Negative Effects of Adoption of International Financial Reporting Standards Essay Example

Negative Effects of Adoption of International Financial Reporting Standards Essay The international accounting standards board (IASB) has replaced the international accounting standards committee (IASC) in 2001 and at the same time many standards of IFRS come from the International Accounting Standards which issued by IASC. After the new standards announce, the uptrend of globalisation has pushed more and more countries on their ways of adopting the international accounting standards. The drive for IASB is a British initiative and London is the headquarters for the IASB. Natural expectation would be that at least the British business will support a British initiative. The adoption of international accounting standards required GAAP used by the UK to ensure the consistency with the IASB’s IFRS. However, a concern is that there are substantial differences among different countries in implementation of IFRS and the notion that uniform standards will produce uniform financial reporting will cause some problems in the practical operation of accounting. As stated in the case the IASB is facing serious challenges from its home front. This essay focuses on the discussion of impacts of the adoption of IFRS, such as effects of fair value accounting, which will be analyzed and clarified. eywords: International Accounting Standard Board (IASB); International Financial Reporting Standard (IFRS); Fair Value Accounting; Scientific Approach; Naturalistic Approach; Normative Theory; Positive theory. Introduction In recently years, as the rapid increase of global economic, the competition between the international businesses is getting more and more furious. A large number of countries try to find a way to be more competitive, so the multinational trading businesses are largely developed. We will write a custom essay sample on Negative Effects of Adoption of International Financial Reporting Standards specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Negative Effects of Adoption of International Financial Reporting Standards specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Negative Effects of Adoption of International Financial Reporting Standards specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Even though the businesses can get much commercial opportunities from the international trading, the difference of the accounting standards between the multinational businesses is a big problem, such as, the issue of selection of the accounting standards of AstraZeneca, which possess businesses all over the world. What accounting standards should the corporations beyond the UK adopt? Do they use the standards of other countries where business operation is located or employee the British standards. It is difficult to make this decision. If using British standards, the performance of business presented by the financial statement is not easy to estimate, because different standards cause difficulties to be understood by international markets. Such a situation could probably result in money-costing and time consuming. Therefore, some countries have adopted actively the international financial standards to solve this problem. Over 100 countries worldwide use international accounting standards on either a compulsory or on a permitted basis and more countries are expected to follow in the near future (Gannon and Ashwal, 2004). IFRS have been accepted or recommended on a variety of industries of many countries. To comply with EU legislation, all the EU companies have been required to present financial accounts for accounting period from 1 January 2005 in accordance with IFRS. This essay will measure the impact of the adoption of IFRS in the UK. Specifically, it examines why the UK implement IFRSs and then the British businesses are upset with the IFRSs and object about the fair value concept. Why serious misgivings of many Australian businesses about the IFRSs will be analysed as well. The reasons that the UK have adopted IFRSs What are IFRSs? International Financial Reporting Standards (IFRSs) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS was issued between 1973 and 2001 by the board of the International Accounting Standards Committee (IASC). In April 2001 the IASB adopted all IAS and continued their development, calling the new standards IFRS (Wikipedia 2008). Why would the UK adopted IFRSs? The reasons of such standards application are multifold. The first reason why the UK would adopted IFRSs is that the headquarters of IASB which issued the IFRSs is located in London UK and IASB is a British institution. Natural expectation would be that at least the British business will support a British initiative. In order to supporting the British institution, the UK companies firstly adopted IFRSs. The adoption of international accounting standards required GAAP used by the UK to ensure the consistency with the IASB’s IFRS. The second reason is that adoption of IFRSs could potentially lead to a more transparent and lower-cost global capital market. The UK might think that from aspect of accountant practice implementing IFRS could bring the benefit of reducing capital costs. As known the UK is a key capital of finances all over the world and with rapid development of global finance markets and requirement of international accordant accounting standards force accounting to be internationalization. Another reason is that in an era of globalization, the adoption of such IFRSs is increasingly desirable as it can provide greater comparability, consistency and transparency of financial information across countries and offer other benefits for investors, companies and capital markets. Also, Complying with such accounting standards will result in the production of financial reports that could be understood by the information users in the international markets. As Fajardo stated (2007 p57), because of better financial information, the uniform financial reports could contribute to making better decision. What is more, with adoption of IFRSs the UK unlisted companies would be easier to become listed companies in New York Stock Markets, USA. IFRSs are more suitable for Listed Company and the UK companies usually go to New York market to be listed. The USA’s financial accounting standard board (FASB), however are much stricter that under the UK’s Generally Accepted Accounting Practice (GAAP) outstanding achievement of the profit would change to the loss in the USA’s stricter standards. Implementation of IFRSs may enhance the management level of the multinational corporation in the UK as well. Accounting standards of different subsidiary company from different countries are difference which blocks interior Consolidation of Financial Statements of the multinational corporation. Why does the UK businesses upset about IASB? The reason from ethical perspective A lack of preparation results in that they do not know how IFRS would affect a company’s financial information. Most enterprises in the UK underestimate the workload required of adopting IFRSs and they have not prepared well before they implement. The complex operation of IFRS and lack of training on IFRS adoption cause their work to be chaos and confusion. Because of lack of changes to their forecast models and valuation methods they cannot accomplish financial performance required by IFRS punctually. A lack of communication on implications of IFRS let adoption of IFRS be more difficulty as well. Furthermore, some more professional problems need to have high technical knowledge; otherwise it is hard to be addressed. What is more, IASB reject the criticism of issues of adoption of IFRSs occurred, such as the use of fair value accounting, they just admitted that standard-setters have no success in companies objected IFRSs. The reason from technical perspective The UK business community has serious objections to adoption of IFRS in the case where there are some issues pointed out as follows. Issue 1: Implementation of IFRS 3 is used to ensure that company accounts were generally more transparent and specifically provided more useful information. Since the end of 2005 in the UK in force adoption of IFRS 3, however was failed. A combination of failing to apply IFRS 3 properly without explanations of its limitations really means that many annual reports and accounts fail to give more transparency on business combinations; in fact, many of the reports are limited, distorted and confused. Issue 2: The use of fair value accounting requires revaluating asset and liability which is used to measure performance of income under IFRSs. Financial statements may exhibit higher volatility under IFRS than under other accounting policies. The increased use of fair-value accounting of IAS 39 might create â€Å"artificial volatility. † Revaluation of asset and liability is intrinsically more volatile than previously permitted historical cost measures. Many companies were concerned about this mismatch as it creates accounting earnings volatility that the underlying performance of business is underestimated. Issue 3: The complex new standards require greater disclosure of a range of items, such as derivatives and employee stock option, pension fund deficits and off-balance-sheet finance. IFRSs required more information of numbers to be disclosed. Those required information mainly come from aspects of financial instruments and taxation. For example, IAS 1, presentation of financial statements (Deloitte Touche Tohmatsu 2008), emphasizes the disclosures of staff costs, as well as IAS 24, related party disclosures (Deloitte Touche Tohmatsu 2008), requires share-based payments of employee benefits for key management personnel to be disclosed. Director’s salary is specified disclosures by the Companies Act. The listed rules require listed companies to make other disclosures, such as the remuneration of directors and the highest paid employees. However, so much disclosure cannot contribute managers more useful information to make better decision. So such complex standards cause problem of understanding of the reported numbers and communication to be undermined. Requirements of a mast of disclosure cause understanding problems result in time-consuming and money-wasting as well. Issue 4: IFRSs have caused a debate in the issues of employee stock option schemes. Some heads of business think the rules would strongly affect them to attract excellent employees with ability. Under FIRS, companies are forced to deduct the cost of ordering options form earnings for the first time. This would result in sudden reductions in reported profit. As a result, employee stock options decrease to out of expected remuneration and the parts of incentive awards made up by options has fallen. Objectors of option expense have suggested that affect to profits could make attract good staff to be impossible. Issue 5: Deficits and surpluses on company pension schemes will come on balance sheet through the full implementation of the UK standard IFRS 17 ‘Retirement Benefits’. Method of valuation of pension fund also might affect to measure performance of income statement. Because of the measurement of defined benefit pension schemes at current value, the income statement may result in higher volatility under IFRS than under other accounting policies. British businesses object about fair value The 1947 Companies Act first introduced the concept of ‘true and fair view’ into British law, which was later adopted by the European Union in 1978 in its Fourth Directive as the ultimate criterion for financial reporting. This term appears to indicate an overriding concern for substance over form in the implementation of professional judgment; financial statements are evaluated not so much for their compliance with particular rules as their ability to create an overall picture of a companys financial affairs (Accounting Onion). A financial reporting standard Under GAAP in the UK is ‘true and fair’ core of standard. Undoubtedly, the use of ‘true and fair’ was significant to the British businesses. However, under IFRS the meaning of fair value is not same as the ‘fair and value’. IAS39 Financial Instruments: Recognition and Measurement defines fair value as ‘the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction’ (Deloitte Touche Tohmatsu 2008). Under IASB, fair value usually refers to buying or selling prices. ‘If it is not an active market for a financial instrument, by using a valuation technique a fair value is established by an entity†¦discounted cash flow analysis and option pricing models’, says IAS39. ‘A gain or loss shall be recognized in profit or loss. ’ That is to say, financial assets and financial liabilities would occur in income statement. So what affects would it result in? If all of share capitals are invested by company with fair value, the company has no assets and liabilities. Suppose that unexpected economic recession arises, this will cause the market to be revised downwards. As a results, the market value of the company’s financial instruments rises. When the British businesses proposed to oppose fair value accounting, Tom Jones, vice-chairman of the IASB said ‘It’s not our objective to get away from economic reality. There is nothing more real than the value of an asset today,’ and ‘the standard-setter would not back down on fair value accounting’ (AccountancyAge 2008). The fair value of an asset or a liability is that asset or liability could be bought or sold, incurred or settled in a current transaction between willing parties as quoted by Sorkin (2008), the concept of fair value accounting is correct and useful, but the application is problematic during periods of crisis. It is another one of those unintended consequences of making a rule thats supposed to be good that turns out the other way. If available, a quoted market price in an active market is the best evidence of fair value and should be used as the basis for the measurement. However, in many circumstances, quoted market prices are unavailable. As a result, difficulties occur when making estimates of fair value. Due to characteristic of valuate of fair value accounting and the volatility created by fair value in reported profits as stated above, it is reasonably objected by the UK businesses. Support the British business opposition to IFRSs Now I could cite an empirical evidence to support the UK businesses’ to oppose to IFRSs. According to KPMG (2008), assessment of the effects of adoption of IFRSs was done about the insurance industry by KMPG in 2006 in the UK. They selected random 47 insurers to conduct the survey which represented that those surveyed insurers have done to covert work to IFRSs but little benefit is gained from effort. It is worth to be considered about the issues which are point out by respondents, including ? because of technical complexities, adopting IFRSs have risen the risk of financial reporting and as implementing, it take up too much management time. ? Too much additional information is required to be disclosed and it is waste time and waste money. ? It is not useful to view financial statements as a means of performance of communication and explanation. Only a fifth of respondents thought that the financial reports gave them better information of their business to make decision. ? implementation of IFRSs cannot bring widely accepted benefits and a majority of respondents believed that it was less comparability and transparency. By the mass of dissatisfactory results to IFRSs of this survey, thereby, it is reasonab le to support the British business to opposite IFRSs Australia misgiving about their prospect of the IFRSs Australia enthusiastically supported IFRSs in 2005, too. Although, without doubt, the adoption of IFRSs will definitely bring benefits to Australia, the adoption faces doubts and concerns as well. In Australia criticism of IFRSs mainly came from financial services companies, especially bank industry. According to some observers, adoption of IFRSs could not ensure the stability of financial performance. IAS 39 was opposed by many banks. Reasonably, it was threatening to bank practices and business models that were common in Australia, such as long-term fixed-rate retail loans, specific savings accounts with attached options. As Veron (2007 p45)stated, according to this point of view, the volatility of earnings was created by ‘fair value’ accounting, especially when applied to financial instruments, and it was impossible to include cautionary provisions of a bank’s balance sheet if they had no relationship to a exactly identified risk and in the financial system had the potential of increasing systemic risk. If a clearer distinction, however, was drawn than had been the case in the past between the information demands of investors and those of prudential supervisors, it had much less acute to this risk (Borio Walton, 2006). Furthermore, there was a recent example which is about better information and more and more cross-border comparability on the use of financial derivatives. It therefore was impossible to be sustained in the use of IFRS in the financial statements of banks which would result in insuperable incompatibilities with the objectives of financial supervision. As evidence about the issues of adopting in bank above, Australia is reasonable to misgive about their prospect of the IFRSs. Excluding the example above there are other serious misgivings about IFRSs which are enough to let Australian businesses worry about their prospect. Scientific arguments and naturalistic arguments Now it is time to analyse that the complaints in the case against adopting the IFRSs are scientific or naturalistic in approach. As we known, scientific approach uses highly structured approach to form a theory, and this is the approach that is used by most researchers. It is based on facts and evidences. In this case there are several scientific arguments, such as the effects of fair value about volatility on reported profits, the effects of employee stock options and pension fund deficits. Naturalistic approach focuses on gaining knowledge of accounting in its natural setting and aims at solving individual problems which may be firm specific. It is based on emotions or sentiments. Naturalistic arguments in this case are that why the new standards are more complex and require disclose much other information, and why they are making accounts more opaque and less useful. Normative theory or positive theory So let’s think about what roles positive theory and normative theory play respectively in resolving those issues described in the case. Normative accounting theory From the point of view of Godfrey et al. 2006, p6-8), normative theories adopt an objective (ideal) stance and then specify the means of achieving the stated objective. They provide prescriptions for what should occur to achieve their stated objective. The fact that the normative theories were based on value judgements increased dissatisfaction with the normative approach as it became clear that it was difficult, and probably impossible, to obtain general acceptance of any particular normative accounting theory. The normative approach concentrates on policy recommendations and what should be done to achieve a better outcome. IFRSs ’ fair value accounting is a normative outcome. It prescribes what should be done about fair value by accounting of businesses. The standards-setters use logical deduction to set the contents of fair value accounting and response the debate about fair value. It plays a role of prescriptive and designator about fair value accounting. Positive accounting theory As Watts and Zimmerman (1986, p. 7) stated that positive accounting theory is concerned with explaining accounting practice. It is designed to explain and predict which firms will and which firms will not use a particular accounting method†¦but it says nothing as to which method a firm should use. Some positive researches provide good evidence of the impacts of the IFRSs. For example, during practising fair value accounting, the positive theory is used to describe that the businesses use their former experience about how to record value of assets and liabilities to identify what they are doing. According to the positive accounting approach, they are conscious that fair value does not address their assets and liabilities as better as before. The solutions of practising fair value are related to the actual requirements of the business. Positive accounting theory is an approach to solving the problem of fair value accounting, not just to prescribing what should be done. The positive research provides good evidence to descript or predict which way is better to address their assets and liabilities in account. The positive approach also is mainly concerned with explaining the reasons for current practice about fair value accounting. The positive accounting theory plays a role of explanation and forecast of what is currently accepted practice of fair value accounting in this case and the process of accounting researches being out of value judge. Conclusion Introduction of the IFRSs is to the goal of a single set of global accounting standards to make accounts more comparable and transparent. The UK and Australia enthusiastically adopt. With the implication of the IFRSs, even though benefits exist, the negative effects from the adoption must be recognised, such as fair value of IAS 39 cause volatility of profits, high disclosure requirement, and more complex operation, failure of the adoption of IFRS 3 making accounts more opaque and less useful.

Leadership and Change Management Research

Leadership and Change Management Research Free Online Research Papers Introduction The ability to change and flexibility are important for the success of any organization. By using change models, businesses can assess the necessity for changes within their organization. Some of the changes that a business makes depend on the strategic plan, personalities of the employees, and the leadership styles that the employee’s personalities require. Our team has been asked to examine the differences in change models, leadership styles, challenges with change, and success factors of multiple organizations. By doing so our team can gain a better understanding of what models are appropriate to the organizations and how critical those models are to the organizations’ success. General Electric and Chrysler – Tawana Keels General Electric At the time, Jack Welch became CEO of General Electric the companies market value was $13 billion dollars, in 2000 when Jack Welch stepped down as CEO, market value was over $500 billion dollars, GE had became the most valuable company in the entire world (General Electric, 2010). When Jack became CEO, he attracted plenty of attention, although he was known for being a transformational leader, he was also known for being direct and abrasive, this much different from his predecessor (Business Week, 2004). Although he did not have a master plan for restructuring GE, he had a vision of what he wanted the company to be. Like CrysTel CEO, Jack Welch knew his company had to be flexible and adapt to constant change. Additionally, he knew the company would need a complete restructuring and a dismantling of the bureaucracy that existed within GE. But the concept of change would not be completely accepting by the staff at GE. Similar to CrysTel, Jack Welch encountered a great deal of resistance to change. According to our class material, resistance to change is an emotional response to actual or imagined threats to an established work routine (Kreitner Kinicki, 2004). Unfortunately, not all people have positive responses to change. Resistance to change is by fear, lack of trust, and unwillingness to discover new ideas. Implementing his vision would not be easy; his response to this issue would be swift and aggressive. He would initially sell off many unprofitable business lines and began trimming GE from â€Å"top down.† Second he would introduce the Work Out concept, a results-focused approach to solving problems (Business Week, 2004). Last, he would implement a quality program, which would process efficient first-class products. Although his response was swift and aggressive, they would put GE in an excellent position. However, during his first tenure, Jack would conduct mass lay-offs, more than 100,000 workers (25%) of the workforce would lose their jobs (Business Week, 2004). The outcome would garner many critics. Although his management strategy tends to more controversial, his contribution to General Electric will never be disputed. Chrysler America has been in worst economic situation since the Great Depression of the 1930s. Most businesses in America have seen a steep decline in consumer spending, which has had a considerable affect on the bottom line. The decline in consumer spending coupled with an increase in competition, consumers demand for innovative and economical solution to everyday life – businesses have been forced to change how they conduct business. This is the common issue for both CrysTel Communications and Chrysler Corporation are facing. CrysTel and Chrysler companies are finding that external forces are requiring them to be flexible and adapt to frequent change. Both must reexamine their organizational structure and implement new programs that will make them competitive to increase revenue and sales. Both have to be flexible and adapt to continuous change. Similar to CrysTel, the last two years the Chrysler Corporation has seen a consistent decrease in sales. To respond, the automaker under went a total restructuring, from hiring a new CEO, developing more fuel-efficient vehicles, to selling off its unprofitable assets, and terminating dealership agreements with 25% of its dealerships. However, this would prove not to be enough, to increase sales. In 2007 total American sales were down 3.1%, but the situation would prove to grow worse, the following year sales were down 30% (New York Times, 2009) Chrysler executives realized that the company would need financial help stay in business. To aid Chrysler in continuing their operations, the federal government loaned the company almost seven billion dollars (Voice of America, 2009) During the spring of last year, the Chrysler Corporation filed for Chapter 11 bankruptcy protection coincidently, the CEO announced he would leave as once the bankruptcy was over (Voice of America, 2009) Additionally, Chrysler would receive more funding from the US Government, more than one billion to be exact. For Chrysler, the following year would be even worse, in 2009 sales dip below one million – the worst sales figures in almost 50 years. During this transition, Chrysler hired a new CEO Sergio Marchionne – for 2010 he says his goal is to sale 1.1 million cars (USA Today, 2010). Palos and South Deering Supply Corporation – Debra Newcombe Palos Palos is a medium-sized, well-established manufacturing company that has six plants nationwide and approximately 4700 employees. Palos (fictitiously named because of the three-year involvement with the program) has agreed to involve its management and employees in a Management by Objectives (MBO) program to determine if the company has sufficient job satisfaction levels. The MBO survey done on Palos is the same MBO implemented with Purex Corporation with favorable results including better communication and understanding of the company’s goals (Donnelly, Ivancevich, Lyon, 1970). The personnel manager handled every aspect of the MBO at Palos, but before initiating the program a questionnaire referred to as the Porter job satisfaction instrument was distributed to the managers. After finishing the questionnaire, the initial findings for the long-term goals were formally documented and given to all levels of management. Long-term goals are important in determining â€Å"what the company would like to become† (Kinicki Kreitner, 2003, p. 92). After the company’s long-term goals were set, each department determined the short-term goals and submitted those plans to the personnel department. Short-term goals are important in an organization because they lay the foundation for the long-term goals. Then the managers set one-year goals and distributed copies to supervisors and subordinates for their review. Goal-setting has always been important in organizations to determine if employees are motivated and have a sense of job satisfaction. However, unlike CrysTel, whose surveys were geared toward all personnel, Palos presented surveys to management only. This type of leadership style is defined as directive leadership, in which employees are not involved with decisions and company goals. CrysTel’s management is defined as a servant-leader type relationship with subordinates because of the company’s involvement with the company’s long-term, short-term goals, and job satisfaction surveys. The differences in leadership styles between CrysTel and Palo’s is that CrysTel empowers all employees to make decisions about goals and needs, Palos does not. At the time of the survey, the challenges with Palos are the negative feedback for the implementation of additional paperwork the new goals set forth. The future challenges for Palos management is to teach them to become leaders versus managers, empower employees, and develop teams to reach short and long-term goals. South Deering Supply Corporation Like Palos, South Deering (whose real company name was also withheld) is a medium-sized, well-established organization with about 4,000 employees. Unlike Palos, South Deering has only one plant in a small Midwestern town. South Deering agreed to perform the MBO on its employees and also chose to use management as a catalyst for this study. South Deering chose top managers to teach the philosophies of the study to the other employees (Donnelly, Ivancevich, Lyon, 1970). South Deering’s approach to the MBO mirrored that of Palos with the long and short-range goals implemented by the managers. The exceptions to the similarity were that the goals at South Deering were submitted to a committee for review and the evaluation of goal attainment was done every three months instead of annually. As with Palos, the management at South Deering were directive as well, but the outcome of the results were different with South Deering as it boasted more positive results in employee needs satisfaction. The study infers the difference between the outcomes at Palos and South Deering is the involvement at South Deering with the top managers in goal-setting rather than the personnel manager used at Palos. Personnel managers are far less apt to express the results of goals in a quantifiable measurement than top managers. Another positive outcome in the study referred to the shorter frequency of review on the goals as a contributing factor to the MBO’s success. Palos and South Deering Supply Corporation Synopsis’s Like CrysTel, Palos and South Deering’s employees had low levels of job satisfaction, which prompted the need for the MBO’s implementation. CrysTel’s employees were more involved in the survey process than Palos and South Deering, which enabled CrysTel to empower its employees and teams to set specific goals and create motivation. Palos and South Deering could learn by benchmarking CrysTel’s methods to increase employee satisfaction and motivate employees through goal-setting and education. The feedback process showed significant improvements for both Palos and South Deering after the MBO was implemented. Although issues still existed, both companies had a solid base for which to put motivational theories to work. Using the Expectancy Theory of Motivation, both Palos and South Deering management would benefit from involving themselves in communicating standards to the employees, provide valid performance ratings, and set rewards accordingly. By implementing these steps, management could promote a positive work environment and insure future motivational goal setting participation. The leadership styles for Palos and South Deering should better suit the new MBO objectives. Because of Palos and South Deering’s former objectives, the directive style worked well for the employees; however, the new objectives promote the need for a more charismatic leadership style, which managers can use to motivate employees to be more involved in goal-oriented activities. In addition to the charismatic leadership style, Palos and South Deering could also benefit from the transactional leadership style for their management to promote a better relationship between the employees and management, something that either company has been able to achieve in the past. CrysTel was able to implement leadership changes within their organization from high structure – low consideration leadership to total employee empowerment within the teams. Ford Motor Company and General Motors – Donna Ray CrysTel has strong top executives, but its departmental leadership skills especially in the Marketing and Sales departments need to improve. With transformational leadership providing timely feedback and motivation in these departments, CrysTel will be able to adjust better its changing market conditions and provide smoother transitions during these times of change. Ford Motor Company In 2000 Ford Motor Company wanted to develop and improve their leadership skills and become more consumers friendly. Fords 2000 Corporate Citizen Report Chairman, William Clay Floyd, said the difference between a good and an excellent company is: A good company provides quality goods and services; an excellent one provides excellent goods and services and attempts to make the world a better place (Friedman, 2001). Ford began to look for ways to transform into a consumer focused company as a means of guaranteeing long-term financial success, and Ford understood this transformation would require leadership. Ford decided to develop the Leadership Development Center that offered a sequence of leadership programs that focus more on Fords core principles. Ford’s leadership programs created training for the development of transformational leaders through action learning, like Quantum Idea Projects (QIP) that promote critical and creative thinking, e-tools like the Internet and e-mail, incorporate work and life, and create business contact financially and organizationally (Friedman). This approach is what Ford identifies as total leadership. Over the course of these trainings through the Learning Development Center, members who worked with Quantum Idea Projects have developed effectively 600 projects with major business contacts, and a Ford’s current Supplier and Business Leadership project has seen $300 in profit for each vehicle (Friedman, 2001). The main focus of Ford’s Leadership Development Center is to build leaders with a consumer mindset, to incorporate full leadership, and to strengthen business alliances and be open to new ideas. Key Findings CrysTel could gain ideas from Ford by considering a leadership development program. CrysTel has come across constant changes in the unstable telecommunications market, and it will need quality leadership in its Marketing and Sales departments to supervise and grow with these changes. Leaders change his or her company through their vision, communication, and ability to build commitment (McShane Von Glinow, 2004). Alternative Solutions Although CrysTel presently has good upper management leaders; a leadership development program could be develop to help improve leadership styles and skills in its Marketing and Sales departments and direct the development of training programs centered on CrysTels core principles and a changing culture. General Motors The Service Parts Operations (SPO) of General Motors is in charge of ensuring GM dealers, distributors, and vendors have the correct part at the right time at the correct price (Davis, Lucas, Marcotte, 1998). Although SPO employees gave an account of strong financial performances and output, the divisions general manager, Bill Lovejoy, learned that the SPO division was not meeting its customers needs. Lovejoy believed that the next level of productivity could be accomplish with the evaluation of leadership style and managerial skills, and so Lovejoy hired Design Dimensions International (DDI) to evaluate desired management competencies, perform the training, and offer individual coaching (Davis, Lucas, Marcotte, 1998). The evaluation was executed over a two-day period on a direct group of managers, clerks, and supervisors. After evaluations were performed each employee developed a training plan with his or her DDI coach who focused on management simulations and skills like developing accountability, communication, and customer relations. Training assessments and follow-ups are an ongoing process. The data result from the pilot group was compare to those of a controlled group and the results were remarkable. First, the pilot group saw major improvements with role clearness and personal influence, available resources, and the use of personal skills and acknowledgment. The performance ratings for the pilot employees outweighed those of the control group in areas: schedule achievement, excellence, production, health and safety, and absenteeism. The productivity improvement resulted in nearly $4.4 million savings to the operating budget (Davis, Lucas, Marcotte, 1998). Key Findings CrysTel could benefit from the works of an outside group who could assess their current leadership proficiencies. Proficiencies cover a broad range of personal characteristics like knowledge, skills, abilities, and values (McShane Von Glinow, 2004). Improved leadership will help CrysTel build a culture that can sustain continual change. Alternative Solutions If the budget allows, CrysTel could employ one or two consultants to evaluate leadership proficiencies and develop personalized training programs that center on communication, and adjust to change. Department of Health and JC Penney – Tamira Summers Department of Health Technology, size and strategy increased in ways that decreased positive attitudes and caused resistance for the WIC program within the organization. Although new technology is important, the state continues to work in a DOS system. The strategy is serves clients more efficiently and quickly to reach more of the public that needs the service. Later as statistic reviews are discussed and shared with corporate and county departments, will help solidify the cost, use, and contract of the software. Looking at new technology advances will takes retraining for new comers not familiar with DOS programs or have not used DOS in years. As the state contracts with different vendors for functional software that assists various programs with doing daily job duties, the use of it is exciting. Workers can work faster and provide services more proficiently. On the other hand, as the new programs are used more often, the possibility of an overload can occur which may cause it to shut down more frequently. This would account for the popularity of the program, meaning it started small and became bigger and bigger. What happens is that it allows us to service the public more and the more we service our system appears not to handle the traffic well. This means that more ram, memory and all that good technology talk needs revamping. The WIC provides women, infant and children with dietary counseling to ensure they are eating healthier during pregnancy, postpartum, and the children up to age five. As clients receive counseling, many are excited about the new foods they will receive for the children but also their self. The checks have increased with numerous amounts of food and variety of foods listed, but at the same time, foods they were able to purchase either have been changed or eliminated from the program. One of the most challenging educational explanations for milk is the decrease in percentage. Many believe they should be able to have what they had before and continue to challenge Nutritional Educators saying, â€Å"My child will not drink anything other than whole milk or two percent.† Other challenges also include wanting milk that the hospital gives and the program uses another company name whose formula is compatible. It requires a medical referral to receive other brands because there is a particular reason for needing that brand. Others include simple complaints such as â€Å"the bread is hard to find† or â€Å"I waited for this formula to come in and it never did; now my check has expired.† Simple solution, go to another store and find it. Most clients are excited and share the newly imposed foods and benefits to their friends or family. JC Penney As a major chain in retail, JC Penney desire is to make shopping a pleasure and price merchandise within the general consumer budget. As a previous employee, the company sold cosmetics. These brands were sister brands some big box retailers and sought to service ethnic groups of all sorts. In addition, some lines were very European and rare to see at that time in JC Penney. As the economy changed, the cosmetic and fragrance lines were discontinued. In an effort to introduce other strategic move, the space use for accessories took over. Other departments expanded their space and were able to increase in merchandise; other areas underwent a redesign such as jewelry. Resizing other departments indicated a strategy move to increase in revenue and meet more of the consumer demands. With the missing cosmetic market, JC Penney could not compete with other major department stores such as Dillard’s, Belk’s and Parisian at that time. â€Å"Also a re-introduction of cosmet ics included the installation of Sephora inside JC Penney located in some key stores. Beginning in 2007 the store slogan changed from â€Å"It’s All Inside† to â€Å"Every Day Matters.† Many major cosmetic designers sought companies that had the look of what they wanted to sell as well as the type of clients they wanted to sell to. Looking forward, the strategic move to eliminate the department did not just vanish. After years of going without a cosmetic department, Sephora introduced itself once again as a partner with JC Penney. Desiring to compete and meet the customer request along with many other back office dealings, Sephora brought added life to the company. This strategic move was necessary for competition but also to reenter a competitive cosmetic market with the help of another prominent line that caters to a variety of cultures. Technological bases in this industry focuses on Internet telecommunication, material, and biotechnology. JCPenny’s is a giant in apparel retail; the right material is necessary and must provide a form of comfort to customers. Take for instance, the new sketcher shoes designed to help support the back and strengthen muscles in the legs, hips, and butt area. The technical design of the shoe provides a heel to toe rocking motion that guides the proper walking notion. The same is cosmetics, which the chemical balance is necessary to support the natural body’s hormonal reactors. Most current is the anti-aging serums. JC Penney realizes the market for vanity is serious and is a multibillion-dollar industry. In addition, this line of cosmetics is fun, trendy, and sophisticated meeting ages of sorts. In addition, JC Penney offers online purchasing and phone purchases. Without some of the technological advances in Internet and telecommunications, some clients would not shop at their favorite store. The company continues to grow in popularity and size. The need to build in convenient locations as well as go international is reason to adapt to change. Compare and Contrast Department of Health for Duval County technological advances are state approve. For new software and machines to come into the different sights for our division has identified the need for it. The new program implemented helps increase in speed and accuracy of serving the public, which the division caters to. Better technology in programming removes the use of a DOS system despite functions used to input information. As more and technology programs are designed to meet the functions of government programs, the use of old technology will completely disappear and eventually the state will meet more challenges with precision. JC Penney technology avenues have increased with Internet shoppers and transforming them into buyers. â€Å"In 1998, J.C. Penney launched its third channel for shopping convenience. Its Internet store has grown into one of the largest apparel and home furnishings retail sites on the Internet. Among its general merchandise peers, the on-line store has the highest rate (10.1%) of converting site visitors into buyers.† Between Internet and telecommunications, JC Penney continues to compete not just in the physical store but virtually as well. The both meet the needs of the consumer, but one lags behind in the combination of Windows and DOS programming. The move to reach the consumer is greater for JC Penney because of the technological advances and apparel industry. In order for Department of Health to reach the consumer is more challenging because the use of some technology such as the Internet is not readily available to clients, but word of mouth is an important tool relied upon to attract the clients we need. Department of Health size is based on the size of the county and the number of residents that need the program. Jacksonville, Florida is the largest county here and the number of residents is over 800,000. Our goal is to service at least 95% of the county. Many also come from neighboring counties, but they are not without their county division. Because of the size of the county, more opportunity is here to reach those in need. Surrounding counties have only one office clients can travel to. Thanks to funding and clients, the county has more offices for WIC, but also for medical attention and dental attention. JC Penney started business in 1902 and continues to thrive decades later. Almost going bankrupt, this retail leader has survived more challenges than many other departments who eventually closed its doors. In this current age, JC Penney moves forth in size and has retailer itself to meet fashion trends, refocus areas of greater need and continues to grow as a retail giant. Once introducing cosmetics and doing away with its cosmetic department, the company was able to expand in different areas meeting a different consumer demand for apparel and accessories. As the organization revisited the cosmetic industry, it reintroduced its self with a new hot and trendy cosmetic line named Sephora. This company contracted with JC Penney and increased the cliental and financial reward of this industry. One company size can focus on demographical need; the other industry can focus on a need to clothe the demographical area. It also relies on another industry that attracts clients through media, marketing, and trend. The other attracts customers through a need and not a desire. One helps feed the population and the other feeds off the population. This may be an unfair analysis, but respectively true to its industry. The Department of Health strategy is based on grants through the United States Government. Identifying and analyzing the needs of the public, there is a strategic analysis that shows the state why requests are in need. Statistics such as infant mortality, obesity, doctor visits and so on indicate why new programs or increase funding for existing programs are in need. Forecasting for the future to reach a percentage of customers will set forth other strategies that will continue to offer help to those in need. JC Penney strategy is trend focus. To remain competitive and meet consumer desires, the company relies of buyers and designers to set forth the next wave of colors, materials, cuts, chemical serums and technology use to help set the stage for upcoming changes. Virtual communication has led the company to implement a new shopping habit through Internet use. Technology is the future and seeking ingenious technological outlets to meet and exceed consumer desires are all part of the ability to forecast strategic moves. Conclusion The ability to change and adapt are important in today’s organizations. Change models assist businesses in developing goal-setting skills and understanding employees. Organizations that can identify specific leadership skills among their managers can implement changes such as education and training to improve their performance as well as the performance of the employees with whom they supervise. Empowering employees with the ability to make decisions, be creative, and provide input can be a valuable asset to any organization. Our team was asked to research and assess multiple companies that have endured change and continue to be successful because of their flexibility. References Business Week (2004). Jack Welch: Management Evangelist. Retrieved from businessweek.com/magazine/content/04_43/b3905032_mz072.htm Davis, S. R., Lucas, J. H., Marcotte, D. R., (1998, April). GM links better leaders to better business. Workforce, 77(4): 62-64:66+, Retrieved February 28, 2007, from RDS Business Suite database. Donnelly, J., Ivancevich, J., and Lyon, H. A Study of The Impact of Management By Objectives On Perceived Need Satisfaction. Personnel Psychology; Summer70, Vol. 23 Issue 2, p139-151, 13p. Retrieved January 24, 2010 from http://search.ebscohost.com/login.aspx?direct=truedb=bthAN=6263059site=ehost-live Friedman, S. D., (2001, March). Leadership DNA: The Ford Motor story: Training Development, 55(3), Retrieved February 28, 2007, from RDS Business Suite database. General Electric (2010). GE Past Leaders: John F. Welch Jr., Biography. Retrieved from ge.com/company/history/bios/john_welch.html JC Penney (2009). JC Penney: Then Now. Retrieved January 24, 2010 from www.JC Penney-coupons.com Kinicki, A., Kreitner, R., 2003. Organization Behavior, Sixth Edition. New York: The McGraw-Hill Companies McShane, S. Von Glinow, M., (2004). Organizational behavior: Emerging realities for the workplace revolution (3rd ed.). New York, NY: McGraw-Hill. New York Times. (2009). A short history of Chrysler. Retrieved from nytimes.com/2009/05/01/business/01history.html USA Today. (2010). Chrysler CEO Promises Five New Models for 2010. Retrieved from http://content.usatoday.com/topics/article/Brands/Automotive/Jeep+Grand+Cherokee /0fg78aW4eq5Vd/1 Voice of America. (2009). Obama Reject GM, Chrysler Bailout Plans. Retrieved from http://www1.voanews.com/english/news/a-13-2009-03-30-voa37-68812652.htm Research Papers on Leadership and Change Management ResearchAnalysis of Ebay Expanding into AsiaThe Project Managment Office SystemTwilight of the UAWOpen Architechture a white paperIncorporating Risk and Uncertainty Factor in CapitalMarketing of Lifeboy Soap A Unilever ProductResearch Process Part OneDefinition of Export QuotasBionic Assembly System: A New Concept of SelfPETSTEL analysis of India

Information Searches Research Paper Example | Topics and Well Written Essays - 1000 words - 1

Information Searches - Research Paper Example Level of involvement is used to reflect how personally important somebody is in consuming product and how much you need to make the decision. The involvement of purchasing a product varies by consumer not the product. Low involvement decisions are decisions that are made by consumers on typical products that do not pose high risk to them if they purchase those products. The consumers in this level make automatic purchase decision based on limited information they have gathered on the product. Middle involvement purchase is the in which consumers don’t rush in making purchase decisions but rather they gather information that enables them think and make appropriate decisions regarding the product. They choose the product of middle classes and not ones that are expensive in nature. High involvement purchases are that which carries a higher risk to consumer if they fail to buy the complex, with higher price tags of goods. Buyers don’t engage in in routine response when purc hasing high involvement products. The purchasing power of consumer in this level of purchase is determined by the price of the product to be purchased. Consumers in this level of purchase only consider purchasing goods of high prices or luxurious goods. Discussion Marketing action planning helps producers to market their product and services effectively. The best way to plan for your market action is by one researching about their customers so that they can understand how best their products and services can hit the market target. The scheduling system one uses doesn’t matter as long as it is consistent and it can work better for your purchasing plan. For one to actual be successful in purchasing strategy he/she should consider the following three marketing actions: The on-going marketing ;action The one-time marketing actions The idea generation actions The on-going marketing action The on-going marketing activities are that which deals with normal day-day business actions. Examples are; Advertising, direct mail activities, writing blog posts, networking on a social network such as twitter. The main purpose of marketing actions and strategies is to result in making the required product available and can satisfy customers need and interest while making profit for those companies. The daily actions taken by the business does not give customers to find enough time to research about the products they want to acquire, but through the channel of advertisement and mailing they can have some recommended knowledge about the product he wants to consume. The one-time marketing action This is an action that is done by business on need basis. They are always carried out once in a while especially when there is a development of a new product or an introduction of a new product in the market. Example of such actions is; developing a workshop, creating a new product or service, setting up an affiliated program. This kind of action gives the customer/consumer a rough i dea but one that can be relied upon when buying the upcoming product. This action is always more appropriate to the medium level involvement purchasers who require some rough ideas about the product to be consumed. Idea generation action Is organising and scheduling some safe time for cropping new ideas that is relevant to your market and the influence of consumable products. This provides you with additional opportunities to increase your income. The action is always considered by big investors such as the real estate

A critical review of The Lion, the Witch, and the Wardrobe by C.S Essay

A critical review of The Lion, the Witch, and the Wardrobe by C.S. Lewis - Essay Example This is a direct reference to the story of Genesis which tells of the first man and woman, Adam and Eve. This referencing puts a tone of connection within the race of humanity. As Marcus Muhling put it in his book called A Theological Journey Into Narnia, â€Å"This is because in Christianity, humanity - by which is meant all people throughout history - is not just a race or a class, but an organism: all human beings are in relationship to one another.† (Muhling, p. 14) This way of classifying the four children designates them as apart from the other races of Narnia. This unifies their existence within the realm and elevates them, to a degree, to positions of exception. school associations† he could â€Å"steal past those watchful dragons† of tedious sermons and obligatory worship. By enlisting the unfettered powers of imagination, Lewis hoped to recapture the original beauty and poignancy In this way, Lewis was able to craft a story that could relate the principles of the Christian story in a way that could be easily digested by a young reader. While the biblical references could be difficult to comprehend, the fantastical one created by Lewis could be read by a child and understood, thus priming the intellectual process that could bring a deeper understanding to faith in Christ. Lucy, the heroine of the story, approaches her newfound world with innocence. She accepts what she sees and feels around her, without regard to the fantastical existence of Narnia. She exhibits faith as she walks through the wardrobe into a world that exists outside of her own world. This type of trust is indicative of the type of trust that is desired in faith for Christ. Faith is a goal should be reached without questioning the reality of the existence of God which is believed without proof through tangible evidence. and Edmund have both gone through the wardrobe to Narnia, but Peter and Susan have not been

Development of an Assessment Plan for the Howard Univ College of Article

Development of an Assessment Plan for the Howard Univ College of Liberal Arts Undergraduate Program - Article Example The mission of the Howard University College of Liberal Arts is to provide its graduates with an education that is rooted in â€Å"Pursuit of knowledge, social justice, artistic expression and intellectual freedom† (Howard University, 2013). It seeks to foster creative and critical thinking in artistic and scholarly arenas. Furthermore, it intends on providing solutions to human and social problems. Nurturing cultural diversity is part of its mission. The College intends on building responsibility towards the global community. The assessment plan will dwell on measurement of critical thinking and oral and written communication skills. Since critical thinking has been mentioned as one of the goals in the Liberal Arts College, then the analysis will openly indicate whether this goal is being achieved. Measurement of written and oral communication skills will assist in artistic expression as well as creativity, which are all cited in the College’s mission. They will contri bute towards achievement of the knowledge, intellectual freedom and social justice goals, as well. ... Technical correctness is not such a valuable trait, and using curriculum-specific tests would reinforce it. Instead of such an approach, students need to be tested on their ability to inquire and question various situations. Critical thinking, oral and written communication skills are the parameters that are most relevant to rational inquiry. 2. Tools and Instruments for assessment i) CLA CLA (Collegiate Learning Assessment) is designed to measure a range of tertiary competencies that include problem solving, written communication competencies, analytic reasoning and critical thinking. The measurement of such broad abilities makes the assessment applicable to almost all types of colleges. Furthermore, the measures cut across different disciplines. One should note that this is not an assessment of intellect or any content abilities. The test is designed in such a way that it gives students holistic tasks to which they must respond. Some of the tasks may focus on written communication while others dwell on work sample performance. Usually, those questions come from real-world scenarios such as education, policy and daily work practice. The concerned students must employ analytic and critical thinking skills in the situation. They must them communicate these decisions in proper written English and then justify their choices (Hatfield, 2009). Usually, the test is administered online and the responses to the essay-type questions will be scored online through particular software. Humans need to participate in marking the performance- type questions. However, they must have undergone thorough training so as to grade the answers on the basis of certain standards. An example of a task is the argument type assignment, which asks

Investigation into social media remarks

Investigation into social media remarks Conviction before an Investigation Takes Rights away from  both the Victims and the Accused A recent uproar at the Dalhousie Dentistry educational institution is leaving both sides of the argument feeling wronged. The controversy is based on the supposed remarks posted on a private Facebook page for a group referred to as the â€Å"Class of DDS Gentlemen† which includes 13 members. It recently came to light that some of the students have been accused of posting violently sexual remarks directed towards women on that Facebook page. Some of the comments directly reference students from that dentistry class. The editorial argues that the partial suspension is only beneficial for the culprits and in no way helps to support the victims in which the harmful sexual comments were directed towards. I support this editorial’s perspective about the way the school handled this case which illustrates a lack of consistency. The attention given to the perspective of the victims that are involved with this case is not justified but I will be critiquing the author’s rea soning and arguing that the accused students should be suspended. I will argue that not all 13 students should be reprimanded based on the information provided within this editorial as this piece illustrates a complex view of which members are truly the wrongdoers. I will also argue that a variation of classes should be offered based on the partial suspension the school has initiated to honour the idea that no suspect should be deemed guilty before a proper evaluation of all the information. The author of this editorial strongly argues that all 13 members of this Facebook page should be suspended based on what was posted on Facebook. The author clearly states. â€Å"the violent, misogynist comments posted by some of the members of the private Facebook page called â€Å"Class of DDS Gentlemen†Ã¢â‚¬  (Thestar.com). Comments referenced some female students from the class, asking â€Å"‘who would you like to hate f—k?’ — where they rated their choices. Other posts joked about using chloroform on women. In another post, a woman is shown in a bikini with a caption that says ‘Bang until stress is relieved or unconscious (girl)’† (Thestar.com). The severity of the supposed postings by some members of this class illustrates the violent sexual content illustrating the need to investigate those who posted this information. Not all 13 students should be punished if they did not all make any comments connected with this harmful content. The first thing that must be reviewed is exactly which members of the group directly posted the comments or supporting discussion that was linked to a sexually violent nature of conversation. The author’s argument that the school did not handle the situation properly is relevant, however the outcome that is proposed defies the legal system that is meant to operate in a fair and just manner. Firstly the author is correct in indicating anger that it was â€Å"nearly a month after women complained† that something was done by the school. In support of following the proper procedures of a justice system the school should have acted immediately. The author indicates that the action should have been a full suspension. The argument that is offered indicates â€Å"so far. Dalhousie has gone a long way towards balancing the rights of the accused and those of potential victims. However, it has fallen short on one important point: it should suspend the 13 men involved from classes as well as clinics† (Thestar.com). The point is not well argued as it defies the very idea of rights that entitle the accused to a fair proceeding. The school has suspended the students partially indicating a grave concern that these men are in contact with innocent patients within the clinical component of this semester. The author argues, â€Å"the partial suspension is serious. 13 fourth-year students cannot work with patients or classmates in the school’s dental clinic, a requirement for graduation this spring† (Thestar.com). The fact that the school has taken action to protect patients is a strong argument that is presented by the author. In agreeing with this opinion, the lack of attention to the female students in the class is alarming, as they have either directly or indirectly have been spoken about within a violent and sexualized context by those accused fellow classmates. The author’s concern is valid, however, I will argue that they should not be suspended from class but should be offered an independent study period while the accusations are being investigated. The first issue that is recognized within this editorial is the wrongful grouping of all members of this Facebook group as being regarded as directly involved with the accusations that are being made. The author argues that some of the members posted those comments. It is recognized that simply being a part of a group does not make everyone necessarily responsible for the deeds that may be performed by several members of that party. The author of this editorial indicates that those who are guilty of posting such degrading and violently abusive comments should be punished. This is justifiable; however, the need to ensure that those who are guilty of these very actions that are being described must be clarified. This editorial continuously calls for the suspension of all 13 men; however, this is a flawed argument. The need to act in a just manner as argued in the editorial on behalf of the victims should also be extended to those who may be in the group but may not have offered any of the negative remarks being reviewed. The recognition that there could be members of the group who may not have added comments must be acknowledged. It is important to ensure only those connected with posting those comments face the ramifications of being investigated and facing the temporary rules issued by the school during this process. The second argument offered reinforces the necessity of issuing a fair trial to ensure that both sides of this conflict are treated in a just manner. The editorial suggests for the immediate suspension from all classes of the 13 members of this Facebook group. That is unfair to the rights of those who currently have been accused of this action. The need for a fair trial is necessary before such extreme and final action can be made. That direct suspension could jeopardize the school career of these students. Should they be found innocent, or connected to foul play this represents an unfair situation for the students. The editorial indicates that the victims should be treated with respect and that a balance needs to be struck between the opposing parties. That being said the author is correct that the balance of justice should be maintained. The proposition that should be offered is a compromise between what the editorial has suggested as well as the actions that the school has taken. To suspend the students is to illustrate that they are guilty but this has not been determined as yet as the investigation is still under way. The school has already acted in a harmful manner by taking action a month after the information was brought to their attention. The suggestion is to let the accused student’s remain connected with the professors (outside of the classroom) based on the current scenario. They have paid their tuition and are entitled to be educated until this matter is fully investigated and resolved. The school feels that they should not be able to interact with clinical patients to protect those individuals should these students be found of wrongdoing. That being said, that same courtesy must be extended to the other students in the classroom. Specific females in the class were ridiculed and referenced in a sexually violent manner that is quite disturbing. Their rights must be protected as they may feel threatened and the school must act accordingly. An other example that may be used to offer a correlation to this case could be reviewed in the case of a parent who may be accessed of abuse. The children are removed from custody to ensure that they are protected while the matter is investigated. The school must also protect these female students during this time. The suggestion, however, of suspending the accused students fails to ensure the rights of those men. The editorial argues for the balance of rights to be performed within this scenario. To ensure the women are offered a fair set of rights also means the accused men should also be treated in a fair manner. Justice can only work if everyone is treated equally. If the justice system does not adhere to that model of equilibrium, then no one is safe, undermining the freedom of everyone. The editorial does not offer a sense of balance as suggested by the need for suspension as that illustrates a commentary of guilty before a trial has even begun. The women must be protected and cr eating an alternative level of study for the accused students becomes pertinent as further investigations are completed. The editorial takes a strong stance on the actions that Dalhousie has taken in light of the postings that have been made public. The necessity to be ready to properly deal with these types of concerns swiftly and justly illustrates the need to protect victims at the centre of these cases. The editorial rightfully highlights an imbalance between the victims and the suspected culprits. The flaw in this work indicates the passing of judgment before a rightful investigation has been made. Accusing all 13 men and saying they must be suspended undermines the integrity of the justice system. To use the justice system to protect these women means adhering to the rules that govern that very system. Firstly, the determination of the men who are connected to the comments should be found. Only those men should be offered another form of schooling outside of the current parameters of class lectures and clinical practice. The school’s failure to immediately address this issue is where the t ension of being perceived as flippant about the safety and well-being of the victims is recognized. One month is far too long to take action against the allegations of sexually violent comments being made against classmates. The school must set an example that they will immediately act in a fair manner to both sides to ensure that the reputation of the school is not tarnished. Suspending the students before a full investigation of the case fails to respect the justice system. The fulfillment of the guidelines that promote justice is necessary to protect these women as well as those only suspected of this crime. The responsible thing to do is to act right away and prevent any emotional turmoil, which results in the suspected students being investigated while continuing their classes in a diminished and altered capacity. The threat of sexual violence, even in a joking manner, is unethical and to combat that problem acting in an ethical and just way is necessary and can only be achieve d by fulfilling a thorough investigation and maintaining the rights of all parties at all times. Works Cited Dalhousie Should Suspend Accused Dental Students from Classes: Editorial. Thestar.com. The Star, 6 Jan. 2015. Web.

What Could Have Been... :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  As I started down the long, narrow, hallway I felt my heart beating faster and my stomach rising into my throat. With much difficulty I kept my head up and my eyes forward, trying desperately to not view inside any of the rooms to the left or right. The hospital smell was stronger then ever and every little noise seemed as loud as thunder...almost like I had two water glasses up to my ears that just echoed every sound. Suddenly I’m stopped dead in my tracks by an orderly who senses that I’m lost or at least having trouble finding whatever it is that I was looking for. She was very sweet, and we probably conversed for a good 3 minutes, but no matter how hard I try I cannot remember one word that we exchanged. It’s almost like I had a conversation with her in my sleep and the second I walked past her it was like a dream, which I was barely able to remember. Well I guess I should explain where I am and why I’m here before I continue with m y story...we’ll go back to 3 hours ago, that should catch you up to speed.   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"Shit Sean your such a dumb ass, how could you forget the tap? How the hell are we supposed to get into a keg without a fucking tap? So now what do you suppose we do...get a nail gun and poke holes through it and get the whole 30 people at our party straws? I can’t rely on you to do anything right!†   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"Jesus Kim, I’m sorry, I just forgot, kill me why don’t you...I’m sorry I’m sorry I’m sorry, what else can I say? Instead of sitting here and lecturing me about it why don’t you just get off your ass and come with me to find one?†   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"No Sean, your on your own here, that was your only job, and I think you can handle it yourself, I have a ton of stuff to get ready here at the house.†   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"Fine!†   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"Fine!†   Ã‚  Ã‚  Ã‚  Ã‚  As the door slammed I ran into the kitchen to start getting things ready for our little get together that my brother and I had been planning since our parents told us about their little trip to NYC for the weekend. The worst part about all of this is that I could have really cared less about the party, I have been in college for 2 years now, and sitting around and getting drunk really wasn’t unexplored territory.

Family Law

Family Law Essay Introduction * As societies become more diverse and complex; the law needs to reflect these changing social values in order to remain just. * State something relating to given question. * State thesis: Thus, family law is very effective/only effective to an extent in †¦ * This is due to the success of law reforms that effectively address †¦ * However, this effectiveness is hindered by the limited changes made to include same-sex marriage within current legislation. Effective] Divorce Divorce is the legal dissolution of a marriage. The Australian family law system has implemented significant law reforms that redress the matter of divorce in accordance to changing societal values. * Prior to 1974, divorces applied under the Matrimonial Causes Act 1959 were on the ground of ‘fault’, which included 14 grounds such as infidelity, cruelty and desertion; whereby one or both spouses had to admit to their wrongdoing that undermined their divorce. Such s ubmissions for divorce were perceived as socially immoral and thus those who took these actions were negatively judged by the community.* However, in 1975, a major reform to family law occurred whereby the Family Law Act 1975 (Cth) was passed and introduced ‘no fault’ divorce, where the only ground was ‘irretrievable breakdown’, which allowed couples to divorce after separation. * This idea of a 12 month separation period with the intention to divorce was established in the Tye v Tye case. Ultimately, the reform increased the accessibility of divorce and reduced the stigma attached with it. This fundamental change to divorce law was clearly a reaction to changing social values, where society has accepted that people should not be left trapped in an unhappy marriage, reinforcing the basic right to live in freedom. [Effective] Domestic violence Domestic violence has been recognised as an ongoing social issue and community-wide problem, rather than just a â₠¬Ëœprivate matter’. Hence legislative reforms have effectively reflected these changing attitudes in he community through introducing further protection for victims of domestic violence as a means of improving previous legislation. * In the 1800s, domestic violence against women was acceptable as they were under ownership of men.* Over time the legal system has overcome these injustices in order to reflect the importance of individual’s rights, through the introduction of the Crimes (Domestic and Personal Violence) Act 2007 (NSW) which amended the Crimes Act 1900 (NSW) as it provided extensive protection children and adults victims of domestic violence. Such protection predominately include Apprehended Domestic Violence Orders (ADVOs) which are an effective means in reducing the incidence of domestic violence as they are a quick, inexpensive and accessible form of protection which is supported by full weight of the criminal law if breached. * The effectiveness of ADVOs is highlighted in the article, â€Å"Girl died of starvation, neglect: doctor† (21/05/09, SMH) as this legal instrument had protected the lives of two children from suffering the same neglect as their deceased sister, at the hands of their parents. [Ineffective] Recognition of same-sex relationshipsAs society diversifies, there is an increasing acceptance of same-sex relationships; which, however is not accurately reflected within the family legislation. * Initially, there have been progressive improvements to family law including the introduction of the Property (Relationships) Legislation Amendment Act in 1999 which changed the definition of de facto relationships to non-gender specific and the Same-sex Relationships (Equal Treatment in Commonwealth Laws – General Law reform) Act 2008 removed discrimination in areas such as tax, superannuation, child support and social security. However, in 2004, the Commonwealth Government reaffirmed the traditional concept of marr iage in the Marriage Act 1961 (Cth) as the union of man and woman, which automatically forces same-sex marriage to be void in Australia.* The exclusion of same-sex marriage within family law demonstrates that there are still changes needed to be made in order to meet the injustices of current law. This demand for change is evident in the media article â€Å"Gay marriage advocates rally around nation† (12/05/12, AAP) which reports thousands of peaceful protestors across Australia rallied in support of same-sex marriage. From this article, it shows the family law’s lack of improvements from previous laws that similarly failed to meet the values of society as communities are force to take extreme measures just to voice their basic right. Therefore, the exclusion of same-sex marriages in family law deems it as highly ineffective in improving previous laws as it indicates the lack of initiative made to meet changing social values.

Demographic Information Essays - Educational Psychology, Free Essays

Demographic Information Essays - Educational Psychology, Free Essays Demographic Information Setting Chronicle A look at life today with Down Syndrome. During her 19th week of pregnancy Mary found out her baby had Down syndrome. Lauren found out 12 hours after her baby had been born that she had Down syndrome. Showed Laurens daughter Lucy in her classroom and in her house at age 9. 46 year old John, an advocate at MDSC, also lives in his apartment alone. Melissa, an intern and political junky, is now taking college classes. Christopher May of Newton, member of the council. Students Observed Lucy, John, Christopher, Melissa Disabilities Observed Down syndrome Activities Observed This video is about people with Down syndrome advocating for other people with Down syndrome. From pregnancy to full adulthood, people with Down syndrome are living longer and are living full lives and are involved even in the work force. Reflection Professionals Role I believe the Professionals in this video are not only the parents and teachers of the students with Down syndrome but those with Down syndrome themselves. Being advocates for others with their disabilities and standing up and fighting for themselves for equality makes them not only professionals but heroes in my eyes. These are people you can really look up to and learn from. Insight Gained Insight gained from this video would be people with these disabilities are living longer and fuller lives and some even on their own. Research has shown that we can now detect babies with Down syndrome while they are still in the womb, giving the parents even more time to adjust and prepare for the future of their child. Advocates of people with Down syndrome are pushing for equality and they are pushing for rights for more independence and aid. Demographic Information Setting Denver Academy Students Observed Michael (Aspergers Syndrome), Paul (ADHD), Emmy (ADD), Terrence (ADD) Disabilities Observed Aspergers Syndrome, ADHD, ADD, ADD Activities Observed At the Denver Academy they use a method called: BLIS Body- Natural Intelligence (for the athletes and dancers). Logical- Linguistic and Quantitative (for the mathematicians). Interpersonal- (for the extroverts). Spatial- (for artists, musicians and performers). The teacher also uses a ball to pass to the student that was speaking at the time. Reflection Professionals Role The professionals role as a teacher is to differentiate instruction in a way that benefits all students. This means you are flexible in how you teach. Students have options in how they take in your instruction. Remember learning profiles, establish goals and expectations and tasks, share goals with students, and be creative. Insight Gained The teachers are asking How are you smart? instead of How smart are you? We cant control students traits of: Readiness, Interests, Learning Profile and Affect. By focusing on what we can control is how we can help influence them. Understand a students diagnosis and then rewrite it. Scoring Guide Demographic Information (includes reference to course materials) (10)/10 for section Type of setting (1)1/1 Number of individuals observed (1) Type(s) of disabilities (1)1/1 Type(s) of disabilities observed (includes reference to course materials) (3)3/3 Types of activities observed (5)5/5 Reflection (10) (includes reference to course materials)10/10 for section Perspective about professionals role (includes reference to course materials) (5)5/5 Insight gained (5)5/5 Mechanics (5)5/5 Note: Up to 2 points deducted for each instance of incorrect APA style, grammar, unprofessional language, or improper use of people-first languageDeductions? None TOTAL25/25

Behavior change theory

Behavior change theory Introduction According to the article, behavioral change is very vital in the development of good health and productive outcomes. Application of behavior change theory aids in inducing change of behavior among health workers. Essentially, the application of behavior change theory depends on factors such as changing multiple behaviors and medical adherence of individuals.Advertising We will write a custom essay sample on Behavior change theory specifically for you for only $16.05 $11/page Learn More The implementation of evidence-based practices in changing the behavior of health workers is a complex task, as it depends on the ability of individuals to change their behaviors and the type of approach used. Application of behavior change theory is effective if an organization employs interventions that have their basis on past behavioral outcomes. Hence, the essay examines the validity of behavior change theory on healthcare centers, organizations, and society. Findings of the Study The study found out that the behavior change theory informs principles of positive behavior change and gives positive outcomes, which are not possible in practices that do not entail application of the theory in undertaking behavioral change programs among healthcare workers. In addition, the study established that application of designed interventions is effective when compared to the application of theoretical concepts. According to Cane, O’Connor, and Michie (2010), the application of behavior change practices greatly depends on the level of application and willingness of individuals to change their behavior. The study also revealed that some organizations do not apply the theory of behavior change effectively. For example, a study of 235 development implementation studies revealed that only 22.5% used the theories effectively (Cane, O’Connor, Michie, 2010). Hence, the findings refined and enhanced effectiveness of theoretical domain framewor k in assessing behaviors of healthcare workers. Importance of the Findings from the Study Despite poor application of the theories by some organizations, other research studies and organizations have successfully employed the theories and frameworks provided by the study. The study adopted theoretical domain framework and applied behavior change theory in healthcare systems.Advertising Looking for essay on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Moreover, the study applied behaviour change theory in elucidating how healthcare centers utilize theoretical domain framework in inducing positive behavior change among healthcare workers and the general population. For instance, in Denmark, UK, and Australia the research team applied the frameworks of behavior change theory to identify factors that facilitate or prevent successful implementation of behavior change programs. Additionally, in Australia, healthcare centers identified bottlenecks and facilitated application evidence-based principles in assessing causes of acute pains in the waist or lower back pains, and eventually gave informed solutions about the problems. Therefore, the findings from the study are very instrumental in the implementation of positive behavior change among individuals in both the healthcare centers and the society. Research Instruments, Design, and Participants The research instruments that the study employed are the questionnaires, both open and closed. Descriptive survey is the research design of the study as it entails administration of surveys among eligible participants. The eligible participants were individuals who are conversant with behavior change theory and are available in journal databases that are online. The selection was through email invitations using a membership invitation list. Out of the 101 invitations, 37 participants managed to complete the assigned tasks (19 open sort tasks and 18 closed sort tasks). Strengths and Weaknesses The strength of the study lies in the framework it employed, which is the theoretical domain framework. The framework uses a number of procedures that identify domains, establish the content of domains, and finalize the domain labels to achieve a refined framework of domains. These procedures are fundamental as they enhance internal validity of the results, which are helpful in the implementation of behavior change interventions in healthcare centers and other organizations. However, the study portrays a weakness as it only lays its attention on those respondents who understand the theory of behavior change. Thus, it implies that the study does not consider the views of potential respondents who do not have an understanding of the theory. Moreover, the study did not balance gender (27 women and 10 men), which compounds the outcome of the study. Hence, the method employed in the selection of participants makes the findings have low external validity.A dvertising We will write a custom essay sample on Behavior change theory specifically for you for only $16.05 $11/page Learn More Reference Cane, J., O’Connor, D., Michie, S. (2010). Validation of the theoretical domains framework for use in behavior change and implementation research. Implementation Science, 7(37), 1-17.

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

Economy - Essay Example The government debt increases due to budget deficits do no good but instead create complex problems for the economy and it drags the economy further away from growth. This is especially in the case of under developed economies as they are worse-off by such a situation. On the other hand, developed countries do have a cushion against such problems and endure the effects by strictly controlling the inflation through monetary policy. In case of developing economies, they have lesser reserves to back their position, while being more productive they still run continuous deficits (Charles, 1995). This invokes further activity, owing to the fact that the economy is below its potential output but usually is not managed adequately and thus results in demand pull or cost push inflation in different circumstances and hence these developing countries are seldom able to reap the benefits of their economic activity. The budget deficits are rooted from the time of the great depression of 1930s which was witnessed by and had strong influence on many economies worldwide before the Second World War though there were numerous reasons for the Great Depression beginning in 1929, including not only the structural weaknesses but also a series of certain other events. The declining demand in the economy laid down pressures on government and whilst they had to manage the decline in economic activity, the government expenditures eventually increased to accommodate these problems thus putting burdens over the budgets and eventually running deficits (Bernanke, 2007). Another reason stated had been the decline in international trade thus affecting many countries of the world whose economy depended on the international transactions. As stated by one of the famous analysts, the chain of events proceeded as follows (Fisher, 1933): Thus when the free hand didn’t work out, government started to play a pivotal role in the economic activity for the

Persuasive Research Paper on Edgar Allen Poe re The Cask of Essay

Persuasive Research Paper on Edgar Allen Poe re The Cask of Amontillado - Essay Example Cronenberg actually pays particular homage to Poe in one of his most popular films: His "Dead Zone" (based on a story by Stephen King, like Kubrick's "The Shining" opens with a recitation of a "The Raven" and deals with the dissolution of a man of exaggerated sensitivity... The self-destructive twins of Dead Ringers recall pose the various doppelgngers with boundary issues. (Hayes.p128) Edger Allan Poe was a master in the art of creating a mood of suspense, tension, mood, and terror. And all of his works we find elements of bleakness and suspense, often times mixed with strange and unsettling elements of depravity and perversity; yet paradoxically in most of his works the narrator, although often times submerged or controlled to the point of abject subjugation or subsisting in total despair, almost consistently manages to overcome whatever terrible situation he is confronted with, generally through the application of the rational power of mind. In The Cask Of Amontillado one of the main elements that we find is the passage of the main character into the depths of a dank and dark cavern or labyrinth. In many respects we can look at the two characters that descend into the depths of the cellar in The Cask Of Amontillado as representing two aspects of the personality of the narrator. While on the surface it may appear that in The Cask Of Amontillado we are presented with the tale of an horrendous crime committed by the narrator against someone who the narrator seems to hold some great but yet unstated grievance against, in my opinion what we are really presented with in this story is the tale of the repression by the narrator of an aspect of his personality that he cannot face dealing with, and which he must bind and secure, and seal up in the darkness, forever, until the time of his own death. In other words, the narrator is locking away forever what we might call today in Freud's terminology the Id. Freud himself, in the preface to the main scholarly work on Poe, took note of this: "My friend and student Marie Bonaparte has projected the light of psychoanalysis onto the life and work of a great writer with pathological tendencies." (Bonaparte: preface) Other theorist and writer have also noted the similarities between the main thrust of Freud's work and Poe's writings: Yet by 1933 when Marie Bonaparte published her 700 page "Edger Poe - A Psychoanalytic Study", it was clear that psychoanalysis could inspire new and innovative ways of reading literature. Theorists and critics quickly recognize the opportunities both presented for psychoanalytic study, given his thick shins emphasis on hidden motives and detection, altered states of consciousness, sadism, and obsession as well as the self destructive tendencies he exhibited in his own life" (Peeples p29-30) We can see each of the elements that are in miniature in The Cask Of Amontillado in three of the most popular short stories by Edger Allan Poe, The Fall of the House of Usher, Murders in the Rue Morgue, and The Pit and The Pendulum. The Fall of the Ho