Sunday, January 19, 2020
Blade Runner Essay -- Papers
Blade Runner "Mise en scene, in discussions of film, refers to the composition of the individual film, the relation of objects, people and masses; the interplay of light and dark; the pattern of colour; the camera's position and angle of view, as well as the movement within the frame". The complete film dictionary. The Ridley Scott film Blade Runner, begins with opening credits, these are plain, bold, white text on a black background. This along with quiet music and sudden beats of drums creates a very tense atmosphere and helps with suspense; there is a very military feel to this opening sequence. We are then given an update of events, this tells us the film is set in the future and that it is a time when technology has enabled cyborg human clones, colonisation on planets in outer space and a world dominated by Large Corporations, this tells us that the genre of this film is sci-fi. ====================================================================== The opening sequence shows a vast futuristic urban ba...
Saturday, January 11, 2020
Motivating Middle School Boys Essay
Abstract Middle school is a time of physical, emotional and social change for boys. When students hit middle school, academics tend to take a back seat to all of the new activity in their lives. For boys, middle school is increasingly difficult. In addition to the physical and emotional changes, the academic curriculum becomes more challenging and rigid. This does not align with a typical boyââ¬â¢s learning style. Many boys in middle school are struggling through hard times at home. Situations may include challenges such as little to no parental support, poverty, and malnutrition. With all of the possible circumstances disrupting their home lives, it is hard for these boys to concentrate on how to solve an equation in math class. Teachers need to motivate boys by providing relevant, hands-on curriculum. Three ways that teachers can do this is by including family members in the classroom, using friendly competition in the form of games and contests, and by relating mathematical lessons and material to real-life situations and interests that the boys might have. Introduction By seventh grade, most students have had years of poor attendance, little parental support, and many other issues related to poverty. They simply do not see the importance of mathematics in everyday life and how math can lead to better things for them. Males, in particular, want to continue the lifestyle they were raised in; showing little to no effort when it comes to the math classroom. This paper discusses three reasons why mathematics teachers should incorporate meaningful motivation strategies as a tool to motivate middle school males in the mathematics classroom. Including Family in the Classroom. One way that teachers can help to motivate boys in the middle school classroom is to include their families in the classroom. The relationship between family and school influences the academic achievement of middle school students. These family relationships and parental involvement mold studentsââ¬â¢ educational development drastically. Murdock and Miller (2003) refer to family as a major influence in how middle school boys deal with learning, peers, and motivation. They state ââ¬Å"families play the most important role in studentsââ¬â¢ lives as they transition from elementary school to middle schoolâ⬠. The absence of a parent can play a very important role in the success of a student, so when the student sees that there is a connection between the classroom and their family, they are motivated to succeed. Middle school math teachers should try their best to create a sense of family cohesion and teamwork in the classroom. Teachers can do this by always making sure parents are aware of what is happening in the classroom, keeping the lines of communication open, and even incorporating projects that might need the student to work with a member of their family to complete it. Haim Ginottââ¬â¢s theory of congruent communication states that teachers should always use communication that is harmonious with studentsââ¬â¢ feelings about situations (Charles, 2008). This can be applied to idea of including families in the classroom because teachers need to keep the lines of communication open not only with their students, but with their studentsââ¬â¢ families. By taking the time to talk to students about situations arising in the classroom, it will be easy for teachers to communicate with parents about similar situations and the lack of motivation within the classroom. When students know that their families are involved in their academics, they are more inclined to succeed in the classroom. Introduce Competition Next, a second way that teachers can help to motivate middle school boys while in the classroom is to include the use of different games and contests. Most boys respond well to competition with their peers. They will force one another to greater speeds, improved accuracy and higher achievement in the name of winning. Boys thrive on competition, so any type of game or activity that allows them to go against a peer in a competitive manner will motivate them to perform. In the following quote, Conti explains why he believes that competitions in the math classroom can spark an interest in math for boys. ââ¬Å"Mathematics competitions are probably the extracurricular academic programs with the widest participation. The most immediate value of these math contests is obvious ââ¬â they pique studentsââ¬â¢ interest in mathematics and encourage them to value intellectual pursuits. Boys love games, and many will turn just about any activity into a contest, or in other words, something to get good at. Math contests thus inspire them to become good at mathematics just like sports encourage physical fitness. Eventually, students put aside the games. By then, hopefully an interest in the underlying activity has developedâ⬠(Conti, 2001). Teachers should create competitions by having students race against one another to solve math problems or turning a test review into a basketball game, allowing students to shoot a basket for every correct answer. The teacher could also place students in groups and award points based on certain behaviors and completed tasks. A prize would be awarded to the group with the highest score at the end of the week. Jacob Kounin would agree with this point based on his theory of lesson momentum and withitness. Kounin believes that classroom teachers should be able to do a multitude of things at one time, including presenting motivating and engaging lessons, managing the class, and being aware of the classroom surroundings (Charles, 2008). He states that good teachers keep students from getting bored or otherwise frustrated with lessons. By including competition in the form of games and contests in the classroom, the teacher is able to keep the boys motivated with a lesson while still controlling the needs of the class. When boys know they have a chance to show off their skills by winning something, they will immediately become engaged and motivated to participate. Provide Connections to Real-Life Therefore, a third way that middle school math teachers can motivate boys within the classroom is to connect the material to real-life applications. Students, particularly those who come from backgrounds that undervalue education, will benefit from this strategy. Stein (1993) expressed his belief in real-world connections revolving around math lessons by stating ââ¬Å"Because students often feel that mathematics is the subject least relevant to their daily lives, it is an important arena in which teachers can attempt to incorporate studentsââ¬â¢ funds of knowledge in the context of culturally relevant mathematics instructionâ⬠. For middle school boys, school itself is often the least important factor in their lives. Teachers can tap into their focus by relating topics to important interests in their lives. One way for teachers to do that is to use democratic teaching; a theory of Rudolf Dreikurs. Democratic teaching occurs in a classroom in which the teacher and students work together to make decisions about how the class will function (Charles, 2008). This applies to the idea of connecting math with real-world situations. Students want to know how what they are learning will benefit them in their future lives. By brainstorming different topics and careers that the students are interested in, the teacher can then develop lessons that explain how those interests or careers are affected by mathematics. Teachers should show boys how math affects their everyday lives in areas such as: household maintenance, calculating car mileage, budgeting, making larger purchases (cars and houses), or solving problems that are important to them. Connecting math to future careers can also help to motivate boys in math class. Many unmotivated boys do not realize the importance of math for success in college or the role that math plays in careers that are not overtly math-oriented. Stein also claimed that by using problems that interest and excite the studentsââ¬â¢ curiosity, students are keen to develop important problem-solving strategies. These strategies can be applied in everyday situations, not just in the mathematics classroom. Conclusion The use of meaningful and male-related motivational strategies in middle school mathematics classrooms are a great way to motivate and help boys succeed. Most boys are very intelligent when it comes to numbers and math, however it may seem ââ¬Å"too coolâ⬠to get good grades and to apply yourself. Middle school is where students generally begin to find themselves, and a determined teacher can help to motivate students to choose the right path. A teacherââ¬â¢s responsibility is to make sure they have done everything in their power to help their students succeed. This means reaching out to parents, changing lessons to fit the needs of the unmotivated students in the classroom, and changing your classroom management strategies to help engage and excite the students. With little to no parental support or guidance for many boys in the classroom, a male math teacher may be exactly what these boys need. But will these same strategies work with a female math teacher? References: Charles, C. M. (2008). Twentieth-Century Pioneers in Classroom Discipline. Building Classroom Discipline (Ninth Edition). Boston: Pearson. Conti, R. , Collins, M. A. , & Picariello, M. L. (2001). The impact of competition on intrinsic motivation and creativity: Considering gender, gender segregationà and gender role orientation. Personality and Individual Differences, 31(8), 1273- 1289 Grossman, H. (2004). Classroom behavior management for diverse and inclusive schools. (3rd edition). Maryland: Rowman & Littlefield. Murdock, T. , Miller, A. (2003). Teachers as Sources of Middle School Studentsââ¬â¢ Motivational Identity: Variable-Centered and Person-Centered Analytic Approaches. The Elementary School Journal, 103(4), 383-399. Stein, S. L. (1993). Youngââ¬â¢s vision. The Mathematics Teacher, 86, 330-333.
Friday, January 3, 2020
Nike Swot Analysis - 1382 Words
SWOT Analysis Nike Strengths. Very good Leadership is one of Nikeââ¬â¢s strengths. Nike is a very competitive organization. Founder and Owner, Phil Knight is often quoted as saying that ââ¬Å"Business is war without bullets.â⬠Nike has a healthy dislike of its competitors such as Reebok and Addidas. This competition in the market results in the company to strive to have to best products and on the market. Nike sponsors the top athletes and gains valuable coverage through the media. Nike has no factories. It does not tie up cash in buildings and manufacturing workers. They manufacture wherever they can produce high quality product at the lowest possible price. If prices rise, and products can be made cheaper elsewhere Nike will then moveâ⬠¦show more contentâ⬠¦Nearly half of these workers have completed senior high school. Few have work-related skills when they arrive at the factory. 95% of the workers in the nine participating factories have received pay or wage increases in the last year, consistent with government minimum wage increases, and with small exceptions the bases wages in these factories are above the regions minimum wage. Conditions for these workers have allegedly been made by campaigns of poor conditions, with commonplace harassment and abuse. Nike has sought to respond to these allegations by putting into place a code of conduct for all of its suppliers, and working with the Global Alliance to review around 21 of these factories, and to pick up and respond to issues. In developing countries the workers from the factories have to deal with verbal abuse, sexual comments, and physically abuse. In addition, sexual trade practices in recruitment and promotion were reported by at least two workers in each of two different factories, although a subsequent investigation was unable to confirm this. There is also confirmation of workers that are satisfied with their relationship with direct line supervisors, and are satisfied with management. The main concerns expressed by workers relate to their physical working environment. A lot of the Nike Company factories are experiencing serious problems leading to labor disputes. On the otherShow MoreRelatedNike Swot Analysis1214 Words à |à 5 PagesSWOT analysis: Nike Introduction Like most companies, Nike has corporate strengths and weaknesses. However, in the 50 years that Nike has been in business, it has weathered most challenges. From its maverick days as an upstart sports shoe brand being sold out of the back of the trunk of its ownersââ¬â¢ cars at track meets, through the 80s and 90s when it lavished multi-million dollar endorsement deals on sports icons. Following is a SWOT (strength, weakness, opportunity and threat) analysis ofRead MoreNike Swot Analysis1193 Words à |à 5 PagesNike.inc SWOT analysis Strengths: y y y y y y y y y y y y y Nike is a globally recognized for being the number one sportswear brand in the World. Nike being a competitive organization has a healthy aver sion towards its competitors i.e. during Atlanta Olympics, Reebok expensed on sponsoring the games; Nike however sponsored the top athletes and due to this step, it gained valuable coverage. Nike has no factories; rather it uses contract factories to get theRead MoreNike Swot Analysis3115 Words à |à 13 Pages. Case Profile Nike started out just as plan developed in order to satisfy course work at Stanford University. Mr. Phil Knight a graduate student at Stanford University and a long-distance runner decided that he would make low cost running shoes in Japan and then sell them in the US. Knight solicited the assistance of a past coach Bill Bowerman to assist him in his business venture and in 1964 they started Blue Ribbon Sports. Knight called his first shoe Tiger and began distributionRead MoreNike Swot Analysis4730 Words à |à 19 PagesNike: Sweatshops and Business Ethics History What started with a handshake between two running geeks in Oregon in January 1964 are now the world s most competitive sports and Fitness Company. Bill Bowerman the legendary University of Oregon track field coach and Phil Knights a University of Oregon runner under Bowerman coach, found the Nike Company, named by the Greek winged goddess of victory. First the company was named Blue Ribbon Sports. The Nike athletic machine began as a small distributingRead MoreSwot - so Analysis Nike1366 Words à |à 6 PagesNike SWOT Analysis (Strengths, Weaknesses, Opportunities and Threats) Strengths - Nike is one of the main shoemaker in the world. It designs and sells shoes for a big variety of sports including basketball, baseball, golf, soccer, volleyball, tennis, football and running. - Nike is strong at research and development, as is evidenced by its evolving and innovative product range. Its products go through a rigorous quality control before they go to market. Despite the cost to keep a high-levelRead MoreSwot Analysis Of Nike1819 Words à |à 8 PagesNike (NKE) is a well-known clothing, footwear, and sporting equipment company based in the USA. The company develops a variety of products for a wide range of sporting activities which includes soccer, football, tennis and basketball among many others. Nikeââ¬â¢s involvement in sports is so well executed that it is difficult to turn on a sports channel and not see some type of Nike logo. Aside from its merchandise, the company also drives revenue growth through licensing agreements. Nike is alsoRead MoreSwot Analysis Of Nike1118 Words à |à 5 PagesNike has under its portfolio, Nike Brand, Jordan Brand, Hurley and Converse. Nike allows customers to purchase its products and offerings from retail accounts throughout the world, retail stores, internet stores, through a mix of independent distributors and licensees across the world. NIKETOWNs are the largest stores among Nike. NIKETOWNs are premium stores that provide the consumer with the best brand experience. Each NIKETOWN storefront features at least six to seven Nike brand categories. ThisRead MoreSwot Analysis : Nike s Shoes1339 Words à |à 6 PagesSWOT Analysis: The altered shoes have different qualities, shortcomings, opportunities, and dangers available. One of its qualities is embedded in Nike s piece of the pie. Questionably, Nike is the main games attire and Footwear Company and the main brand over the globe. Hence, it can effectively advertise the tennis shoes in its current business sector. Nike too has a set up worldwide conveyance channel (chain), solid business sector methodology, a pioneer in innovation and configuration and itRead MoreSWOT Analysis Section here about the overall SWOT analysis and the benefits of doing one for a800 Words à |à 4 PagesSWOT Analysis Section here about the overall SWOT analysis and the benefits of doing one for a company. Should introduce the topic to othersâ⬠¦ especially group members so they know what the analysis does for us and why it is important. Such as, Strengths Strengths are characteristics of the company that give the business a competitive advantage over others. Nike has a strong international brand in which everyone recognizes it from their logo. The logo can be presented by itself without the nameRead MoreCore Competencies And Sustainable Competitive Advantage1296 Words à |à 6 PagesCore Competencies and Sustainable Competitive Advantage In terms of core competency, Nike 1) provides high quality durable items to its customers. As a leader in fitness clothing and accessories, Nike strives to be on the edge of the market by providing innovative ideas that improve customer satisfaction. Recognizing the importance of eco-friendly business 3) Nike promotes recycling to its customers and utilize recycling in its own manufacture of products. Lastly, this organization 4) completes
Thursday, December 26, 2019
China s Transformation As A Transformation - 879 Words
China has undergone dramatic change in the past few decades. In contrast to its isolation from the international community in the 50s and 60s, China today is not only a member of virtually every international organization but even has the potential power to question and reshape the structure and norms of the institutions it has joined. No other country has undergone as total a transformation as has China during the last quarter of the twentieth century. The great change could be traced back to 1978 when Deng Xiaoping and his associates launched a reform that has changed the country in all spheres. Under Dengââ¬â¢s leadership, a step-by-step opening policy was introduced concurrently. The government shifted the economic strategy to emphasize the production of goods to sale abroad; five special economic zones were established as means of encouraging foreign investment; the country has joined a large number of UN-affiliated institutions that are setting the ground rules of the 21st c entury in respect of open trade arrangements, security partnerships, arms control regime, war against terrorism, environmental preservation, and defense of human rights (though not without conservation). It is amazing just to learn how much China has changed over this period, but it is also interesting to ask, why did China, a communist country long committed to Maoist autarky, decided to open up to the Western world where social structures and ideology are so fundamentally different? What were some ofShow MoreRelatedChina s Become A Global Superpower And Its Transformation From A Development Aid Recipients767 Words à |à 4 Pagesin Chinese Language and Literature. Even after completing my Master s degree in China I could not see the practical use of my studies. However, now I think it has become my strength to comprehend Chinese Language and culture as a student who seeks to research on the International Studies related to China as a Ph.D. candidate. During my study in China, I witnessed Chinaââ¬â¢s emergence as a global superpower and its transformation from a development aid recipient to a donor country. This particularlyRead MoreThe Rise Of The Chinese Economy1441 Words à |à 6 Pagesinternational economy. One such location is China, which experienced a major shift from a society revolved around independent sustenance in the agricultural industry into a society revolved around socialism, direct funding for the Chinese government through the Chinese people, and the mass-production of goods with high demand in the global market by co-operatives. Of course, the changes in the workings of the Chinese economy developed from the changes in the politics of China. On the 1st of October 1949, TheRead MoreThe Impact Of Poplar Plantation On The World s Largest Tree Species Essay1565 Words à |à 7 Pagestree species that is highly amenable to vegetative propagation (Jiaxing et al. 2014), it has a rapid growth rate, which is a good model system for the transformation of woody plant species (Ali-Movahedi et al.2014). These trees are highly beneficial to our environment; their oxygen plays a vital role in the protection of soil erosion in eastern China. They are used as habitat for wildlife, soil carbon sequestration, and phytoremediation. They are able to grow in lowland and highland forestation (BerndRead MoreThe Government Must Maintain Crucial Relationships With The Society1135 Words à |à 5 Pages The government must maintain crucial relationships with the society. The leaders uphold the basic rights by guaranteeing people s security and equitable distribution of resources. The Chinese government has implemented several policies that enabled the cooperation between the state and the social organizations. The social organizations, such as NGOs, have a significant role in connecting the state and the society and in enhancing their relationship. They are the extensions of the governmentRead MoreChina, South Korea And Japan864 Words à |à 4 PagesChina, South Korea and Japan are three countries which represent successful policies in reversing their economy from central to advanced in a short period of time. These countries are smaller pieces of a puzzle and they compete with the rest of Asia by forming a strong picture. After participating in wars like WWII and the Korean War, China, South Korea, and Japan make a very powerful triangular force that stands for change and the development of a new policy in economy, society and governments.Read MoreJap A Economic Power1184 Words à |à 5 PagesJapan s second period of economic development began, millions of former soldiers joined a well-disciplined and highly educated work force to rebuild Japan.â⬠(Ohno, 2006) As you can see, war was the ashes of the economic phoenix that would grow from it. It paved the way for the growth of Japan in an economical sense. Right after the war, many investments were devoted to rebuilding lost industry including: electric, coal, iron, steel, and chemical fertilizer. (Ohno, 2006) By the mid-to-late 1950ââ¬â¢s, manufacturingRead MoreThe Decline Of The Industrial Revolution1462 Words à |à 6 Pagesglobal economy fr om 1500. Previously China had been at the heart of the international trade yet it did not industrialise first. The economic and societal transformations which occurred in Britain in the period spanning 1770 to 1900 resulted in the formation of the modern capitalist economy. A model replicated in other parts of the world through replication, in the US for instance or forcibly implemented on the population, for example Russia in the 1920s and china in the 1960s. The reasons for theirRead MoreImpact of Globalization on Non Western Culture Essay1387 Words à |à 6 Pagesleads to a greater interdependence and mutual awareness among the people of the world (Tischler, 2011, 2007, p. 430). One non-Western culture that has been impacted by globalization is China. An example of the impact of globalization on China is their economy. Since joining the World Trade Organization, China has transformed from a culture that relied on economic self-sufficiency and shunned the thought of globalization to an economy that is progressively more open to trade and foreign investmentRead MoreIndia s Issue Of Kashmir1558 Words à |à 7 Pagessupporting them by providing materials as well as financial backing (Schofield, V. 2000). The war between Pakistan and India in 1965 and 1999 see also (Bose, S. 2009) has shown that India and Pakistan are increasing their military power and facing the challenges. On the other hand, China is behind the Pakistan. So India is worrying if USA and China extend their support to Pakistan and Pakistan prepares to attack Kashmir. Indian central politics are also responsible for improving Kashmir case. SoniaRead MoreChina s Economic Growth With Capacity And Influence941 Words à |à 4 PagesSince the 1980 s China is a develop country that never stop until now, and will rise to dominate the world in the Twenty First Century. China has a big potential geographic realm, population and natural resource which not else has in the world. Based in China s economic miracle from oriented economy to open market it is presented a transitions economy with more orderly, established, and accommodating that could have been imagined for all of us. It started from zero economy level and will grow may
Wednesday, December 18, 2019
Analysis Of Gwendolyn Brooks And Robert Hayden s Poetry
Reflective Writing An Analysis of Gwendolyn Brooks and Robert Haydenââ¬â¢s Poetry Many artists are also historians, people who record first-hand experience of history, making note of important events to which many will make reference. Artist do this through music, writing, and orally through passed-down stories and legends. In the area of writing, there are many different types which display historical understanding. These categories divide into poems, prose, short stories, and long stories. The category which touches more on the personal and emotional side of historical reference is poetry. Two major poets, born about by the Harlem Renaissance which nurtured many new artists, predominately black, were Gwendolyn Brooks and Robert Hayden. These two poets and writers were greatly influenced by the Harlem Renaissance, a time in which African Americans were displaying their capabilities in the department of entertainment. Their poetry captures two main ideas in that it reflects struggles faced by African Americans in that time, and expresses universal human longings. Two poems to which the focus will be geared are Gwendolyn Brooksââ¬â¢ ââ¬Å"The Explorer,â⬠and Robert Haydenââ¬â¢s, ââ¬Å"Frederick Douglass.â⬠Each of these poems recognize the subservient nature black people were forced into. These texts also display the want each person has for individuality through freedom. These poets are wonderful examples of historians through poetry, because each of these poems contains abundant information andShow MoreRelatedAnalysis Of Message From Mirror, Courage, Explore, Douglas1234 Words à |à 5 PagesAn analysis of 1 message from Mirror, Courage, Explore, Douglas ââ¬Å"Live life to the fullest because you only get to live once.â⬠Life is full of ups and downs and it will not always be perfect but if you live life great and look at it optimistically then it will be great. Life goes fast and is some moments of it you blink and the memory is gone. We need to look at life like it is great and easy. Take high school for example as you live in it, it is horrible and sucks but if you ask other people they
Tuesday, December 10, 2019
Financial Accounting Budget for Operational And Behavioural Benefits
Question: Describe several operational and behavioural benefits that are generally attributed to a participative budgetary process. Identify at least four deficiencies in Jack Rileys participative policy for planning and performance evaluation purposes. For each deficiency identified, recommend how it can be corrected. Answer: Describe several operational and behavioural benefits that are generally attributed to a participative budgetary process. Budgetary process refers to the system with which the government creates and approves budget. Budgeting is the means to allocate funds and limit of expenditure for a particular department. It set a limit and allocates particular amount for working and development of a particular department or sector. It is a very important tool which helps the organisations and also the government to have a check on funds utilised. A budget if properly prepared helps to provide operational and productive efficiencies in all divisions of an organisation (Horngren, 2013). There are both behavioural and operational benefits of budgeting process. The behavioural benefits of budgetary process involves that it ensures that all the important issues in connection with an expense are included. This process also helps to ensure that the employees understand the importance of their roles in meeting the organisations goal and they put in more effort to fulfil their responsibilities. The budgetary process provides the organisation with an opportunity to solve problems which are most of the time not noticed by anyone (Drury, 2011). The employees are also motivated to fulfil their goals with the help of budgetary process; it gives them an initiative and a goal with the motivation to achieve it. The most important benefit of budgetary process is that it makes the people at all levels in an organisation feel that their opinion is important to the top management in their decision making. The operational benefit of the budgetary process is that it helps to improve the effectiveness of the spending by creating better investment opportunities for the organisation. With the flow of time, the management gets used to budget and actual figures, which helps them create budget which are very accurate. The budget process strengthens the overall financial planning of an organisation (Drury, 2011). Therefore we see that budgetary process not effects the finance department but it also helps the organisation to improve its operational effectiveness. The budgetary process helps the organisation improve all its functions by cutting expenses and investing more wherever required (Williams, 2011). The whole process of budgeting helps to provide control over ones money and focus on money goals by involving participation of all the levels of an organisation. Identify at least four deficiencies in Jack Rileys participative policy for planning and performance evaluation purposes. For each deficiency identified, recommend how it can be corrected. In the above problem we see that Jack Riley believes that participation from all the divisions would motivate its managers and help to improve productivity. Though his contentions are correct, still there lie a few deficiencies in Jacks planning. The first deficiency which can be easily noticed is that the appropriation Target for each division seems to be arbitrarily determined. In order to overcome this deficiency, Mr, Riley can use appropriate methodology in order to determine appropriation target for all the divisions. Allocation made to the divisions should be made on basis of their performance, input/output or future possibilities of expansion (Graham Smart, 2012). Therefore, the appropriation target is required to be more properly defined. Secondly, we see that there is lack of quantitative analysis for performance evaluations and financing. For example, sales can be taken as the basis of performance evaluation. The division with the most proper quantitative performance evaluation should be rewarded. Therefore, the organisation should develop a quantitative measure to evaluate fiscal performance and evaluations, and use them for allocation and distribution of rewards for the division with best performance (Albrecht et. al, 2011). Thirdly, in Mr. Rileys approach we see that it lacks the point that fiscal responsibility could be encouraged as a method of performance evaluation procedure. In order to make fiscal responsibility a tool for performance evaluation procedure, the share of financial savings should be distributed with the mangers that are more fiscally responsible (Albrecht et. al, 2011). This can be done with the help of bonus programmes. Lastly, we can say that the division managers may be arbitrarily determining their department budgets. The mangers should be recommended to use the minimum level approach which is most suitable to their respective divisions. Preparation of individual budget is as important as the total budget. Any miscalculations in individual budget will affect the overall financial plan of the organisation (Graham Smart, 2012). Therefore above are the few deficiencies and recommendations for the same for Jack Rileys approach for budgetary process. If they are effectively implied then it may be advantageous to the whole division of social services for the state. References Albrecht, W., Stice, E. and Stice, J. (2011). Financial accounting. Mason, OH: Thomson/South-Western. Drury, C. (2011).Cost and management accounting. Andover, Hampshire, UK: South-Western Cengage Learning. Graham, J. and Smart, S. (2012) Introduction to corporate finance. Australia: South-Western Cengage Learning. Horngren, C. (2013)Financial accounting. Frenchs Forest, N.S.W: Pearson Australia Group. Williams, J. (2012).Financial accounting. New York: McGraw-Hill/Irwin.
Monday, December 2, 2019
Strategic Planning Essays - Management, Strategic Management
Strategic Planning MANAGEMENT ACCOUNTING ESSAY 1998/99 The development of a strategic plan is essential to the achievement of organisational goals. Discuss. The development of a strategic plan is an essential part of strategic management accounting. If carried out to its full credibility the organisation will achieve its goals. It is important to note that the strategic plan is set for long term planning, as much as 3-5 years. It has been established that a strategic plan requires the specification of objectives distinguished between three key elements, forming a hierarchy: the mission of an organisation, corporate objectives and unit objectives. These objectives are the first stage of the strategic plan, before the organisation has to ask, and answer, three simple but vital questions; 1) Where are we now? 2) Where do we want to be? (long term) 3) How are we going to get there? This is where we bring analysis such as SWOT analysis, the Boston matrix, the value chain and the Ansoff matrix into the plan. Corporate objectives relate to the organisation as a whole. They are expressed in financial terms, such as desired profit or sales levels, return on capital employed (ROCE), rates of growth or market share, and are normally measurable in some way. Formulated by members of the board, or directors to be handed down to senior management. United Biscuits corporate objectives in their annual report of 1985 were; 'The most important objective remains the achievement of a minimum return of 20% on average capital employees, with a target return of 25%'.2 Unit objectives relate to the specific objectives of individual units within the organisation, such as a division or one company within a holding company. The unit objectives for costain group plc in their annual report of 1986 were; 'In the UK costain Homes is budgeted to sell 2'500 homes in 1987, - a figure that will put it among the top ten house builders'.3 Before the corporate and unit objectives are incorporated one must start with the mission, and the basic concepts which involve vision statement, mission statement, goals and objectives. The first thing is to establish the long-term strategic aims of the organisation, otherwise known as corporate planning. A vision statement would be drawn up first and is simply a vague sentence expressing the positive effect it will have on society and is often used to say how the 'world will become a better place due to the existence of the proposal(s). This is often linked with the mission statement, and some companies may even omit the vision and focus only on the mission. This emphasis more on the specific role that the organisation plans. It describes in very general terms the broad purpose and reason for its existence, the nature of the business(es) it is in, and the customers it seeks to serve and satisfy over the long run. The mission statement for international company 'Virgin' is very simple, very brief but informative as to what they wanted to put across, and is simply; 'The directors aim to develop virgin into the leading British international media and entertainment group'.4 Equally important are the goals and objectives. Firstly the organisational goals, the aims that the company strives to incorporate and achieve. These are a more detailed breakdown of what the mission states. They will be defined for different groups of shareholders. As one would expect, organisational goals are established for shorter time frames and are of unquantified sources. Goals can be a little ambiguous, they can be expressed in simple terms, for example, to make a profit, or in a wider area, to increase productivity. Therefore such goals can be taken for granted and so tell us little about the emphasis placed on the various activities of the organisation in meeting those goals. On the other hand one can say how vitally important they are. They provide a basis for planning and management control, guidelines for decision making and justification for the actions taken. The goals that the company set out in their report will be different to that received by the individuals, group s or departments of that same company. The goals will help to develop commitment of these people and so focuses attention on purposeful behaviour providing a basis for motivation and rewards. Fig 1: FORMAL GOALS Personal goals of
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