Human Resource Planning Process Essay

The ongoing process of systematic planning to achieve optimum use of an organization’s most valuable asset – its human resources. The objective of human resource (HR) planning is to ensure the best fit between employees and jobs, while avoiding manpower shortages or surpluses. The three key elements of the HR planning process are forecasting labor demand, analyzing present labor supply, and balancing projected manpower demand and supply. When a business becomes large enough, it must pay attention not only to the employees it needs to hire, but what kind of employees it is hiring and what skills it is giving them. Human resources planning is the strategy businesses use to link their vision, mission, and primary goals with the employees they hire for day-to-day processes. It involves both logistics and leadership skills. A company may have all the financial resources it may need. But what if the manpower employed to manage the finances isn’t well trained? Well, nothing more than your finances will be going down the drain. Most of the corporate frauds are a result of unethical and mismanaged processes. Improper human capital may create a numerical output, but not the desired one in terms of quality. Most of the time, the term human resource management is synonymously used with personnel management. However, the meaning is still the same. It involves, employing, developing, utilizing, managing and understanding the staff in an organization. Importance of HRM: Organizational Psychology holds that successful organizations do not owe their success solely to market realities and sustainable competitive advantages. Actually, there is a lot more. Successful companies are those that consider their human capital as their most important asset. Facts and figures are the quantitative elements of successful management, yet the qualitative, i.e. the cognitive aspects, are those that actually make or break an organization. Since the industrial revolution, the world has progressed tremendously. Be it the steel industry, IT, fashion houses or housing sectors, development in all of these is evident. However, over the ages man has indiscriminately used and abused the natural resources available to him. It has resulted in a global energy crises and depletion of resources in general. In this backdrop, what remains is an abundance of human resource, or let’s says human capital. To achieve any more goals, tapping the right kind of resource is the key. We may have a business house worth millions of dollars. But what if there isn’t the manpower that suits the nature of the business? Hence, developing the manpower is of utmost importance. The Process of HRM Planning: It demands the HR manager to first understand the business requirement. Only if he comprehends the nature and scope of the business, will he be able to employ those who will deliver the required performance. When it comes to engaging the manpower, the manager should have a keen eye for spotting the talent. It ensures that the workforce is competent enough the meet the targets. Additionally, the existing ‘talent pool’ in the workplace should be taken into consideration, so that people with complementary skills can be employed. The functions of the HR manager are varied; he has to assess the currently employed workforce and their shortcomings. Identifying these shortcomings goes a long way in choosing an efficient workforce. While recruiting the new employees, the HR manager must calculate the expected workload. This way the HR department can design an accurate job profile and job expectations. Once you have the decided job descriptions, looking for candidates who fit the job will be easy. Don’t be fooled by their qualifications, it is only the relevant experience that matters more. A good HR manager is one who has the zeal and passion to motivate his prospective employees to perform to their potential. This process, thus, can be considered as one of the strategic steps for building the strong foundation of an efficient workforce in an organization. HR Planning Process of my Organization The HRM System of my organization is very comfortable for me. We work like a Family. Our organization’s is a Family for all staff. The Vision of the organization is: The perpetuity of our existence is for the superiority of lives of our valued clients, and combining the quality, reliability & professionalism with the customers’ welfare has been the only business challenge for us. To achieve service excellence by providing global standard financial services at reasonable price and thereby contribute to the society creating exceptional value for our stakeholders. We do not undertake investments on projects that have been scientifically proven to be harmful to human society and the global environment. Our Human Resource Management system is well organized and it update day by day as required. Normally, Human Resources Managers handle personnel decisions, including recruiting, hiring, position assignment, training, benefits and compensation. There are various functions that the HR Department looks into. They are – Recruiting and hiring Promotions Determining salaries Handling leaves Reviewing and processing awards Handling retirements Worker’s compensation Policy making and implementing Training and development Drafting Policies Our organization follows certain policies and the HR department formulates these policies. It is the most important function of the HR department. All the policies need to be drafted taking into consideration the goals of our organization. Recruiting Procedure In the earlier day our organization gave Newspaper Advertising for recruiting new people but now a day world is going to be Internet Base, in that context our organization also using their Advertisement in www.bdjobs.com for recruiting new and well experienced people. Its response is first and effective. I am also going to recruit in that procedure. So, I think it a well advertising media. HR Department Download CV and make a short list from those CV which our required match posts. Then make a communication (it sometime phone call or e-mail) with the candidate for Interview. Next face is to take a Written and a verbal test. The written test is based on English, Mathematics and IQ. Another part of test is a question paper is use for checking his/her mentality test. After successfully completing the written test those who are all qualified they get a call for a verbal test. Through this test checking his/her work experience, organizational behavior, personal behavior, overall his/her efficiency. Once he/she passes the entire test HR Department offer him/her 06 months Provisional Period Job through an Appointment Letter with all condition and a HR Manual. After successfully completion his/her provisional period he/she will be a Permanent Staff of PISL. But there is a condition that every staff must have to be renewal his/her job position in an Organizational Format. In that time if any of the staff is not renewal his/her contact of 1 year then organization will think that he/she will not interested to continue with us. Job Description Drafting The HR executive drafts the job descriptions that the people of the various designations of the organization is expected to perform. These job descriptions define all the qualities, skills and qualifications required for each designation. Background Checks It is the responsibility of the HR department to perform the background checks of all the employees that are appointed by the organization. The potential employees should also be thoroughly checked. Employee Records The HR department is expected to file all the details of the employees working in the organization. Each employee has a file of its own and these files are confidential. The job requires the executive to always keep these files updated. Employee Relations The HR department plays an important role in maintaining good employee relations within an organization. It is the department that takes into accounts the inquiries and issues faced by the employees. This is an important aspect of the job description and needs delicate handling. Performance Appraisal Annual performance reviews and appraisals are conducted by the HR department. Employee performance needs to be conducted accurately as the promotions and salary increase depend on these reviews. All the performance management records need to be maintained in the correct employee files. A performance appraisal is one of the important HR manager duties too. Training and Development All the employee training and development needs of the organization are handled by the HR department. It identifies the people who need to be trained, arrange for the training sessions and later take feedback to ensure that the training is implemented in the day-to-day work of the employee. Leave Management The HR department looks after the leave management of the employees. They need to maintain proper records of the number of leaves entitled to the employees, the leaves taken and the balance. It is also responsible for looking after the employees’ attendance and regularity. The HR department needs to update the leaves as per the changes in the laws too. Discipline & Decorum It is the unfortunate responsibility of the HR department to arrange for disciplinary action on the employees who are guilty of missing out too many days of work, not following the rules and regulations of the company and who refuse to follow the company policies. This will ensure that there is discipline in the organization. Safety The safety requirements of the organization are of paramount importance. It is the responsibility of the HR department to draft the safety policies to be followed by the organization and to implement them. Apart from the above, the human resource manager job description also include the following – The HR managers work closely with the company lawyers to sort out the corporate issues and suits filed against the organization. The HR managers are required to play an important part in the determination of the annual budget of the organization. The HR manager conducts the benefits, performance appraisals and the salary hikes, so he is in a position to determine the increase in the organizational spending. Any changes in the staffing of the organization needs to be handled by the HR manager. The HR manager is in charge of the employee motivation and needs to resolve issues which hinder employee performance. Working Environment WORK ENVIRONMENT is a place where an employee spends his or her more than a day which provides them which should be energetic, relaxing, friendly, atmospheric, green surroundings and also it should be very much comfortable for an employee to work in. In that context our organization’s working environment is so nice. Every staff is helpful to each other. Every department work is well organized so that there is no extra pressure for a staff. Managers is always take care of their under staff. They say that take your time for work but make it perfect. Our Customer Service Department is focusing on customer satisfaction; they deliver their best services on time and with high quality, accurate speed, safety and security. They are mainly customer-oriented. Level is the main thing which identifies the position which leads the responsibilities played by an individual. Level is given by a Human resource as per the qualifications of its employees. Culture is an important role in this organization and it always understands the culture and that’s why they advertise their brand and products by very good and very well done message appeal which spread over people. In the festive seasons they always distribute gifts to their employees’ customers’ suppliers in occasions like Bangla Nobovorsho, International Mother Language Day, Independence Day, Eid Day, New Year eve etc. They try to make their people realize about the culture which really send some positive energy and people feel the freshness and home in that beauty by this organization. Thus culture plays an important role. To continue with work and job that is to manage the duties and responsibilities effectively and honestly, the level is organized by the management so the work gets divided as the role means the specific job is done by the specific person and there are different levels. Benefits and compensation The area of Compensation and Benefits belongs to the most specialized areas in Human Resources Management. Compensation and Benefits usually plays the role of the HR Controlling, setting the rules and procedures around the salaries, variable pay and benefits. Compensation and Benefits is usually the function of HRM most connected with the competitors on the market and it sets the compensation policies, which are fully competitive on the job market, but the policies still meet the targets defined by the organization. The clear definition of processes in Compensation and Benefits is very important as the processes are under the attacks from the line management every single day. There is no a day without a pressure for the salary review at the individual employees and the rules and standards must be waterproof. Our Increment system is so update. It depend a employee’s full years different status like his work hour, working efficiency, extra work, environmental behavior (internal and external), approach with customer and his co-worker etc. Every term is defining some points and all total point indicates his increment and benefits. The correct base salary is very connected to the competitive salary issue. The correct base salary is the salary, which ensures: * the organization can hire a new employee at the requested level skills and competencies * the organization is able to keep the employee * the employee is motivated * the salary is felt as being fair The most important aspect is the fairness of the base salary to the employee, managers and the organization. Many organizations went through many organizational changes and the employees were moved from departments to completely different departments in the organization. After such an activity, the HRM Function has to be proactive and the overall organizational scan of the base salaries has to be conducted to revise the compensation policy of the organization. There are always employees, who are underpaid in their new position and employees, who are overpaid. The role of the HRM Function is make a clear picture of the organization, to present the situation to the Top Management of the organization and the conclusion has to be made. The Top Management has to receive a proposal from the HRM Function ensuring the situation will be sorted out by several actions and the time frame has to be agreed. Compensation Strategy is one of the most important strategies in the HRM Function as it influences the costs of the organization and potential bad decision can lead to very serious damages to the organization. The compensation and benefits strategy is derived from the overall HRM Strategy and it has to be fully aligned. When the HRM Strategy sets the main objectives for the HRM Function, the compensation and benefits strategy has to follow. When the overall HRM Strategy states the low cost of services and employees, the compensation and benefits strategy cannot target the highest salaries at all levels. The compensation and benefits strategy sets the general rules for the compensation and benefits area in the organization and the owners and leaders of the area. In some organizations, the compensation and benefits department is just a support department for the line management. In other organizations the compensation and benefits manager is a very powerful employee in the organization with the right â€Å"veto†. The compensation and benefits strategy sets the position of the organization on the job market and defines the items in the total cash in the organization and their role. The role of different components of the compensation is very important as the role of the compensation components can differ. For example, the role of bonuses can be primarily in performance reward or the retention of the employees and the organization has to decide. The compensation and benefits strategy has to reflect the reality in the industry and the surrounding job market. The compensation strategy can set the wish to pay the lowest possible salaries, but the HRM Function and the organization have to respect the reality on the job market. The compensation strategy needs a strong support from the top management as it sets strong limits to the daily operation of the line management and they usually do not fully agree with all the aspects included in the compensation and benefits strategy. Apart from these, there are several other areas where the human resources department plays an important role. Hence, the department is termed as a support department. In order to work efficiently for the employee welfare, it is mandatory that the people working with the human resources are aware of how to handle the above. Human resources are the assets of any organization. They need to be looked after as they are the reason for the company’s existence. Human resource is also one of the various functions in an organization. It is responsible for human resources management of the company. Thus, human resources become an important department and function of any organization. When you take up a job in the human resources, you are basically dealing with the policies and strategies followed by the organization for welfare of the employees (human resources).

Movie : American History X Sociology Essay

In a shocking opening scene, teen Danny Vinyard who is played by Edward Furlong, races to tell his older brother, neo-Nazi Derek, about the young blacks breaking into his car in front of the house, whereupon Derek gets his gun and with no forethought shoots the youths in their tracks and he forces the other man to put his mouth on the curb, then brutally kills him by stomping on the back of his head, crushing his mouth against the curb. Danny watches in horror as this unfolds. The police arrest Derek as he smiles at a shocked Danny.. Derek having already been influenced by the latent racism of his bigoted firefighter father. Derek is driven to action when his father is shot and killed while fighting a fire in a suspected Compton drug den. Eventually Derek becomes second-in-command of a neo-Nazi street gang, The D.O.C. (Disciples of Christ), and entices young whites to join. Tried and convicted, Derek is sent away for three years in prison, where he acquires a different outlook as he contrasts white-power prisoners with black Lamont, his prison laundry co-worker and eventual pal. Flashbacks, told in reverse chronology and represented by black-and-white throughout the film which is opposed to the present-day events represented in color, Meanwhile, Danny, with a shaved head and a rebellious attitude, seems destined to follow in his big brother’s footsteps. After Danny writes a favorable review of Hitler’s Mein Kampf, black high-school principal Sweeney puts Danny in his private â€Å"American History X† course and assigns him to do a paper about his older brother, who was a former student of Sweeney’s. This serves to introduce flashbacks, with the film backtracking to illustrate Danny’s account of Derek’s life prior to the night of the shooting. Monochrome sequences of Derek leading a Venice, California gang are intercut with color footage of the mature Derek ending his past neo-Nazi associations and attempting to detour Danny away from the group led by white supremacist, Cameron, who once influenced Derek. At a neo-Nazi party which Derek and Danny are both attending (despite the fact that Derek told Danny not to attend), Derek confronts and tells the leader, Cameron Alexander, that he will no longer associate with him and the gang and tells him to â€Å"Stay away from me and Danny†, at which point Cameron provokes and insults Derek. Derek beats him up and finally, kicks him in the head, which knocks him unconscious before leaving his office. At school the next morning, after Danny uses the urinal in the bathroom, he is confronted by a young black student named Little Henry, with whom he had a confrontation the previous day. The student pulls out a gun and shoots Danny in the chest, killing him. When Derek arrives, he runs into the bathroom and tearfully cradles his dead brother in his arms. The ending credits are Derek saying one of Abraham Lincoln’s famous sayings, â€Å"We are not enemies, but friends. We must not be enemies. Though passion may have strained it must not break our bonds of affection. The mystic chords of memory will swell when again touched, as surely they will be, by the better angels of our nature.†There are a few conflicts in the movie. One is that Derek between the neo-Nazi after he gets out. The term subculture refers to cultural patterns that set apart some segment of a society’s population. Cultural diversity also includes outright rejection of conventional ideas or behaviors. Counterculture refers to cultural patterns that strongly oppose those widely accepted within a society. In American History X it explores the neo-Nazi skinhead subculture in America. The skinheads are portrayed as hate-mongers; they believe in white supremacy and blame everyone else for their problems. The movie in a strong way, teaches that everyone deserves a second chance in life. Racism exists in many ways while American History X portrays one aspect of racism. The director portrays the neo-Nazi culture of America; their beliefs, reasons, and assumptions on others. American History X thoroughly exposes America as what it is today. Every day, crimes of hate are being committed mostly by blacks and whites. In the movie Derek’s father is portrayed as an ordinary working-class family man rather than a bigot to show that racism can stem from ignorance and the need to find a social  scapegoat. Shots of Derek staring attentively at his father then looking down and playing with his food show his confusion, and his final submission under his father’s demands for agreement â€Å"Yeah†¦I never thought about it like that.† The confusion shows that Derek is impressionable, and finally believes that social problems can be generalized to be blamed other races. The change that comes from this scene is shown in a news interview tape after Derek’s father is shot while fire-fighting in a black neighborhood. Derek’s growing hate forces his change in that moment from a timid, grieving son to an angry young man whose anger is given an outlet by the shadowy adult neo-Nazi, Cameron. In chapter three the author talks about norms which mean the rules and expectations by which a society guides the behaviors of its members. Mores are referred to norms that are widely observed and have great moral significance. People are more flexible about folkways. Folkways are norms for routine ad casual interaction. Examples include ideas about appropriate greetings, and proper dress. In the movie American History X there were a few morals that were shared between the members of this subculture. One of the main morals was that the white supremacy was better than the rest of the ethnicities. In one scene of the movie Danny says â€Å"I hate anyone that isn’t white Protestant.† Ethnocentrism is the practice of judging another culture by the standards of one’s own culture. Some degree of ethnocentrism is necessary for people to be emotionally attached to their way of life. But Ethnocentrism also generates misunderstandings and sometimes conflicts. Cultural relativism is the practice of judging a culture by its own standards. Cultural relativism requires not only openness to unfamiliar values and norms but also the ability to put aside cultural standards we have known all our lives. Even so, as people of the world come into increasing contact with one another, the importance of understanding other cultures become ever greater. One person who is ethnocentric is Danny who judges other cultures mainly the black culture because he was raised around a neo-Nazi brother and father most of his life. Derek was ethnocentric but due to some circumstances he turned into cultural relativism because he was more open and more understanding since he came back from prison. He went to prison because of his actions as an ethnocentric. He came out a changed man because he got raped because he was a neo-Nazi and his cell mate was a black and he was the only one who helped him and before Derek was released his cell mate was murdered. The social message in this movie was that racism is still a big problem here in America. It might not really look like it but it still exists. The movie insights of the racist of our social world. It also shows the audience an insight of the ethnocentrism community.

Accounting Theory and Current Issues Problems

The article half a defence of positive accounting research by Paul V Dunmore has been analysed in the present segment. The current study discusses positive accounting of research program extensively that in turn helps in development of causal factors of human behaviour from the perspective of accounting. In this respect ontological along with epistemological aspects of research works are appraised in the study. The introductory section of the current segment reflects the background information on positive research in accounting, aspects of scientific research projects along with instances of positive research in the field of accounting. Subsequently the article throws light on diverse aspects of scientific ontology and epistemology, falsification and importance of hypothesis testing in research work. In addition to this, the article also sheds light on different requirements on necessities productive and effectual positive research program, states the reason behind research programs are conducted in this way and delivers the concluding pronouncements together with suggestions for enhancement of research work. In itself, the current study concisely explains the summary of the article to deliver a comprehensive outline of the present article and recognises the research questions from specific research objectives. Besides this, the current study also exemplifies diverse theoretical aspects of positive accounting research in the current report and clarifies the significance and limitations of the study. The particular article fundamentally deals with positive approach undertaken for research in accounting and explains illustratively various doctrines of positive accounting on a particular platform of research work (Hopper and Bui 2016). Nonetheless, the current analysis in turn provides assistance for determination of causal linkages in behaviour of human beings observed from accounting perspective. Subsequently, the particular critique indicates the scientific research works conducted in economics as well as accounting as positive research. Over and above this, the research article also helps in understanding the manner positive approach can be utilized in accounting research, identify different deficiencies in the procedures of implementation of scientific means for research plans. In addition to this, the research article also elucidates exhaustively as regards intellectual enquiry established for development of research hypothesis and Greek practice of logical investigation as vital functions of scientific research works (Huber 2015). Moving further, the research article presents instances   Ã‚  Ã‚  of positive accounting research also summaries nature in addition to causes of certain factors of accounting, though the reasons might possibly be dissimilar illogical factors of human psychology. The research article also expounds different theories of scientific ontology and epistemology, rationality of examination of hypothesis of research and distortion. In this regards, the research article stated that principles a nd doctrines of research are regularly endorsed inductively by the process of accumulation of requisite, but this process of induction cannot be regarded to be correct (Jaggi 2015).   In itself, the research article also expounds exhaustively and comprehensively the Popper’s criterion that indicates the phases that natural scientists undertake for undertaking research work. Predominantly, the procedures takes account of observation and subsequent development of initial ideas, formulation of formal concepts and inspection of forecasts. For itself, undertaking this procedure also have the chances of disapproval of quite a lot of theories and helps in examination of feasibility of falsification of theoretical concepts. In addition to this, inspection of falsification also demonstrates qualitative positive research approach, diverse intents of qualitative positive research and subsequently illuminates the logic, strengths as well as weaknesses of statistical examination of research hypothesis (Kim and Zhang 2013). As such, the research article exhaustively illustrates the judgement behind examination of research hypothesis that can be regarded as a version of P opper’s judgement that is predominantly utilized in quantitative research. Particularly, for this null hypotheses are taken into account and under the specific null hypothesis, certain distribution of test statistic is calculated. Accordingly, the article mentions that the intention of inspection of research hypothesis is to invalidate the projected null hypothesis of the research work based on the enumerations. The research article also suggests that there is necessity for certain statistics for undertaking positive accounting research. Nevertheless, statistics are inexactly utilized, consequently, the usual aim need not be examination of hypothesis and in its place estimation needs to be utilized (Ball et al.   2013). Also, the current research article also describes the effect on positive research programs. Moreover, the research article also sketches the necessities of undertaking an effective positive approach for undertaking research works. This in turn also indicates the requirement for diverse models that can be stringently scrutinized, studying the significance of analytical modelling and need for enumeration instead of testing. In conclusion, the research study states conclusive pronouncements founded on inspection of different ontological and epistemological facets of positive approach in research works. Additionally, conclusive declarations of the current research article also clarifies the limitations of research works in the field of accounting and way in which the present exercise of accounting is deficient of necessary requirements (Miller and Power 2013). Over and above this, the study also recommends methods for enhancement of the research exercise grounded on identified gaps in specifically theoretical modelling, enumeration procedures utilized in different models, examination of hypothesis and documentation of data records. Examination of research observations of the current research refers that there is persistent necessity for more advanced processes for examination that can ensure that theoretic models can be appropriately gauged (Robson and McCartan 2016). Predominantly, the ideologies and doctrines need to be functionalized by establishing apposite proxies for across-the-board and significant notions. Before instituting a viable method for examination of notions, precis e measurement scheme need to be correctly utilized as a standard that can be used in all the research studies and eradicate the need for re-creating diverse dimensions every time for all the subsequent research works (Rogers and Van Buskirk 2013). As such, evaluation of diverse observations also proposes the fact that there needs to be transference of concentration from essentially the processes of examination of research hypothesis to particularly the estimation processes of specific research parameters. By itself, comparative appraisal can be undertaken between the confidence intervals as well as varied theoretic estimates of research parameters along with diverse similar examinations from research projects (Smith 2014). The present research article also recommends about the necessity to upkeep data records, proper implementation of significant notions that in turn can help in inspection of framed research hypothesis. According to analysis of observations, research study also reco mmends about the need for applications that in turn can assist in endorsement of findings acquired from testing of framed hypothesis of the research. The questions that can be framed based on current objectives of the research: How do the positive approach adopted in the field of accounting research can assist in the process of accomplishment of scientific purposes of research work? How do procedures of development of specific hypotheses for research, examination of hypothesis enhance a particular research work under consideration? In what manner do different aspects of ontological along with epistemological factors of scientific research affect research procedures? The contemporary fragment demonstrates theoretical construction of current research work that in turn can assist in the procedure of upholding theoretical notions that are particularly relevant in the present context (Tucker et al. 2016). Also, theoretical outline of the present study takes account of different descriptions of ontological along with epistemological factors of scientific research works under consideration. By itself, the carefully chosen article elucidates diverse notions of positive approach in accounting research, its contextual background accompanied by biases. The chosen research piece also draws reference to specific Greek mythology, specific religious understandings about the entire world, (Buddhist otherwise Abrahamic) for comprehensive understanding of the procedures of sensible enquiry that essentially is a significant measure of scientific research (Wilkinson and Durden 2015). Also, the present research article also demonstrates the significance of positive approach in accounting research and pulls reference to vital model that can essentially help in understanding the rationality as well as self-absorbed human behaviour. Over and above this, theoretical outline of the current research study comprises of thorough study of logical ontology along with epistemology of scientific research. Also, the notions along with doctrines of accounting fundamentally comprises of comprehensive explanation of accounting concepts such as revenue, expenditure, gains or else losses and many other concepts (Bonin 2013). Nevertheless, accounting concept in ontological setting also divulges the fact that there are several fundamental deductions vis-à  -vis reality existence that basically can be related to significant theory especially focussed on philosophy of realism. Yet, dissimilar conclusions drawn that has foundations on explicit ontological assumptions insufficient. This is basically for specific cases in which the significances in conjunction with r oles of mainly accounting in business concerns as well as community need to be considered. Based on the observations, it can be hitherto construed that positive ontology and epistemology might perchance not be precise and illogical (Coad et al.   2016). In this connection, positive research assumed for varied wings of social science have the need for suppositions of certain research approaches that are in essence based on important observations regarding causal linkages. However, the theoretical construction of researches consists of comprehensive explanations of Popperian criterion, qualitative research in Popper’s practises, clarification of judgement accompanied by explanations of strengths as well as weaknesses of statistical examination of research hypothesis as part of implementation of Popper’s procedures and evaluation of erstwhile research that can illustrate influence on positive research projects (Deegan 2013). Particularly, the insinuation of the current article under consideration is that it helps in obtaining ample awareness regarding positive approach of research particularly in the field of accounting. Nevertheless, the research work aids in the process of augmentation of causal affiliation of specific nature of human in basically accounting setting. Apart from this, examination of research article also divulges the fact that the research study concentrates on significance of logical investigations that can upkeep the whole practice of foundation of cause and effect link (Gaffikin and Aitken 2014). On top of this, the research study also contributes towards the procedure of attainment of systematic information regarding different theoretic philosophies as well as notions of normal science propounded by Kuhn. Nonetheless, the primary output profoundly consists of statistically noteworthy consequences and has different uninterpretable statistical coefficients related to transformed measu rements. There are several limits of the current piece of research. Fundamentally, the details suggested by Kuhn are also non-important (Miller and Power 2013).   As such, the current study therefore proposes varied propositions based on consequences of the research study. For itself, the recommendations for of enhancements of theoretic models have the need to be assessed for formation of effectual research pieces. Nevertheless, the study exemplifies inadequate advancement in scientific research particularly in the field of accounting. This can be hereby added that the research does not mention it does not mention particular ways for averting diverse difficulties of slow advancements in positive research specifically in the fields of accounting (Modell 2013). Yet again, the proposals for development as indicated in the research article also suggests about estimation of research parameters, though, the current research price does not exemplify the technique of application for asses sment of notions. The current report explains thoroughly diverse ontological and epistemological facets of scientific research schemes. However, the scientific research fundamentally comprises of intellectual investigation and fundamentally this practise of enquiry can be reflected as a vital part of scientific research process. Particularly, from the perspective accounting, scientific research procedures considers specific accounting exercises that essentially does not fulfil obligatory criteria for working as an effectual research work. Examination of consequences replicates diverse significant models that stem from fallouts of the inspection. The carefully chosen article also put forward diverse propositions that are important expressly for positive research and quantitative in nature. Analysis of observations of the current research piece also reflects the requirement for more superior hypothetical and theoretic models that can essentially be considered as pertinent subjects for comprehensive exam ination. Yet again, examination of research study also replicates the need for improved analysis processes in order to ensure that diverse hypothetical models can be correctly scrutinised. Outcomes of the current research article also mentions about the need for transference of the effort from particularly examination of research hypothesis to utilization of processes of estimation of research parameters. Finally, the research article also asserts the requirement for broad replication of specific intentions of validation of deductions from examination of research hypothesis. Ball, R., Kothari, S.P. and Nikolaev, V.V., 2013. Econometrics of the Basu asymmetric timeliness coefficient and accounting conservatism. Journal of Accounting Research, 51(5), pp.1071-1097. Bonin, H., 2013. Generational accounting: theory and application. Springer Science & Business Media. Coad, A., Coad, A., Jack, L., Jack, L., Kholeif, A. and Kholeif, A., 2016. Strong structuration theory in accounting research. Accounting, Auditing & Accountability Journal, 29(7), pp.1138-1144.. Deegan, C., 2013. Financial accounting theory. McGraw-Hill Education Australia. Gaffikin, M. and Aitken, M., 2014. The Development of Accounting Theory (RLE Accounting): Significant Contributors to Accounting Thought in the 20th Century. Routledge. Hopper, T. and Bui, B., 2016. Has management accounting research been critical?. Management Accounting Research, 31, pp.10-30. Huber, D., 2015. On the hegemony of financial accounting research: a survey of accounting research seen from a global perspective. Journal of Theoretical Accounting Research, 11(1). Jaggi, B., 2015. Research in financial accounting accounting theory ii (26: 010: 652) Fall 2015. Kim, J.B. and Zhang, L., 2013. Accounting conservatism and stock price crash risk: Firm-level evidence. Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory. Academy of Management Annals, 7(1), pp.557-605. Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory. The Academy of Management Annals, 7(1), pp.557-605. Modell, S., 2013. Making sense of social practice: theoretical pluralism in public sector accounting research: a comment. Financial Accountability & Management, 29(1), pp.99-110 Robson, C. and McCartan, K., 2016. Real world research. John Wiley & Sons. Rogers, J.L. and Van Buskirk, A., 2013. Bundled forecasts in empirical accounting research. Journal of Accounting and Economics, 55(1), pp.43-65. Smith, M., 2014. Research methods in accounting. Sage. Tucker, B.P., Parker, L.D. and Merchant, K.A., 2016. With a little help from our friends: An empirical investigation of co-authoring in accounting research. The British Accounting Review, 48(2), pp.185-205. Wilkinson, B.R. and Durden, C.H., 2015. Inducing structural change in academic accounting research. Critical Perspectives on Accounting, 26, pp.23-36.

Advocacy Project Assignment Example | Topics and Well Written Essays - 1250 words

Advocacy Project - Assignment Example Due to the fact that an increasingly technological society does not perform nearly as much physical labor as was required in the recent past, coupled with the fact that diets have not kept pace with the changes to human behavior and activity, has instigated a situation by which both children and adults are becoming increasingly overweight; oftentimes obese (a means of measurement to define 20% or more over ideal body mass). Whereas current average obesity rate is approximately 32% within the United States, New Jersey experiences a childhood obesity rate in excess of 39% (Gollust et al., 2013). This creates a systemic issue not only due to the fact that it is a precipitously higher level of obesity than the national average but due to the fact that such a high rate of childhood/adolescent obesity impacts negatively on the current and future health that these individuals can necessarily expect. As such, the purpose of this analysis will be to engage the listener with an understanding o f the fact that action is required with regards to the epidemic of obesity; action that can ultimately help the current generation to enjoy a more healthy and active life than they might otherwise (Fletcher, 2014). Recent scholarship has indicated that the situation regarding childhood obesity, in the United States, is reaching and alarming level. Scholars have indicated that roughly one in three children currently living within the United States can be considered obese. The obvious problem that exists with regards to this is not necessarily due to the fact that these children are merely obese; rather, the problem that exists is due to the fact that children who suffer from obesity facing exponentially higher risk of developing any number of other diseases (Rabbit & Coye, 2013). These can include but are not limited to diabetes, high blood pressure, heart disease, and many others (Anderson et al., 2012). Moreover, the issue with childhood obesity, as is

Risk and Hedging Essay Example | Topics and Well Written Essays - 250 words

Risk and Hedging - Essay Example The exposure is also related to a case whereby the company borrows money in a foreign currency. Coca Cola Company usually relies on lending’s from the subsidiaries that are found in other countries (Vigna, 2012). An economic exposure is one that measures the changes in the present value of Coca Cola Company and it results from changes in the future expected cash flows that may be caused by exchange rate changes that are not expected. The exposure in Coca Cola Company mainly affects the selling price and the sales volume of the company. An accounting exposure is used in measuring the changes that are derived from accounting as a result of coca cola Company translating its financial statements that are found in a foreign currency into a reporting currency that is single. That will affect issues such as the payment of the corporate tax incurred by the company. Coca cola company therefore hedges so as to avoid risks that are involved with foreign transactions (Murphy,

Archetypes Essay Example | Topics and Well Written Essays - 750 words

Archetypes - Essay Example Archetypal characters appear repeatedly in legends worldwide. An angel is an archetype as a tragic hero who is trying to overcome the evils in his past. Many literature theories classify archetypes by their roles or purpose the character represents in the story. The classifications are protagonist, antagonist, reason, emotion, sidekick, sceptic, guardian and contagonist. Caught in the Widow’s Web Caught in the Widow’s web is a story written by Gordon Rice, which can be divided into three structural archetype types. These archetypal structures are character archetype, plot archetype and setting archetype. The characters, setting and plot archetypes that are believed to be the most important to this story have been well used by the author to convey a very complex psychological and philosophical narrative. Archetypes main purpose is to produce certain psychic forms, their description and various means of demonstration. BVCharacter archetypes The character archetypes in thi s narrative include the hunter, black widow, child, mother and scavenger. Given that the story is in first person viewpoint, the reader gains access to the narrators mind. In this case, the heroic hunter is the narrator, who is a hero in his own narrative; He embarks on a quest to find black widows in the village and neighbourhood. He found them in discarded wheels and tyres, house foundations and cellars, automotive shops and tool sheds and water meters and rock gardens. Other character archetypes are the villains in the town that is revealed in the first paragraph (Kennedy, &, Gioia, 1323) According to Miller, (126), the character archetype is the black widow as she is the object of the hunter’s fury and the heroic hunter seeks and destroys as many villains as possible. The black widow archetype character is an illusion of something evil and any bad thing that happens in a person’s life is associated to the active malevolent. Black widows always waited in the dark to ambush their victims. A black widow in somebody’s life cannot be reasoned with, just like the heroes cannot reason with their nemesis. Grice also sees the tiny spider as a villain who represents the black widow. The hero hunts them wherever he goes and at the same time, he fears them and realizes that they are too many to hunt, as much as he resolved to hunt them in the whole town. The Black widow in this narrative is seen as the ultimate villain, yet it is a small and malevolent creature with a high potential to for mass destruction. It possesses venom that contains neurotoxin that produces sweats, vomiting, swelling, convulsions and a number of other symptoms. The author also despises widows and sees them as abominations of nature, which is good in the world. Setting Archetypes The setting archetypes in this narrative include the town, the web and the cosmos or universe. This narrative is filled with material demonstrating archetypal forms that when pieced together reveals a web of intricacies that have the ability to overwhelm even the most analytical eye. The town is the main setting archetype that provides the battling ground between the villain and the hero throughout the story. The town represents the area in which the heroic hunter searches and destroys the black widow. When the heroic hunter goes throughout the town and neighbourhood, he finds the black widows in many archetypal settings like house foundations

Ethical Issues and Application of Ethics Theories Case Study

Ethical Issues and Application of Ethics Theories - Case Study Example Similarly, Carly also wants to show the work of young artists in his museum as it was a success in a museum in London. This will affect both Z museum and Carly as a successful show will increase the rating of the museum and will help them become a popular place. Similarly, Carly will also benefit by controlling a successful museum as his standing and worth will increase. The other stakeholder in the case is Jeremy Q. Jeremy Q is going donate a good sum of money to museum in an attempt to increase recognition in the corporate sector, which will give him chance to attract a corporate sponsorship for his collections. So, he may also be affected greatly by the success of the show. M's will also not remain unaffected by the show. They have been forced to become a stakeholder by the persuasion of Jeremy and Carly. Both have offered them to use their services in future if they sponsor the show. This means future financial gains for M's if show becomes a success. Similarly, young painters wi ll get exposure and there may be a change that the success of their painting in the show may lead them to fame. These were some of the stakeholders and how ethical or operational issues impact these stakeholders. According to Manuel Velasquez, Teleology theory states that what make an action good or wrong are the consequences of that action. For example, a "right action" always leads to right consequences and vice versa. In our case, all the stakeholders were working for their own benefits. For example, Jeremy wanted publicity and corporate sponsorship for his collections. Similarly M's wanted more business opportunities in the future and Carly wanted to enhance his reputation. In surge of their own benefits, all the stakeholders were working for the success of Z museum. However, according to Teleology theory, this self-interest is justified as long as the final target is achieved, that is the success of Z museum. However, if the Museum fails to put on a great show, the actions of these stakeholders would be classified as unethical or wrong actions, as suggested by this theory. Similarly, Manuel Velasquez defines Deontology theory as "it is not the consequences but the motivation behind thes e actions that determine the actions right or wrong". In our case everyone was lacking the real spirit and working for their self-interest or personal success (2009). Hence, their actions, according to deontology theory were wrong as they were not working for the success of the Museum, which was the main target, but instead everyone was seeking growth in his own personal stature. However, one cannot classify this behavior as truly negative behavior. According to Shaw, egoism theory sets the personal achievement and pleasure as the main goal for one's actions. The behavior of the stakeholders can be justified if their actions are viewed in the light of this theory. The director was working for his growth in reputation, Jeremy for his publicity, M's for future business. All of them were indirectly putting their efforts for the success of the show at the Museum. Their actions are justified by the egoism and Teleogical theories but, their actions cannot be considered as totally ethical under deontology (2005). In order to analyze the costs and benefits of these actions to Z

Expanded Definition Essay Example | Topics and Well Written Essays - 250 words

Expanded Definition - Essay Example Glycogen is the molecular structure of carbohydrates that is stored in mammals. In humans, the bulk of glycogen is accumulated in skeletal muscles. Glycogen is the key energy substrate during exercise intensity that is more than seventy percent of the oxygen intake. Healthy people often eliminate blood glucose fast when there is excess glucose. The glycogen that is stored in the skeletal muscles is limited because the glycogen synthesis prevents accumulation. After exercise, the rate of glycogen synthesis is increased to replete the stores of glycogen. The diminishing of skeletal muscle glycogen after exercise enables healthy storage of carbohydrates after meals and this averts the growth of type 2 diabetes. Glycogen is carbohydrate stored in human cells. Eighty percent of the produced glycogen is stored in the skeletal muscles. As a result, enzyme glycogen synthase activates the conversion of glucose to glycogen and insulin is the enzyme that prevents conversion of glycogen to gluco se in the body (Jensen et al., 21). Moreover, it is the polysaccharides that maintain the physiological blood glucose concentration. The liver directly contributes to the blood level in the body because of the presence of glucose-6-phosphate. Glycogen in the skeletal muscles is broken down and transported to the liver to help in maintenance of euglycemia (Jensen et al., 2). (2008).  Adrenaline potentiates insulin-stimulated PKB activation in the rat fast-twitch epitrochlearis muscle without affecting IRS-1 associated PI 3-kinase activity.Pflugers Arch.  456, 969–978. doi: 10.1007/s00424-008-0471-z.  [PubMed][Cross

Friere - Banking v. Problem Solving Models of Education Essay - 1

Friere - Banking v. Problem Solving Models of Education - Essay Example There is a disconnect between a more expansive view of men as being capable of finding out the truth for themselves on the one hand, and what the educational system has so ordered as the way men should learn and that is via a one-way banking concept with the students as mere depositories of knowledge that the educational system has a monopoly on (Freire, n.d.). e) â€Å"Education as the practice of freedom- as opposed to education as the practice of domination- denies that man is abstract, isolated, independent, and unattached to the world; it also denies that the world exists as a reality apart from men. Authentic reflection considers neither abstract man nor the world without men, but men in their relations with the world† (Freire 72) e) â€Å"In problem-posing education, men develop their power to perceive critically the way they exist in the world with which and in which they find themselves; they come to see the world not as a static reality, but as a reality in process, in transformation† (Freire 73) f) â€Å"Banking education resists dialogue; problem-posing education regards dialogue as indispensable to the act of cognition which unveils reality...Problem-posing education bases itself on creativity and stimulates true reflection and action upon reality, thereby responding to the vocation of men as being who are authentic only when engaged in inquiry and creative transformation† (Freire 73) g) â€Å"Problem-posing education affirms men as beings in the process of becoming...The unfinished character of men and the transformational character of reality necessitate that education be an ongoing activity† (Freire 73-74) It is clear from the preceding text that Freire discounts the banking model, after analysis as bankrupt and fostering a model of education that dehumanizes. Truer to the nature of man as capable of seeking the truth is the problem-posing model. There are elements in the banking model that,

Summary Paper Essay Example for Free

Summary Paper Essay In a May 22, 2011 article Why are so many students still failing online? the author, Rob Jenkins, argues the difference between online and on-campus classes. There is a problem with students failing online classes, but I believe that hybrid classes should be the primary choice. Jenkins mentioned that online classes are a better choice, but not with all classes. Jenkins asks, Can we agree that none of us would want to be operated on by surgeons who received all of their medical training online?† Online classes have their limits, but also have more conveniences. For example, Jenkins states that For students who arent able to attend college in the traditional way, good enough, can be a godsend. They are less costly and the enrollment rate is higher than on-campus courses. Online courses seem to be the future according to Jenkins. On the other hand, I disagree because the problem of students failing online classes exists because of the success rates. Online classes have a lower rate because classes such as speech should be taken in a traditional classroom instead of online. Some professors tried to have the students do their speeches on their own time but video tape them and send them to the professor to watch and evaluate. While this idea seems to work, I still believe that online courses such as this one are better taken in the classroom than online. Jenkins argues in a department meeting that faculty members should use the same principal as entry level on-campus classes and have students take an entrance exam to see if they score high enough to be able to take them successfully. The administrators told Jenkins that it more than likely wouldnt happen. Jenkins is in a working progress of getting the online class success rate up higher and making it a majority of the community college life. However, while Jenkins plan may succeed, I still believe that it is the wrong choice. Every college course is beneficial in some way or another, and almost all of them bring up questions throughout the semester that would be better answered in a classroom setting. The students would get more out of asking in class than through email. Again, in my opinion, I think campus classes should be the majority of the college life.

Fayols 4 Functions of Management

Fayols 4 Functions of Management Henri Fayol (1841-1925), praised as father of modern administrative management, focused on general and attitudes theories of managers practice. Fayol was the first to discover the specific managerial functions of planning, organizing, commanding, coordinating and controlling (Davidson et al, 2009 p.42). However, it has comprised of only four functions nowadays (planning, coordinating, leading and controlling). These functions have become the solid foundation and core management process, playing important roles in diverse organisations. Accordingly, this essay will further elaborates the Fayols functions and convince of its great influence within the contemporary management practices. However, errors and biases decision making such as overconfidence and sink costs might cause corporate crisis and scandal (Robbins et al, 2009 p.232). Port Klang Free Zone project (PKFZ) in Malaysia, has bring on a failure planning. Advisory firm Pricewaterhousecoopers (2009 p.11) has revealed PKFZ project actual cost had rose up from RM1,957 billion, predict to reach RM12,453 billion cumulative deficits in over time. Report further indicated that failure planning included weak governance and project management, lands purchased exceed market value, low project actual occupancy and so on. It is apparent that the management team are holding unrealistically positive view, tend to obtain reward and to avoid immediate costs. PKFZ project also failure to adjust adequately for subsequent information. Thereby, decision-makers ought to not be heuristics thus simplify. Fayols coordinating function still emphasises in current management practice. Coordinating linking and allocating the organisational activities and resources to ensure efforts are effectively (Davidson et al, 2009 p.280). Coordinating approaches consist of job specialisation, departmentalisation, allocating authority and also organising activities. These purposes are to maximising performance practices, and establish sustainable competitive advantages. For this example, Malaysia former Prime Minister Tun Dr. Mahathir Mohamad has a great effort on coordinated civil servants. He initiated civil service reform in his governance time, suggested paradigm shift needed from the civil servants in their attitude and approach towards their duties. Hereby in Mahathir theory, stated that civil service should more customers focused, responsive, results and performance oriented, accountable and innovative, with the capacity and capability of providing quality services (Ho and Chin, 2001 p.22). As a result, reform has increased the efficiency and effectiveness in the civil service administration and management. Besides, Malaysia Airlines (MAS) was another example to demonstrate the important of coordinating. Reformation MAS adopt to join global airline alliance to cut short their deficit flight lines and feed to alliance airline (Sia, 2007). Simultaneously, collaborate airlines would also allocate the regional flights to MAS. Therefore, both have equal advantages, despite MAS flights reduced but made more money. Leading is another element of Fayols function. Organisational manager should have leadership skills to lead employee. Robbins (2009 p.577) stated that a good leader should have clear goals, relevant skills, mutual trust and support, negotiating skills and unified commitment. Furthermore, effective communication increase productivity and avoid distrust between employees. As Mahathir (2004 p.118) outlined that explanations is one of the important jobs of a leader, because leader (manager) have to sell the idea to people (subordinates). Thereby, good communication should a leader have. However, Milne and Mauzy (1999 p.3) argued that the most important leadership traits are not discernible by looking at the leader alone but by looking at interactive leader-follower relations. It makes clear that leader should also be sensitive to what followers think. For instance, Asia leading low-cost carrier, Air Asia, has an extraordinary leading style. The management prefers casual and team-work approach, with less authority symbolises and allows employees to share opinion (AFP, 2004). The crew members clean the plane without regard for rank, and the top manager frequent get down operations with subordinates. CEO Tony Fernandes has further explained this is a way to motivate his staff (Kang, 2003). The forth Fayols functions are controlling. Controlling means restricting organizational activities to same targeted element of performance remain within acceptable limits (Davidson et al, 2009 p.318). Controlling is an indicator and it helps to ensure the process of implementing goal was in right direction, with comparing and evaluating its performance. In reality, due to goal perform is an ongoing process, contingency are often surround and occur during process, therefore, controlling provide the critical link back to planning. Well controlling will make productivity efficiency and achieve effectiveness goal. Air Asia as a low-cost airline has to constant looking of their cost and expenses. For example, Air Asia decides buying single type aircraft, which is Airbus A320. CEO Tony Fernandes (2007) make clear that Airbus A320 is cost economics than others aircraft, superior reliability and fuel efficient. Due to this, keeping single aircraft type reduces maintenance fees and staff training expenses. It is apparent that Air Asia has made effective control through cost-efficient. On the other hand, organisation without control managing ignoring of the target and what future happens to take, lastly cause failure management. Port Klang Free Zone project (PKFZ) as stated above, was also result in weak finance controlling. The report (2009 p.40) has illustrated PKFZ purchased land with exceeds market value, and twice to accept higher interest rates loan than originally contracted without reason, despite management team discovered financial statement facing deficit. In sum, overwhelming evidences make clear that Fayols functions involve great influence to contemporary organisational management practice. Planning, coordinating, leading and controlling are incurred reciprocal condition, interdependent and interaction. Managers have to engage in different activities and different management process well simultaneously. Without Fayols functions nowadays, Malaysia Airlines might be termination, dissolution or take over by others. Also, entirely low-cost airlines organisations even many low-cost industries cannot survive. PKFZ project is not without planning, but a weakness planning and controlling. If plans and controls in satisfactory, it might be a flourish regional trade, distribution and procurement centres. Hence, it could therefore be concluded with practice well of Fayols functions, although goal cannot assure be success but can minimise the challenges and drawbacks among the approach.