The Importance Of Mining Industry Essays - Mining,

The Importance of Mining Industry The importance of mining is definitely significant to Canada. Mining, is an important industry, and Canadians are very advanced in their mining technology, but during the mining process, there is certain level of pollution produced. The Canadian government and the mining companies have very good plans and controls toward this problem, while ensuring the smooth running of the industries, and also helping to create strong economy and employment. The world of today could not exist without mineral products. Canada produces about 60 minerals and ranks first among producing countries1. As well, Canada is the largest exporter of minerals, with more than 20 per cent of production shipped to world markets2. In a typical year, the mining industry is responsible for almost 20 per cent of Canada's total export earnings3 (See Appendix A). As for the employment rate, over 70 per cent of the mines are owned by Canadians and approximately 108,000 Canadians are directly employed in the mining industry4. Mining is very important in Canadian life. Not only do the products power the family car and heat the family home, the manufacturing sector, the high tech industries and even the better known resource industries are all dependent, in some way, on the mining industry. The mining industry will continue to be an important support to the economy. Mining is taking full advantage of the quick expansion of computers and microelectronics. These technologies are found in nearly every aspect of mineral development activity - from exploration methods, through production, mineral processing and even marketing. Computers and related equipment now have a lot of different applications in geophysical logging, geochemistry, geological mapping and surface contouring5. At the mine planning stage, the job of designing a mine is now greatly simplified by automation. Through the use of advanced software, geological models can be produced from drill hole data. Computers are also being used to develop plans for mine expansion, develop mining schedules for yearly, quarterly and in some cases, weekly operations. At the operating stage, this new technology is everywhere6. Both in research and operational applications, automated mine monitoring systems now determine immediate information on the status of equipment in underground or remote locations. Canada produces its 60 mineral products from roughly 300 mines across the country7. Before these products can make the trip from mines to the marketplace, they must be searched for, staked, tested, analyzed, developed. There are many difference methods to mine for minerals, an "open pit" mine is one of the method we use today. The ore - waste material along with the minerals, is recovered directly from the surface. Drilling rigs are used to drill holes into the ore areas and blasting charges will be set in them to break loose the ore. The ore: first stop is at the primary crushing station, often located underground, where the large chunks of ore are crushed to a finer size. Further crushing is required prior to sending the ore to the mill where it is ground to a fine powder8. The purpose of crushing and grinding is to free the minerals from the rock. Treatment may consist of gravity or chemical concentration techniques. The end product of the mill is a concentrate, whereby the percentage of valuable mineral has been increased by a factor of 10 to as much as 50 times contained in the ore9. The concentration operation may be complicated or relatively simple, depending on the mineral content of the ore. Milling processes are designed to separate the valuable minerals from the undesired minerals. Although the milling process separates valuable minerals from waste, it does not actually recover the metals in final form. The smelting operation treats the metal-bearing concentrate further, up-grading it to purer form called "matte". Basically: The ore concentrates are mixed with other materials and treated at high temperatures to change the material to other chemical forms. The metal in the matte can be separated further. Further treatment is applied to the final purification of the metal and finishing to the standards required in the metal-using industries. Mining, as we understanding, is a very important industry. But there are underlying dangers to our environment. Mining companies and the government have realized this problem, and regulations and controls have been applied to it. The major environmental problem usually results from the processing and transportation of mineral products rather than from the actual mining process. Example: when an oil spill has occurred in the ocean, the problem caused to the environment is very big, because gallons of oil is spilling over the ocean's surface, resulting in the death of many ocean organisms, and in the pollution of the ocean. (See Appendix B) In this article,

Reflective Paper on The Assault by Harry Mulishch Essays

Reflective Paper on The Assault by Harry Mulishch Essays Reflective Paper on The Assault by Harry Mulishch Essay Reflective Paper on The Assault by Harry Mulishch Essay Essay Topic: Reflective The assault After reading The Assault by Harry Mulishch, about Anton Steenwijk’s experience in 1945 during World War II and coping with the memories of the traedy for the rest of his life, I am left somewhat shocked. Due to the assignation of Fake Ploeg, a Nazi Collaborator, and the body being planted in front of Anton’s house, the Nazis took revenge by killing Anton’s mother, father, and brother and torching their home. The emotional chaos happening at the young age of twelve during this incident follows Anton the rest of his life. Throughout reading the book you notice that in all the episodes a new piece for puzzle is revealed for further reason into the actions of the night in 1945, and more and more we see Anton slowly grow a little unstable as he tries to rationalize every last detail. To me this makes him seem irrational, the way he takes to the information, never getting to upset or letting it effect his life as it is now. Anton analyzes everything he comes in contact with, people, objects, and actions. The way every last detail is noted resembles a semi-obsession with the way everything works; going back to is habit of rationalizing. When a new person brought into light not a single characteristic is left out when describing them he creates a perfect image in your head, making everything realistic like you are experiencing right along with Anton. Most memorable to me is when he describes watching Schultz die, and how Anton can remember the blood stained man laying in the street thirty something years later. Reading him depict everything makes me think he is searching for something, but isn’t sure what he’s looking for yet and won’t stop until he does, which in the end I believe when he finds out the reasoning behind the moving of Fake’s body is he really satisfied. The motifs, I noticed, always appear during times when Anton is reminded of the killing of his parents and brother. The stones first appear as he describes the path entrance to his house, leading him to security. The ashes are the piles of unanswered questions for his past, which he must walk through and clean up before he can be satisfied. The dice are with the night of the assault, and later trigger a sudden outburst of Anton. All he hears that it was just by chance Fake ended up at his house and the Nazis reacted how they did, its all a gamble. These three along with the pure darkness found in the book create the gloomy worrying mood to the readers. From reading this book I got out that the growing up during a war time and facing tragic events never really leave you alone. You will always continue to learn more, whether you accept it or not, and you will always hear different sides of the story. Escaping your past is impossible, for it is your past that plans out your future because your future is unknown; â€Å"one could die at any moment†( ). Reading this also left me a little confused for myself, how would I react to the circumstance Anton faced? Would I be as rational as him? Overall, I really enjoyed this book and found it very inspiring and the best summer reading book I have read yet.

Accounting Theory and Development Essay Example for Free

Accounting Theory and Development Essay ? The methodology is often be â€Å"going from the general to the specific† as the research must develop a logical structure for accomplishing the objective then, which based on the definition and assumptions. The validity of any theory developed through this process is highly dependent upon the ability of the researcher to correctly identify and relate the various components of the accounting process in a logical manner. Induction is a method of reasoning by which a general law or principle is inferred from observed particular instances. Inductive approach emphasis making observations and drawing conclusions from it and is often be â€Å" going from specific to general, because the research generalizes about the universe on the basis of limited observations of specific situations. The inductivist is to draw theoretical and abstract conclusion from rationalizations of accounting practice. Applied to the accounting, the inductive approach begins with observations about the financial information of business enterprises and proceeds to construct generalizations and principles of accounting from those observations on the basis of recurring relationship. Reading 1. 2 – Accounting theory and development Accounting Theory Construction with Inductive and deductive approach Normative theory vs. Positive theory Normative theory attempts to justify what ought to be, rather than what is. The major criticism of normative theories is that they are based on value judgments. Positive (Descriptive) theories attempt to find relationships that actually exist. Deductive systems are normative and inductive systems attempt to be descriptive. The deductive method is basically a closed, non-empirical system. Theory verification Theory verification or validation is an integral part of theory construction. According to Popper, the testing of deductive theories could be carried out along four lines. There is the testing of the theory by way of empirical applications of conclusion, which can be derived from. This step is necessary to determine how the theory stands up to the demand of practice. If its predictions are acceptable, the theory is said to be verified otherwise, the theory is said to be falsified. Aspects of theories, their construction and verification Figure 2 Distinguishing features Accounting Theory and Development. (2018, Nov 13).

Comic Books in America and Japan Case Study Example | Topics and Well Written Essays - 2750 words

Comic Books in America and Japan - Case Study Example The most vital demographic within the society are the children and youth. These active societal members have a greater impact towards future development. However, children are the most sensitive group within the society because they are at the developmental stage that is affected through influences from the majority of the aspects within the society. Moreover, the age is the most active in leisure activities because they require the socialization aspects that develop their intellectuality. The development and the children have been dependent on the presented values within the family and the environment that they hail from. Various societies present differentiated challenges to create a tradition f the nature these children relate to the accorded aspects. The group relations and the activities that these children engage in during their leisure time have influence their developmental attributes (Turow 2008, p159). Most children are involved in games that are both presented in technolog ical aspects and creative social groups. The most applied measures have been in comic books that have witnessed increased use in children. Comic books are either locally created or imported and often follow a similar fictional plot that children have associated with and identified easily (Gravett 2004, p13). Comic books have been boosted by technology as the children have accessed comic plots through the internet in computers and mobile phone. Both America and Japan have witnessed the increased trend of comic books use in children, and the regions depict a variation in behaviour as the entity presents impacts to their development. Japanese manga and American Comics Overview These two countries have been presented with similarities and exchange of intellectual development since the Second World War. The comic book prevalence in the two countries has been evident in the inclusion of super heroes in the fictional writings. The term has always been the comic book in America and the incl usion of manga in Japan. The argument is placed that the creation of the American comic books and super heroes influenced the creation of the manga characters. This fictional society has offered entertainment to an increasing audience, that has been noticed to incorporate children who are influenced in the fictional society in varied measures. The comparison in the traditional definition of both comics and manga are included in their significance to the publication industry. Comics had been developed in the American societies, in the thirties, when the superhero aspect gained popularity. They have since affected the creation of the Japanese manga that have borrowed on the ideology of creation based on the intuition of stars like Batman and Superman. Japanese production of the manga has been larger as compared to the American comic industry occupying a total of 40% in the total publication production. This is because the composition of the manga contents has been dynamic and to cover an increased scope as compared to the comics. The interest has increased among the users who have incorporated the application of the Japanese comic in their entertainment. Consequently, comic books plot has been developed to increase the creativity and involvement of the youth and children as compared to the manga that are a universal story influence. The argument has been placed that the Japanese manga have presented greater influences as compared to the

Memorandum Project Paper Essay Example | Topics and Well Written Essays - 1000 words

Memorandum Project Paper - Essay Example The other three post-impressionist paintings that I will choose are Paul Gauguin’s Fleurs dans un vase avec partition musicale; Edward Le Bas’  Thames from Rotherhithe; and, Paul Gauguin  Ã¢â‚¬Ëœs Yellow Christ. The Riviere et falaise is perceived by Courbet as symbolic of freedom and the painting expressed his passion for liberty (Courbet-Gustave, 2012). Courbet is among those who engaged self in a realist movement and had positioned himself in figurative landscapes, compositions and seas but depicting the semblance of social issues specially those of peasants and labor (Courbet-Gustave, 2012). Courbet wanted to show the realist’s mission for truth and the contradictions evident in society. The artist explored his passion for oil painting while he was in Paris in 1839 at Steuben and Hesse studio. He was strongly influenced by Victor Hugo and George Sand, Rembrandt, Hals, and some Dutch masters (Courbet-Gustave, 2012). This painting which showed the rivulets of river and nature will be displayed at the visitor’s lounge area to evoke natural beauty. The river is also perceived as the passage of abundance. It is inspiring to welcome guests and visitors with the aesthetic concept of abundance. The piece is historical too because it reflect the artist’s controversial refusal to accept the Legion of Honour offered by Napoleon III and his signature will remind viewers about his participation in 1871 revolutionary Paris Commune when he was designated at Paris’s arts museum (Courbet-Gustave, 2012). Reggianini’s painting â€Å"Lecture† will be posted at the conference room . The artist gained historical prominence as an affiliate of Florentine painters, enjoyed the life of bourgeoisie who devoted their lives in gaining knowledge, discourse and poetry (Reggianini , 1939). His arts embodied the mixture of reality, sensuality, sensibilities, luxury, elegance and sophistication. The interest for knowledge is fitted in corporate life where business managers ought to be constantly engaged in analysing the market and trends. Business management require an infinite interest for learning, meeting and discourse to improve operation and interrelationship with clients (Reggianini , 1939). Bouvar’s Venetian canals and architecture is an aesthetic art which arrests the significance of light to defect atmospheric effects and reflect the splendour of Venice. Artist is from St. Jean-de-Bournay in L'Isere and learned architecture at the  Ecole des Beaux-Arts  in Paris. The picturesque paintings provide a breather of the urban scene and were said as quite an interest for fine art connoisseurs. This painting will be displayed at the receiving hall to provide an illusion for guests and workers that they are outdoor although they are within the confines of the corporation and hence, can relax with its sun-inspired aesthetics. Gauguin’s Fleurs dans un vase avec partition musicale, on the other hand, will be posted adjacent or along the passage to the restroom area. This painting is among the first few paintings done by the artist and this is considered rare. A painting of flower with musical score to the restroom area will soften and ease the thoughts of the persons. The color and the effect of this painting illustrated artist’s technical proficiency which gained appreciation with fellow

Business Ethics Essay Example for Free

Business Ethics Essay This paper will focus on Benji Watson, a graduate from the Liberty University MBA program and his recruitment by a corporation that sells various vitamins, health foods and health supplements; New Gen Health Sciences. The case study that was presented provides us certain information that Benji has either gotten from his recruiter or from his own personal research. After a weekend of being at the company introduction event, Benji is presented with a dilemma as to whether to accept the lucrative offer New Gen has presented him. Throughout this paper I will take a closer look as to whether I believe Benji should or should not accept his contract offer from New Gen. Integrity One of the most important factors when looking into joining a corporation is to take a look from the top and see how the CEO runs his corporation. Benji has already had several red flags raised as to the business practices that the CEO of New Gen employs throughout his corporation. Mary C. Daly (2003) describes how a Harvard Business School case study quoted an Enron official who gave a description of Jeffrey Skilling’s decision-making process as follows: It was all about creating an atmosphere of deliberately breaking the rules† (p. 269-270). She goes on to say that in a similar situation, Salomon Brothers encouraged extreme risk taking in the pursuit of profits that sometimes were not within the ethics or morals of the individual (p. 270). A severe lack of integrity within these corporations ultimately led to their demise. Unfortunately, it seems as if the CEO of New Gen is headed down this same path in his pursuit of profits. The CEO of New Gen claims to be a person who cares about people and making their lives better, yet he displays a total lack of integrity when he referred to the company’s customers as â€Å"fat, lazy, lethargic Americans.† Benji needs to ask himself, is this the type of boss I want to work for? To make matters worse and to once again bring the CEO’s integrity into question, he harshly asked another potential employee whose infant child was crying to leave the room as to not bother the others who were in the room. I would caution Benji to take into consideration these actions when he makes his decision. Julia Sferlazzo (2012) describes two types of business ethics theories and the debate that focuses on whose interest’s managers should consider when they are making decisions (p. 772). The two theories, shareholder and stakeholder theories respectively, both take a different approach in how they go about implementing their business ethics. The shareholders theory basically involves when the only duty of the manager is to pursue profit and that the only obligations they have are to act within the confines of the law. This theory was favored in the early 1900’s but over the past several decades this theory has fallen out of favor in terms of government regulation due to the corruption and corporate greed. In the stakeholders theory, a balance is placed on what is in the best interest of the shareholder, employees, the community, and as society. This theory of professional ethics is accepted the most amongst academics (Sferlazzo, 2012, p.772-773). Based on the theories I have outlined above, I believe that New Gen more closely falls in line with the shareholder theory, and one that could lead down the path of corruption. Although New Gen is not ethically doing anything illegal, they are falsely marketing their company as a leader in ethics when in reality they are only in pursuit of the maximum amount of profit. â€Å"For the love of money is the root of all evil; which while some coveted after, they have erred from the faith, and pierced themselves through with many sorrows. But though, O man of God, flee these things; and follow after righteousness, godliness, faith, love, patience, meekness† (Timothy 6:10-11, NIV). Strategic Ethics vs. Real Ethics In Dobson’s (n.d.) critique, he states several times that although a business’ actions may appear moral, it is clear that the motivation can sometimes only be material. This question is are these companies only saying they are running an ethical business as motivation to attract investors or are they taking action on what they are saying by their real ethics they are imploring. When Benji was conversing with his recruiter about New Gen’s industry leading ethics code, the recruiter basically told him that it was a strategy that the company had to say in order to ensure  government regulations were met and they could entice investors. This should be a red flag for Benji that this company may be employing a strategic ethic instead of real ethics in order to attract new investors rather than doing the right thing. These dishonest business practices along with not being able to adhere to real ethics and using them only to their strategic advantage will eventually ca tch up to this company and its financials will struggle if these practices continue. â€Å"Beware of false prophets who come to you in sheep’s clothing but inwardly are ravaging wolves† (Matthew 7:15, NIV). Benji would be wise to heed the advice that Jesus gave to Matthew when advising him on how to enter the kingdom of heaven. Spiritually, Benji has to make a conscience effort to continue to research and investigate on whether this is a wise decision for him to accept a job from a potential dishonest corporation. Is New Gen a corporation that values its consumers and employers both ethically and spiritually or are they a corporation that only uses their â€Å"industry leading ethics code† as a strategic ploy to attract their investors? These are the questions Benji must consider when deciding on accepting this contract offer. The Decision From both a spiritual and an ethical perspective there is no way that I would advise Benji to accept this job offer. Although this job appears lucrative from the outside looking in, upon further research Benji should realize that this company’s foundation is based upon furthering the profit for the CEO and not taking into consideration of the stakeholders. Furthermore, New Gen is a company that is dishonest and shows a total disregard to the integrity that a reputable business would display. In no way would I advise Benji to accept this job offer. References Daly, Mary C. (2003). INTEGRITY IN THE PRACTICE OF LAW: TEACHING INTEGRITY IN THE PROFESSIONAL RESPONSIBILITY CURRICULUM: A MODEST PROPOSAL FOR CHANGE. Fordham Law Review, 72, 261-277. Dobson, John (n.d.). Virtue Ethics as a Foundation for Business Ethics: A â€Å"MacIntyre-Based Critique† Retrieved May 15, 2013, from http://www.stthomas.edu/cathstudies/cst/conferences/antwerp/papers/dobson.pdf Sferlazzo, Julia (2012). Learning Legal Ethics From MBAs: How a Comparison of Legal and Business Ethics Could Promote Ethical Professional Behavior. Georgetown Journal of Legal Ethics, 25, 769-786.

Americas Flawed Constitution :: American History

America's Flawed Constitution Right from the beginning of it’s creation the constitution of the United States has been a shaky document. The very basis for it being there was in fact illegal. The story of American politics starts with the Declaration of Independence. This document was brilliantly written by Thomas Jefferson and compacted all of the great ideas of enlightenment into one short easy to read paper. The declaration stated all of the ideals the new American nation would strive for. A constitution was needed as a way in which to fulfill those goals. The articles of confederacy were created as that constitution. However, they were weak, because no state wanted to give away any of their powers, and so the articles eventually failed. That is when the modern day constitution was starting to form. The Articles of Confederacy stated that in order to change any part of the document all thirteen states must agree to the change. Therefor a meeting was called so that they could amend the failing articles. However, representatives from two of the states did not show up. Even though not all states were represented the meeting started and the first vote was to totally throw away the Articles of Confederacy. The constitution wasn’t formed yet and it was already a flawed document. Because not all states were represented when the articles required it, the constitution was an illegal document. The delegates working on the constitution new that they needed a stronger document, because the articles proved too weak, but it still needed to please all of the states. This was impossible. So what ended up happening was the new ducocument became more and more vague. The only way to create a document that would pass was to make a document which didn’t really solve any problems but make each state believe that there problems would be fixed. This was accomplished by making it so that it was too vague to offend anybody but you could read into it. This made for a document that would be seriously flawed because people would be able to read into it too much. It could not work. The Constitution of the United States of America was too vague to work. The way the constitution was written it gave power to four parts: the congress, the executive branch, the judicial branch, and the states. Because it was so vague it did not really define which powers went where (with a few exceptions).

Modern motivation theory and Buddhist teaching for Motivation Essay

One of the most important functions of management is to create willingness amongst the employees to perform to the best of their abilities. Therefore the role of a leader is to arouse interest in performance of employees in their jobs. The process of motivation consists of three stages:1. A felt need or drive 2. A stimulus in which nodes have to be aroused 3. When needs are satisfied, the satisfaction or accomplishment of goals. Therefore, we can say that motivation is a psychological phenomenon which means needs and wants of the individuals have to be tackled by framing an incentive plan. Motivation Theories According to subject of Management have some kind of motivation theories. These theories were introduced by most of scholars in the world. However when considers about history can motivation theories categorize as ï‚ · Classical Motivation Theories ï‚ · Modern Motivation Theories Under the classic motivation theories can introduce following three theories. Classical Motivation Theories 1. The Hierarchy Of Needs Theory Abraham Maslow is well renowned for proposing the Hierarchy of Needs Theory in 1943. This theory is a classical depiction of human motivation. This theory is based on the assumption that there is a hierarchy of five needs within each individual. The urgency of these needs varies. 1. Physiological needs- These are the basic needs of air, water, food, clothing and shelter. In other words, physiological needs are the needs for basic amenities of life. 2. Safety needs- Safety needs include physical, environmental and emotional safety and protection. For instance- Job security, financial security, protection from animals, family security, health security, etc. 3. Social needs- Social needs include the need for love, affection, care, belongings, and friendship. 4. Esteem needs- Esteem needs are of two types: internal esteem needs (self- respect, confidence, competence, achievement and freedom) and external esteem needs (recognition, power, status, attention and admiration). 5. Self-actualization need- This includes the urge to become what you are capable of becoming / what you have the potential to become. It includes the need for growth and selfcontentment. It also includes a desire for gaining more knowledge, social- service, creativity and being aesthetic. The self- actualization needs are never fully suitable. As an individual grows psychologically, opportunities keep cropping up to continue growing. According to Maslow, individuals are motivated by unsatisfied needs. As each of these needs is significantly satisfied, it drives and forces the next need to emerge.. 2. Herzberg’s Two-Factor Theory of Motivation In 1959, Frederick Herzberg, a behavioral scientist proposed a two-factor theory or the motivator-hygiene theory. According to Herzberg, there are some job factors that result in satisfaction while there are other job factors that prevent dissatisfaction. Herzberg, the opposite of â€Å"Satisfaction† is â€Å"No satisfaction† and the opposite of â€Å"Dissatisfaction† is â€Å"No Dissatisfaction†. Herzbergss view of satisfaction and dissatisfaction Herzberg classified these job factors into two categories Hygiene factors- Hygiene factors are those job factors which are essential for existence of motivation at the workplace. These do not lead to positive satisfaction for the long-term. But if these factors are absent / if these factors are non-existent at the workplace, then they lead to dissatisfaction. Hygiene factors include: 1. Pay – The pay or salary structure should be appropriate and reasonable. It must be equal and competitive with those in the same industry in the same domain. 2. Company Policies and administrative policies – The company policies should not be too rigid. They should be fair and clear. It should include flexible working hours, dress code, breaks, vacation, etc. 3. Fringe benefits – The employees should be offered health care plans (mediclaim), benefits for the family members, employee help programs, etc. 4. Physical Working conditions – The working conditions should be safe, clean and hygienic. The work equipments should be updated and well-maintained. 5. Status – The employees’ status within the organization should be familiar and retained. 6. Interpersonal relations – The relationship of the employees with his peers, superiors and subordinates should be appropriate and acceptable. There should be no conflict or humiliation element present. 7. Job Security – The organization must provide job security to the employees. Motivational factors- According to Herzberg, the hygiene factors cannot be regarded as motivators. The motivational factors yield positive satisfaction. These factors are inherent to work. These factors motivate the employees for a superior performance. These factors are called satisfiers. These are factors involved in performing the job. Employees find these factors intrinsically rewarding. The motivators symbolized the psychological needs that were perceived as an additional benefit. Motivating factors include: ï‚ · Recognition – The employees should be praised and recognized for their accomplishments by the managers. ï‚ · Sense of achievement – The employees must have a sense of achievement. This depends on the job. There must be a fruit of some sort in the job. ï‚ · Growth and promotional opportunities – There must be growth and advancement opportunities in an organization to motivate the employees to perform well. ï‚ · Responsibility – The employees must hold themselves responsible for the work. The managers should give them ownership of the work. They should minimize control but retain accountability. ï‚ · The meaningfulness of the work – The work itself should be meaningful, interesting and challenging for the employee to perform and to get motivated. 3. Theory X and Theory Y In 1960, Douglas McGregor formulated Theory X and Theory Y suggests two aspects of human behavior at work, or in other words, two different views of individuals (employees): one of which is negative, called as Theory X and the other is positive, so called as Theory Y. According to McGregor, the perception of managers of the nature of individuals is based on various assumptions. Assumptions of Theory X ï‚ · An average employee intrinsically does not like work and tries to escape it whenever possible. ï‚ · Since the employee does not want to work, he must be persuaded, compelled, or warned with a punishment so as to achieve organizational goals. A close supervision is required on the part of managers. The managers adopt a more dictatorial style. ï‚ · Many employees rank job security on top, and they have little or no aspiration/ ambition. ï‚ · Employees generally dislike responsibilities. ï‚ · Employees resist change. ï‚ · An average employee needs formal direction. Assumptions of Theory Y ï‚ · Employees can perceive their job as relaxing and normal. They exercise their physical and mental efforts in an inherent manner in their jobs. ï‚ · Employees may not require only threat, external control and coercion to work, but they can use self-direction and self-control if they are dedicated and sincere to achieve the organizational objectives. ï‚ · If the job is rewarding and satisfying, then it will result in employees’ loyalty and commitment to the organization. ï‚ · An average employee can learn to admit and recognize the responsibility. In fact, he can even learn to obtain responsibility. ï‚ · The employees have skills and capabilities. Their logical capabilities should be fully utilized. In other words, the creativity, resourcefulness and innovative potentiality of the employees can be utilized to solve organizational problems. Thus, we can say that Theory X presents a pessimistic view of employees’ nature and behavior at work, while Theory Y presents an optimistic view of the employees’ nature and behavior at work. Modern Motivation Theories Under the modern motivation theories can illustrate following six theories. 1. ERG Theory To bring Maslow’s need hierarchy theory of motivation in synchronization with empirical research, Clayton Alderfer redefined it in his own terms. His rework is called as the ERG theory of motivation. He recategorized Maslow’s hierarchy of needs into three simpler and broader classes of nodes: ï‚ · Existence needs- These include the need for basic material necessities. In short, it includes an individual’s physiological and physical safety needs. ï‚ · Relatedness needs- These include the aspiration individual’s have for maintaining significant interpersonal relationships (be it with family, peers or superiors), getting public fame and recognition. Maslow’s social needs and external component of esteem needs fall under this class of need. ï‚ · Growth needs- These include need for self-development and personal growth and advancement. Maslow’s self-actualization needs and intrinsic component of esteem needs fall under this category of need. Managers must understand that an employee has various needs that must be satisfied at the same time. According to the ERG theory, if the manager concentrates solely on one need at a time, this will not effectively motivate the employee. Also, the frustration- regression aspect of ERG Theory has an added effect on workplace motivation. For instance- if an employee is not provided with growth and advancement opportunities in an organization, he might revert to the relatedness need such as socializing needs and to meet those socializing needs, if the environment or circumstances do not permit, he might revert to the need for money to fulfill those socializing needs. The sooner the manager realizes and discovers this, the most immediate steps they will take to fulfill those needs which are frustrated until such time that the employee can again pursue growth. 2. McClelland’s Theory of Needs David McClelland and his associates proposed McClelland’s theory of Needs / Achievement Motivation Theory. This theory states that human behavior is affected by three needs – Need for Power, Achievement and Affiliation. Need for achievement is the urge to excel, to accomplish in relation to a set of standards, to struggle to achieve success. Need for power is the desire to influence other individual’s behavior as per your wish. In other words, it is the desire to have control over others and to be influential. Need for affiliation is a need for open and sociable interpersonal relationships. In other words, it is a desire for a relationship based on co-operation and mutual understanding. The individuals with high achievement needs are highly motivated by competing and challenging work. They look for promotional opportunities in the job. They have a strong urge for feedback on their achievement. Such individuals try to get satisfaction in performing things better. High achievement is directly related to high performance. Individuals who are better and above average performers are highly motivated. They assume responsibility for solving the problems at work. McClelland called such individuals as gamblers as they set challenging targets for themselves and they take the deliberate risk to achieve those set targets. Such individuals look for innovative ways of performing the job. They perceive achievement of goals as a reward, and value it more than a financial reward. The individuals who are motivated by power have a strong urge to be influential and controlling. They want that their views and ideas should dominate and thus, they want to lead. Such individuals are motivated by the need for reputation and self-esteem. Individuals with greater power and authority will perform better than those possessing less power. Generally, managers with high need for power turn out to be more efficient and successful managers. They are more determined and loyal to the organization they work for. Need for power should not always be taken negatively. It can be viewed as the need to have a positive effect on the organization and to support the organization in achieving its goals. The individuals who are motivated by affiliation have an urge for a friendly and supportive environment. Such individuals are effective performers in a team. These people want to be liked by others. The manager’s ability to make decisions is hampered if they have a high affiliation need as they prefer to be accepted and liked by others, and this weakens their objectivity. Individuals having high affiliation needs prefer working in an environment providing greater personal interaction. Such people have a need to be on the good books of all. They generally cannot be good leaders. 3. Goal Setting Theory In 1960’s, Edwin Locke put forward the Goal-setting theory of motivation. This theory states that goal setting is essentially linked to task performance. It states that specific and challenging goals along with appropriate feedback contribute to higher and better task performance. In simple words, goals indicate and give direction to an employee about what needs to be done and how much efforts are required to be put in. The important features of goal-setting theory are as follows: ï‚ · The willingness to work towards attainment of goals is the main source of job motivation. Clear, particular and difficult goals are greater motivating factors than easy, general and vague goals. ï‚ · Specific and clear goals lead to greater output and better performance. Unambiguous, measurable and clear goals accompanied by a deadline for completion avoids misunderstanding. ï‚ · Goals should be realistic and challenging. This gives an individual a feeling of pride and triumph when he attains them, and sets him up for attainment of the next goal. The more challenging the goal, the greater is the reward generally and the more is the passion for achieving it. ï‚ · Better and appropriate feedback of results directs the employee behavior and contributes to higher performance than the absence of feedback. Feedback is a means of gaining reputation, making clarifications and regulating goal difficulties. It helps employees to work with more involvement and leads to greater job satisfaction. ï‚ · The employee’s participation in goal is not always desirable. ï‚ · Participation of setting goal, however, makes the goal more acceptable and leads to more involvement. ï‚ · Goal setting theory has certain eventualities such as: Self-efficiency- Self-efficiency is the individual’s self-confidence and faith that he has potential of performing the task. The higher the level of self-efficiency, greater will be the efforts put in by the individual when they face challenging tasks. While, lower the level of self-efficiency, less will be the efforts put in by the individual or he might even quit while meeting challenges. Goal commitment- Goal setting theory assumes that the individual is committed to the goal and will not leave the goal. The goal commitment is dependent on the following factors: 1. Goals are made openly, known and broadcasted. 2. Goals should be set-self by individual rather than designated. 3. Individual’s set goals should be consistent with the organizational goals and vision. 4. Reinforcement Theory Reinforcement theory of motivation was proposed by BF Skinner and his associates. It states that an individual’s behavior is a function of its consequences. It is based on â€Å"law of effect†, i.e, individual’s behavior with positive consequences tends to be repeated, but individual’s behavior with negative consequences tends not to be repeated. Reinforcement theory of motivation overlooks the internal state of individuality, i.e., the inner feelings and drives of individuals are ignored by Skinner. This theory focuses totally on what happens to an individual when he takes some action. Thus, according to Skinner, the external environment of the organization must be designed effectively and positively so as to motivate the employee. This theory is a strong tool for analyzing controlling mechanism for individual’s behavior. However, it does not focus on the causes of individual’s behavior. The managers use the following methods for controlling the behavior of the employees: ï‚ · Positive Reinforcement- This implies giving a positive response when an individual shows the positive and required behavior. For example – Immediately praising an employee for coming early for the job. This will increase the probability of outstanding behavior occurring again. The reward is a positive reinforce, but not necessarily. If and only if the employees’ behavior improves, the reward can said to be a positive reinforcer. Positive reinforcement stimulates occurrence of a behavior. It must be noted that more spontaneous is the giving of reward, the greater reinforcement value it has. ï‚ · Negative Reinforcement- This implies rewarding an employee by removing negative / undesirable consequences. Both positive and negative reinforcement can be used for increasing desirable / required behavior. ï‚ · Punishment- It implies removing positive consequences so as to lower the probability of repeating the undesirable behavior in future. In other words, punishment means applying undesirable consequence for showing undesirable behaviors. For instance – Suspending an employee for breaking the organizational rules. Punishment can be equalized by positive reinforcement from an alternative source. ï‚ · Extinction- It implies absence of reinforcements. In other words, extinction implies lowering the probability of undesired behavior by removing the reward for that kind of behavior. For instance – if an employee no longer receives praise and admiration for his good work, he may feel that his behavior is generating no fruitful consequence. Extinction may unintentionally lower desirable behavior. 5. Equity Theory of Motivation The core of the equity theory is the principle of balance or equity. As per this motivation theory, an individual’s motivation level is correlated with his perception of equity, fairness and justice practiced by the management. Higher is an individual’s perception of fairness, greater is the motivation level and vice versa. While evaluating fairness, employee compares the job input (in terms of contribution) to outcome (in terms of compensation) and also compares the same with that of other peer of equal cadre/category. D/I ratio (output-input ratio) is used to make such a comparison. An employee might compare himself with his peer within the present job in the current organization or with his friend/peer working in some other organization or with the past jobs held by him with others. An employee’s choice of the referent will be influenced by the appeal of the referent and the employee’s knowledge about the referent. Moderating Variables: The gender, salary, education and the experience level are moderating variables. Individuals with greater and higher education are more informed. Thus, they are likely to compare themselves with the outsiders. Males and females prefer same sex comparison. It has been observed that females are paid typically less than males in comparable jobs and have less salary expectations than males for the same work. Thus, a woman employee that uses another women employee as a referent tends to lead to a lower comparative standard. Employees with greater experience know their organization very well and compare themselves with their own colleagues, while employees with less experience rely on their personal experiences and knowledge for making comparisons. Choices: The employees who perceive inequity and are under negative tension can make the following choices: ï‚ · Change in input (e.g. Don’t overexert) ï‚ · Change their outcome (Produce quantity output and increasing earning by sacrificing quality when piece rate incentive system exist) ï‚ · Choose a different referent ï‚ · Quit the job ï‚ · Change self perception (For instance – I know that I’ve performed better and harder than everyone else.) ï‚ · Change perception of others (For instance – Jack’s job is not as desirable as I earlier thought it was.) 6. Expectancy Theory of Motivation The expectancy theory was proposed by Victor Vroom of Yale School of Management in 1964. Vroom stresses and focuses on outcomes, and not on needs unlike Maslow and Herzberg. The theory states that the intensity of a tendency to perform in a particular manner is dependent on the intensity of an expectation that the performance will be followed by a definite outcome and on the appeal of the outcome to the individual. The Expectancy theory states that employee motivation is an outcome of how much an individual wants a reward (Valence), the assessment that the likelihood that the effort will lead to expected performance (Expectancy) and the belief that the performance will lead to reward (Instrumentality). In short, Valence is the significance associated with an individual about the expected outcome. It is an expected and not the actual satisfaction that an employee expects to receive after achieving the goals. Expectancy is the faith that best efforts will result in better performance. Expectancy is influenced by factors such as possession of appropriate skills for performing the job, availability of right resources, availability of crucial information and getting the required support for completing the job. Instrumentality is the faith that if you perform well, then a valid outcome will be there. Instrumentality is affected by factors such as believe in the people who decide who receives what outcome, the simplicity of the process deciding who gets what outcome, and clarity of the relationship between performance and outcomes. Thus, the expectancy theory concentrates on the following three relationships: ï‚ · Effort-performance relationship: What is the likelihood that the individual’s effort to be recognized in his performance appraisal? ï‚ · Performance-reward relationship: It talks about the extent to which the employee believes that getting a good performance appraisal leads to organizational rewards. ï‚ · Rewards-personal goals relationship: It is all about the attractiveness or appeal of the potential reward to the individual. Vroom was of view that employees consciously decide whether to perform or not on the job. This decision solely depended on the employee’s motivation level which in turn depends on three factors of expectancy, valence and instrumentality. Buddhist Teaching For Motivation â€Å" ïÆ' £hi passikï‚ ¯Ã¢â‚¬  = â€Å"come and see† When consider about Buddhist teachings can identify good management systems focusing on various subject. According to the Buddhist teaching for motivation can not be categorized or can not be compared with modern or classic motivation theories. However as a teacher Buddha mentioned about his damma as â€Å" ïÆ' £hi passikï‚ ¯Ã¢â‚¬ . That mean â€Å"come and see†. According to that Buddha mentioned mainly self motivation. In most of the occasions the Buddha explains about self motivation is only way to get rid of that Samsara. As a result of that the teaching of Buddha mostly depends on self motivation. When examining about Tipitaka, gives lots of Damma preached about motivation. In the Kalama Sutta mentioned about self motivation as follows Kalamas, as you yourselves say, do not follow the leader, do not go by the examination of reasons, do not stick to wrong views, don’t go by this has to be so, don’t go by the words of your teacher, the recluse. Kalamas, you, yourselves should know: these thoughts are demerit, these thoughts are faulty, these thoughts are blamed by the wise, these thoughts undertaken and accomplished are not for welfare, they conduce to unpleasantness: Kalamas, then you should dispel them. If it was said, it was said on account of this. Come Kalamas, do not go on filling your mind persistently with what you hear, do not go by tradition, do not guess, do not go on the grounds of authority, do not turn to logical thinking, do not follow the leader, do not go by the examination of reasons, do not stick to wrong views, don’t go by this has to be so, don’t go by the words of your teacher, the recluse. Kalamas, you, yourselves should know: these thoughts are meritorious, these thoughts are not faulty, these thoughts are not blamed by the wise, these thoughts undertaken and accomplished are for welfare, they conduce to please: Kalamas, then you should grow them. (Anguttara Nikaya. Thika niapata. 3.2.2.5) In MahÄ gopÄ laka sutta mentioned these eleven factors, it is possible that the bhikkhu could come to growth and increase in this Teaching and Dispensation Bhikkhus, 1. How does the bhikkhu know matter. The bhikkhu knows as it really is, that all matter, is a matter of the four great elements and the matter that is held as mine. Thus, the bhikkhu knows matter. 1. How is the bhikkhu clever in marks? The bhikkhu knows as it really is, the fool by his actions, and the wise one of his actions. Thus the bhikkhu is clever in marks. 3. How does the bhikkhu dispel nits. Here the bhikkhu does not endure sensual thoughts chases them out, and makes them not rise again. Does not endure angry thoughts, chases them out, and makes them not rise again. Does not endure hurting thoughts, chases them out, and makes them not rise again. Does not endure arisen demerit chases it out, and makes it not rise again. Thus the bhikkhu dispels nits. 4. How does the bhikkhu dress the wounds? Seeing a form with the eye does not take the sign and details. To one abiding uncontrolled in the faculty of the eye, evil demerit of covetousness and displeasure may trickle down, to its control he feels, protects the faculty of the eye. Hearing a sound with the ear-Cognizing a smell with the nose-Coignizing a taste with the tongue, -Cognizing a touch with the body, Cognizing an idea with the mind, does not take the sign or the details. To one abiding uncontrolled in the faculty of the mind, evil demerit, of covetousness. and displeasure may trickle down. To its control he feels, protects the faculty of the mind. Thus the bhikkhu dress wounds. 5. Bhikkhus, how does the bhikkhu make smoke? Here the bhikkhu, explains the Teaching to others as he has learned and experienced, Thus the bhikkhu makes smoke. 6. Bhikkhus, how does the bhikkhu know the ford: The bhikkhu approaches learned bearers of the Teaching and Discipline, who know the headings, from time to time, to question and cross question, to know the meanings. So that those venerable ones would explain the hidden meanings and would dispel doubts. Thus the bhikkhu knows the ford. 7. Bhikkhus, how does the bhikkhu experience joy? In the Teaching and Discipline declared by the Thus Gone One the bhikkhu experiences meanings, in the Teaching and the resulting joy from it. Thus the bhikkhu experiences joy. 8. How does the bhikkhu know the paths. Here the bhikkhu knows the noble eightfold path as it really is. Thus the bhikkhu knows the path. 9. How is the bhikkhu clever in finding pastures? Here the bhikkhu knows, as it really is, the four establishments of mindfulness. Thus the bhikkhu is clever in finding pastures. 10. How does the bhikkhu make no mistake of not leaving a reminder? Here the bhikkhu accepts robes, morsel food, dwellings and requisites when ill, offered by householders out of faith, knowing the amount to accept. Thus the bhikkhu makes no mistake of not leaving a remainder. 11. How does the bhikkhu not pay attention to the forefathers of the Community. Here the bhikkhu attends with bodily actions of loving kindness, verbal actions of loving kindness, and mental actions of loving kindness, towards the leaders of the Community. Those with a long standing and needing special attention. Thus the bhikkhu attends to the forefathers of the Community. It is possible that the bhikkhu endowed with these eleven characteristics should come to growth and development in this Teaching and Discipline. (Majjima Nikaya, MahÄ gopÄ laka sutta Vol.i,4,3)As well as most famous venerable chulla panthaka’s story also mentioned that the Buddha only teaches the way to get rid of Samsara. Because in that story mentioned chulla panthaka there also learn in self motivation. Not only that story Kisa gothami, Patachara , Khema, stories also mentioned Buddha saw the only way of getting rid of that Samsara for those people. According to above mentioned statement illustrate self motivation is most important thing to understand the Buddhist teaching. In Dhammapada which is Most famous as Handbook of the Buddhist also mentioned some kind of motivation facts in their verses. The glory of him who is energetic, mindful, pure in deed, considerate, self-controlled, right-living, and heedful steadily increases. (Dhammapada 24) By sustaining effort, earnestness, discipline, and self-control let the wise man make for himself an island, which no flood overwhelms. (Dhammapada 25) Indulge not in heedlessness; have no intimacy with sensuous delights. Verily, the earnest, meditative person obtains abundant bliss. (Dhammapada 27) Heedful amongst the heedless, wide awake amongst the slumbering, the wise man advances as do a swift horse, leaving a weak guard behind. (Dhammapada 29) Even as rain does not penetrate a well-thatched house, so does lust not penetrate a well-developed mind. (Dhammapada 14) Though little he recites the Sacred Texts, but acts in accordance with the teaching, forsaking lust, hatred and ignorance, truly knowing, with mind well freed, clinging to naught here and hereafter, he shares the fruits of the Holy Life. (Dhammapada 20) Make haste in doing good; check your mind from evil; for the mind of him who is slow in doing meritorious actions delights in evil. (Dhammapada 116) Should a person commit evil, he should not do it again and again; he should not find pleasure therein: painful is the accumulation of evil. (Dhammapada 117) Should a person perform a meritorious action, he should do it again and again; he should find pleasure therein: blissful is the accumulation of merit. (Dhammapada 118) The flickering, fickle mind, difficult to guard, difficult to control – the wise person straightens it as a fletcher straightens an arrow. (Dhammapada 33) As a conclusion Buddhist teaching for motivation basically mean self motivation. It is helpful to the people to fulfil their aims and goals certain. â€Å"attï‚Å'hi attano nï‚Å'to- kohi nï‚Å'to parosiyï‚Å'† hoping someone’s help is useless. Because of that we can get only help from ourself. If someone can think like that he absolutely attains his goals without any barriers.

Acne Dressing project Essay

Introduction In early 2005 T.C. Chung, the departmental head of 3M Taiwan healthcare division was facing a decision whether to launch a product called Acne Dressing in Taiwan. The Taiwanese subsidiary had been transformed from a petty sales office in 1969 to one of 3M’s most extensive and successful subsidiaries in the 2000’s. The development project has a couple of major problems that need to be solved before Acne Dressing can be kicked off in Taiwan. Chung had the product go through 3M’s evaluation system and now he’s facing a big question – what to do with the product and how to make rational decisions about the future. In this case answer we analyze the problems that need to be solved if the launch is to be done. We address these problems and offer concrete recommendations for Chung and his team on how to continue with the project. Although Chung seems to be quite inexperienced and in need of support, the powerful 3M resources for product development and the knowledgeable project team consisting of different departments in 3M will provide him with all the resources he needs. Analysis As the development of Acne Dressing is a strongly technology-based project, the company HQ was heavily involved in the NPIS review that the product ultimately passed. Some aspects of the final form on the product however, still remain not clear enough. During the review process the local financial and technical divisions took part in finding ways to transform Hydrocolloid Dressing into a marketable product which costs were reasonable. The extent of this analysis seems not to have been adequate, as in the final stage of the review the HQ raised the issue of the potentially very costly product development. As this was the main concern raised by 3M HQ, it should be  carefully looked into and further analysis done. There were two additional concerns, these raised by the local project team. Firstly, according to the teams review, the potential customer group for acne treatment products in Taiwan seemed to be used to traditional methods for acne treatment. However, 3M had already noted that especially teenagers were using other kinds of products to help with acne – e.g. 3M’s Micropore Surgical Tape. Another thing to note relates to the fact that at this point nurses were the primary consumers of 3M hydrocolloid dressings. The case states that nurses had a tendency to cut the product into small pieces and use those pieces for superficial skin blemishes. This shows 3M that well-educated users of the product had already started using it for their planned purpose and in an innovative way – even without 3M asking them to do so. Secondly the team concluded that there are no similar products as Acne Dressing in the taiwanese market. As this was the case, the information on customer behaviour and potential sales was limited. This strongly suggested that customers would need to be educated to realize the potential of the new product. During the time there was an ongoing hype for do-it-yourself health care in TW during the time, and people were actively looking for new ways to look healthy. This fact suggests that the target groups of Acne Dressing could well be very receptive for the marketing of never-seen-before products. Conclusions Chung has multiple options concerning the product. With help from HQ, he should analyze the process costs of transforming the high-end hydrocolloid materials into customer-size Acne Dressing. The team should calculate if the material could be reworked into a usable size with the designs made by technical service department, and specifically focus on the costs of manufacturing. If the process is costly, the retail price of the product might be too high for the average 15-35 years old customer. A layman’s idea would be to cut down the size of the package and redesign it so it would be used like a plaster, of which one can cut suitable sized pieces for use. Also, the project team should have the HQ laboratories conduct a proper research on the dressing’s effectiveness against acne. This would be crucial in marketing efforts especially as the customer group is used to ‘traditional’ scientifically proven acne-treatment methods. A thorough  research for all hea lth effects is not needed with this position innovation because the material has already proved its value in hospitals around the world. This would follow the position innovation strategy through product upgrading (John Wiley & Sons, 2009). As 3M’s marketing department sees an opportunity in the new product, this would be a great possibility for a nation wide marketing campaign around the new product. With the risk that the price might be too high for some consumers, it should be sold in three different varieties of packages. Small, medium and large. The small package would be aimed at a segment that could not afford to constantly use the product. It could be used for the absolute worst kinds of acne induced blisters. Also the small package would work as an low risk purchase for the customers. After the product proved its excellency, the consumer would gradually move on to the medium and large packages. As the product would be quite new and require consumers to change the way they purchase health-care, it is important to emphasize two aspects: sampling and user experiences. This would be achieved by letting consumers test the product and see its effectiveness. Then it would be important for the user experiences to be distributed in nation-wide campaigns in the largest media platforms. Recommendations The Acne Dressing is a great product for the current market situation. It has gone through 3M’s organization-wide evaluation system, NPIS, without too many challenges. The product should be launched if the financial and technical service approve of the costs of manufacturing and deem the product positive. Chung must trust his local team and their advice, and abandon HQ’s advice in this matter. Should Acne Dressing prove to be a tremendous success in Taiwan, the possibilities for expanding are huge. As 3M Taiwan already has expanded to China, bringing in a new product to the market of a billion people could be business transforming. The whole acne market in the world is estimated to reach revenues of over $3 billion by 2016 (Wood, 2010). Chung must remain firmly behind the decision and trust the local team in Taiwan. The pessimism of the headquarters are not to be taken into wider consideration as long as necessary additional analysis is done. References Bibliography: Wood, L. 2010. Research and Markets: The Global Acne Market Is Estimated To Reach Revenues of $3.02 Billion by 2016 at a Compound Annual Growth Rate (CAGR) Of 0.7%. [online] Available at: http://www.reuters.com/article/2010/05/07/idUS223712+07-May-2010+BW20100507 [Accessed: 30 Sep 2013]. John Wiley & Sons Ltd., 2009, Managing Innovation (Lecture slides)

flag desecretation essays

flag desecretation essays Through traditional costing methods there is a high probability that some products will receive more costs than they should. This is because there is no clear distinction between the activities that generate the cost and the products associated with it. Activity Based Costing (ABC) was created to identify key differences in costcreation activities and to more accurately allocate costs to their cost driver (Kinsella, 2002, p. 52). There are major benefits associated with using an ABC system, so why dont more companies use it? Straight-forward in theory, ABC proved more difficult to put into practice. Instead of gaining more ground with companies, ABC fell to the wayside, because most companies viewed it as extremely cumbersome. Once at the top of Bains List for management tools, it has now fallen to the 22nd slot (Easier than ABC, 2003, p. 1). Now with the economy at an all time low, companies are re-examining ABC to see if it can help them to align the activities with the cos t they produce. For a company to succeed with ABC they need to look at the companies who have implemented an ABC system successfully, those who have been unsuccessful with ABC, and try to make a determination if an ABC system is right for their company. Advocates of ABC describe it as one of the greatest tools in management accounting, working wonders for all that ails an organization (Tatikonda, 2003, p. 1). Several companies have implemented an ABC system successfully and reaped many benefits from it. After the 09/11/2001 tragedy most airline companies had losses exceeding $10 Billion. Not Southwest Airlines, they sustained their record of 30 years of annual profits and they attributed much of their success to their ABC system (Sherrat, 2003, p. 60) Many companies expected the heydays of the 90s to end and prepared for it by installing an ABC system deep into their organizations. This helped managers to understand what ...

Should drug tests be mandatory for welfare Research Paper

Should drug tests be mandatory for welfare - Research Paper Example In fact, most laws that govern the welfare do not fulfill what their supporters say, and sometimes they may be unconstitutional. The constitution prohibits the government from carrying out unnecessary and unreasonable searches. The constitution also stipulates that all people are innocent until proven guilty. On the contrary, passing such laws that require drug tests for welfare would means that all welfare applicants are guilty, and that they have to prove their innocence. Treating all welfare applicants like criminals, in order for them to qualify for any assistance, is neither ethical nor acceptable (Dilla 586). Is it a crime to be poor and being in need of assistance? It is high time that people came out in large number to protest against laws that make drug test a must for the welfare; such tests only serve to discriminate against the poor. The claim that many drug users goes to welfare to get money to support their illegal habits does not have solid evidence; it is a type of lo ng-standing stereotypes. Researchers have shown that there is no appreciable difference in the rate of illegal-drug use, between recipients of welfare and other people. Besides, the claim that drug testing help save tax dollars does not have any supporting facts. In fact, studies have shown that the costs involved in drug testing exceed any money saved. What really does the law intend to accomplish or fulfill? Drug users will never stop abusing drugs even if they are cut off from public assistance (Lawless & Fox 365). Drug testing for welfare applicants is a way of stigmatizing the needy.... Indeed, it may make some people to stop seeking for such welfare, which they really need for proper maintenance of their children. Why drug tests be made mandatory for welfare applicants, and yet there so many other government programs that do not require drug tests? Several people benefit from such programs without having to go through any drug tests. For instance, retired state workers receive pension, businesspersons get state contracts, and farmers receive crop subsidies, without undergoing any drug tests. If drug tests are to be made mandatory for welfare, then, all applicants of other government programs should undergo through various drugs test (Lawless et al 372). It is not fair at all to only include welfare applicants for drug testing, while excluding the other programs. Drug testing is unreasonable search, and there is no safety reason to be concerned about drug use by welfare applicants or recipients. The supporters of drug test for welfare applicants only target the most vulnerable or needy. Any states that support such tests should enforce better enforcement policies and stricter laws, which apply to the whole population, and not to only the most vulnerable people (Brezina 27). However, enforcement of such laws will be of no great help to the needy. This is because most laws are not about drug use; they aim at solving economical crises or problems. Additionally, may only deny marijuana users’ applicants and applicants on other drugs like meth, coke, and crack. This is because marijuana takes approximately a month to get out of an individual system. Therefore, the aim of such a law will not be met since drug users, with the exception of marijuana users, can

Law of Contract Essay Example | Topics and Well Written Essays - 2000 words

Law of Contract - Essay Example The magnitude of the contract was such that notice of termination would be at least three years. The appeal court that decided for the defendant held that there could be no assumption of a contract for an indefinite period. The lower court had observed that in order for the contract to be enforceable, parties intention must be so certain without the court having to write a contract for them. And that in the instant case there had been no certainty as to the continuance of the contract for an indefinite period or a requirement of sufficient notice for termination of contract. It also stated that no implied contract to that effect could be inferred.2 Although the facts and circumstances of the case would appear to make it a deserving case for the plaintiff, they are denied of the relief for want of certainty which could be ascertained only by way of reducing the required terms to a written contract to that effect. This paper examines whether the requirement of certainty has to be much too rigid. Meaning of certainty The fact that the defendant had deliberately avoided making any such written commitment to the plaintiff as averred by the plaintiff themselves shows that they had been aware of uncertainty involved and that they had a forewarning that they should reduce such terms of notice period termination to writing. Their inaction proves to be fatal to the contract’s continuity. Thus, even after compliance with the rules of offer and acceptance and other elements essential for the formation of contract, a contract cannot be enforced by a court if it is marred by ‘vagueness and incompleteness’. In long-term contracts, parties may not be able to set a fixed price because of fluctuation in market conditions. A contract without a fixed price is not necessarily vague or incomplete. Therefore, The Sale of Goods Act 1979 makes a provision in section 8 for price to be agreed after the contract formation.3 As early as in 1932, the issue of vagueness a nd incompleteness was dealt with in Hillas & Co V Arcos Ltd. 4 The court in this case heavily relied on the formality so as to put the agreement strictly business-like unlike in social relationships. In this case, the seller Arcos contracted with the buyer Hillas for supply of Russian timber for one year 1930. The seller also agreed with the buyer for his option to purchase timber of ‘fair specification’ for the next year 1931 also. But the seller could not supply timber to the buyer for the next year as he had fully sold out his timber to another party. When sued by Hillas for breach of contract, it was argued that agreement for supply in 1931 was uncertain and hence void for uncertainty. House of Lords disagreed for the reason that the words ‘fair specification’ were sufficient to lend precision i.e certainty to make a binding contract. Lord Wright explains how certainty in law and flexibility in business could be aligned. He states that most of the busin ess agreements are recorded in crude and summary fashion. The words that appear to the business community as sufficient and precise may appear to others as incomplete and imprecise. As such, the court is entrusted with the responsibility of interpreting documents fairly and broadly without being fault-finding. At the same time, it is not for the court to write contract for