Traditional Method Of Costing Has The Essence Of Dealing With Overheads By Accounting Essay Example For Students

Customary Method Of Costing Has The Essence Of Dealing With Overheads By Accounting Essay Outline1 Abstraction2 Introduction3 Keywords4 Literature Review5 Methodology6 Findingss7 Decision Reflection In ongoing mature ages the universe of bing frameworks have indicated significant improvements in bing methods, explicitly a significant piece of action based costing ( ABC ) in creation and administrations associations. This study plans to put the grounds why movement based costing is wanted to conventional costing apparatuses in current creation condition ; why chiefs are demoing their inclusions in the acknowledgment of ABC to better their financial open introduction, administrative and creation proficiency ; how ABC encourages executives to quench creation wasteful aspects ; how ABC encourages adaptative and gainful obtaining in associations and the utility of ABC in dealer decision, administration division and SME s. Conventional estimation strategies for cost bookkeeping demonstrated inadequate on these issues, which prompts the development of movement based costing. Presentation Customary strategy for costing has the portion of covering with working costs by partitioning them into variable working costs and fixed working costs. In the event that we are using absorbing costing, we will first make up ones psyche the fit balance for absorbing ( for example machine hours or work hours ) , so we will ingest all the working costs on that balance. The conventional costing strategies were structured around 1870-1920. In those yearss industry was work serious, there was no automation, stock collection was pretty much nothing and overhead expenses in associations were all things considered truly low when contrasted with today. In any case, it changed rapidly from 1960 s particularly 1980 s because of the activity of expanded inadequacy of pertinence of customary cost bookkeeping techniques. Movement Based Costing ( ABC ) depends on the infiltration that exercises make costs, while stocks expend exercises. ABC is a costing procedure that initially distinguishes the significant exercises that offer ascent to overhead expenses, so bunches exercises holding same cost drivers into cost pools and in the long run allots whole working cost expenses to each product or administration by figuring absorbing rate for each cost pool. So we can express that ABC is a costing procedure where numerous working cost pools are made on the balance of at least one non-volume related variables. There is a develop of cost pool and cost driver that recognizes ABC from conventional costing. Cost driver can be any figure that causes modification the expense of a movement. Under ABC working cost costs are doled out to stocks on the balance of cause and outcome relationship. Conventional frameworks much of the time depend on capricious designations of backhanded expenses ; particularly they depend widely on volume-based assignments. Volume based exercises are those which have high correlativity with figure of units created. The vast majority of the roundabout expenses are non volume-based. On the off chance that volume-based designations are utilized high volume stocks are probably going to be relegated with more noteworthy extent of aberrant expenses than they have devoured, though low volume stocks will be allocated lower extent. It will take to over costing of high volume stocks and under bing of low volume stocks, which will additionally flexibly misleading data. In this way, conventional frameworks neglect to recognize the connection between costs, exercises and stocks by utilizing volume-related overhead absorbing rates simply. For Example, an organization created two stocks stock An and stock B. Product A which is a low volume point is delivered blending to customer determinations that may request certain exercises, for example, specific innovation, additional testing and any machine apparatuss, though stock B which is a high volume point requests little joining in, no specific exercises and running persistently. On the off chance that this organization is using conventional costing procedure it will distribute the entirety of its working costs to stocks dependent on figure of machine hours, which will follow in the designation of little overhead expense to stock An on the grounds that it did non hold many machine hours however recover it requested tonss of innovation, demonstrating and arrangement exercises and expenses of these exercises have been overlooked by customary framework. Interestingly, stock B will hold enormous whole of working costs because of each one of those machine hours, yet in world it requested little overhead action. It will take to misreckoning of each stocks genuine whole expense of manufacture. ABC conquers this activity by appointing working costs on more than one action. It perceives that specific innovation, demonstrating and machine apparatuss are other than exercises which devour assets of organization, so expenses of assets utilized in those exercises ought to other than be determined and remembered for whole overhead expenses of simply those stocks that requested and expended those exercises. So in the event that you need to order your costs, you need to initially order the exercises that cause the expenses to be brought about. ABC may help to put esteem included exercises and non-esteem included exercises, which will help executives to order their expenses by quenching non-esteem included exercises or possibly cut bringing down figure of cost drivers of non-esteem included exercises. The excellence of ABC is that it uncovers new limit and help chiefs to stifle those limits so that there would be no product cost misshapening. There are two phases of movement bookkeeping. First stage is called Activity-Based Accounting ( ABC ) where it discloses to us how we can better our battle by pull offing our assets all the more speedily. It does non simply flexibly precise expenses however it is an instrument for pull offing costs. Second stage is called Activity-Based Management ( ABM ) which is an of import apparatus for achieving continuous advancement. In ABM, we use data got fr om ABC to do vital advancements in associations. Executives all around accomplish improvements by pull offing exercises in four different ways: Movement decline by slice bringing down the clasp required to execute action. Movement riddance by dousing the full action. Movement decision by picking the low-evaluated action from set of action alternatives. Movement sharing here executives make such changes that permit them to parcel exercises with different stocks to achieve financial frameworks of graduated table. It rely upon chief s capacity that how he will use all these four different ways speedily and usefully to achieve key improvements in associations. The most precise expenses under ABC permit heading to be after more solidly, better nature of cost control and inevitably assess executive s open introduction on important balance. To execute ABC in any association is non a simple endeavor, you need to refresh your action frameworks as stocks and methods broaden. This study expects to show that ABC is liked to customary absorbing costing in the advanced manufacture condition since now circuitous expenses comprise more noteworthy extent of whole product costs because of product s complex particulars, far reaching use of figuring machine control and motorization and expanded utilization of without a moment to spare ( JIT ) creation strategies which will at last better the financial open introduction of associations. The use of ABC with vital assaults like whole quality course ( TQM ) , JIT strategies and so on, can do it progressively utile. ABC is non only after by creating organizations however now numerous administrations associations are demoing their inclusion in the significance of expenses for assurance concocting purpose. At the point when you execute ABC in your association a modification toward the path development ought to occur, executives can oblige ABM by using the data gave by ABC to achieve required total compensations. Utilizat ion of ABC is a crew work and requires a cluster of labor readiness. Educators versus mentors EssayGunasekaran, Marri, Grieve ( 1999 ) proposes the utilization of ABC in SME s. The execution of ABC in SME s can help them in bettering their monetary and non-money related open introduction. It will help to chop down direct work constituents, continuous achievement advancement, reengineering ( P, 390 ) and creating uplifting disposition of laborers that contributes toward fruitful execution of tasks ( Sage and Fox 1989 ) . Chan, Keung and Chung ( 2000 ) directed a study to raise an exact assault with the guide of which we can design an ABC templet to use it as an instrument for simple incorporating in a SME domain. No vulnerability ABC was chief intended to bring through the cost bearing requests of creation and modern associations yet explores in no time understood that they can other than utilize this framework in administrations division. Kaplan ( 1994 ) paperss that since 1980 s numerous houses working in administrations segment for example Bankss, clinics and strategic organizations had just built up their costing framework like ABC. It implies there was other than an interest for ABC like framework in administrations association which tells valid and precise expenses. By executing movement based costing procedure in English clinics and British National Health framework ( King et. Al, 1994 ) , to balanced and concern exercises of college scene ( Granof, E. Platt, Vaysman, 2000 ) , libraries ( Snyder and Davenport, 1997 ; Ellis-Newman 2003 ) , sport associations ( Dimitropoulos, 2007 ) and for arranging and ordering twenty-four hours medical procedure unit exercises of hospitals ( Antikaine n, Roivainen, Hyvarinen, Toivonen, Karr, 2005 ) , houses can simple achieve vital points. ABC is probably going to be embraced by bigger houses than littler 1s as a result of holding differing blend stocks or administrations ( Roztocki and M. Schultz, ) . On the off chance that associations with different stocks and administrations

buy custom Captivating Nursing Essay Examples on IOM Report About Nurses

purchase custom Captivating Nursing Essay Examples on IOM Report About Nurses Nursing Essay Example on Professional Development of Nurses Presentation Ten years back authority in nursing was progressively worried about the upsetting pattern in the whole country. In specific states and oppressed urban focuses, understudies in nursing programs left school, since they didn't have adequate preparation in science and math to empower them manage courses at the school. Most aspiring nursing understudies could satisfy their fantasies. The country was likewise languishing. The US was losing its future attendants who were noteworthy in controlling the looming deficiencies when open interest for nursing was approximated to increment because of the maturing populace and inflow of people recently protected. The country was losing nursing understudies who might fundamentally aid enhancement of the employment. Youthful grown-ups were likewise precluded the open doors from securing gaining aptitudes expected to secure future positions in nursing practice. Because of the approaching peril presented by the diminished odds of having satisfactory medi cal attendants later on, nursing authority in specific states proposed the selection of center schools for understudies from low-salary family units.

Neoliberalism Essay Topics - Essay Ideas For Students To Consider

Neoliberalism Essay Topics - Essay Ideas For Students To ConsiderMany people start working on a neoliberalism essay topic that doesn't work. They fail to really dig in and explore the concepts and they give up before they get the ideas flowing. What are some of the key things you need to consider when beginning to write an essay on this topic?Most of the time, neoliberalism essay topics are quite descriptive and concrete. You have a few ideas in mind and you already know how you want to go about them but you want to be sure you can elaborate on your ideas in a way that is engaging and compelling.Here are some things to consider when writing neoliberalism essay topics. Remember, it is all about compelling ideas that you can bring to life in the reader's mind with the support of great research.First, decide whether your main idea is for free markets or government intervention. Some people argue for both because of how their particular governments work. Other people just focus on one ar ea and state why that area needs to be investigated. The choice is yours.Once you have decided on the best theory to help you find the best solution to the problem, you will need to put the concept of free markets into practice. This means you will need to look at the characteristics of a free market and make sure that you do not include any regulations that hinder free market activity. In this case, what you'll be looking for is whether or not these regulations make life easier for consumers and businesses.Take a look at the history of what an interventionist government has done over the years. Is there anything from history that you can trace back to? This is where you will need to take a look at the characteristics of a free market system.The example you use in order to illustrate this concept will probably have to be something related to the events of the past and see if you can use these events as a reason for why it makes sense to have a free market system in place today. Ther e are some general principles in place that have been in place since the inception of our nation. If you can learn how these principles were formulated, you might be able to utilize them to your benefit.You will need to learn a few rules when learning to write on these neoliberalism essay topics. Don't get too caught up in writing about the theories and there will be plenty of time for that later. Instead, get out there and explore the history of this particular topic in order to gain a better understanding.

Cultural Euro Disney

Cultural Euro Disney The word management originated in America and ever since assumptions have been made about the universal acceptability and success of their business practices. There are a number of international ventures which have failed miserably due to Americans not considering the cultural aspects when entering into business in a new country. Euro Disney is a perfect example of the failure of American business processes in another country. The primary aim of this article is to explain how Euro Disney suffered the costs of cultural miscalculations. Geert Hofstedes work on culture has served as the theoretical basis of this article. His dimensions of culture have been used to explain differences in American and French cultures the problems that occurred at Euro Disney. American businesses make assumptions about the transferability of their business, management, marketing, economic and structural models of organizing which frequently fail to take into consideration cultural differences. An example of the consequences of such an approach to intercultural business practice can be found in the Disney Corporations recent European venture, now called Disneyland, Paris. Lack of cultural sensitivity and the negative infiltration strategy used by the Disney Corporation resulted in a great loss of time, money and reputation for which the corporation has only recently begun to compensate. It is the primary thesis of this article that the initial losses experienced by the Disney Corporation may have been prevented if only its representatives had known then what they know now: simply put, that organizations are not distinct, separate entities capable of functioning outside their physical, social and cultural environments. That insight, of course, calls for a different approach to international business, one which begins with the most basic aspect of human organizations, namely effective, meaningful, communicative interactions between people. As international business is becoming critically important in this world of globalization, so is the need to understand cultures, cross cultural psychology and people across nations. There is a lot of focus on cultural studies and plenty of research is done in this area. Yet, there is a lot of scope for further studies due to the gaps in the research. Today there are several models which help understand how people from different nations are expected to act; the one by Geert Hofstede has become the most influential (Hong, Zhang Stump 2007, p. 60) The cultural dimensions by Geert Hofstede have served as the specific theoretical framework for this study. Although there are many criticisms to the Hofsteds model and his dimensions yet there is no other study that compares so many other national cultures in so much detail. Simply this is the best there is. (Mead chapter 2: pg 51) With the advancements in communication and technology, the physical distance between countries is diminishing (Angur et al. , 1994; Jandt, 1995; Samovar and Potter, 1995). This physical distance is not the only thing that needs to be bridged in order to when practicing international commerce. Hofstedes dimensions reflect a nations value system. From further reading into this dissertation have tried to show how American business management tends to assume that they have the best business people that lead to them having the best business practices. While they may work very successfully in their or cultural setting, they do not work across borders. Importance of the study: Scope of the study: Why did u choose this topic? There are many studies that have been conducted in the area of cross cultural psychology, but none that have tried to connect the problems faced at Euro-Disney to Hofstedes dimensions. These dimensions have served as the specific theoretical framework for this study. Purpose, what are we trying to do These dimensions reflect a nations value system. Power distance and Uncertainty Avoidance affects how an organization is structured and how it functions. The two main problems that an organization can face are How to distribute power, and How to avoid uncertainty. Through this research, have tried to show how these two factors were taken for granted at Euro Disney. Furthermore, this research aims at studying the implications of the four dimensions on the working of MNCs and How will it help others and how can they use it for further research My work is a sincere effort to contribute to cultural literature. I hope it proves to be beneficial for further research studies. Overview of the study: Chapter 3 (Case of Euro Disney): This chapter describes all the stages of the research process in carrying out the present study. In particular this chapter gives a clear definition of the research method employed including sampling and data analysis. Chapter 2 (Literature review): This chapter will begin by outlining the existing literature on the concepts of brands, brand image, private brands and consumers perceptions toward private brands. Also in an attempt to meet the main research objective, the other areas (sub-objectives of this research study) such asconsumers attitudes preferences, brand loyalty, brand awareness toward private brands and positioning strategies of private brands have been rigorously discussed, which will provide full support to this research study. Chapter 4 (Discussion): This chapter discusses the results of the research, in particular, presenting statements made by informants with regards to themes that emerged from the transcripts. The chapter ends with a summary taking into account the exploratory nature of the research, and the importance of insight. Chapter 5 (Conclusion Recommendations): This chapter deals the conclusion of the present research study. It will be presented in light of research findings from Chapter 4. By referring to existing literature the discussion will highlight major findings in conjunction to identity development. At the end of the chapter, recommendations for further research will be given. Literature Review As Americans, the word Euro is believed to mean glamorous or exciting. For Europeans it turned out to be a term they associated with business, currency, and commerce. Renaming the park Disneyland Paris was a way of identifying it with one of the most romantic and exciting cities in the world (Eisner). Culture 500-700 Layers of culture 200 Cultural studies Cross cultural management 500-600 Importance of hrm in a cross cultural context International Business and importance of CCM Importance of culture in a international context 500 Theoretical background : Hofstedes diemsions of culture 1300 Case 1100 Reasons 1000 Discussion :using hotsedes dimensions explaining differences cross continents and cultures 2000 Conclusion 600-700 limitations of the study, limitations of hofsteds model American business leaders often assume that physical distance is the only gulf that needs to be bridged in international commerce. (473 pg1. last line) As a matter of fact bridging this gap is just one of the steps in international business. It is much more complicated and a number of factors need to be kept in mind. According to Adler (1986:13)in 473 it is the lack of academic interrogations by cultural scholars that has lead to American parochialism Culture Culture is an umbrella word that encompasses a whole set of implicit, widely shared beliefs, traditions, values and expectations that characterize a particular group of people(Consumer behaviour in travel and tourism By Abraham Pizam, Yoel Mansfeld, p393). There are as many definitions of culture as there are people who have tried to define it. While some phrase it in terms of metal programs others define it as the characteristics a person possesses. Hofstede (1994) defines culture as the collective programming of the mind which distinguishes the members of one group or category of people from another (p. 180). While according to Kroeber and Parsons, culture is transmitted and created content and patterns of values, ideas and other symbolically meaningful systems as factor in the shaping of human behaviour and the artifacts produced through behaviour(pdf 473 page 2) According to Schein culture is A pattern of shared basic assumptions that the group learned as it solved its problems of external adaptation and internal integration, that has worked well enough to be considered valid and, therefore, to be taught to new members as the correct way you perceive, think, and feel in relation to those problems. Organizational Culture Leadership by Edgar H Schein October 1996. According to Schein Culture exists at three levels, artifacts, exposed values and basic assumptions. Pizam (1993) also believes that there are levels of culture in the society. Firms and organizations are a part of the society/system and thus culture has an impact on them. Pizam argues that organizations are culture-bound, rather than being culture-free (Pizam, 1993: p. 219)-MMp2 Today there is growing importance of culture in cross border interactions. The role of human resources is very crucial as well. Effective human resource decisions and cultural sensitivity form two pillars for the success of an international business venture. The phrase Cross cultural management was first coined by in the year. There are examples of companies who failed due to HRs ignorance and cultural miscalculations. Theoretical background:- Hofstedes Dimensions Cultural dimensions by halls,trompenars, hofstedes, globe study. Although there are many criticisms to the Hofsteds model and his dimensions yet there is no other study that compares so many other national cultures in so much detail . Simply this is the best there is. ( Mead chapter 2: pg 51) As international business is becoming critically important in this world of globalization, so is the need to understand cultures and people across nations. There is a lot of focus on cultural studies and plenty of research is done in this area still there is a lot of scope for further studies due to gaps in research. Today there are several models which help understand how people from different nations are expected to act, the one by Geert Hofstede has become the most influential (Hong, Zhang Stump 2007, p. 60) Hofstedes Dimensions of national culture- Power Distance Index (PDI): Large versus Small power distance The basis for this dimension is the fact that inequality exists at all levels and areas of the society. Inequality exists in areas such as wealth, social status, power and prestige. The word power distance is taken from the work of Mulder (Reference hofstede p71). According to Mulders Power Distance Reduction theory, subordinated try to reduce the gap in power between them and their superiors. On the other hand the superiors try to maintain or increase the power distance. The PDI norm deals with the desirability or undesirability of dependence versus independence in society (Hofstede p. 93). Power distance is described as the degree to which there is unequal distribution of power in a society. This is accepted by the members of a society, organizations and nations which are less or more powerful. Behaviour of members of such institution is affected by the degree of power they posses. A high power distance index is characterized by hierarchical orders, close supervision, autocratic decision making and unequal distribution of power. Everybody has a place in the system which needs no clarification or justification. According to Hofstedes dimensions, Malaysia has the highest score on power distance (104) thus implying that the management would use a top-down information flow and there would be autocratic and paternalistic decision making. In a low PDI society, subordinates with the senior management together make decisions and have strong work ethics. It is characterised by equal distribution of power. Sweden is low on PDI (31)Individualism versus Collectivism (IDV) It deals with how members of a society view themselves compared to the rest of the society and is measured from completely collective (0) to completely individualistic (100). Individualism stands for a preference for a loosely knit social framework in society wherein individuals are supposed to take care of themselves and their immediate families only. Collectivism, on the other hand, stands for a preference for a tightly knit social framework in which individuals can expect their relatives, clan, or other in-group to look after them in exchange for unquestioning loyalty (it will be clear that the word collectivism is not used here to describe any particular political system). Hofstedes own definition is:Individualism pertains to societies in which the ties between the individuals are loose: everyone is expected to look after himself or herself and his or her immediate family. Collectivism as its opposite pertains to societies in which people from birth onward are integrated into strong, cohesive in-groups, which throughout peoples lifetimes continue to protect them in exchange for unquestioning loyalty. Hofstede Hofstede, 2005, p. 76 The fundamental issue addressed by this dimension is the degree of interdependence a society maintains among individuals: an extremely fundamental issue, regarding all societies in the world. It relates to peoples self-concept: T or we Thus, typical traits of countries scoring high on individualism is a frequent use of the word I (in comparison to emitting it, like in Spanish), tendency to live in small households and the expectation on people to have personal opinions on most matters. The three highest scoring countries in the original study were USA (91), Australia (90) and Great Britain (89) whereas the lowest scoring countries were Guatemala (6), Ecuador (8) and Panama (11) (Hofstede Hofstede, 2005, pp. 78-79). Masculinity (MAS) versus Femininity Masculinity stands for a preference in society for achievement, heroism,assertiveness, and material success. Its opposite, Femininity, stands for a preference for relationships, modesty, caring for the weak, and the quality of life. Hofstedes definition goes as follows; A society is called masculine when emotional gender roles are clearly distinct: men are supposed to be assertive, tough, and focused on material success, whereas women are supposed to be more modest, tender, and concerned with the quality of life. A society is called feminine when emotional gender roles overlap; both men and women are supposed to be modest, tender, and concerned with the quality of life. Hofstede Hofstede, 2005, p. 120 Masculinity versus Femininity (MAS) is somewhat unluckily named, since the name tends to give people associations with highly political matters although the dimension doesnt deal with those. A better name might have been Gender role stability, since this is what the dimension actually deals with. This fundamental issue addressed by this dimension is the way in which a society allocates social (as opposed to biological) roles to the sexes. Some societies strive for maximum social differentiation between the sexes. The norm is then that men are given the more outgoing, assertive roles and women the caring, nurturing roles. As in all societies most institutions are populated by men. Such maximum-social-differentiation societies will permeate their institutions with an assertive mentality. Such societies become performance societies evident even from the values of their women. these societies are referred to as masculine. (In the English language, male and female are used for the biological distinctions between the sexes; masculine and feminine for the social distinction. A man can be feminine, but he cannot be female. ) Other societies strive for minimal social differentiation between the sexes. This means that some women can take assertive roles if they want to but especially that some men can take relationship-oriented, modest, caring roles if they want to. Even in these societies, most institutions are populated by men (maybe slightly less than in masculine societies). The minimum-social-differentiation societies in comparison with their opposite, the maximum-social-differentiation societies, will permeate their institutions with a caring, quality-of-life orientated mentality. Such societies become welfare societies in which caring for all members, even the weakest, is an important goat for men as well as women. such societies are referred to as feminine. Masculine and feminine are relative qualifications: they express the relative frequency of values which in principle are present in both types of societies. The fact that even modern societies can be differentiated on the basis of the way they allocate their social sex role is not surprising in the light of anthropological research on non-literate, traditional societies in which the social sex role allocation is always one of the essential variables. Like the Individualism-Collectivism dimension, the Masculinity-Femininity dimension relates to peoples self-concept: who am l and what is my task in life? MAS is the only dimension where there are systematic differences between the biological genders in how they answer. The difference is correlated with two factors; age (older people tend to score more on the feminine side) and how masculine the country is overall (in feminine cultures both genders tend to score equally, whereas men score much higher than women in masculine cultures) (Hofstede Hofstede, 2005). Masculinity is represented by the high end of the scale. The three highest scoring countries in the original study were Japan (95), Austria (79) and Venezuela (73) whereas the lowest scoring countries were Sweden (5), Norway (8) and the Netherlands (14). (Hofstede Hofstede, 2005, pp. 120-121). Uncertainty Avoidance Index (UAI) Uncertainty Avoidance is the degree to which the members of a society feel uncomfortable with uncertainty and ambiguity. This feeling leads them to beliefs promising certainty and to maintaining institutions protecting conformity. Strong Uncertainty Avoidance societies maintain rigid codes of belief and behaviour and are intolerant towards deviant persons and ideas. They try to minimize the possibility of unstructured situations (situations that are novel, unknown, surprising, and different from usual) by strict laws and rules, safety and security measures, and on the philosophical and religious level by a belief in absolute Truth; there can only be one Truth and we have it. People in uncertainty avoiding countries are also more emotional, and motivated by inner nervous energy. Weak Uncertainty Avoidance societies maintain a more relaxed atmosphere in which practice counts more than principles and deviance is more easily tolerated. They are more tolerant of opinions different from what they are used to; they try to have as few rules as possible, and on the philosophical and religious level they are relativist and allow many currents to flow side by side. People within these cultures are more phlegmatic and contemplative, and not expected by their environment to express emotions The UAI deals with how people within a given culture handle anxiety. It needs to be stressed that UAI is not the same as risk avoidance risk is focused on something specific whereas UAI deals with the unspecific general. The definition of UAI is the extent to which the members of a culture feel threatened by ambiguous or unknown situations (Hofstede Hofstede, 2005, p. 167). The fundamental issue addressed by this dimension is how a society reacts on the fact that time only runs one way and that the future is unknown: whether it tries to control the future or to let it happen. Like Power Distance, Uncertainty Avoidance has consequences for the way people build their institutions and organizations. Typical of countries with high UAI is a need for written and unwritten rules. The three highest scoring countries in the original study were Greece (112), Portugal (104) and Guatemala (101) whereas the lowest scoring countries were Singapore (8), Jamaica (13) and Denmark (23) (Hofstede Hofstede, 2005). Long-Term Orientation (LTO) versus Short-Term Orientation This fifth dimension was found in a study among students in 23 countries around the world, using a questionnaire designed by Chinese scholars. It can be said to deal with Virtue regardless of Truth. Values associated with Long Term Orientation are thrift and perseverance; values associated with Short Term Orientation are respect for tradition, fulfilling social obligations, and protecting ones face. Both the positively and the negatively rated values of this dimension are found in the teachings of Confucius, the most influential Chinese philosopher who lived around 500 B. C. ; however, the dimension also applies to countries without a Confucian heritage. The dimension was defined by Hofstede as: Long-term orientation (LTO) stands for the fostering of virtues oriented toward future rewards in particular, perseverance and thrift. Its opposite pole, short-term orientation, stands for, the fostering of virtues related to the past and present in particular, respect for tradition, preservation of face, and fulfilling social obligations. Hofstede Hofstede, 2005, p. 210 Cultures that score high on LTO tend to have so called Confucian values and not surprisingly the three highest scoring countries in the Bond-Hofstede study were China (118), Hong Kong (96) and Taiwan (87). The lowest scoring countries were Pakistan (0), Nigeria (16) and the Philippines (19) (Hofstede Hofstede, 2005). The case of Euro Disney Its first of Walt Disneys theme park, Disneyland, opened in Anaheim, California, in 1955. The Anaheim Park was an instantaneous success. The success story repeated itself with the opening of the theme park in Florida in 1970s, and with Tokyo Disneyland in Japan in 1983. Japans success made the corporates believe that they knew everything about opening a theme park in another country and making it a success. So, in 1992, they turned to Paris, the self-proclaimed capital of European high culture and style. Paris was chosen out of 200 locations around the world because of its demographics and the subsidies Walt Disney was offered by the French government. The Greater Paris areawas a high-density population zone (over 10 million) with people who had a relatively high level of disposable income. It also has the ability to attract substantial number of tourists. There was sufficient land available to meet the demand of the park and necessary supply of water and electricity was economical. The French government was very enthusiastic about getting Disney to Paris because they believed that the project would create 30,000 French jobs. They also gave the company more than $1 billion in various incentives. The Walt Disney had tasted nothing but success until 1992. From its very inception, Euro-Disney faced a number of problems. First was the allegation that Euro-Disney was an assault on the French culture. The cause: lack of cultural sensitivity. People looked at it as a symbol of American clichs. The French framers even blocked the entrance with their tractors on the day of its opening. It was evident that the human resource department had done everything possible to ignore the aspects of cultural awareness and had misunderstood the French laws. They overlooked the traditions and habits of the French people when strategizing the park and how it would operate. The ethnocentric recruiting practice was one of their biggest mistakes. If a company follows ethnocentric hiring practices, the employees of a multinational company who are from the home country will be given preference. Following this, Euro-Disney filled all important positions with employees from the home America. The chairman of Euro Disney was an American who was said to have strong ties with France. What they did not realize was the fact that because he had strong ties with France did not mean he thought like the French. Because of this, they went on to implement Euro-Disney without much consideration to local culture. They filed to credit the local employees for their contribution to the initial planning process. Recognizing performance is the basis for building an affinity to the workplace and a sense of belonging. When operating in a culturally different environment, it is important that a company act globally, but think locally. This was Disneys biggest mistake. They refused to acknowledge the fact that Europe and USA were both Western cultures, but starkly different in their cultures. The theme parks in America did not serve any alcohol, but for the French, serving a glass of wine with lunch was a given. While the French culture is feminine in nature, the American is Masculine. Disney assumed that Europeans would not take breakfast and so they downsized the operation, but surprisingly Europeans did want breakfast. More surprising was the fact that did not want the typical French breakfast. They wanted bacon and eggs! Another big problem was the while Disney was successful in hitting the planned 9 million visitors a year mark, the visitors didnt stay for as long as expected. Most stayed for a day or two as opposed to the four to five days that Disney had hoped for. Europeans thought of theme parks as a full day excursion and not as a weekend destination. The company had spent billions of dollars building the luxurious hotels but because people opted for day excursions, the occupancy levels at the hotels were always low. Because of this, Euro-Disneyland had cumulative losses of $2 billion at the end of 1994[1]. Almost everything that Walt Disney had projected for Euro-Disney was the complete opposite of the reality in Europe. A puzzle of errors: miscalculating everything! Here are the factors that led to the downfall of Euro-Disney from the very start. I have discussed these in detail as we move further into the dissertation. Still beset by high costs and low attendances, Euro Disney will find it hard to hit its target of breakeven by the end of September 1996. Costs in the year were reduced by FF 500m by introducing more flexible labour agreements (more part-timers, increased job sharing and the use of more students in the peak season) as well as outsourcing contracts in the hotel operation. But the company admits that the lions share of cost reductions has now been realized. Now it hopes attendances are rising. . . Getting people to spend more once they are at the park might be more difficult. Euro Disney is pinning its hopes on economic recovery in Europe. Itll have to start paying interest, management fees and royalties again in five years time. Management will not say whether itll be able to cope then. 1 Euro Disney, Financial Times Lex column, 30 October 1996(14ED) 1. Miscalculation of drinking habits. Misunderstanding French drinking habits was a serious problem faced by Euro Disney. The management decided to continue with their policy of not serving alcohol in their theme park. Though it worked well in other places but the same did not hold true for Euro Disney. It rather proved to be disastrous because a French meal is incomplete without a wine. Wine is an essential part of the French Culture and is famous all over the world. This miscalculation became a cause of astonishment and consequently the company had to change its policy and serve alcohol. 2. Misunderstanding of breakfast and food norms. Disneys fault of ignoring the cultural differences in food made them commit another blunder. Disney believed that like Americans French would also prefer snacks and hence they downsized their restaurants. This proved to be a wrong decision because French preferred to sit down and eat complete meals rather than carrying away snacks in their hand like Americans. In fact, the data shows that they were trying to serve 2,500 breakfasts in a 350-seat restaurant at some of the hotels. Further, guests wanted bacon and eggs rather than just coffee and croissants (Burgoyne, 1995). This difference between the companys thinking and the actual French culture lead to long lines in front of the restaurants and on top of it when French were denied wine it complicated the matter even further and on the whole French did not have a pleasant Disney experience. 3. Misunderstanding of vacation habits. The Walt Disneys thinking of Americanize European habits put them into another trouble. The company miscalculated the vacation time because the Europeans preferred few longer holidays in comparison with the Americans who took several short breaks. So the companys theory of Americanizing brought loss to them. 4. Miscalculation of per-capita spending. Insufficient market research lead to miscalculation of the per capita spending by the visitors at the park. While the Americans and Japanese who never left the park empty handed, the Europeans did. The European visitors wanted to spend more time on the rides rather than shopping for food and souvenirs which resulted in lower expected revenue. As a matter of Fact spending was about 12% less than predicted. [ ] 5. Miscalculation of transportation preferences. There was a big miscalculation in the transport preferences which was again due to the non- understanding of the differences in the American and the European culture. While availability of boats, trams and trains proved to be beneficialto carry visitors in America from their hotels to the park but with the Europeans this was not the case. Most of the Europeans preferred to walk . Also, as per the calculation it was assumed that most of the Europeans would travel by their own vehicles and hence a lot of parking space was allotted for the cars. Whereas most of the Europeans came by buses and bicycles and the facilities for the bus drivers to park their buses and the rest came out be inadequate and as a result the company was forced to reduce the space for parking lots and provide more space for the buses and the bicycles. 6. Misunderstanding of French labor laws. 7. Violation of French labor law. 8. Miscalculation of risk factor 9. Incorrect global staffing policies and hr orientations :Ethnocentric and polycentric 2. Misunderstanding French traditions and habits: celebrating Halloween instead of French festivals. 3. Nationalistic sentiments ofFrench people: Change in name from Euro Disney to Disneyland Paris 4. Staffing and training problems 5. Rigid Disney dress code 6. Operational errors 7. Labour costs 8. Labour disputes 9. communication problems 10. cultural operational issues Power distance Incorrect global staffing policies and hr orientations: Ethnocentric and polycentric The French were confused when Disney appointed mostly American-born managers into the front-line supervisory positions at Euro Disneyland many of whom were not fluent in the French language. Individualism Rigid Disney dress code threatening highly individualistic French cultural traditions Individualism is the cultural dimension that measures to what extent people to look after themselves and their immediate family members only Americas individualism score of 91 is the highest in the world. Frances score of 71 is also high, 65% more than the world average. American executives at Disney imposed a strict dress code at Euro Disneyland that required extremely short hair and banned beards and moustaches. Disneys dress code was based on Walt Disneys highly individualized, squeaky clean American family values. By imposing the Walt Disney appearance code, the Americans insulted French family traditions. Many of the highly individualistic French refused to work at Euro Disneyland, including a 28-year-old Parisian trumpet player who insisted on keeping his pony tail hairstyle rather than join the closely cropped Disney brass band. Long term orientation Masculinity Disney executives should have adapted to Frances need for low masculinity values like cooperation, friendly atmosphere, group decision making, more employee freedoms and environmental conservation. communication problems cultural operational issues Limitations Conclusion Appendices Layers of culture -Schein 1988 Cultural ice berg Hotstedes table with cultural dimensions Macro and micro level definitions of culture Comparing cultures: adler Onion shape diagram of cultural layers:from notebook Influence of culture on behaviour and behaviour on culture -adlerReferences Effective harnessing of cultural diversity Cultural influence that impact Disneys heavy merchandising policy is often considered by the French to be unbearable and arrogant. From an ideological point of view, Disney has often been accused of conveying the American way of life or the of gently legitimizing American imperialism (Dorfman and Mattelart,1975 In dazzled by Disney p. 122) The intellectual criticised it as an intolerable concession to American cultural imperialism and their campaign against what some called a cultural Chernobyl or even the American nightmare, was widely echoed by French newspapers. (dazzled by Disney p 127 ) The unions mobilized against the way the people were hired and some of the terms of labour contracts, among other things, Disneys grooming requirements (Lanquar, 1992 in DBD, p 128) The reality of industrial labour must not appear in advertising, because it can only stain the visions of happiness projected onto the consumers imagination ( Ewen, 1977,in DBD, p 128) As a matter of fact, the pervasive merchandising policy exerted by Disney raises very negative reactions in a country where culture and business have been traditionally distinct fields of activity. (DBD p. 130) In France, culture tends to remain a state of business. (DBD p. 130) According to the global Disney audiences project, while 28. 2 percent are hostile to Disney, another 47. 8 percent feel Disney is undoubtedly American. (DBD p 130) The study by Dorfman and mattelrt (1975) on Donald duck pointed out that Disney did not just speak for the American way of life, but embodied the American dream of life (dbd p. 131) Disney is an icon of American culture and middle -class family values (the mouse that roared, p. 25) In the work culture at Disney ,fantasy mediates and subordinates issues of power ,politics and ethics through interventions wheat can be called Disney discourse. However lighthearted and fanciful it might seem,Disney discourse does not displace the rigid and authoritarian culture of the workplace. (the mouse that roared, p. 47-48) At Disney, there is little room for individuality and experimentation by employees. Every behaviour and action ,from how one dresses to how one responds to questions are scripted by someone in authority. Innovation is viewed as a breach of policy, and nonconformity is swiftly eliminated from Disneys technocratic utopia. (the mouse that roared, p. 50-51)

William Blake, Born On November 28, 1757 In London, United

William Blake, born on November 28, 1757 in London, United Kingdom, wrote â€Å"A Poison Tree† to explain to everyone the wrong doings of the Church by teaching people to suppress their anger and the â€Å"evil† within them as that will only enhance their resentment furthermore. Inspired by his religion, â€Å"A Poison Tree† was written as an attempt to inform people about the problems that are created when one does not address the issue or their anger when it is still minor and resolvable. When grudges are kept unresolved, the person and the people around them are negatively impacted by the consequences of the grudge. He wanted to teach people that holding grudges hinders personal growth by making one bitter and creating a need for vengeance. In order†¦show more content†¦The author ‘finding’ his enemy underneath his tree means that he wasn’t in control of what he was doing when he had killed or hurt his enemy, proving Blake’ s point that suppressing rage can cause people to do things that they would not usually do. The imagery in the poem allows the reader to better comprehend the significance and meaning behind Blake’s words. In addition to imagery, Blake incorporates symbolism in his poem numerous times to emphasize that the suppressing of anger will cause it to grow eventually and later, cause an eruption with all of the animosity within. The title symbolizes how rage and the evil within a person can develop further just like a tree when it is given the proper conditions. The audience can assume that the â€Å"tree† in the poem symbolizes the anger of the speaker as the poem explains how hard the speaker works to keep the anger from showing, but that just makes it easier for his true feelings to reveal as the size of his anger was too much for him to bare. The growth of the tree increases to the extent of it actually â€Å"bore[ing] an apple† (Blake). Blake was specific to choose an apple tree because the tree alludes to the Tree of Knowledge of Good and Bad in the Bible. Although, it isn’t specified that the tree is an apple tree, traditionally it is assumed that it is. In the Bibl e, the story of the forbidden apple relates to

Essay on The Problems and Solutions of Overcrowding in...

The Problems and Solutions of Overcrowding in Modern Cities Now In the world there are many cities which are facing overcrowding, such as London, Tokyo, New York, Paris, Beijing, Singapore, Manila and Rio. But, few people know the exact meaning of the term â€Å"overcrowding†. There is a popular definition which is widely accepted by scholars: â€Å"an outgrowth of excessive size is overcrowding, meaning too many people occupying little space.† (Brunn et al, 1983, p37). Overcrowding causes huge problems such as housing, congestion, unemployment, air pollution, social problems and energy tension. The aim of this essay is to discuss the potential problems and solutions in overcrowded cities. Housing problem is the first important issue which†¦show more content†¦Furthermore, the fact that the labor force from small town floods into big cities will decrease the average density per person in small town and thus it produces unbalanced society structure. Besides, in many modern overcrowded cities there are a lot of skyscrap ers which need more energy to feed central air-conditioner in order to keep a comfortable status. However, the chiller system of air-conditioner produces huge heating during the working and the heating will be released directly to the air so that it causes the city temperature to increase again, and then, accordingly, the city needs more power capacity again to feed the air-conditioner. It is a vicious spiral! Virtually other issues such as unemployment, hospital, sewage rubbish, security and air quality, are also urgent. Even so, air quality among these issues must be the most critical one. Take Chile as an example. During the rapid development from 1970s to 1990s Chile experienced misery in air quality. As Edward John (2002) point out, â€Å"the Chilean standard for PM10 is an annual arithmetic mean of 50 ug/m3(micrograms per meter cubed)†¦..but, the data exceed the national standard every year between 1989-1992†, which is more than double the national standard. (Edw ard, John, 2002,p28,29). If people live in low-quality air for long-term, someShow MoreRelatedSustainable Development: The Solution to Urbanization1284 Words   |  5 PagesSustainable Development: The Solution to Urbanization Introduction As the worlds population has grown exponentially in the modern era, issues of overcrowding in many of the worlds cities have created environmental, social, and economic problems for many citizens and municipal governments. While suburbanization occurred in the 1950s in the United States and certain other nations, with people moving out of cities themselves and into residential areas near these major cities, cities have generally continuedRead MoreEssay on Glasgows Urban Problems and Solutions597 Words   |  3 PagesGlasgows Urban Problems and Solutions * Geog factors led to Glasgow’s importance * Decline in ship building etch, moved due to cheap labour elsewhere * Slum conditions * Comprehensive redevelopment? Uphill 1970s – what problems with it * Renovate * Regeneration There are several geological factors, which led to Glasgow’s importance. Firstly, there were many nearby coal and iron fields. These are the two essential ingredients requiredRead MoreThe Survival Game: The Solution for Overcrowed Prisons Essays646 Words   |  3 Pagespercent of inmates over the premeditated limit. This crisis is causing an overwhelming amount of risk to the guards working the prisons, the inmates who are being stored like can of sardines, and to the taxpayers’ wallet. I propose that the adequate solution for overcrowded prisons is to pass a national bill to host a show where the violent and older prisoners fight to the death until one stands, process the dead bodies, sell the meat them to African and Australian tribes for governmental profits, andRead MoreAdvantages of Factory...1215 Words   |  5 Pageshaving a factory near or within the urbanize city. The important thing is you have to weigh the advantages and disadvantages of having such factory in the city or a place where there are lot of people live. Having a factory near the place is good for the people around because it generates job for the people. Aside from that they don t need to commute and spend a sum of money for the transportation. Indeed  a lot of  people from far away are coming in the city to look for  a job  and end up working inRead MoreThe Development Of A Police Officer1373 Words   |  6 Pagespolice function was vested with the military (Gaines et al, 2014). Kings and pharaohs would use their armies to protect them against internal and external threats. During peacetimes, military members were selected to perform security details around the city such as guarding scared properties, locations, patrolling the streets, regulate trade and called upon during emergencies. Their main priority, however, was to protect governmental officials and royal families. The concerns for the people and theirRead MoreEffects Of Sustainable Development967 Words   |  4 Pagesplanet to the next generation and to live in su stainability, the earth, resources and people needs to be taken care of, in order for it to be sustained. Even though these problems attracted little attention from the public, media, and government during the 19th century, many came to terms with the horror of industrial cities such as novelists Charles Dickens, and D.H Lawrence. As well as many commentators in Britain, continental Europe, and the United States who were also worried. The industrialRead MoreUrban Planning And Design Of Urban Cities Essay1643 Words   |  7 PagesCities are characterized by the patterns of streets and squares that define their arrangement, a concept that undergoes frequent changes since the establishment of cities 10,000 years ago. There are multitude factors that influence such changes with system of government, values, population size, values, artistic sensibility, building methods, design techniques, paving techniques, military considerations, and transport technology being the main determinants. Medieval architectural designs emphasizedRead MoreOverpopulation Is Not An Issue1357 Words   |  6 Pageswho are â€Å"illiterate, live below the poverty line and have little to no knowledge about family planning† (â€Å"Overpopulation: Causes†). One problem that may arise from a large population is how much food the Earth’s population will need. A growing fear is that â€Å"in the near future food prices will be much higher than they are currently and this will lead to problems on how best food will be distributed within the population† (â€Å"The 9 Billion† 2011). Food is a necessity for human survival and it may beRead MoreThe Social Conditions Of The 19th Century Essay1320 Words   |  6 Pagesshift within economic classes, which are the bourgeoisie and proletariat. The 19th century’s conditions are a result of the Industrial Revolution, French Revolution, and Urbanization which cause Karl Marx and Friedrich Engels to create their proposed solution, communism. The social conditions of the 19th century were a result of the French Revolution. The French Revolution resulted in the need for a new social structure, after the king was beheaded. The French erased their monarch and the citizens beganRead MoreThe Crime Of The Criminal Justice System3025 Words   |  13 Pagescurb crime and this has led to the creation of a prison solution. This solution is simple when someone breaks the law you lock them away, when that doesn’t work you lock them away for a longer period. Over the decades this method combined with the so called drug war has led to the overcrowding of the prison system. As Ernest Drucker wrote there are over 7.3 million people under the control of the Criminal Justice system and that if given a city it would be the second most populated in the country.

Skeletal and Muscular System Relationship free essay sample

Pinak Patel Anatomy and Physiology Professor Jargen December 14, 2011 Skeletal System and Muscular System In anatomy and physiology we study the structure of living things and the function of living systems. In physiology, the scientific method is applied to determine how different organisms, organ systems, organs, cells, and biomolecules carry out the chemical or physical function that they have in the living system. Both anatomy and physiology are subcategories of biology. Throughout our class we have discussed many different systems of the body. One system that is very important to the human body is the muscular system, which consists of three different types of muscle tissue. Along with the muscular system is the skeletal system, which consists of the bones and the different types of tissue it contains. Both of these systems have many different functions, and can be interconnected together. These two systems work together and they form the musculoskeletal system. We will write a custom essay sample on Skeletal and Muscular System Relationship or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The muscular system consists of three different types of muscle tissue and it has four different functions. The muscular system also encompasses many properties. The three different types of muscle tissues it includes are skeletal muscle, cardiac muscle, and smooth muscle. The skeletal muscle’s main function is to move the bones of the skeleton. This muscle is voluntary and is also striated, meaning that it is striped, which is due to the muscle fibers that are combined into parallel fibers. Some of these muscles can be controlled unknowningly. For example, the diaphragm of the human body continues to alternately contract and relax while we are asleep, allowing our lungs to expand to breathe. The cardiac muscle tissue is found only in the heart. It is similar to the skeletal muscle in that it is striated, but it is also different in that it is involuntary. The smooth muscle tissue can be found within the walls of the digestive tract, blood vessels, and airways of the respiratory system. This tissue is nonstriated, which means that it is not striped and the fibers are not arranged into parallel orderly bands like the skeletal and cardiac muscle. The smooth muscle tissue is also involuntary. The muscular system has four key functions. It produces body movements, and stabilizes the body positions, for example, it holds contraction of the neck uscles that hold one’s head upright. Another function of the muscle tissue is that it is the storange and transportation of substances within the body: skeletal muscle contractions move lymph throughout the body, and help return blood to the heart. The final function of the muscle tissue is that it helps to maintain one’s posture. Each skeletal tissue is made of hundreds of t housands of cells called muscle fibers. The fascia is a component of connective tissue and it is a broad sheet of fibrous connective tissue that surrounds and supports muscles and other organs. The external part is the deep fascia that consists of theee layers of connective tissue. The epimysium is the outermost later that encircles the entire muscle. The perimysium surrounds groups of ten to hundereds or more individual muscle fibers, seperating those into bundles called fasicles. Then there is the endomysium, which seperates each individual muscle fiber. The nerve and blood supply of the muscle tissue consists of arteries, veins, and nerves that run together. There are somatic motor neurons that stimulate the muscles to contract. These neurons begin in the brain or spinal cord and extend by an axon to a group of skeletal muscle fibers. All in all, the skeletal muscle tissue contains many vital things, in order for everything to work properly. The skeletal system has many functions as well, just like the muscular system. The skeletal system has six different functions: support, protection, assistance in movement, mineral homeostasis, blood cell production, and triglyceride storage. Unlike the muscular system, posture is not a function of the skeletal system. There are also four types of cells that are present in bone tissue. The first type of cells is the osteogenic cells, which are unspecialized stem cells that are the only bone cells that divide. Another type of cells is the osteoblasts, which are the bone building cells; known as the immature bone cells. Then, there are the osteocytes, which are the mature bone cells and are the main cells in the bone. They exchange nutrients and wastes with the blood, which help maintain the bone’s normal metabolism. Finally, the osteoclasts, which are the cells that release powerful lysosomal enzymes and acids that break down the matrix (resorption). The bone tissue also has nerve and blood supply that also consists of arteries and veins. Although one can claim that there can’t be much inter-relation with the skeletal and muscular system, there are some relations to be made. First of all, vertebrates move by the actions of muscles on bones. Therefore, tendons attach many skeletal muscles across joints, allowing muscle contration to move the bones across the joint. Muscles generally work in pairs to produce movement: when one muscle flexes or contracts, the other relaxes. Next, the skeleton and muscles function together as the musculoskeletal system. This system is often treated as two separate systems, the muscular, and skeletal plays an important homeostatic role: allowing humans to move to more favorable conditions. Certain cells in the bones produce immune cells as well as important cellular components of the blood. Therefore, bone also helps to regulate blood calcium levels, serving as a calcium sink. Finally, the rapid muscular contraction is important in generating internal heat, which is another important function that can relate to bone tissue as well. There are many important systems that we study in anatomy and physiology. The skeletal system and muscular system are just two of them. Both of these systems have many functions that can be studied in depth. Although there are quite a few systems that aren’t very comparable, these two systems make an exception. In conclusion, both of these systems, bones and muscles, work together in many ways and can be inter-related to a certain degree.