"a n*gga moment†. According to the show, â€Å"a n*gga moment† is â€Å"A moment where ignorance overwhelms the mind of an otherwise logical Negro male causing them to act in an illogical, self-destructive manner. I. E. , like a n*gga. † They are trying to say that black people cannot avoid altercations by any means because that’s who they are. A white man is shown bumping into a black male. The white male walks away because he says he is white while the black male tries to antagonize him to escalate the situation. This implies that white people can be civilized while black people are violent. â€Å"Family Guy† is the kind of show that’s mocks everybody but it shows how people can purely associate actions with African Americans. In season 7 episode 5 of â€Å"Family Guy†, Peter Griffin is shown working as a secretary at a firm. He is wearing long acrylic nails and his body language is in lack of a better term ‘ghetto’. Peter gets a phone call from a person by the name of Laronda, he then says â€Å"Hey Laronda. No I have four people on hold but I can talk. † Peter is a white male but I made an inference from the use of the name Laronda, the acrylic nails and him being unproductive at work that they are stereotyping African American female receptionist. This shows how influential media portrayal can be. African Americans are misrepresented by shows such as â€Å"Family Guy† and â€Å"The Boondocks† which portrays them, as people who do not have decorum, who are boisterous and have bad grammar by associating them with actions that would make society perceive them in that manner. The media & television constantly reinforce these images. The media conditions the mind to think a certain way and people give into it without thinking for themselves.

Hamiltons Views on Judicial Power Essay Example | Topics and Well Written Essays - 750 words

Hamiltons Views on Judicial Power - Essay Example The concept is enshrined in the constitution of the United States and in the various states that expressly forbids each branch of government to usurp the power of any other branch. Hamilton gives the anxiety of their time that because the legislature holds the purse strings and the executive the sword of society, the impartiality of the courts can be undermined, that it is the weakest branch of government with neither will nor force to enforce its judgement. Considering the fact that the the constitution provides for certain limitations which the legislature is proscribed from enacting such as bill of attainder, ex-post facto law, the question arosed on how the courts may declare such unconstitutional law null and void with impartiality and justice. Hamilton rationalized that the two non-judicial branches must not take offense for the declaration of their acts as unconstitutional as one of interference because the court is only declaring the letter of the constitution and did not do so as one superior to them, that the act does not constitute a substitution of their will or pleasure. The constitution, in order to assure the independence of judges, declares their tenure of service as permanent based pm good behavior. The periodic appointment of judges would likely indebt them to either executive or legislative branch responsible for their appointment. The independence of the judiciary is essential to the enforcement of the constitution because it is an aspect, like that of separation of powers, of the concept of "checks and balance" and ultimately of governance. Judicial independence is not only a normative ideal but an institutional virtue as well. And in the said virtue and ideal lies the capacity of the courts to protect individual rights, to police the structural limits of governmental power and to decide individual disputes based on the applicable law and the factual records of each case without regard to intimidation or other impermissible influences, if any. Judge Learned Hand (1958) urged caution in the exercise of judicial power. He considered the source and nature of the power of judicial constitutional review as necessary to prevent the failure of the government created by the constitution. He also proposed judicial restraint, saying that the power should be "confined to the need that evoked it" meaning, as a check on the usurpation of power by the other branches. For him the judiciary plays the necessary role in maintaining a government "between absolutism and the kind of democracy that so often prevailed in Greek cities during the sixth to fourth centuries before our era." Like Hamilton and Montesquieu, Hand believes that no single branch should have absolute power, especially not the judiciary. Modern thinkers (Shane, 1998) proffer that the paradigm of judicial restraint may often be misleading, unhelpful and even counter-productive. They propose another paradigm, that of "inter-branch accountability." They admit that "every branch has the power to make life more difficult for

Economy situation in Poland before and after EU funding Dissertation

Economy situation in Poland before and after EU funding - Dissertation Example It is from these debates that Poland has reinvented itself, thus attaining the title of a modern European state that possesses a liberal political system that is democratic and sustainable market Economy (Cox and Myant 1). According to Bache, Poland has a record of the largest entrant to the European Union in the year 2004. In 1989 after the era of communist had ended, Poland undertook a territorial restructuring period. The membership position held by Poland in the European Union has helped the Poles to restructure as well as uphold their economy (Bache 73). One of the greatest success story attributed to the post-communist transformation in Poland is the high rate at which the small as well as the private companies are emerging over the last 20 years. 69% of employment as well as 60% of turnover are among the benefits of the small and medium sized enterprise to the Polish economy. The entry and the exit levels of enterprises, whose large percentage is the small ones, are higher in Poland than the average EU (Organisation for Economic Co-operation and Development 11). Literature Review Poland’s economy before the EU funding Europa publications Limited indicate that before its incorporation into the European Union, Poland had at the time had a population of about 40 million people. In addition to this, Poland was relatively poor especially in terms of aggregate, as their income per head was a third of the EU’s average. Poland provided incentives to non European members e.g. the special tax concession provided to Korean car manufacturers (Europa publications Limited 3). The Polish government had established an agency prior to joining the EU in the year 2000. The aim of this agency, which was known as the Polish Agency for Enterprise Development (PARP), was to offer active support to entrepreneurs in Poland thus improving the country’s economy. The main function of the PARP was to manage the funds of entrepreneurship that were granted by the state. This agency upon incorporation to the European Union also mandated was with the task of managing funds granted by the EU for entrepreneurship (Organisation for Economic Co-operation and Development 131). In the year 1997, Poland had already experienced continuous economic growth that lasted for five years. This was attributed to the reduction of industrial output during the transition period. Crucial steps had been undertaken to ensure that inflationary pressures experienced in 1990s were eliminated. In addition to this efforts had been made in redirecting Poland’s exports away from old communist bloc and towards the EU markets (Europa publications Limited 62). In the late 1970s, Poland had suffered an economic crisis. Its external finances indicated vast deficits of payment as its domestic economy fell in disarray. Poland had to find a way of arresting the situation before it could get out of hand as the interests were accumulating. The Authorities then decided on the modernization and investment strategy as the way forward (Marer et al 3). Dramatic changes in Poland have always caught the attention of the world. In 1989 the government in power transformed the existing centrally planned economy into a free market. In 1990 the price controls in majority of the products were scraped off. These were some of the

Intellectual propert law Essay Example | Topics and Well Written Essays - 4000 words

Intellectual propert law - Essay Example Moreover, Betty’s business was apparently called â€Å"Betty’s† from the period spanning 1986 to 1994. However, the name â€Å"Betty’s† was never officially trademarked, at least the facts do not indicate that it was. If the name was trademarked, then obviously Betty would have a stronger case. However, Betty might have a cause of action for passing off. Passing off, traditionally a tort that referred to attempting to represent one’s goods as the goods of somebody else, has the modern definition of using a person’s goodwill and reputation in an attempt to benefit oneself, and, in the process, injuring the original person’s good name, reputation and connections (Taittinger and others v. Allbev Ltd. and others [1994] 4 All ER 75). There are five elements in the tort of passing off, and they are â€Å"1. A misrepresentation 2. Made by a trader in the course of trade, 3. To prospective customers of his or ultimate consumers of good s or services supplied by him 4. Which is calculated to injure the business or goodwill of another trader (in the sense that this is a reasonably foreseeable consequence and 5. Which causes actual damage to a business of goodwill of the trade by whom the action is brought or will probably do so (Erven Warnick BV v. J Townend & Sons (Hull) Ltd. [1979] 2 All ER 927). In examining these elements, it is unsure whether Betty can prevail on the tort of passing off. The first element is that there must be a misrepresentation. Calling her company â€Å"Betty’s Produce,† when Jenny had previously worked for Betty for a long period of time, and Betty’s business was known as â€Å"Betty’s† for a number of years would certainly seem as if Jenny is misrepresenting her own produce as Betty’s. Jenny was no doubt highly associated with Betty in the mind of the consumers and the people to whom Betty catered, so those people probably would assume that Jenny w as still with Betty, and that Jenny’s produce was Betty’s produce. Jenny would be using Betty’s name in the course of trade and to prospective customers, and these same customers were also Betty’s customers, so those elements are satisfied as well. Whether it was calculated to damage the goodwill of Betty is a question for which there is no clear answer. Certainly it seems that Jenny was attempting to capitalize on Betty’s goodwill and reputation, but whether or not she wanted to injure Betty is questionable. However, as long as damage to Jenny’s reputation is reasonably foreseeable, this element is satisfied as well. Betty worked hard to establish a firm reputation for her products. Jenny’s products might not have the same standard. If Jenny’s products are not the same standard as Betty’s products, then Jenny would be damaging Betty’s reputation. â€Å"a misrepresentation by B that his inferior goods are of a su perior quality, which is that of A’s goods, whereby people buy B’s goods instead of A’s, is actionable† (Reckitt and Colman Products Ltd. v Borden Inc. and Others, [1990] 1 All ER 873). Jenny was clearly trying to represent her products as Betty’s products, in an effort to get these restaurants to buy her products instead of Betty’s products, so this element is satisfied as well. As to the final element, that the passing off causes actual damage to Betty’s reputation, actionable damage can be that which is gradual depreciation to the reputation that Betty

FARC - Revolutionary Armed Forces of Colombia Essay - 1

FARC - Revolutionary Armed Forces of Colombia - Essay Example The Fuerzas Armadas Revolucionarios de Colombia (FARC) is one of the largest and most well organized rebel military forces operating in the world today. Based in Columbia, South America it has reached a global level of influence through its worldwide cooperation with other terrorist groups around the world. Though the organization was started as a militant human rights organization that had the purpose of fighting for the rights of landless peasants, they have since become more violent and have expanded their sphere of operations. The FBI, CIA, State Department, and United Nations all agree that to attain the label of terrorist they must target the civilian population (Beres n.d.). It may be an individual, a group, an organization, or a country that funds and advocates terrorism. Terrorism must use misappropriated violence or the threat of violence against the civilian populace to alarm or intimidate a government. The Unites States Department of Defense further defines terrorism as, "...violence against persons or property to intimidate or coerce a government, the civilian population, or any segment thereof, in furtherance of political or social objectives" (Beres n.d.). The activities of FARC in recent decades have seen the graduation from a rebel army fighting a right wing government to an organization that routinely attacks civilian targets and uses violence indiscriminately. A study of the history and structure of FARC can illustrate the strategic changes an organization can go through when faced with frustration in the political arena.

Cammunication Channels Essay Example | Topics and Well Written Essays - 1250 words

Cammunication Channels - Essay Example Communication channels refer to modes of transfer of information from a sender to a receiver. Some examples of communication channels are face-to-face communication, telephone, meetings, and letters. This paper explores communication cases to determine the most appropriate communication channel for each case. Situation 1 A company’s competitor has acquired it and 15 percent of its employees will be laid off in the next three months. Best communication channel The best communication channel for the case is the use of internal memo that is selected on the following criteria. Formality Poor feedback potential Poor interpersonal warmth It is economical Justification A memo formal and develops a general perception of an organization’s official position because any employee who reads it knows that it is a communication from the organization’s authority. The legal scope of the case also requires formal communication to facilitate implementation of the acquisition. Anoth er reason the channel is its poor feedback potential. While the case requires immediate delivery, any form of feedback is not necessary and should be discouraged because they do not add value to the adopted position. Adopting a channel with a poor feedback capacity such as a memo would therefore benefit the organization’s management (Robbins and Coulter, 2007). The nature of the message, being a bad message to the employees, also requires a communication channel that is generally associated with unfriendly types of information. Memos, for instance, is poor on â€Å"interpersonal warmth† and this prepares the recipient of the possibility of some bad news (Robbins and Coulter, 2007, p. 295). This is therefore beneficial to recipients who are emotionally unstable as it allows them to prepare and adjust before receiving the exact news. Memo would also be suitable because of its relatively low cost that makes it economical to the management (Robbins and Coulter, 2007). Situ ation 2 A customer has sent an email to complain about an employee. Investigations have proved validity of the customer’s claim and the issue must be communicated to the employee. Best communication channel The best communication channel is face-to-face communication and is selected based on the following criteria. Efficient room for feedback Confidentiality Ease of encoding It is friendly Justification Face-to-face communication has efficient feedback ability and therefore allows for the employee’s response to the customer’s complaint. This is because in as much as the claim is believed to be true, a good decision making or conflict resolution requires hearing both parties to a case. Confidentiality of the communication channel that leads to protection of human resource factors such as the employee’s motivation and confidence in work also makes face-to-face communication the best channel. This is because the case could have been an isolated instance of a mistake and a personal approach would identify the mistake to the employee without causing embarrassments. The ease of encoding information in the communication channel will also ensure that the employee understand the concern and will lead to corrective measures. The involved friendliness of face-to-face communication also has a positive effect of offering leadership to the employee who may need training and guidance in the course of duty (Robbins and Coulter, 2007; Guffey and Loewy, 2012). Situation 3 The company’s founder, who is popular among members of the organization, has died of a chronic disease and information about his death needs to be communicated to the members. Best communication channel Group meeting of all members of the organization would be the best communication channel as illustrated by the following criteria. Involved time Cost Instant feedback Ease of encoding Justification The ability of group meetings to deliver a message instantly ensures delivery o f the message as soon as possible. This is because its limited time constraint makes it suitable for the situation that

Business Economics Essay Example | Topics and Well Written Essays - 1500 words - 1

Business Economics - Essay Example As such, it is argued that, unemployment is directly related to economic growth of any given state or country. Consequently, economists argue that, unemployment is an issue that affects every state or country in the world with varying percentage rates (Srinivasan and Sivagnanam 2010). In light of this, the United Kingdom, the European Union and the United States of America are the three countries that have experienced major unemployment issues in the world. Essentially, the percentage rate of unemployment in these three countries has been in a close watch in for the last five years with major similarities and differences being displayed in this duration of time (McCord 2011). In January 2008, the percentage rate of unemployment was relatively similar in the United States of America and the United Kingdom with a variation of 0.1 % in the captured statistics. However, European Union experienced a higher percentage rate at 1.6% more as compared to UK and the United State of America mean ing that, in that year the EU was leading in percentage rate. In the beginning of 2009, the three countries experienced an increase in the percentage rate, where the rate in United Kingdom increased with 1.9 %, the European Union increased by 1.8%, and the United States of America increased by 3.6%. ... In addition, European Union moved from 8.6 % in the previous year to 9.7 % while the United States of America moved from 8.7% to 9.8%. In a general sense, between 2008 and 2010, the three countries have witnessed a significant increase in the rate of unemployment where each had a disparity of more than 2.0 %. In the beginning of 2011, the United Kingdom insignificantly reduced at 0.2%, the European Union increased insignificantly at 0.1%. However, the United States of America experienced a significant decrease of 0.9 %. The entry into the year 2012 saw a return of the two; United Kingdom and European Union countries into an increase mode. In contrast, the United States of American witnessed a constant decrease from the previous year. In January 2013, the overall percentage rate of the United Kingdom would best be described as fluctuation in terms of increase and decrease. In particular, the country had a decrease compared to the previous year. Layard, et al 2011 argues that, in relat ion to the United States of America, the unemployment level was at its highest of 9.8% in 2010, although the rest of years were covered by a fluctuation between 5.1% and 7.6%. Conversely, the European Union is the leading country among the three in the unemployment rate for the last six year where a significant increase has been noted, the United States of America comes in as the second while the United Kingdom is the last in line. The UK Domestic and International factors Causing Variation in Unemployment Rates in the UK, the EU and the USA Domestic Causing Variation in Unemployment Rates According to the graph, it is apparent that, the unemployment rate in the United Kingdom is relatively lower as

Critical Summary of Oprah Winfrey Essay Example | Topics and Well Written Essays - 1250 words

Critical Summary of Oprah Winfrey - Essay Example As the discussion stresses Oprah Winfrey has amassed immense wealth where she stands out as the highest-paid performer on television and the richest self-made woman in America. Oprah is equally the richest African-American of the 20th century subject to her influence and entrepreneurial skills. Most people in the world identify with Oprah Winfrey through her television show that influences their way of living, reading, eating, exercising, thinking, feeling, doing politics, and associating. Oprah stands out as "the most powerful woman in the world† where she is one of the world’s opinion leaders. I seek to attain such influence after leaving the university through mass media and entrepreneurship. However, it is worth noting that it took a lot of sacrifice, time, professionalism, and persistence for her to overcome the challenges in her growth path and attain immense success and global influence.As the paper discusses  Oprah faced numerous challenges that included primit ive life and sexual molestation in her childhood, which caused emotional devastation.  She received the honor of the Most Popular Girl at the time and joined her high school speech team, which continued to shape her career.  Indeed, she premiered her life in journalism by working at a local radio station during her studies at the university. This manifests how Oprah maximized the great opportunities in her life since her career path would have been very challenging without the scholarship.

Explain this article in your own words (paraphrasing)- easy to follow, Speech or Presentation

Explain this article in your own words (paraphrasing)- easy to follow, step by step - Speech or Presentation Example Basically, carbon sequestration can be defined as the process through which carbon dioxide is removed from the atmosphere through agriculture as well as forestry activities (Eco preservation society, 2008). Naturally, carbon dioxide is reduced from the atmosphere through photosynthesis which is aided through agricultural and forestry activities. However, the decay of biomass such as leaves or burning activities through agricultural activities can lead carbon dioxide to return to the atmosphere. Therefore, agricultural soils can act as either a source of carbon dioxide prevalence in the atmosphere or a source which reduces its prevalence in the atmosphere. According to the given article, less tillage practices can lead to a rapid increase of the carbon stock in the soil. This is so because of the fact of decomposition of biomass taking place which cannot be recycled back into the atmosphere to be absorbed by the vegetation as well as other agricultural produce. It has been observed th at no tillage causes an increase in the level of soil carbon and the farmers are often affected by the costs and benefits they can reap from practicing non tillage which is beneficial over a long period of time. In order to adopt a no till soil management program, policies should be developed to target a long duration practice of no till exercise as this will be beneficial in the long run. However, there are still complications that this can be a long term process but once the carbon dioxide has been emitted into the atmosphere, then the damage has already been done. It may not be that easy to remove the carbon dioxide already released into the atmosphere. Thus, a permanent offset system to the buyer must allow the seller to have a low cost sequestration opportunity or to have special permits that would allow them to cover for their own emissions at a later period. Monitoring of the situation is imperative in each case where transaction costs are closely monitored in order to ensure that there is a balance between the aggregation of services offered as well as the profit making initiative. There are different agricultural management practices that can either positively or negatively impact on the farmers’ endeavour to sequestrate carbon dioxide from the atmosphere. These can be achieved through improved yields especially from poor quality soil as well as decreased nutrients loss. For instance, the two levels of carbon dioxide pools can illustrate this example. With no tillage, the carbon dioxide in the surface labile pull can be transferred to the deeper stable pool. This leads us to the conclusion that the soil that is frequently tilled contains less carbon dioxide given that it is released from the surface pool. Given that farming is a business on its own, it can be noted that management practices that are bent on protecting soil organic carbon (SOC) may not be beneficial to the farmers in the long run. Such practices do not quickly bring tangible ben efits to the farmers hence there is need for government intervention in crafting of policies that are meant to promote carbon sequestration in the long run. There will be need for the farmers to be paid over the long periods they leave their land fallow in order to promote carbon

Effect of Social Media on Nigerian Undergraduate Essay Example for Free

Effect of Social Media on Nigerian Undergraduate Essay Rapid growth of popular online communication mediums has introduced new ways for the students to communicate. The vast array of social communication changes introduced by the relatively young prologue of social network site mandate the essences of this study. This study accessed the influenced social media (facebook in particular) on Nigeria youth in the higher institution. Specifically it attempts to collect facts on the positive and negative influence of facebook on Nigeria youth. Background of the Study  New type of communication influence by rapidly changing internet-based-technologies have spurred research on mass communications theory(Ruggerio,2000). during the period of 1988 to 1998 the internet grow nearly 100 percent every year as of January of 1998,it was estimated that 102 million people were using the internet globally(Bastian,1998). in 2007, the pew internet American life project forecasted that between 165 and 210 million users were surfing the internet in the united states alone (fallows,2007). Between November of 2006 and December of2009,the pew Internet American life project found that teenagers and young adults were consistently to highest users of the internet. social network sites, in particular, have provide a prominent medium for relationship formation (valkenburg, Peter sebouten,2006). As the internet quickly grow many key online technologies began to take shape. In 2008, social networking site were among the fastest rising most visited websites. CBC News reported that the popular social networking website Facebook jumped from the 60th most visited website to the 7th most visited website in 2008. One social network site in particular has become one of the most visited internet websites in the world. Initially started in February of 2004 by Mark Zuckerberg, the social network site Facebook. com has become largely popular. Its mission has been to â€Å"give people the power to share and make the world more open and connected† (Facebook. com, 2009). Millions of users are empowered to communicate with friends, share information such as photographs and videos, and learn more about the individuals they meet on Facebook everyday (Facebook. com,2009) At the time of data collection for this study Facebook. om had over 900 million active users, approximately half of Facebook’s active users log into Facebook on a given day. In addition, users have historically spent 500 billion minute per month on Facebook (Facebook. com, 2010). As of spring of 2010, Facebook had become the most popular social network site in the world. As online social networking grows in popularity the number of users placing personal information online does as well. Studies as shown that undergraduates put high levels of personal information online/ including inappropriate and appropriate information,which can be easily accessed by anyone.  This study focused on the influences of social networking on undergraduate that are using Facebook. This literature review discusses the previous research and findings on the influence of Social Media (Facebook) on undergraduate, youth and children. According to data gathered from several sources by Online Education . net. Social media may have positive impact on students’ sense of themselves in the community. social media-using students were twice as likely as other students feel well-liked by their peers and to participate in extracirricular activities. And more of Facebook-using students (as compared to students who didn’t use Facebook) said they felt connected to their school and the world. However, negative effects abound student who use Faceebok and hit the books simultaneously found their multitasking led to a lower grades than those of their more focused peers. Not only do grade suffer, but students might actually end up feeling depress. As Facebook’s dominance continues to grow, we are starting to realize the impact it is having in society, particularly on youth. DR. Larry Rosen, a professor of psychology at California State University, Dominguez Hills, researches on how technology impacts youth. Rosen presented his study at the 119th American Psychological Association Convention in Washington DC. His findings are based on survey responses from computer-based surveys distributed to 1,000 urban adolescents and his own 15-minute observation of 300 teenagers that were studying. Rosen said in a presentation title† Poke Me: How Social Network can both Help and Harm Our Kids. He said his research found both negative and positive influences linked to social networking. Rosen’s top three potential negative effects of Facebook; 1. Teenager who use Facebook more often show narcissistic tendencies while young adults who have a strong Facebook presence show more sign of other psychological disorders, including antisocial behaviours, mania, and aggressive tendencies. 2. Daily over use media and technology has a negative effect on the health of all children, preteens, an teenagers by making them more susceptible to future health problems’ 3.  Facebook can be distracting and can negatively impact learning. Studies found that middle school, high school, and college students who checked Facebook at least once during a 15-minute study period achieved lower grades. Rosen’s top three potential positive effects of Facebook; 1. Young adult who spend more time on Facebook are better at showing â€Å"virtual empathy† to their friends 2. Online social networking can help introverted adolescents learn how to socialized behind the safely of various screens, ranging from two-inch smart phone to 17-inch laptop.   3.  Social networking can provide tools for teaching in compelling ways that engage young students. Jasmine, P. (2011) rightly said; today youth is addicted to social networking site like orkut, Facenook, e. t. c. But nowadays especially Facebook is most popular amongst youth. Due to this over indulgence, their studies suffer a lot. Even it not only hinder their studies but also their physical, social, mental and ethic growth. Children have become couch potato. Parents are under stress to see their children spending more and more time on this social network sites. ot only children became a prey of these but every age group fascinated of this sites. this sites are meant for connecting people, to make them socialize, communicate with each other, share videos, photos, their past memories etc. but people especially youth used whole day wasting their time on this sites. they are addicted to this sites. Mose Jator(2011)also has this to say; social networking is good to some extent that people share views and ideas as well as keep in touch with friends and love ones. ooking at it on the other hand, you will discover that people today tend to use this avenue for their selfish interests which in most cases offend public decency. Some use fake identity. Looking at it on the other hand, you will discover that people today tend to use this avenue for their selfish interests which in most cases offend public decency. Some use fake identities with the sole aim of cheating hence the prevalence of cybercrime. Many youth today found themselves in one secret society and either consciously or unconsciously through social networking. Walther (1995) postulates that computer-mediated communication(e. g. social network)offers additional opportunity for students with limited amounts of time for socialization to develop their personal relationship than their face-to-face peers(as cited in Mazar, Murphy Simonds,2007). Methodology The intent of this study is to examine the influence of facebook on undergraduates. it seek to determine the positive and negative impact of facebook have on undergraduates attitude, grade and social life. An interview with 15 respondent from the major higher institutions in kwara state. Interview guide was used in collecting in-depth or rich data from the respondent. the purpose of this section is to describe the methodology used in this qualitative study. Findings Social media has become an integral part of our lives and no group feels it impact more than students. Facebook started on college campuses and it continue to thrive there the most. there’s no doubt that social media has had a huge impact on the lives of students, but what’s less clear is whether this impact has been good or bad. As a result of the interview guide administered to undergraduate of higher institution of Kwara state. Akinkunmi Jayeola, a business study student of Kwara state polytechnic posited that facebook are good platform for sharing what’s in your mind, a good medium of communication, easiest and cheapest means of communication. it’s a good way to stay connected with your friends in this fast going trend. You get a good knowledge about present going things. He later go further by pointing out the negative side of it by stressing that, if you give it so importance it will make you as slave. Another opinion from Afolayan Kabir another student from same institution also elaborate what Akinkunmi has said by stressing that facebook is good to use if we use it to some limit. it help us in improving our communication, use for creating awareness and negative aspect of it is that students waste too much time on this site. Baderu Ayotunde also have something to say; he rightly stress that it is good for student to use facebook if it is used in a right way because it a means for individual to explore the world without physically taking risks. nother student expositing on Baderu’s point of view that facebook is a good things for youth of Nigeria to think beyond friendship to close or old friends and new friends around the globe, one can share thought to each other and exchange the knowledge. he further enriches his point by sitting instant like; Today if breaking news happens before the news channels flashes, facebook flashes up the detail which were uploaded or shared by t he nearby person using facebook. he took his stand that to him that facebook is the way to develop the people of Nigeria and aware them. Najeeb Blogun student of university of Ilorin held a contrary opinion by stating that facebook have a negative impact on youth by spoiling their life and killing their most valuable time in chatting rather than spending time more on their studies. He go further by also positing that youth are cheatting one another by their false name on facebook, like a boy coming into facebook and introducing himself as a girl to divert attention towards himself and exploiting the people’s mind, it may also increase terrorism. In exploring the underlying structures of influence of facebook on Nigeria youth, the fact deduce is that facebook site has became the means of communication where individual were connected with friends and relatives with this sites as they don’t have enough time to spend with their friends in their busy schedule they can stay connected with them by sharing their feelings, thoughts, pictures etc. It’s the easiest and cheapest means of communication as now that internet is easily accessible to everybody. As anything that exceeds its limit becomes addiction therefore this can affect anyone that got addicted to facebook. The information uploaded can be misused by the people so it increases the question of privacy. so adaptation of things in limited ways is important.

Money Lending Company Is Very Important

Money Lending Company Is Very Important Money Lending Company is very important for a person or company not only in Philippines but also globally. Money Lending Company allows the person or company to lend money to use at any necessary needs but in return they have to pay for it plus its strain. Many people think money lending is all about the involvement of money, particularly for those people who are in this kind of business and for some debtors, but on the second thought we realized that money lending system is not just a typical manual system that calculates the interest and the balances of the debtors. At the very moment that some debtors borrow money to the company may have its security for the data of his/her balances and for those who has this kind of company also has the security that is reliable, paperless works that cause of big expensive by sending the debtors notices through email and text messages. Manual system and computerized system has many differences not only in how to use it but also in the features and the time that you will consume working in the manual than to computerized. Manual system are hardly use by the employee and the time that will consume in saving files on folders and searching the names or the record of the debtors manually. This is one of the reasons why the group decided to make a system that will help them to make their work easy and secured, useful and easy to use by the employee. Lending companies nowadays provides folders, lockers and cabinets to keep the files and data of the debtor and his payment sheets. Manually computing every payments transactions and write in their sheets. It will be hassle for an employee handling a huge number of debtors and sort it one by one. More employees will be involved for the job to finish on time and not that secured file keeping storage. Files may be lost, and misplaced. The proposed system will benefit the employees, the company and the debtors. It will be less hassle to an employee writing the amount of the payment of one entry of debtor, making the company lessens the personnel handling the system. The proposed system will automatically calculate payments, monthly payments, and short payment of the debtor, taxes, and also the penalty for late payments. Due to rapid evolution of technology, numerous manual systems have been automated by computers. An example of this is the database. Before the introduction of computers, during the dark ages of technology, most employers and employees store their files in huge filing cabinets. If by any chance they have to search for a certain file, they dig in and spend a lot of time looking for one or more folders and spends another The group observes that every day, there are numerous persons or company who would like to lend, Due to this case, the Money Lending Company conducts examination of requirements in case the borrower are approved or not. In this setting, the examinees are required to fill up any information or paper-based application. By saying manual, the group notices that the company is using the old pen and paper system. The debtors will be given more than enough time to finish the papers and the information given by the borrower will be written in a separate sheet of bond paper. After the examination for requirements the examinee will be ask to wait for the results. If the applicants will be approved, he will then be scheduled for an interview. If the result shows otherwise, he will not be allowed to borrow. The group sees nothing against this old system but ironically believes that it is about time that Money Lending Company such as Alay Buhay Development Foundation Inc. goes with the flow of todays fast paced technology. There is a lot of Money Lending Company who have adopted the idea of Automated Money Lending Information System. Adopting the same innovation opens yet another portal for Alay Buhay Development Foundation Inc. Potential borrowers will be awed by the latest technology use by the proponent to deliver an accurate computation, information and etc. There are numerous programming languages that are taken into account for further study and review. Among these programming languages are Visual Basic, JAVA, Visual C# and many more. The group believes that undeniably the arrival of Visual C# in the programming language world has made several breakthroughs. With this idea at hand, the group believes that the best programming language that would definitely suit the needs of the Money Lending Information System for Alay Buhay Development Foundation Inc. would be Visual C#. Any information will be kept in a database for future references, in order to secure and kept these information, the group proposes MSSQL. And we will provide a very user friendly interface not only for the borrowers but for the Administrator as well. The group believes that the development of Money Lending Information System for Alay Buhay Development Foundation Inc. will deliver a major impact as the company progresses and evolves into a better Information Technology environment. The study will deliver exciting new look in Money Lending Company system. Background of the Study A dynamic and innovative community development foundation that empowers and transforms lives of the socially disadvantaged, of families and communities, this was the vision of Alay Buhay Development Foundation Inc. which was a Money Lending Company. In 1986 Alay buhay was founded by people who have a tireless effort of helping poor people, because of the dehumanizing effect of the poverty they made this foundation to save a those children that are in need of help. Alay buhay development foundation is not only a typical lending company, this company has also give chances for the poor; they give help to the poor Filipino children to continue their study by making a scholarship program. They decided to have money lending for their company because the benefit of the said program would be given to those children and in additional Alay buhay development foundation also creates a micro entrepreneur for the those people without job. In 2005 Alay buhay have their success of branching out their services in Marikina, Manila, Caloocan and Rizal Province,these places has known for the where numerous numbers of children are not studying and not afford to study. Despite of having branches they must have a system which is secured and reliable for them to have many debtors for the sake of the people who benefits with them. According to Alay Buhay their mission is As a people-oriented development organization, we commit to pursue community-driven and capability-building programs and services through education, enterprise development, and community empowerment projects geared to contribute to national development. This means they will have to develop and help others, by making programs for the benefit of the out of school children, to give projects to develop our community. Alay buhay has known for their various recognition making them become popular by helping other people, they have the recognition given by the Department of social welfare and development(DSWD) as the social work building projects and giving their services for women, family and most specially to the out of school children. They also received recognition from the province of Rizal. The goals of the company are to develop a self-sustaining organization responsive to the needs of targeted communities and to mobilize local and international resources to support Alay Buhays development efforts and initiatives. And the main goal of the company is to partner with communities and organizations towards the fruition of the vision and mission of Alay Buhay. Alay BuhayDevelopment Company is located at 3rd Floor Criselda 1 Building 109 Scout de GuiaStreet,Bgy. Sacred Heart Quezon City, 1103 Philippines it was founded by Mr. Antonio L. Sayo with the partnership of some local government units and some government agencies. Conceptual Framework Statement of the Problem Many of the problems concern the management and employees of money lending companies today. From manual to automated system, is one way of minimizing the problems of having data loss, miscalculation, and secured record keeping of the debtors. The proposed system will have a solution for the problems. How will the proposed system be able to lessen the time and work needed to compute the loans and interests? Can this proposed system be a tool to organize the records needed by the company and data of debtors? What safekeeping measures can we create to avoid redundancy of debtors files? Significance of the Study The significance of this system with regards to the direct person which is the organic employee of the company are the following; in keeping up with the records of the companies clientele it would be easier and more accessible on their part to look it up on a computer database which is more secured and accurate than to rummage it in a manual records filing cabinet. And in keeping an up to date records of the daily transactions of the clients, the strain of manually inputting the records of the daily transactions of a particular client in the record files, it would be much easier for them to directly input the said transactions in the computerized system for the ease of record filing. With regards to the indirect person or debtors, the system will automatically give them an insight to their present loan transaction, wherein they could easily update their loan payment and their loan status; it would also give them more ample time for their other concerns by shortening the time that they will spend in manually inquiring about their loan status. The debtors will also avoid incurring penalties on their loans because the system will alert the company employees of the debtors who are delinquent in their payment of loans. It would also be an ease for the debtors to deal with the companies employees because all the concerns with regards to their loan transactions are all in real time versus the time consuming manual system that would take days to undertake a general loan status inquiry. With regards to the direct impact of the system program on the company, they will for sure attract more clients or debtors to their company because of the ease of transacting business, wherein the computer program system will assist them in all their dealings with their clientele. In terms of Human resources, the company will save time and money by employing a minimal number of employees working for them, because the computer program system in the company will always assist a particular employee in every aspect of their work, and their working conditions will not be too strenuous, because every diverse detail of it can be readily accessible on their computer system program. The company will surely reap more profits and will make a good use of their saved time in other concerns of the company because of using the system program. Scope and Delimitation Scope The proposed system, Money Lending Information System will replace the old paper based system used by Alay Buhay Development Foundation Inc The Money Lending Information System shall be used companys administrator to assess the interest or calculate the annual strain without having problem computing. The system shall be programmed and designed Visual C#. The database which will contain all the data borrower or employer will be stored and kept secure using with Microsoft SQL (MSSQL) and OLEDB will be use to connect the user-interface and database. Advance skill in Visual C# shall provide a very user-friendly interface not only in the staff but for the administrator as well. Before the step proper, the borrower or employer will ask to fill-up a simple information sheet and after the fill-up, the staff will input the information in the proposed system in order to store their credentials in the company database. Their information will be kept in the database for future references. If the borrower or employer will passed the interview and approved, the staff will input necessary information such as type of payment, how much to be borrowed, due date, interest, requirements and other important information. If the old system uses Microsoft Excel to store the borrowers information and compute the interest and payments, the proposed system can convert assessment that are made through Microsoft Excel, the staff are now exempted through manual transferring of data in the database. Emails and text messages will be received by the borrower or employer couple of days to notify them for the due dates. The proposed system will be precise and accurate for the integrity of the company. This system ought to minimize the work load from employees who would have better things to do rather than computing for a long period of time. The borrower or employer is also restricted in editing or deleting any previous content that they have already placed. Delimitation If by any chance that electrical failure or hardware malfunction occurs, the old system will always come in handy. Electrical failure may cause the computers and other gadgets to halt their processes. This means that the old pen and paper method will come in handy during this time. A hardware failure on the other hand may halt the process of the proposed system. If by any chance that the server where the system is installed does not function correctly, a system failure most likely occurs. The systems database is also limited to the maximum capacity of MSSQL and the disk space of the system where the proposed system is currently installed. The common solution is to print the contents or store it in a different media for backup. The proposed system is limited to the calculations and the display of other information. It will not handle any data manipulation such as edit and delete function for it will open the idea of staff to manipulate such an important the data. Definition of terms Loan: An arrangement in which a lender gives money or property to a borrower and the borrower agrees to return the property or repay the money. Debtor: An individual or company that owes debt to another individual or company, as a result of borrowing or issuing bonds also called obligor. Clientele: The client or customers, as of a professional person or shop, considered collectively; a group or body of clients. Lend: To grant the use of money or something else of value, with the understanding that it or something else of will be returned at a future date value. Money Lending System: is money lending application software developed to which able to process large volume of records and transaction data in companies. Interest: The fee charged by a lender to a borrower for the use of borrowed money. Lender: A private, public or institutional entity which makes funds available to others to borrow. Database: consists of an organized collection of data for one or more uses, typically in digital form. Administrator: a person for the performance or management of administrative business operations Human resources: is a term used to describe the individuals who comprise the workforce of an organization, although it is also applied in labor economics to, for example, business sectors or even whole nations. Human resources is also the name of the function within an organization charged with the overall responsibility for implementing strategies and policies relating to the management of individuals (i.e. the human resources). This function title is often abbreviated to the initials HR. User-Interface: is (a place) where interaction between humans and machines occurs. The goal of interaction between a human and a machine at the user interface is effective operation and control of the machine, and feedback from the machine which aids the operator in making operational decisions. Credentials: is an attestation of qualification, competence, or authority issued to an individual by a third party with a relevant de jure or de facto authority or assumed competence to do so. Automated System: is the use of control systems and information technologies to reduce the need for human work in the production of goods and services. In the scope of industrialization, automation is a step beyond mechanization.

The Benefits And Challanges Of Accrual Accounting Versus Cash Accounting Application Accounting Essay

The Benefits And Challanges Of Accrual Accounting Versus Cash Accounting Application Accounting Essay ABSTRACT This paper propose a depth understanding and critical evaluation of the benefits and challanges of accrual accounting versus cash accounting aplication for budgeting and reporting in Municipal Council of Kota Kinabalu, a local government in Malaysia. Motivation of this paper is drawn on the potential benefits of accrual accounting in budgeting and financial reporting of a local government as empirically established in other countries. However, despite the success stories of accrual accounting aplication in other countries, it has yet to be fully replicated in Malaysia. The expected contribution of this paper are; (i) Critical evaluation of financial management and reporting practices of local government in Malaysia; (ii) Empirically analysing the benefits and limitations of cash versus accrual accounting application in budgeting and accounting transaction of a local government, the case of DBKK; and (iii) Contributing to enrich the literature and body of knowledge of local government accounting practices in Malaysia. Keywords: Budgeting, Financial Reporting, Accrual Accounting, Local Government, Malaysia INTRODUCTION Motivation for Research The government manages its financial economic activities through public accounting. Public accounting systems aim at authorizing and recording cash receipts and expenditures in respect of an agreed budget. In most countries, it is not consistently regulated. There are two types of approach in public sectors financial reporting which are cash accounting and accrual accounting. In Malaysia, cash and modified cash is the current basis adopted by the Malaysian government. Malaysian government has also made a move in implementing the accrual accounting for public sectors (Abdul Samad, 2001). This is because accrual basis of accounting generates better quality of financial information and this information is necessary for the discharge of accountability and better decision making by internal management (Sutcliffe, 2001). Moreover, the traditional cash accounting system adopted in many countries is perceived as no longer satisfactory (Abdul Samad, 2001). Many countries like Australia, New Zealand and Canada have fully implemented this accounting reform in their government accounting. As for Malaysian context, according to Abdul Samad (2001), by looking at the experiences of the countries that had undergone reformation in the public sector, it could be concluded that the major demand for the push to accrual accounting is the growing demand for a greater transparency and better performances of the government sector and the companies controlled by the government. The objective of this study is to investigate and critically evaluate the benefits and challanges of accrual accounting versus cash accounting aplication in Municipal Council of Kota Kinabalu (DBKK), a local government in Malaysia. Arrangement of research proposal is as follows; the next section will discuss about the philosophical background related to Public Sector (PS) as well as accounting standards employed by them. This is follow by empirical analysis of cash vs. accrual budgeting and accounting application in PS. This expected to sheeds a light on identifying the potential research gaps. Following this is the research questions and contributions which are designed based on the identified research gaps. The final part of this paper summarises the research methodology and structure as well as research planning. PHILOSOPHICAL BACKGROUND Defining Public Sector in Malaysia Public sector is part of the economy concerned with providing basic government services whether federal, state or local/municipal council. Components of Public Sector in Malaysia is categorised into three tiers of government namely; federal government, state government and local government (Fatimah et. al., 2008). Public sector organisations exhibit a variety of social, economic, political and legal characteristics (xxxxx). Figure 1: Components of Public Sector in Malaysia The federal government s the highest tier of the government, which comprises of the minsitries, departments and public enterprises. Ministris are the highest boy in the federal administratives followed by government department/agencies which responsibles for implementing government policies. While, a public enterprises can be classified eiher as a statutory or non-statutory bodies. State government is the second tier of the government, which comprises of ministries (for Sabah and Sarawak only), department and public enterprises. The administrative mechniery of the State is headed by the State Secretary. The local government is in the third tier of the government hierarchy in Malaysia. The local government is governed by the Local Governmen Act 1976. By virtue of Section 2 of this Act, local authority mean any City Council, Municipal Council or District Council. In Malaysia, the power of the decision making is transferred to the local authorities administer their respective areas. In respect to the accounting management, Section 9(2) states that the local authority shall furnish the State Authority with such returns, accounts and other information with respect to the property and activities of the local authority. The Malaysians Public Sector Accounting Theory and Practices Accounting has been generally defined as the system of identifying, classifying, recording, summarising, analysing and reporting of financial data and information of an organisation in accordance with the accepted principles, concepts, conventions, standards, and regulation (Fatimah et. al., 2008). Public sector accounting is different from private sector accounting. Accounting and financial reporting for public sector are based on distinctive concepts, standards and procedures designed to accomondate their environment and needs of their accounting information users (Fatimah et. al., 2008). In Malaysia, the public sector accounting system is designed to comply with the Federal Constitution, statutory and other legal requirements. In general, the public sector uses fund accounting where seperate accounts are maintained for each fund so that limitations and resrictions placed on use of the resources allocated can be properly monitored. The government financial system and procedures can be devided into two categories namely financial procedures and non-financial procedures. The financial procedures related to the finance and accounting of public funds. While, the non-financial procedures on the aspects including finance and accounting. The government financial system and procesures are based on; (i) Federal Constitution, (ii) Financial Procedure Act 1957, (iii) Treasury instructions, (iv) Treasury circulars, (v) Government Accounting Standards, and (vi) International Public Sector Accounting Standards (IPSASs). The Government Accounting Standards (PPK) has been set p by the Accountant General Department since 2002. Its objective is to prescribe the standards and the basis for preparation of government financial statements in accordabce with the requirements of the Federal Constitution and the Financial Procedures Act 1957 (Revised 1972). According to the Public Accounts 2006, the Accountant General Department has issued the following PPK; Table 1: PPK Particulars Issued On Effective for Financial Year 1 Government Accounting Policies November 2002 2003 2 Presentation of Financial Statements May 2004 2005 3 Consolidated Revenue Account May 2004 2005 4 Consolidated Trust Account December 2004 2006 5 Consolidated Loan Account December 2004 2006 6 Investment December 2004 2006 7 Cash December 2005 2007 8 Statement of Memorandum Account December 2005 2007 9 Foreign Exchange June 2007 2008 10 Government Grant June 2007 2008 Source: Public Account 2006, as cited in Fatimah et. al., 2008 Basis of Accounting The Federal and State Government have been adopting modified cash basis of accounting in the preparation of the annual financial statements where expenditures incurred in the old financial year but not yet paid will be paid in January of the new financial year and are reported as expenses for the old financial year. As for the Local Government, Statutory Bodies and Government Linked Companies, they have been adopting accrual basis of accounting in the preparation of the general purpose financial statements. Types of accounting systems The bases of accounting systems are generally classified into four broad categories: cash, modified cash, modified accrual, and full accrual. This classification refers to the accounting principles that determine when the transactions or events should be recognized for financial reporting purposes. Problem Statements Traditionally, governments used to deploy input-based budgeting systems and cash-based accounting systems. However, these systems do not provide information that is necessary for a government to operate efficiently and effectively (Hoek, 2005). Despite the potential benefits of the accrual system in promoting financial efficiency and accountability (Wynne, 2004; xxxx; xxxx; xxxx), still not all government agencies have implemented this system and empirical research have established evidence on why some countries have not done so (Wynne, 2004; xxxx; xxxx; xxxx). Additionally, no cost benefit study has been undertaken on the move to accrual based accounting (Wynne, 2004). In Malaysia, in line with the financial budgeting and reporting reforms in public sector, government has also made a move in implementing the accrual accounting for public sectors (Abdul Samad, 2001). This is because accrual basis of accounting generates better quality of financial information and this information is necessary for the discharge of accountability and better decision making by internal management (Sutcliffe, 2001). Moreover, the traditional cash accounting system adopted in many countries is perceived as no longer satisfactory (Abdul Samad, 2001). Empirically, many research on accrual accounting have been carried out in western countries such as New Zealand, Australia, Finland, Greece, Denmark, Sweden and United States (Hoek, 2005; xxxx; xxxx; xxxx), but few researches have been done covering public sector in Malaysia. Based on the identified problems and motivated to carry out this research to determine whether local authorities have fully adopt the accrual accounting in recording the income and expenditures. This research is expected to contribute to the enrichment of body of knowledge in the area of Local Government Accounting Practices specifically in Malaysia. Research Questions The main research questions of this study are as follows:- RQ_1: Understanding of accounting prnciples and practices of DBKK RQ_2: Investigation of current accounting systems used by DBKK RQ_3: Adoption of cash vs. accrual budgeting and accounting in DBKK. What are the problems? RQ_4: Will accrual accounting improves the financial performance of DBKK? RQ_5: Cost-Benefits analysis and program implementation design of accrual accounting implementation in DBKK. Research Contributions Critical evaluation of financial management and reporting practices of local government in Malaysia. Empirically analysing the benefits and limitations of cash versus accrual accounting application in budgeting and accounting reporting of a local government. Comprehensive program implementation design for implementation of accrual-based accounting in local government. Contributing to enrich the literature and body of knowledge of local government accounting practices in Malaysia. LITERATURE REVIEW This section will discussed the empirical findings of previous papers related to the application of Accrual Budgeting and Accounting in Government Sector all over the world. Specific attention will be focused on financial reporting in local government of Malaysia. The Move to Accrual Budgeting and Accounting in Government Sector Identifying Strategic Research Issues Budgeting Accounting Reporting in Government Sectors Public Sector Accounting Principles Practices Figure 2: Mapping the Literature Review The Public Sector Accounting Principles and Practices: The World Views Budgeting and Accounting Reporting in Government Sector . Innovation Cronological Events The Move to Accrual Accounting : Identifying The Research Gaps The move from the cash basis to the accrual basis of accounting in the Australian Public Sector (APS) was a key element of the New Public Management (NPM) reform program and an event of historical significance (Davis, 2010). One of the most crucial aspects of New Public Management (NPM) was the wave of reforms in financial information systems. These changes are an essential element in improving the management and decision-making of government institutions, which is also called New Public Financial Management (NPFM) (Guthrie et al., 1999). The cornerstone of reforming financial information systems is the introduction of accrual accounting in the public sector, at the expense of traditional cash accounting systems (Lapsley, 1999). Several governments have been adopting and implementing accrual accounting systems Over the last 20 years, there have been increasing calls for the government and public sector organization to move to accrual based accounting and adopt private-sector style financial statements (Wynne, 2004). Traditionally, cash accounting in public sector focused on the control of expenditure. The reform of the public sector has changed the traditional role of accounting to one that is focused on accountability and the efficient allocation of resources. This implies that accounting should concentrate upon outputs, performance measurement, efficiency, cost saving, productivity and performance measurement (Hoque and Moll, 2001; Broadbent and Guthrie, 1992). This in turn requires that new accounting technologies be employed such as planning program budgeting, accrual accounting, performance indicators and annual reporting mechanism (Hoque and Moll, 2001). Accrual accounting if being adopted in public sector, provides a better quality of information and a better way of discharging accountability among the public sector managers. Many countries like Australia, New Zealand and Canada have fully implemented? this accounting reform in their government accounting. As for Malaysian context, according to Abdul Samad (2001), by looking at the experiences of the countries that had undergone reformation in the public sector, it could be concluded that the major demand for the push to accrual accounting is the growing demand for a greater transparency and better performances of the government sector and the companies controlled by the government. Public Sector Accounting : Some International Evidence Governments and Public Sector Entities (PSEs) of the developed part of the world which were once using Cash-Basis of Accounting are now rapidly moving towards Accrual-Based Accounting System. Some of these countries have not only implemented the full Accrual-Based Accounting but have also adopted International Public Sector Accounting Standards (IPSASs) for compilation of government accounts and financial reporting. Status of implementation of Accrual-Based Accounting and adoption of IPSASs by the Governments is as under: à ¢Ã¢â€š ¬Ã‚ ¢ Australia (State, Federal and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Canada (State, Federal and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Finland (Government agencies and whole of Government) à ¢Ã¢â€š ¬Ã‚ ¢ France (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Germany (Some Government Organizations) à ¢Ã¢â€š ¬Ã‚ ¢ Ireland (Pilot Project For Selected Government Departments) à ¢Ã¢â€š ¬Ã‚ ¢ Italy (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Malaysia (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Netherlands (Government agencies and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ New Zealand (National and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Sweden (Central Government agencies and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Switzerland (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Tanzania (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ United Kingdom (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ USA (Federal Government) Source: South Asian Federation Of Accountants, 2006 Comparative analysis of the governmental financial information systems: International Evidence Source: Christiaens et. al., (2010) Accrual vs Cash Cash accounting requires the record of inflows and outflows of cash. Accrual accounting as defined by Federal Accounting Standards Advisory Board, the recognition of the financial effects of transactions, events and circumstances in the period(s) when (they) occur, regardless of when cash is received or paid. It also requires revenue to be recognized in the period in which economic benefits can be measured reliably. Like wise, expenses are recognized when the consumption of goods is capable of reliable measurement (Hoque and Moll, 2001). Table 2: An Overview of Cash Accounting vs. Accrual Accounting systems Basis of comparison Cash Accounting Accrual Accounting Full knowledge of all payment flows Only cash transactions Complete financial overview possible Time of booking Recognizes transactions and economic events only when cash is received or paid Recognizes transactions and economic events when they occur Management of Assets and Resources No single accounts for assets and resources Full knowledge on the value of resources and assets Depreciations, reserves, revenue, expenses Not possible Resource consumption and the wear and tear of resources is displayed Cost and results accounting No knowledge of costs by specific cost centres or service products since the linkage between source and application of funds is missing; no matching of revenues and expenses Full knowledge of true costs by specific cost centres and products Source: Adapted from Athukorala, S. Reid, B. (2003) The main advantage of the cash system is simplicity, objectivity and the need to assess the compliance with cash budgets. However there are limitations like the system does not disclosed a true financial and economic position of the entity, no performance indicator and information on cost of services provided available for performance evaluation and control purpose (Montesinos and Bargues, 1996). In addition, the cashbased system also does not provide sufficient information to assess the government financial requirements like cash and revenue requirement to pay for past debts as well as future services, besides fail to provide the government complete information on all that they owe (Hillier, 1996). Advantages of accrual accounting in government A number of researchers argue that cash based financial system and accrual accounting is both useful, however financial reports based on accrual accounting has its own advantages and significance to the modern government. Accrual accounting in government provides better quality financial information, more comprehensive and increase efficiency. This allows a better way of discharging accountability (Abdul Samad, 2001; Sutcliffe, 2001; Hoque and Moll, 2001; Wynne, 2004) by extending the assessment of financial performance beyond the application of cash (OECD, 1993) and supports a better decision making by internal management (OECD, 1993; Sutcliffe, 2001) by providing information on the full cost of operations and the resources used to deliver services to the public (Hoque and Moll, 2001). Reasons for not adopting accrual accountinga Panel A: Local governments Panel B: Central governments Balance sheets and profit/loss calculations are of less importance in the public sector Cash accounting systems are better complement to budgetary accounting systems Accounting reform would lead to considerable costs The current cash accounting system meets all requirements A cash based system fits the characteristics of a public sector organization The accounting system has only just been changed to a modified cash accounting system Local governments resist accounting reform Some public sector efforts cannot be accounted for Former accounting reforms have shown significant implementation problems Accrual accounting has limited potential to support political decision-making aMultiple reasons simultaneously possible. Source: Adapted from Wynne, 2004. Comprehensive Analysis of Accrual Based Accounting in Government Sector Advantages Disadvantages Risk Essential Pre-Conditions Accrual based financial accounts have more information than cash based accounts and have a greater focus on outputs rather than just inputs The information available from accrula based accounts facilitates a better quality of management and decision making, including in the case of allocation of resources. It enables comparisons of full cost of services with the costs of the provision of those services by the private and voluntary sector. It provides greater comparability of management performance results which are not affected by the timing of cash payments and receipts and which information about fixed and current assets and liabilities. It designed to measures profit, a concept which is meaningless in the public sector, where surpluses can arise from the failure to provide agreed services. Maintenance of public asets is mopre important than providing information on their value. It takes budgetary control away from finance staff, as they decide when cash is paid, but non-financial managers and suppliers decide when invoices are issued. It does not appear to have ensured adequate costing system. It has not been wiodely used by other countries. Cash-based accounting is comparatively simple and abjective. Its complexity may mean that there is less surveillance by Parliment and so the government is less accountable. It requires greater professional judgement by both the preparers and auditors of government accounts. Loss of financial control with the introduction of a more complex system. Diversion of resources from more productive reforms. The possibility of government accounting being bought into dispute if accrual accounting fails. The possibility that international accounting standards could be applied with no real understanding of issues involved. The gaps in the standards not being properly addressed. Decision on accounting treatements being made on political grounds. The external auditor being unable to prevent politically-based amendments to the accounts. An adequate timescale and budget not being allowed for the change. The IT systems not being adequate. The process of financial management and expenditure control being made more difficult. Accounting issued to be agreed before accrual absed accounting can be introduced; Taxation revenues Depreciations Approaches to the recorgnition of assets Military assets Infrastructure assers Natural resources Acceptance for change Participation of the accountancy and other profeessions Joint development of accounting standards Support of the government auditors Comprenensive management trainning; Understanding of concepts underlying accrual accounting in budgeting and financial reporting. An appropriate culture approach A robust audit process No corruption A recognition of the time needed for change. An IT capacity. A willingness to use incentives and penalties. That the accrual based approach is part of a process of reform. Source: Summarised from Wynne, 2004 The Research Focus : Local Government Accounting in Malaysia Local Government (LG) accounting has attracted the attention of some members of the academic and professional community since the end of the 19th, early 20th century (e.g. Cooke, 1887; Cleveland, 1909; Metz, 1909; Walker, 1923; Morey, 1933, 1934; Welcker, 1934) as cited in Sargiacomo and Gomes (2010). A LG can be defined as the government of a town, city, county, or region at a local level by locally elected politicians. Consequently, a local government will typically only have control over their specific geographical region, and can not pass or enforce laws that will affect a wider area. Local governments can elect officials, enact taxes, and do many other things that a national government would do, just on a smaller scale. This research will be focusing on a local government accounting issues in Malaysia and taking Municipal Council of Kota Kinabalu City as the sole local government body that is to be investigated. Development of Theoritical Framework The following theoritical framework elaborates the process flows for consideration in decision making for choice of accounting systems in local government. Empirical evidence shows that there are internal and external factors that will influence the choice of cash-based or accrual-based budgeting and accounting. The choice is strategically important for local government efficiency and accountability. Cash-Based System Efficiency? Accountability?in LG Choice of Accounting Systems in LG Internal External Factors Policies Accrual-Based System The choice to move from cash-based to accrual-based accounting systems is not an easy tasks. It will involve a total change of the entire organixation accounting systems and facility supports. Thus, this ideas involve a costs. (explain further) RESEARCH METHODOLOGY This research will need to employ a combination of qualitative and quantitative research techniques to investigates and clarifies the identified research questions. Summary of the research investigations and methodologies are as tabulated below: No. Research Questions Methodology Instruments RQ_1 Understanding of accounting prnciples and practices of DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_2 Investigation of current accounting systems used by DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_3 Application of cash vs. accrual budgeting and accounting in DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_4 Will accrual accounting improves the financial performance of DBKK? Quantitative Technique Accounting Experiments comparing the effects of cash versus accrual accounting on 10 years historical financial performance. Is there any different? RQ_5 Cost-Benefits analysis and program implementation design of accrual accounting implementation in DBKK. Quantitative Technique Determinantion of costs and benefits associated with implementation of accrual-based accounting in DBKK. This research also will provide a comprehensive program implementation design for adoption of accrual-based accounting in DBKK. RESEARCH STRUCTURE [2] State the research objectives [3] Determine relevant questions [1] Define and refine the research problems [6] Interpret the results and write report [5] Collect data and perform analysis [4] Formulate relevant research hypotheses RESEARCH PLANNING Gantt Chart and Milestones GANTT CHART YEAR 1 YEAR 2 YEAR 3 2011 2012 2013 2014   ACTIVITIES/MONTHS 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 1 Initial Preparation 2 Literature Review 3 Research Design 4 Proposal Defence 5 Proposal Refinement 6 Fieldwork 7 Data Analysis 8 Documentation of Report

I Went to College :: Personal Narrative Essays

Narrative - I Went to College "Well, wish her good luck for me." I said. "Oh. It's none of it luck. She's got the Lord's blessing, and she's all right with that. There's no luck involved." I muttered a reply and walked away. Grandmothers. You just can't say anything to shake their confidence in their grandchildren. This one was trying to get to band camp by selling her artwork. It was clearly work by a fourteen-year-old, but it showed talent and promise. At five dollars a print, it wasn't too expensive. Of course, I can get a print of Escher for five dollars. She clearly likes flowers, that's for sure. She must have painted these in art class; there is a definite progression in her skill. The lumpily-colored frog looks pretty sad, but the lighthouse painting displays detail and careful effort in the lighting. Oh. there's her picture. Nice smile. This average-looking fourteen year old girl expects to pay for band camp by selling five dollar prints of amateur artwork. Wow. They were out of prints of several paintings already. If I wanted one that wasn't in the box, I could special order one. Five dollars. She plays multiple band instruments, with names Grandma doesn't remember. Talent and promise. I know what those are. I once showed talent and promise, back when I was fourteen. I played the trumpet, but I never went to band camp. I was too busy cultivating my stage magic and juggling skills, showing first hints of competence in computer programming, and letting go of my obesity through rigorous physical exercise. I wonder what my Grandma said back then. There was a time that I said "opportunity is my currency." Although I started out at a hardware store, I picked up a few programming jobs, started an Internet publication, and began and independent consultant programming job. Talent was my middle name, and Promise was the name of the pen I signed it with. I was going to live comfortably, maybe even have enough money to help my brother out; his medical costs are very high. I joined a local community band. She wants to become a forensic scientist. There you go, folks. Kids watch a television show about forensic scientists, and suddenly everyone wants to lead the exciting life of sorting through the physical remains of dead people and writing reports about it. On the other hand, maybe she can use her future skills to figure out what ever happened to me; by the time she graduates, I might well be dead.