Market share Essay Example | Topics and Well Written Essays - 2500 words

Market share - Essay Example This report provides all the relevant information regarding ASDA supermarkets that is required for business and competitor intelligence needs. It contains the major external and internal factors that affect ASDA stores limited in SWOT and PESTLE analysis form. Conclusions and recommendations reached is based on the data collected in relation to the history, business description and the list of products and services provided by the supermarket. ASDA supermarket is a British chain of supermarkets dealing with mostly retail business in foodstuffs, toys, clothing and the general merchandise. The supermarket chain has also a mobile telephone network known as ASDA mobile. The head offices of ASDA chain of supermarkets are situated in ASDA house Leeds, West Yorkshire (Asda par 4 2010). ASDA has collaborated with major players in the retail industries in strengthening and increasing its market share. One such situation is when the management showed interest in Wal-mart the largest retailers in the world (Deloitte 2009 par 1), and become its subsidiary in 1999. It is the second largest supermarket chain in the United Kingdom after Tesco. The ASDA supermarket was previously at third position but managed to overtake Sainsbury in 2003. The market share of the various supermarkets in the United Kingdom is as shown below: The marketing promotions of ASDA supermarket have solely been based on price. The slogan for the supermarket is â€Å"Britain’s Lowest Priced Supermarket, twelve years running†. The supermarket has now been wholly owned by Wal-mart and thus is not required by law to declare its half yearly or quarterly earnings. The supermarket submits all accounts to Wal-mart’s offices each and every October. The supermarket enjoys an employee pool of 143, 126 in number thus a major employer in the region. ASDA in 2006 introduced ASDA essentials to stock the products of the company. This

Mule Killers Essay Example for Free

Mule Killers Essay â€Å"Mule Killers†, 2004 by Lydia Peele is the gripping story of love and the difficulties around it. It deals with issues such as fatherhood, friendship and marriage, including the conflicts surrounding these. Lydia Peele presents the story of a father telling his son, who is the narrator, an anecdote from his early life. The anecdote is an unhappy love story of the narrator’s father’s love life, and the relationship to the narrator’s grandfather. In a story with its roots in rural America, a much deeper story appears. This is a story of love, hope and the decisions of life. It is the story of the struggles and difficulties that are a part of life. The story, set in the countryside of the USA, presents a group of interesting characters with strong personalities, that each have their way of participating to the story. It is especially the father and the grandfather that have great significance to the Lydia Peele’s short story. The grandfather is presented as a man who is afraid of letting go of his usual surroundings and habits. This is seen on line 77-78, page 4. The grandfather tells the father: †You’re gonna see a future I can’t even stretch my mind around. Not any of it. I can’t even begin to imagine†. The fact that he has such difficulties imagining the future, points towards the conclusion that he would rather live in the present. He would rather live his old fashioned life and not worry about the future. The grandfather’s way of thinking seems old fashioned and generally conservative. When his son explains how he accidentally impregnated a young woman, without having any intentions of marrying her, the conservatism shines through. The grandfather replies on line 86-87, page 4â€Å"This is wrong†¦You got no choice but to take care of it. This is wrong†. The two different worlds of son and father clash, and the true differences are shown. Even though father and son look upon the world with different points of view, the son still has massive respect for his old man. His father is actually his role model, which is also shown throughout the text: â€Å"My father has his father’s height, and he carries it apologetically†(line 7, page 2). The word â€Å"apolegitacally† points towards the fact that the son is aware of the superiority that his father possesses. The son has difficulties living up to his father and his way of life. He wants to possess his father’s ability to show no emotion and how to be â€Å"a real man†. He hides the feelings that strong men traditionally do not feel: He is trying hard to keep certain things inside his chest: things like fear, sadness, and uncertainty†. (line 7-9, page2). This could very likely be a typical trend of the time and environment that the story takes place in. The final main character in the anecdote is the narrator, who is the son to the young man with love problems in the short story. The son is a first person narrator, so the point of view is limited to him. His main function is to tell the story. An actual presentation of his personality is not included. As stated earlier, the setting has great importance for the personalities of the main characters in the story. The setting is in Nashville, just before industrialization modernized the farming life with tractors. The father in the story carries typical traits of a farmer dedicated to old norms, such as no illegitimate children. A possible explanation of this could be that the state of Tennessee is located in the Bible belt, which is known as a highly religious area. There are also other elements of the setting that point out the religious beliefs that the two main characters have: â€Å"At church she always sits with the same girl† (line 14), page 2. The use of the adverb â€Å"always† proves that the son and father attend church on a regular basis. Whilst reading â€Å"Mule Killers† several obvious themes jump out on the page. The main theme seen in the short story is the generational difference between father and son. As stated earlier, the father tries to hold on to his old norms and principals, whereas the son believes in a modern way of life. The difference is illustrated when the son decides not to marry the girl whom he impregnated. The father regards this as uncaring and irresponsible. The views of the son seem to relate to the modern world of today. It becomes more and more ordinary to have a baby outside of marriage without the intentions of helping the mother nurture the child. A specific example is seen in MTV’s â€Å"Teenage Mom† television program where several teenage girls give birth. The program also shows the way the father typically tends to leave the mother after birth. If this had happened in the time where the â€Å"Mule Killers† takes place or prior to it, it would have had major consequences for the father of the child. One can therefore conclude that the times constantly change and some people will always be â€Å"caught† in the past, which in this case is the father. This could also be a possible message of the story. The message could be that norms change throughout history, but not all people follow the change. Regardless of this, it is still important to respect the people who have a hard time dealing with the future. Lydia Peele manages to take the reader on a journey of love and the relationship between the narrator’s father and grandfather. She also shows the reader the different norms and beliefs that the two generations have, and the clashes than can rise to the surface due to this. She also presents the stereotypical religious middle class farmer at this time. This is done by using a small farmer town located in the Bible belt as a setting. The short story is a touching and mind bobbling tale portraying the relationship between two sets of father and son. It tells the tale of the relationship between the narrator’s father and grandfather. The relationship between the narrator’s father and grandfather is presented as a relationship built on a general respect for the elderly. The narrator’s father respects the grandfather since he listens to what he says, and obeys the rules that the grandfather upholds. It is also the tale of how the setting, which is the farmer community in the US during the industrialization, has a major importance for the outcome of the story. The highly religious setting is represented in the Narrator’s grandfather’s point of view regarding childbirth. All in all the short story shows the difficulties surrounding love and how to deal with it in a sensible matter.

Christopher Columbus :: Christopher Columbus Essays

  Ã‚  Ã‚  Ã‚  Ã‚  Christopher Columbus was an Italian navigator who sailed west across the Atlantic Ocean in search for the all-water route to Asia, but instead achieved fame for making landfall in the Caribbean Sea. Columbus' plan was based in part on two major miscalculations. First, he underestimated the circumference of the world by about 25 per cent. Columbus also mistakenly believed that most of the world consisted of land rather than water. This mistake led him to conclude that Asia extended much farther east than it actually did. In 1492, Columbus embarked on his first voyage. Queen Isabella of Spain ordered that the port of Palos supply him with three ships the Pinta, the Nina, and the Santa Maria. A total of about 90 crew members sailed aboard the three ships. In addition to the officers and sailors, the expedition included a translator, three physicians, a servant for each captain, a secretary, and an accountant. On October 12, 1492, at 2:00 in the morning he spouted a small island, which he called San Salvador. In January, the Santa Maria was wrecked off the coast of Espanola. The Nina, with Columbus in command, along with the Pinta began the homeward voyage in January 1493. The storms drove the ships first to the Azores and then to Lisbon, Columbus arrived in Palos, Spain, in March. He was enthusiastically received by the Spanish Monarchs. Columbus planned immediately for a second expedition, with about 1500 men, which left Spain in September 1493. They landed on the island of Dominica, Gaudeloupe. His stop at Puerto Rico is the closest he came to setting foot on land that would later form part of the United States, the main foundation for the claim that Columbus â€Å"discovered America.†   Ã‚  Ã‚  Ã‚  Ã‚  When Columbus returned to Queen Isabella on September 29, he found that serious conflicts had developed among the colonists, a number of whom were already on the route to Spain to press their grievances. One of the major problems confronting Columbus was the hostility of the natives, whose initial friendliness had been alienated by the cruelty of the Europeans. Columbus defeated the natives in battle in March 1495 and shipped a large number of them to Spain to sell as slaves. Queen Isabella objected, however, and the survivors were returned. A royal investigating commission arrived at Isabella in October 1495. Because this group was consistently critical of his policies, Columbus established a new capital named Santo Domingo.

The Adventures Of Huckleberry Finn :: essays research papers

E.M. Forster makes a bold statement when he declares that he would rather betray his country than betray his friend. Forster takes a very moral stand on the issue and states that a friendship is often more important than a government's actions or society's beliefs. His opinion regarding the value of friendship is a common theme shared by many authors throughout history, including Mark Twain, and Alexandre Dumas.Mark Twain's classic novel, The Adventures of Huckleberry Finn, describes a young boy torn between what he feels his country and society expect of him and what his heart tells him is right. Society believes that slaves should be treated as property; Huck, who had befriended a runaway slave, sees Jim as a person, not property. In the end, Huck Finn decides that he would rather disobey society's teachings about slavery, than betray his friend by returning him to his previous condition of servitude.Further reiterating Forster's conception of the proper order of one's loyalty is a product of English folklore, Robin Hood. According to legend, Robin Hood robbed from the rich and gave to the poor in an effort to bring happiness to the peasants of Nottingham in an otherwise dreary time under the tyrannical rule of Prince John. A childhood friend of Robin, Maid Marion places her friendship with Robin Hood above loyalty to the crown. She has numerous opportunities to betray Robin Hood, but she does not. She sees the good he is doing for the land and the lone resistance he and his band of Merry Men provide against the evil Sheriff. Had she been loyal to her country, Robin Hood would have never been successful against the Sheriff of Nottingham and the citizens of her kingdom would have had to endure even greater injustices. Sharing many of the same principles Robin Hood embodies is Alexandre Dumas's The Three Musketeers. The famous trio of noblemen battle against the villainy of the Court of King Louis XIII. D'Artagnan, Athos, Porthos and Aramis fight to preserve the honor of their Queen, Anne of Austria, against the Cardinal Richelieu. Their famous motto " All for one and one for all!" illustrates the value they place on their friendship.

Breakfast at Tiffany(TM)s Essay

Breakfast at Tiffany’s is a romantic comedy that was released in America in the year 1961. Breakfast at Tiffany’s was based on the novella by Truman capote. It introduces a young woman, played by Audrey Hepburn whose profession is a high class male’s escort, prostitute. When studying the film in more depth, I queried how and why a â€Å"high class prostitute† film could be so popular. In my article I will address and find out how and why the film is still so popular today. The film is a total of 110 minutes in length which is consequently 20 minutes longer than an average romantic comedy of today. The first scene is one of the main reasons why Breakfast at Tiffany’s is so popular today. When making a film the opening scene is extremely important and needs to include certain things for the film to be popular and well selling. The opening scene of any film should set the scene and introduce the audience to the surroundings and setting of the film. When we see the character, protagonist, for the first time we are automatically drawn in by her as she is in the foreground and the only thing moving in the scene, our eyes are focused on her. The audience feels connected with her and has an opportunity to be a part of her life. The audience is then introduced to one of the main themes throughout the film of â€Å"Tiffany’s† Tiffany’s after this film became more popular and some members and shoppers of Tiffany’s say that consequently Tiffany’s was made by the link of the film and the well known jewellers. As the scene progresses the camera follows her from the side as she walks. Then the camera changes to behind her with the use of an over the shoulder shot to increase the already gained intimacy. The fact that she is an ordinary woman on an average day and she has nothing special makes the audience almost feel they could be her. Another reason why it is still so popular today is that it fits in with the romantic comedy criteria. Every girl or most girls love romantic comedies. The comedy can be identified in many of the scenes. For instance at the part scenes where lots of comedic techniques and ideas are used such as the cigarette burning a woman’s purple headdress and Holly checking the time on a man’s watch consequently pouring a drink on the woman’s headdress. Also the cat jumping on everybody as they walked through the door. The comedy is basic and not to detailed as to not over power the romantic aspect of the film and this is why the film is still so popular. The soundtrack of the film is based around the song â€Å"Moon River† lyrics by Johnny Mercer, Music by Henry Mancini. The song is a total of 2 minutes 44 seconds and won an Oscar for the best original song. The music can be identified in many of the scenes, if carefully looked for. For instance in the party scene the song â€Å"Moon River† is played in the background but has been edited to create a more up-tempo version. The lyrics of â€Å"Moon River† are totally associated to the life of Holly Golightly. As the actress, Audrey Hepburn was no singer the song was very simple an only sung in one octave which almost makes the performance of the song more believable and the audience can relate to the lyrics more. The soundtrack can still be bought today from amazon and because it is still so widely available that helps the film stay so popular. Due to the advertising of the film, the film was made more popular. The poster that was widely used was the image of Audrey Hepburn on a white background with a border of blue, red and yellow. The poster has many hidden meanings in the images and colours used, for example, the border colours used, when added together, make the background colour of white. The yellow also used could mean wealth and link to jewellery from Tiffany’s. Audrey Hepburn’s name is in capitals and black lettering as the film sold off her name. The picture of the protagonist takes up half of the poster as people aspire to be like her. The title of the film Breakfast at Tiffany’s is in a red colour to represent Romance. In the background a shot of the end scene is added to show the setting of the film and to reveal the ending. All these things together make the film still so popular by creating a picture and selection of images which stick in the audiences mind for years to come. This poster can also still be bought in shops and on the internet. On Tuesday 5th December 2006 the Givenchy dress used in the 1961 film, was sold for 1.2 Million dollars which keeps Breakfast at Tiffany’s constantly in today’s society so the popularity of it is still withheld. Fashion of the 60’s is still popular today whether that is because of the film or not, people still dress in 60’s clothes and Audrey Hepburn is still kept as an admired icon. The novella that was used to base the film around had a different ending to the film. The ending of the novella resulted in Holly travelling to Brazil and sending Paul a postcard, Holly never wrote to him again. The director made the choice to change the ending for a variety of reasons. The way the novella ended was on a cliff hanger with loose ends which wouldn’t make the film popular, so the director of Breakfast at Tiffany’s decided to make the ending in to a typical happy, clichà ¯Ã‚ ¿Ã‚ ½d ending that ties up all loose endings as more people prefer happy endings and they stay popular after time. The way the ending of the film now ends is that the audience can walk away from the film feeling happy and uplifted full of aspiration to be like her. Sinse the ending was changed i believe that it has helped the film to be influential to our culture and stay popular after 50 years due to the film still being a part of today’s present society. Breakfast at Tiffany’s is still so popular today due to the hard work and important techniques used when making the film, the film was created to achieve all the necessary aspects of a romantic comedy which hasn’t changed in the last 50 years consequently making the film still a big hit today.

How Military Innovations in the Civil War Helped the North essays

How Military Innovations in the Civil War Helped the North essays Military innovations created during the American Civil War have played a vital role in the efficiency and victory of the Union armies. Military innovations during the Civil War came in more than one form. New strategies, weapons, and tactics all contributed to the ultimate victory of the North over the South. Considered by some to be a whole new concept of warfare, the Civil War is seen as the origins of modern warfare. Accurate long-range guns combined with heavy artillery and the first appearance of modern reconnaissance, created a deadly and efficient army that the South had never anticipated. The South soon realized they would have more trouble defeating the Union armies than was at first expected. The Civil War was a revolution in and of itself for as we know today modern warfare was created during that war. Strategies and tactics had to change in order to compensate for the revolution in guns and artillery. With the creation of sleeker bullets and winding gun barrels to spin bullets came a revolution in tactics. However because of the Generals in the war and their conservative nature, the revolution in tactics came only after trial and error, costing vast amounts of casualties to both sides. The traditional tactics of the Revolutionary War still carried over to the start of the Civil War. However the accurate and deadly rifles soon made the traditional idea of standing 15 feet in front of the opposing army and firing, obsolete. The Civil War soon became a defensive war because offense caused too many casualties. Perhaps the biggest change during the Civil War was the guns and bullets created and used during the war. The most popular weapon of the North was the Springfield musket (Sumrall 1). This weapon employed all the new technologies needed for infantry (Sumrall 1). It was still hand loaded and fired only one shot at a time, however it fired the revolutionary bullet of the time called the minie ball (Sumr...

Definition and Examples of Orientational Metaphors

Definition and Examples of Orientational Metaphors An orientational metaphor is a  metaphor (or figurative comparison) that involves spatial relationships (such as UP-DOWN, IN-OUT, ON-OFF, and FRONT-BACK). Orientational metaphor (a figure that organizes a whole system of concepts with respect to one another) is one of the three overlapping categories of conceptual metaphors identified by George Lakoff and Mark Johnson in Metaphors We Live By (1980). The other two categories are structural metaphor and ontological metaphor. Examples [A]ll the following concepts are characterized by an upward orientation, while their opposites receive a downward orientation. MORE IS UP; LESS IS DOWN: Speak up, please. Keep your voice down, please.HEALTHY IS UP; SICK IS DOWN: Lazarus rose from the dead. He fell ill.CONSCIOUS IS UP; UNCONSCIOUS IS DOWN: Wake up. He sank into a coma.CONTROL IS UP; LACK OF CONTROL IS DOWN: Im on top of the situation. He is under my control.HAPPY IS UP; SAD IS DOWN: Im feeling up today. Hes really low these days.VIRTUE IS UP; LACK OF VIRTUE IS DOWN: Shes an upstanding citizen. That was a low-down thing to do.RATIONAL IS UP; NONRATIONAL IS DOWN: The discussion fell to an emotional level. He couldnt rise above his emotions. Upward orientation tends to go together with positive evaluation, while downward orientation with a negative one. (Zoltn Kà ¶vecses, Metaphor: A Practical Introduction, 2nd ed. Oxford University Press, 2010) Physical and Cultural Elements in Orientational Metaphors Orientational metaphors that are strongly cultural in content form an internally consistent set with those that emerge most directly from our physical experience. The up-down orientational metaphor can apply to situations that contain both physical and cultural elements, such as Hes at the peak of health. She came down with pneumonia. Here good health is associated with up, in part because of the general metaphor that Better is up and perhaps also because when we are well we are on our feet, and when we are ill we are more likely to be lying down. Other orientational metaphors are obviously cultural in origin: Hes one of the higher-ranking officials in the agency. These people have very high standards. I tried to raise the level of the discussion. Whether the experience on which an orientational metaphor is based is directly emergent physical experience or one drawn from the social domain, the core metaphorical framework is the same in all of them. There is only one verticality concept up. We apply it differently, depending on the kind of experience on which we base the metaphor. (Theodore L. Brown, Making Truth: Metaphor in Science. University of Illinois Press, 2003) Lakoff and Johnson on the Experiential Basis of Metaphors In actuality we feel that no metaphor can ever be comprehended or even adequately represented independently of its experiential basis. For example, MORE IS UP has a very different kind of experiential basis than HAPPY IS UP or RATIONAL IS UP. Though the concept UP is the same in all these metaphors, the experiences on which these UP metaphors are based are very different. It is not that there are many different UPS; rather, verticality enters our experience in many different ways and so gives rise to many different metaphors. (George Lakoff and Mark Johnson, Metaphors We Live By. The University of Chicago Press, 1980)

The New Monarchies

The New Monarchies Historians have identified changes in some of Europe’s leading monarchies from the mid-fifteenth to mid-sixteenth centuries, and have termed the result the ‘New Monarchies’. The kings and queens of these nations gathered more power, ended civil conflicts and encouraged trade and economic growth in a process seen to end the medieval style of government and create an early modern one. Achievements of the New Monarchies The change in monarchy from medieval to early modern was accompanied by the accumulation of more power by the throne, and an according decline in the power of the aristocracy. The ability to raise and fund armies were restricted to the monarch, effectively ending the feudal system of military responsibility on which noble pride and power had been largely based for centuries. In addition, powerful new standing armies were created by the monarchs to secure, enforce and protect their kingdoms and themselves.  Nobles now had to serve on the royal court, or make purchases, for offices, and those with semi-independent states, such as the Dukes of Burgundy in France, were bought firmly under crown control. The church also experienced a loss of power – such as the ability to appoint important offices - as the new monarchs took firm control, from the extreme of England which broke with Rome, to France which forced the Pope to agree on a transfer of power to the king.Centralized, bure aucratic government emerged, allowing for a much more efficient and widespread tax collection, necessary to fund the army and projects which promoted the monarch’s power. Laws and feudal courts, which had often been devolved to the nobility, were transferred to the power of the crown and royal officers increased in number. National identities, with people beginning to recognize themselves as part of a country, continued to evolve, promoted by the power of the monarchs, although strong regional identifies remained. The decline of Latin as the language of government and elites, and its replacement by vernacular tongues, also promoted a greater sense of unity. In addition to expanding tax collection, the first national debts were created, often via arrangements with merchant bankers.​ Created by War? Historians who accept the idea of the New Monarchies have sought for the origins of this centralizing process. The main driving force is usually claimed to be the military revolution – itself a highly disputed idea – where the demands of growing armies stimulated the growth of a system which could fund and safely organize the new military. But growing populations and economic prosperity have also been cited, fuelling the royal coffers and both allowing and promoting the accumulation of power. Who Were the New Monarchies? There was massive regional variation across the kingdoms of Europe, and the successes and failures of the New Monarchies varied. England under Henry VII, who unified the country again after a period of civil war, and Henry VIII, who reformed the church and empowered the throne, is usually cited as an example of a New Monarchy. The France of Charles VII and Louis XI, who broke the power of many nobles, is the other most common example, but Portugal is also commonly mentioned. In contrast, the Holy Roman Empire - where an emperor ruled a loose grouping of smaller states - is the exact opposite of the New Monarchies’ achievements. Effects of the New Monarchies The New Monarchies are often cited as being a key enabling factor in the massive maritime expansion of Europe which occurred in the same era, giving first Spain and Portugal, and then England and France, large and wealthy overseas empires. They are cited as setting the groundwork for the rise of the modern states, although it’s important to stress they were not ‘nation states’ as the concept of the nation was not fully advanced.

The Business of Business Literature review Example | Topics and Well Written Essays - 3000 words

The Business of Business - Literature review Example There are three different schools of thought or approaches on ‘Corporate Social Responsibility. They can be classified as Neoliberal approach Neo-Keynesian Radical Political Economy In the Neoliberal approach, Corporate Social Responsibility is defined as the basic and fundamental set of policies, codes or guidelines which drives the basic running of a business (Lockwood, 2012). It is mainly based on the viewpoint articulated by Friedman that the main social responsibility of a business is to effectively use its resources and employ those activities which increase the profits of the business as long as it engages in free and open competition without any deceptive and fraudulent activities (The Guardian, 2009). In an article, a neoliberal journalist, Ahaner (2012) rightly pointed out that the main flaw of Corporate Social Responsibility is that the businesses justify their existence by acting on higher moral grounds. According to Riley (2011), the main idea of the pursuit of pro fit not being associated with public good simply does not match up. Adam Smith had rightly said that â€Å"it is not from the benevolence of the butcher, the brewer or the baker that we expect our dinner, but from their regard to their own self-interest†. Although most of the neoliberal advocates agree that Corporate Social Responsibility hinders the achievement of the primary purpose of the business, they agree that it will be profitable for the companies in the long run if they adopt Corporate Social Responsibility in their policies (Jedrzei, 2007, pp. 669-681). Furthermore, Yuan (2011, pp. 75-92) adds that even if Corporate Social Responsibility hinders the businesses profit-making, it is imperative to note that it can be used as an important insurance strategy to lower the risks of adverse media campaigns, consumer backlash to corporate behavior and government intervention. On the other hand, Cai (2011) defends that the advocates of Neo-Keynesian have a wider approach by recognizing the active role of the business stakeholders. However, there is no general definition of Corporate Social Responsibility and it is mainly construed as having no formal and external set of regulations by both the stakeholders and the state. The Neo-Keynesian theory is different from that of the neoliberal perspective is many ways. The main difference is that the Neo-Keynesian recognizes that market failures or lack of corporate awareness can have negative impacts on corporate behavior (Thomsen, 2010, pp.139-142). Advocates of neo-Keynesian are mostly concerned with the corporate environmental policies, regulations, and policies related to workplace and mainly the environmental and economic consequences of business activity. Marquez and Fombrun (2005, pg. 304) explain that advocates also entertain the thought of a positive role of the state in enforcing regulations and policies of Corporate Social Responsibility. The third school of thought, The Radical political economy h as a skeptical stance on Corporate Social Responsibility by following a different viewpoint on the existence and the abuse of corporate power in terms of both global and local economies.

Social struggles in The Melting Pot and America Essay

Social struggles in The Melting Pot and America - Essay Example The poems ‘The Melting Pot’ and ‘America’ are poems that both portray different characters. These characters seem unsatisfied or displeased with the current state of affairs in the country. In the poem America, the narrator identifies a boy who describes America in a way that shows his negative attitude towards the state of affairs in the country. The second poem, ‘’The Melting Pot’ also talks about the problem of identity of immigrants. It talks about discriminations experienced by the immigrants in a cynical way. The poem is also narrated by an ‘observer or outsider’. The narrator of ‘America’ is not also directly involved with the activities and events in the poem. He/she is a third party in the setting. These two similarities between the poems is also a notable one and brings the authors’ feelings without having a biased approach on either of them. In ‘America,’ Tony Hoagland helps the rea der to visualize and clearly see how Americans have a liking for material things. These material things are not necessary in their lives by specifically using nouns. In the line where he says ‘Then one of pupil with blue hair and a tongue stud, claims that America for him is for a maximum security prison.’ In this line, he portrays a young person, who represents a future generations, who has literally lost hope in his country, and views it as a prison, rather than a home. This is dangerous as the young generation is responsible for the future social wellbeing of people (Hahn, 2003). He goes on to say that ‘Whose walls are made of Radio Shacks, Burger Kings and MTV episodes.’ In this line, he clearly depicts a society that has lost its traditions and dependent on contemporary aspects of life. He also indicates people that indulge in unnecessary and socially unfriendly aspects of life, like fast food restaurants, luxury by mentioning the 70 inch TV and a lack of culture by sarcastically mentioning MTV episodes. Nouns used above help the to visualize the amount of â€Å"purchasing† that consumes American lives. Looking at the poem ‘The Melting Pot’, the cultural study theory is one that applies by looking at the large societal context. The poem reveals that there is a culture that the society revolves around in America. Near the beginning of the poem is a line that says ‘Can step in Czech or Greek or Scot. Step out American’. This demonstrates the strength the American culture on immigrants who come to America. Do they not only become Americans by law, but also evolve and change culture wise. Hoagland metaphorically shows the American people’s obsession with money. He also says that money ruins people’s lives, although this statement is questionable. He writes that ‘And I remember when I stabbed my dad in the dream last night, it was not blood but money.’ He retorted, â€Å"Tha nk God-those Ben Franklins were clogging up my heart-and, so I perish happily freed from that which kept me from liberty.’’- The writer shows that the money was preventing the stabbed man from living a happy life. It was as if the money had blocked the flow of life into his heart, and it was a relief that his son had stabbed him. Although money is good, it also has a bad side (Reese, 2004). In this case, id does not bring any good to this man but brings him sorrow. On the contrary, in ‘The Melting Pot’, there is an indication of different social and economical classes with different political ideologies. It is evident that due Sam’s low economic class, he was not given a chance to demonstrate his equality in America. Basing one's argument on Sam’s race, we can see the reason for his stagnation in the social ladder. African Americans (blacks) were not allowed to work to move up the social class ladder. They had

What is the importance of custom, prejudice and tradition in Burkes Outline

What is the importance of custom, prejudice and tradition in Burkes philosophy - Outline Example To add on this, they always insisted on the total and rash implementation of those abstract rights. The French revolution was intended at bringing wholesale and instantaneous political and social transformation of the French society based on abstract and rationalist principles. He therefore saw this revolution as a direct threat to the British way of life and constitution. According to Burke, revolution could be progressive and he appraises the creation of the Glorious Revolution of 1688 and the Magna Carta as good examples of progressive revolutions. In the two cases, the ancient constitution had been restored and finally set back on its true and desired path of gradual evolution (Harington 1). Burke therefore called for the enactment of particular concrete rights and liberties as means of achieving protection against possible governmental oppression. Burke’s affinity for already established traditions and customs is also evidenced his 1791 Letter to a Member of the National Assembly. In this letter, Burke claimed that, for a long time, the various parts of the British constitution had gradually and almost insensibly accommodated themselves, their common purpose as well as to their separate purposes (Burke 333). He believed that this process adaptation could not be achieved through the effect of instantaneous regulation in France or elsewhere else. Holding to this view, Burke viewed the French revolution as a phenomenon so unprecedented and dangerous, negating the desired nature of historical progress shown by the evolution of the British constitution. A comparison between the reaction of Burke to the American Revolution and his reaction to the French Revolution reveals the grounds of his opposition to the French revolution and his philosophy on the same. Burke had seen and loved how the Americans resolved their crisis.

POLICY MAKING IN THE UK Essay Example | Topics and Well Written Essays - 500 words

POLICY MAKING IN THE UK - Essay Example nd its prevention were recognized a hundred years ago, political concern and legal steps to stop this problem started from the 1950s (Joseph Rowntree Foundation, 2000). It has become an acute problem nowadays because Smoking remains the main cause of preventable disease and premature death in the UK. In England alone, over 80,000 deaths per year are due to smoking and about 8.5 million people still smoke in England today. (dh.gov.uk). In the case of UK, the anti-tobacco strategy is carried as a cross-government initiative involving a variety of departments and agencies. The Health Department has the overall responsibility for the delivery of anti-tobacco strategy through formulation of strict laws. UK government formulated its anti-tobacco policy to the extent that it did not want young people to be exposed to tobacco promotions and advertisements and importantly wanted to make it difficult for the young people to get hold of tobacco and tobacco related product of cigarette. As far a s the promotions and advertisements are concerned, the UK government believes that if children or young people are not exposed to it, it will not create an urge among them to smoke. Tobacco policy currently rests on claims: tobacco advertising and promotion are the major reasons why young people begin to smoke; so all forms of tobacco advertising and promotion, including tobacco displays, should be banned. (Basham). As part of the anti-tobacco policy, the government came up with the Health Bill 2009. The key proposals in the bill are the need for the commercial shops to remove tobacco displays and importantly restrict the sale of cigarettes from vending machines. Removing tobacco displays will in a way prevent prospective children and young people from being exposed to the promotions and will also support smokers who want to quit as displays prompt impulse purchases undermining efforts to give up. (dh.gov.uk). Also, the proposal to restrict or even ban the sale of cigarettes from the

How does fear motivate the main characters in The Crucible Case Study

How does fear motivate the main characters in The Crucible - Case Study Example According to the research, John Proctor is an example of the characters that show fear. He is under the judgment that Abigail will blemish his good name because of their affair. In addition, Abigail could ruin the life of John because of his carelessness, which his wife is fully aware. It is unlike John Proctor to be afraid of anyone because he usually is a pillar of strength and a well-known member of the community. This makes his fear powerful as it is unlike him. He is afraid of Abigail ruining his name because of his deep pride. John is fully aware of the sins he committed and cannot easily forget about them. When Abigail lies to the town about seeing the devil and the presence of witchcraft in the town, John thinks she deserves hanging. John is a hero and despite what Abigail says, he is motivated to speak out and what he believes as much as the result is death. To fulfill his obligation, he pushes Abigail out of his life and openly tells her he loves his wife. He looks out for the truth from God because he knows and sees all. John strives for people to see the reality and to believe in what is true. Abigail Williams spreads fear of witches in the town of Salem and ends up dominating the lives of people in the town. She has a love affair with John Proctor and wants his wife Elizabeth to leave him for her. In addition, she is responsible for the girls meeting in the woods. Abigail is motivated by the fear of being discovered dancing naked in the woods.

POLICY MAKING IN THE UK Essay Example | Topics and Well Written Essays - 500 words

POLICY MAKING IN THE UK - Essay Example nd its prevention were recognized a hundred years ago, political concern and legal steps to stop this problem started from the 1950s (Joseph Rowntree Foundation, 2000). It has become an acute problem nowadays because Smoking remains the main cause of preventable disease and premature death in the UK. In England alone, over 80,000 deaths per year are due to smoking and about 8.5 million people still smoke in England today. (dh.gov.uk). In the case of UK, the anti-tobacco strategy is carried as a cross-government initiative involving a variety of departments and agencies. The Health Department has the overall responsibility for the delivery of anti-tobacco strategy through formulation of strict laws. UK government formulated its anti-tobacco policy to the extent that it did not want young people to be exposed to tobacco promotions and advertisements and importantly wanted to make it difficult for the young people to get hold of tobacco and tobacco related product of cigarette. As far a s the promotions and advertisements are concerned, the UK government believes that if children or young people are not exposed to it, it will not create an urge among them to smoke. Tobacco policy currently rests on claims: tobacco advertising and promotion are the major reasons why young people begin to smoke; so all forms of tobacco advertising and promotion, including tobacco displays, should be banned. (Basham). As part of the anti-tobacco policy, the government came up with the Health Bill 2009. The key proposals in the bill are the need for the commercial shops to remove tobacco displays and importantly restrict the sale of cigarettes from vending machines. Removing tobacco displays will in a way prevent prospective children and young people from being exposed to the promotions and will also support smokers who want to quit as displays prompt impulse purchases undermining efforts to give up. (dh.gov.uk). Also, the proposal to restrict or even ban the sale of cigarettes from the

Power IT's Acquisition Strategy - the 3rd-Party Modified Off-The-Shelf Assignment

Power IT's Acquisition Strategy - the 3rd-Party Modified Off-The-Shelf Solution - Assignment Example As per the Power IT’s acquisition strategy of purchasing an enterprise resource planning solution from a third-party vendor, the company’s finance director and chief executive officer were of the view that the software development expertise of the third-party modified off-the-shelf solution would be â€Å"high†, being off-the-shelf and having the capability of modification as per local requirements, as PowerIT wanted such a software solution that could be adjusted to local company needs. Only 3rd party modified off-the-shelf solution acquisition strategy was fitting the bill because the ERP solution could be modified according to the emerging needs of the end-users. If the company wanted to internally develop the software, it was not sure of its internal IT team’s expertise in the application domain, as shown in figure 2, â€Å"variable†. Domain knowledge should be very strong for developing software in-house on such a large scale, which was not in the capacity of PowerIT’s internal team. According to the case writers, local company knowledge of 3rd party modified off-the-shelf solution is relatively low because it is not internally developed; only an internally developed solution by PowerIT can have high knowledge of it. That’s why a 3rd party developed solution is ranked â€Å"low† on local company knowledge by the case writers in the area of its relative strength. The selection process was faulty. When the three short-listed vendors were asked to give their presentations on their systems’ support to the company’s IT needs, one vendor did not turn up to give a presentation, and the other gave a generic presentation while the third vendor discussed the PowerIT environment and the suitability of their product. Although not the least satisfied with any of the vendors for their presentations, the contract was given to the third vendor. The acquisition process should have been given a review or stopped due to not meeting the right vendor. Such an alarming drawback was not even shared by the BDM with the CEO and senior managers. Instead of inviting new tenders or asking the short-listed vendors to provide a detailed demonstration or not awarding the contract, the contract was awarded to the third vendor. The project was selected both by the chief operating officer and finance director.     

Paternalism and individualism Essay Example for Free

Paternalism and individualism Essay Paternalism is a Latin word, which is emanates from the Latin word â€Å"pater† meaning father. Therefore it refers to the patriarchy arrangement pattern that a is depicted in a family where there is figurehead who most times is the father who takes the sole responsibility of making decisions on behalf of others who includes the wife and children. The decisions are made by the figurehead for â€Å"the good† of the wife and children regardless of their desires. (Sartorius, R 145) The father head in this situation is regarded the wisest and the decision he makes is made to the best interest of the rest whom he assumes the role of protector. The term is normally applied in a derogatory way especially in political and social systems to imply that the system is characterized by the deprivation of other peoples’ individual freedoms and responsibility and serves the interest of that particular system without due regard to the individuals being governed. (Sartorius, R 153) By definition therefore paternalism is defined as â€Å"Paternalism is the interference of a state or an individual with another person, against their will, and justified by a claim that the person interfered with will be better off or protected from harm. †(Gerald Dworkin). Individualism as a term on the other hand is always used to describe independence of an individual. The individual in this case is at liberty to conduct his/her own life in a way that best suits him/her provided it does not interfere with someone else’s life. Individualism stresses the need for self-reliance and opposes any form of external interference whether by society the state or any governing authority. .†(Gerald Dworkin). Individualism in most cases is opposed to any form of communal, societal, group system that advocates for the prioritization of national goals instead of individual goals. Paternalism was very important to Britain in the 18th century when the Britain constitutional changed for two fundamental reasons. These was because the government thought it was its first responsibility to make sure that everyone was protected against the interests of the state. The community was to become the only way by which individuals would realize their potential and advance it. The labor party was formed to protect the citizens against anything that would frustrate their potential. Bill of rights was formed to protect the citizens from any abuse of power by any public institution that touches their lives. (Feinberg, J 47) Through paternalism implementation of freedom of information act was created to better communication between the government and the right for citizens to know what’s happening around the government. During the 18th century individual’s freedom had guaranteed them security, with the state giving them health care, education and their well being advanced when the state delivered entitlement for the individuals, but later the state and community became one thing and the individuals saw themselves less as passive beneficiaries of the benefits of the government. (Feinberg, J 49) Later the individuals had less freedom and were not recognized as part of the community. Paternalism brought together the citizens while the individuals always wanted the best for themselves. They always thought about themselves and not the society. (Gerald Dworkin) Paternalism was also important because it ensured the individual needs are protected against the state. It was everyone’s burden to ensure that the government’s responsibilities are accounted for. Socialists were recognized in the society and became watchdogs for the individuals who would become hostile to any change or kind of reform. Paternalism was very important as it provided healthcare, security and development of individuals. No matter how rich the individual were some problems always required the attention of the community. A common interest for all was always required and especially public interest for community not for individuals. Paternalism brought about concern for everyone even beyond the immediate family members and was always responsible for the society’s values. Paternalism in Britain, came into sharp focus during the period of the industrial revolution when individuals discarded the old agrarian ways and started adopting the urban culture where the â€Å"survival was for the fittest† (Sartorius, R 156)

Controllability Principle in Responsibility Accounting

Controllability Principle in Responsibility Accounting One underlying concept of the traditional management control system is the responsibility accounting. It is viewed as an important feature because it permits the ease of decentralization in M-form organizations. It distributes accountability and provides accounting reports on these distributed accountabilities. It provides a way for large unmanageable organizations to be managed such that all subsystems have similar goals. It can be defined as a system where managers are held responsible for activities under their leadership. Built on responsibility accounting is the principle of controllability. This principle has been viewed as the cornerstone of responsibility accounting (S. Modell and A. Lee, 2001). The principle states that managers should only be evaluated on elements that are within their control. Research literatures on responsibility accounting point to the fact that responsibility accounting and the controllability principle cannot be made independent of one another. The re lationship becomes obvious when both are looked at together; responsibility accounting holds the manager responsible for a particular division but the controllability principle ensures that the managers are held responsible only for factors that they can control. For this reason, Ferrara (1964) called responsibility accounting a communication system with the sole purpose of helping the organization achieve its goals. The controllability principle, therefore, serves to make this communication channel clearer and understandable. The role played by the controllability principle makes it an appealing notion. However, much research articles have argued for the observance of controllability principle as well as against its observance in responsibility accounting. This paper seeks to evaluate the arguments for and against the observance of the principle of controllability. Arguments For and Against the Observance of Controllability Principle Recent research concludes that there are two types of uncontrollable factors within the borders of controllability; internal uncontrollable and external uncontrollable factors. Studies also show that when it comes to controllability, managers consider responsibility accounting fair when the effects of internal uncontrollable factors on their performance is negated in appraisal. The concept of fairness was given in McNally G. (1980) as one of the rationales for observing the principle of controllability. He stated this using the expectancy theory of motivation. The notion of fairness makes the observance of controllability desirable when performance evaluations are carried out on the managers. The controllability principle makes the appraisal a fair one. This is as a result of the appraisal done in consideration of the controllable factors and uncontrollable factors. The result of the appraisal would be a satisfied and possibly motivated manager. Choudhury N. (1986) goes further to sa y that this conforms to the commonly held principle of justice. The equity theory of motivation also helps to explain it further the theory says a fair days work for a fair days pay. In the case of the manager and controllability, this would be a fair assessment for a fair periods work. Achieving organizational goals are very important for any firm and the means of doing that is through the managers of the decentralized firms but if the managers perception of the performance appraisal is unfair, he is demotivated and unsatisfied. He also loses focus and possibly direction. Going by McGregors Y theory of motivation, this could damage the managers perception of his work. He wants to work and put in his best but if his best is judged against things out of his control, this could lead him to learned helplessness or to leave the firm (Nandan C, 1986). For such an organization whose appraisal system is deemed to be unfair, they would have a high turnover rate. The implications of this are far reaching as harmful managerial behaviour might crop up. With fairness in place, observing the principle of controllability helps managers to pay attention to uncontrollable factors. The responsibility accounting holds them accountable for what goes on in their divisions; controllability principle makes the uncontrollable factors obvious. Managers will direct corrective efforts to these uncontrollable factors (McNally G., 1980). This in turn would help to influence the managers behaviour such that it aligns with organizational goals. The knowledge that his appraisal is a fair one would motivate him to try to exert some influence over these uncontrollable factors. If the influence pays off, then he is one step closer to achieving organizational goals. This also induces him/her to pay more attention to factors previously perceived as uncontrollable but now influenceable because of the effort he has applied (F. Giraud, P. Langevin and C. Mendoza, 2008). In the agency theory framework of management control where all information is used to appr aise the managers performance in line with the controllability principle, the appraisal report highlights the controllable and uncontrollable factors. Senior management can attach rewards to these seemingly uncontrollable factors to ensure that managers do their best to attain them without neglecting other duties necessary for the organizational goal attainment. S. Modell and A. Lee (2001) refer to the influence over seemingly uncontrollable factors when they noted that reliance on controllability principle helps to enhance managerial control of powerful institutional actors such as managers. The empirical study carried out by Frow N, Marginson D, and Odgen S. (2005) at Astoria PLC also points out the fact that factors that cannot be controlled can be influenced with some effort; they found out that the firm uses the AIP (Astoria Improvement Process) to reinforce influenceablity. They noted that the AIP helps the manager retain some form of control where they have only partial contr ollability but the AIP also imposes expectation on the managers. This would ensure that the managers make extra effort to influence these factors to meet the expectation laid up on them. Controllability principle helps to neutralize the effects of uncontrollable factors on a managers performance, thus giving a true picture of the managers efforts. This is another appealing notion of the controllability principle. It has been argued that the organization is a social system that grows in complexity like the biological systems. This complexity brings with it constant changes and in the organizational context, this would mean unforeseen changes that can have positive or negative effects on the efforts of the manager. One of such complexity is the competitive and economic elements. Both of these can affect the managers effort in a positive or negative way. An appropriate example is the financial crisis of 2007-2010 which has caused a downturn in stock prices. This in turn affects the profit and investment levels but the controllability principle neutralizes the effects of the financial crisis on the managers performance. Giraud et al (2008) noted that neutralization of un controllable factors can take two forms; ex-ante neutralization and ex-post neutralization, both of which have the same the same result, neutralizing the effects of uncontrollable factors on the performance of the managers. The Controllability principle provides a reliable assessment of the managers performance. When all uncontrollable factors have been neutralized, the assessment will be based on the efforts of the manager in improving the division under his control. Choudhury (1986) notes this when he says that the results of the division under the mangers control is a combination of the managers efforts and the uncontrollable factors. Separating managers effort from uncontrollable factors provides a better basis for assessment. In the principal agent framework, this would be a very necessary basis for rewards, the principal uses everything in his disposal to appraise the manager but when controllability principle removes the uncontrollable factors, the managers efforts are clearly seen. The rewards can then be based on the managers efforts at controlling the factors that he could to achieve organizational objectives. Ferrara (1964) argues that the controllability principle in responsibility accounting helps the organization to grow in that it helps to locate the errors and mistakes of the organizational members. He argues that errors and mistakes are the stuff of which progress is made . He also argues that controllability is a means of locating those activities and people in the organization in need of help so that assistance can be rendered and scarce resources of the organization would be more utilized. This would mean that controllability principle works in line with the organizational goals and where a positive attitude about it is inculcated in managers, the organization should move at the targeted pace. The responsibility accounting reports will make clear the controllable factors and the uncontrollable factors but amidst the controllable factors, a well prepared report will reveal where there might be problems. These problems can be considered and worked on or used as a base for future st rategic plans. When all errors and mistakes are corrected, they make room for improvement. In spite of these appealing advantages for controllability principle, there have been arguments against its observance in the responsibility accounting. Choudhury (1986) argues that controllability principle is not sacrosanct. Considering the size of big firms, a lot of factors hinder the practicality of the controllability principle. The interdependencies of the divisions within these firms create an unclear line with respect to divisional boundaries and places difficulty on the responsibility accounting process. One such factor is the task complexity of some divisions. If a particular manager works with another divisional manager to accomplish a difficult task, it becomes difficult to appraise the managers efforts because supposedly, the manager with the task had control over the particular task but performance appraisal with controllability principle makes this difficult. The manager had the task under his control but the other manager that helped had no control over the task but had ideas and participated in accomplishing the task. In this aspect Amey (1979) compares organizations to biological systems that grow in complexity. The complex growth makes controllability impossible. Observing the controllability principle in complex organizations is limiting on the innovativeness and the creativity of managers in the organizations. When managers are aware that they are being assessed on controllable factors, they would not be willing to take on risky ventures that have potential benefits for the organization. In their examination of the limitations of controllability principle, Antle and Demski (1988) conclude that the limitations of controllability on organizational growth can be modified through the information content notion. The limitation of the controllability principle is a hindrance on the positive results of team work. M-form organizations require team work to succeed, however, the observance of the controllability principle in the principal-agent framework breeds competition and this affect team work negatively thus a sales manager might have a good idea on how to achieve the tasks of the marketing manager but because he does not want the marketing man ager to do better that him in their performance appraisal, he would not assist or offer advice. Team work is therefore placed at the bottom of the list of useful organizational ethics. On the contrary where both managers would work together without neglecting their divisional duties, they could achieve desired results and if possible, meet their separate targets. The study carried out by Frow et al (2006) supports this fact; their findings revolve around accountability without controllability and the results also shows that the Astoria Plc. encouraged more co-operations because of organizational promotion of greater interdependencies. Another aspect where the observance of controllability principle is limiting is the area of performance evaluation. It limits the use of market measures in evaluating the managers performance. The use of market measures is one of the ways of evaluating senior management employees and the limiting effect of the controllability principle weakens the effe ctiveness of these measures (Merchant, 2006). The limitations of the controllability principle lead to rigidity in organizations. The controllability principle does not allow room for organizational flexibility. It limits the organization to growth based on only controllable factors. Modern day organizations are very dynamic and this constant change is not compatible with the concept of controllability. If controllability principle is been observed in an organization, the organization would not allow change such that it is flexible and easily adaptable to changes in its environment. Amey (1979) argued that businesses needed to maintain flexibility in internal arrangements such that adjustment would not be impeded and its links with its environment would grow stronger. Observing controllability principle in responsibility accounting involves some elements of subjectivity. This occurs when the basis for establishing controllable and uncontrollable factor are unclear. The performance evaluation team will have to set a criterion to use when carrying out an appraisal; this criterion would be based on what they think and probably not what they are aware of. In doing this, they become subjective in the appraisal. This would be perceived by the manager as unfair appraisal. He would view himself as being unfairly treated without consideration of factors contingent upon his performance. As a result of this perception of the performance appraisal, the manager could behave in a dysfunctional way. Such actions would be detrimental to the organizational goals. A manager who perceives an unfair system would also be demotivated. The findings of the research done by Giraud et al (2008) concluded that managers do not want uncontrollable external factors neutralized because of the level of subjectivity involved in it. Similarly, drawing from the study carried out by Modell and Lee (2001) institutional factors affect the controllability principle, in turn these factors affect the efficiency of the responsibility accounting system. The controllability principle is also expensive to maintain in an organization. I would argue that the process involved in ensuring the observance of responsibility principle is not cost efficient. The process would require constant research into the market forces so as to distinguish controllable factors from uncontrollable factors; where it is not possible to make such a distinction, the organization would have to incur more costs to ensure that the performance appraisal system is perceived as fair by its managers. The energies and costs that would be consumed by such a process would be effectively used in another part of the organization where it would be beneficial. Giraud et al (2008) also argues on the difficulty of evaluating uncontrollable factors, they specifically note the difficulty as regards the impact of economic recession. Thus, I would also argue that payment for the services of qualified experts on the distinction between controllable and uncontrollable factors for p erformance evaluation is an unnecessary cost to the organization. Research has also shown that observing the controllability principle leads to dysfunctional behaviour of managers. Hirst (1983) noted that reliance on performance measures that capture uncontrollable factors promote dysfunctional behaviour. This as a result of the managers perception of the performance evaluation system; he wants to avoid the effects of uncontrollable factors and he does that by engaging in activities that do not promote organizational objectives. Giraud et al (2008) mention such activities to include data manipulation, creating slack and developing an excuse culture. He narrows his focus to just the factors that he knows he would be appraised by and where he fails, his self-efficacy is reduced. Observing controllability principle in responsibility accounting can have consequences for organizational goals. It can lead to short termism on the part of manager. In narrowing their focus, managers focus on the components of the performance evaluation system and not on the organizational goals. This would lead to the neglecting of organizational long term goals. Thus, a manager with a long term goal of improved return on investment but with a sales division short term goal of number of user complaints per month and percentage variation from budgets will focus only on reducing the percentage variation from budgets thereby maligning the chances of improving the ROI. This might mean inferior sales strategies that would result in a drop in sales figures which have negative effects on the ROI. Conclusion Theoretically, observing the controllability principle in responsibility accounting has been perceived to have its advantages and disadvantages to the organization. The definition of the controllability principle indicates that there is a clear distinction between controllable and uncontrollable factors. This distinction supposedly makes it easy to observe in responsibility accounting. However, empirical studies reveal that organizations do not fully observe the controllability principle. Findings indicate that there is some sort of continuum that has controllable factors on one end and uncontrollable factors on the other end with varying degrees of control in between. Studies also show that some managers do not see themselves on either end of the continuum but somewhere in the middle. This means that strict observance of the controllability principle is impractical. Choudhury (1986) argues that the responsibility accounting concept should not be hindered by controllability and that it should be interpreted independently of controllability. Moreover, controllability should be defined contingent upon the contexts of the organization. McNally (1980) also argues that controllability can be applied in a modified version. Recent literature also indicates that organizations tend to hold managers for factors that they can influence rather than factors that they can control. This lies somewhere between controllable factors and uncontrollable factors on the controllability continuum. Giraud et al (2008) refer to this as the influencable factors. In addition, the interdependencies of organizations blur the lines separating controllability and other sub-systems in the responsibility accounting system (Hirst, 1983) as well as the uncertainties of the organizational environment. Consequently, I would argue that strict observance of the controllability principle is unrealistic. The modification and the re-definition of the controllability principle is a gradual shift away from the premise of the controllability principle. The difference between controllable and uncontrollable factors is lacking in clarity as regards modern organizations. It also does not align well with the structure of modern day organizations. Similarly, factors that can be influenced today might not be influenced the next day or next operating period because of the unpredictability of the environments of the organizations. Besides, can the ability to influence an event be measured and to what extent can it be measured?

Performance Enhancing Drugs in Sports Essay -- Steroids Drugs Sport At

Performance Enhancing Drugs in Sports When involved in sports, you have to be competitive. You need to win more than anybody else. However, athletes are taking winning to the extreme. As the use of performance enhancing drugs is becoming more popular amongst athletes, many of them do not understand the risks involved in taking these drugs. Many people are looking for a quick way to build muscles, or to get stronger the fastest way possible. Using these performance aids may very well be a quick fix for many athletes, but taking the drugs is unethical and dangerous. Using special drugs to boost an athlete’s performance is degrading to sports and to the athlete, but after they stop using the drugs and lose some strength, you become trapped in the steroid cycle. Steroids were developed in Europe around 1930 to treat undernourished and healing patients after surgery. Steroids are a synthetic version of the human hormone called testosterone. It stimulates development of bones and muscles. Competitive weightlifters began using these steroids around the 1950s as a way to increase their athletic performance and gain an upper hand on the rest of their competitors. After its initial use in bodybuilding, the drug spread like fire through the rest of the sports world, ranging from sports in high school to professional athlete in the Olympic Games. Steroids may be taken by injection or orally. Steroids can be divided into two types: anabolic and androgenic, but the distinction in some ways is artificial. Anabolic steroids mainly affect the metabolism, immunity and muscle, while androgenic steroids have strong masculinisation effects on women and sometimes feminisation on men. Athletes should not take steroids or supplements as they can lead to addiction and severe health problems and other side effects. Some of the health problems include sterility, heart or liver disease, kidney damage, coronary artery disease, high blood pressure and cancer in males and females. Other common side effects are increased aggressiveness and paranoia. The list can go on and on. Female users face even more problems than male users. In females, many physical changes may occur such as growth of facial and body hair, deepening of the voice, diminished breasts, and abnormal menstrual cycles. If taken by to early, anabolic steroids may stunt growth, by fusing the growth plates. ... ...ce today, but the laws against steroids should be enforced more often. While users believe it is their decision to use drugs to gain strength, their friends and family will have to deal with the consequences as well as the user because of the side effects and possible death of the user. A person can use steroids just one time, but that one time can kill him twenty years down the road. References American Fitness Magazine. (2004, September/October). Out of Control. Retrieved February 10, 2005, from EBSCOhost database. [Journal article] Leshner, A.I. (n.d.) Anabolic Steroid Abuse, National Institute on Drug Abuse. http://www.drugabuse.gov/ResearchReports/Steroids/Anabolicsteroids.html [Online] Mishra, R. (June 1, 1995). Steroids and Sports Are a Losing Combination, US Food and Drug Administration. Retrieved February 10, 2005, from http://www.fda.gov/bbs/topics/CONSUMER/CON00107.html [Online] National Institute on Drug Abuse. Anabolic Steroid Abuse. (n.d.). Retrieved February 10, 2005 from http://www.steroidabuse.org [Online] â€Å"Steroids.† http://www.whitehousedrugpolicy.gov/drugfact/steroids/index.html [Online] â€Å"Steroids.† Britannica Online Encyclopaedia [Online] Performance Enhancing Drugs in Sports Essay -- Steroids Drugs Sport At Performance Enhancing Drugs in Sports When involved in sports, you have to be competitive. You need to win more than anybody else. However, athletes are taking winning to the extreme. As the use of performance enhancing drugs is becoming more popular amongst athletes, many of them do not understand the risks involved in taking these drugs. Many people are looking for a quick way to build muscles, or to get stronger the fastest way possible. Using these performance aids may very well be a quick fix for many athletes, but taking the drugs is unethical and dangerous. Using special drugs to boost an athlete’s performance is degrading to sports and to the athlete, but after they stop using the drugs and lose some strength, you become trapped in the steroid cycle. Steroids were developed in Europe around 1930 to treat undernourished and healing patients after surgery. Steroids are a synthetic version of the human hormone called testosterone. It stimulates development of bones and muscles. Competitive weightlifters began using these steroids around the 1950s as a way to increase their athletic performance and gain an upper hand on the rest of their competitors. After its initial use in bodybuilding, the drug spread like fire through the rest of the sports world, ranging from sports in high school to professional athlete in the Olympic Games. Steroids may be taken by injection or orally. Steroids can be divided into two types: anabolic and androgenic, but the distinction in some ways is artificial. Anabolic steroids mainly affect the metabolism, immunity and muscle, while androgenic steroids have strong masculinisation effects on women and sometimes feminisation on men. Athletes should not take steroids or supplements as they can lead to addiction and severe health problems and other side effects. Some of the health problems include sterility, heart or liver disease, kidney damage, coronary artery disease, high blood pressure and cancer in males and females. Other common side effects are increased aggressiveness and paranoia. The list can go on and on. Female users face even more problems than male users. In females, many physical changes may occur such as growth of facial and body hair, deepening of the voice, diminished breasts, and abnormal menstrual cycles. If taken by to early, anabolic steroids may stunt growth, by fusing the growth plates. ... ...ce today, but the laws against steroids should be enforced more often. While users believe it is their decision to use drugs to gain strength, their friends and family will have to deal with the consequences as well as the user because of the side effects and possible death of the user. A person can use steroids just one time, but that one time can kill him twenty years down the road. References American Fitness Magazine. (2004, September/October). Out of Control. Retrieved February 10, 2005, from EBSCOhost database. [Journal article] Leshner, A.I. (n.d.) Anabolic Steroid Abuse, National Institute on Drug Abuse. http://www.drugabuse.gov/ResearchReports/Steroids/Anabolicsteroids.html [Online] Mishra, R. (June 1, 1995). Steroids and Sports Are a Losing Combination, US Food and Drug Administration. Retrieved February 10, 2005, from http://www.fda.gov/bbs/topics/CONSUMER/CON00107.html [Online] National Institute on Drug Abuse. Anabolic Steroid Abuse. (n.d.). Retrieved February 10, 2005 from http://www.steroidabuse.org [Online] â€Å"Steroids.† http://www.whitehousedrugpolicy.gov/drugfact/steroids/index.html [Online] â€Å"Steroids.† Britannica Online Encyclopaedia [Online]

Rubin Hurricane Carter: Guilty Until Proven Innocent Essay -- Court Mo

Rubin Hurricane Carter: Guilty Until Proven Innocent '"I don't belong here and I am not going to play their game.' 'If I were to cooperate in all these things, it would be as if I were saying, 'I'm a guilty man, and I am not a guilty man"' (New Jersey). The case of Rubin (Hurricane) Carter has been a heated issue for the last 34 years. In the last year a new movie, The Hurricane, starring Denzel Washington has once again brought this case to the foreground of discussion. The question argued has been is Rubin Carter innocent or guilty of the murders he allegedly committed on June 17, 1966 in the Lafayette Grill in Paterson, New Jersey. The proof is undeniable that Carter is innocent. He had an unfair trial where the police played a negative part, the prosecution suppressed information, and the court also worked against Carter. Although Rubin Carter is innocent of the crimes committed that fateful night in Paterson does not mean he was an angel. The biggest threat to Rubin's defense in this case was himself. Rubin Carter was born May 6, 1937 in Delawana, New Jersey. He grew up in the nearby town of Paterson (J.K.B. 7). Rubin was a strong-willed boy who learned to stand up to everyone as a child. James S. Hirsch, the author of Hurricane: The Miraculous Journey of Rubin Carter wrote, "the men in his family are not intimidated by threats" (60). In chapter 5 of his book, Hirsch explains how Rubin Carter learned to stand up against authority. Born with a stutter, he would fight anyone who dared to make fun of his speech-impediment. Carter once beat up his younger sister Rosalie's teacher when he saw him chasing her. He was expelled from school and beaten by his father. It was displays like this that caused Carter's father fear... ...'Deal' for Freedom in Murder Case." New York Times [New York] 4, Dec. 1975: 45:2. "Carter Lawyers Focus of Dispute." New York Times [New York] 29, Jan. 1975: 39:1. Hirsch, James S. Hurricane: The Miraculous Journey of Rubin Carter. Boston and New York: Houghton Mifflin Co., 2000. J.K.B. "Carter, Rubin." Current Biography May 2000: 6-14. "Lawyers for Carter Say Judge Erred on Appeal." New York Times [New York] 28, Jan. 1975: 54:7. Massaquoi, Hans J. "Hurricane Carter: I Was Framed For Murder!" Ebony Dec. 1974: 30: 174-6+. "New Jersey Journal." New York Times [New York] 5, Feb. 1984: XI 3:1. "Police Record Backs Carter's Story." New York Times [New York] 23, Oct. 1975: 83:4. "Reversal is Won By Rubin Carter In Murder Case." New York Times [New York] 8, Nov. 1985: "Same Judge Gets Carter's Appeal." New York Times [New York] 31, Jan. 1975: 37:8.

Analyses of Love in a Fallen City and the Golden Cangue

For the bulk of the mid- to late-20th Century, Eileen Chang’s name and literary prowess fell into obscurity as a result of events related to the Cultural Revolution and her own reclusion. In C. T. Hsia’s A History of Modern Chinese Fiction, he praised Chang for her use of â€Å"rich imagery† and â€Å"profound exploration of human nature. † In his book, he also claimed Chang to be â€Å"the best and most important writer† of mid-twentieth century China. Hsia’s remarks and Ang Lee’s film adaptation of her novella, Lust, Caution, have helped to bring Chang’s name back onto the literary scene. Two of her most well-known and highly praised novellas are Love in a Fallen City and The Golden Cangue. On the surface, the stories describe the details of family activities, love relationships, and marriages that occupy mundane life in places like Shanghai and Hong Kong, but beneath the simple plot lines, the stories personify the struggles of strong-willed women within the family arena during a tumultuous time of change in China. Love in a Fallen City is a love story between a divorcee, Bai Liusu, and a playboy businessman, Fan Liuyuan. As a divorcee, Liusu is forced to return to her father’s home where she is an unwelcome fixture and an added economic burden. In a turn of events, the man, Fan Liuyuan, who was supposed to be her niece’s suitor, chooses her over the niece, exacerbating her situation at home. With nothing to lose, she follows Fan to Hong Kong where their love blossoms amidst the beginnings of the Japanese occupation of the city. The Golden Cangue follows the story of Cao Qiqiao, a widow who lives in anguish as a powerless daughter-in-law in a wealthy family. She was forced into an arranged marriage with a sickly man and treated poorly by her husband’s family. After the death of her husband, she gains independence and a small amount of wealth, but after years of torment, she turns her own repressed anger towards her children. The two stories share similar sentiments in that they depict the different struggles of women in the family setting. For Liusu, her struggle was to gain the acceptance of her family and love and affection from Liuyuan. In Qiqiao’s case, her struggle was her search for an escape from her oppressive family life. Eileen Chang’s use dialogue shows the strength of the women and her descriptions within the stories help to depict the inner turmoil each woman faces. The story of Love in Fallen City starts in the household of the Bai family. News concerning the death of Bai Liusu’s ex-husband arrives from a family acquaintance. The news stirs up the issue of whether or not Liusu should return to her late ex-husband’s home for mourning, as dictated by traditional family values. The possibility that her family would send her back to her in-laws infuriates her but she still remains composed. While she is in the weaker position in terms of family hierarchy, she holds the power in dialogue because of her sharp tongue: Liusu had now reached the height of fury, but she simply laughed. â€Å"Yes, yes, everything is my fault. You’re poor? It’s because I’ve eaten you out of house and home. You’ve lost your capital? It must be that I’ve led you on. Your sons die? I’ve done it to you, I’ve ruined your fate. (Chang, 114) While obviously upset, she remains composed. Rather than allow her emotions to show physically, she translates those emotions into words. Liusu’s sharp retorts are common throughout the book and they show the strength of her character. She does not allow herself to become the victim and she responds with dagger-like words that show her anger and disappointment. The position Liusu finds herself in is a result of her family’s lack of concern for her general wellbeing and happiness. As one of the younger female members of the family, she holds no power. Everything in her life happened because her family dictated her fate. She never had a choice in which direction she should take her life and she has become embittered because of her lack of independence. When she meets Fan Liuyuan, she takes her chances and follows him to Hong Kong. Her decision to leave Shanghai has two implications. Firstly, she wants an escape from her family. After years of following their rules and hearing their complaints about her presence, she finally has a chance to leave it all behind to find her own independence. Secondly, she is strangely attracted to Liuyuan and securing his love and attention is a conquest for her. After leaving Shanghai, Liusu stays in a hotel in Hong Kong and spends more and more time with Liuyuan. The two of them develop a relationship but their intentions are different. For Liusu, getting close to Liuyuan was a way for her to leave the Bai family. Liuyuan, on the other hand is seeking spiritual love. He professes his love for her on many occasions, but she rejects him each time. Her goal in being in a relationship with Liuyuan is to have security and Liuyuan’s words hold no meaning to her, but instead are examples of his playboy behavior: Liusu was silent for a while, but finally she burst out: â€Å"Why not go ahead and just say, flat out, that you don’t want to marry me, and leave it at that! Why beat around the bush, with all this talk of not being able to decide things? Even a conservative person like me can say, ‘First marriage for the family, second marriage for oneself. ’ If someone as free and unburdened as you are can’t decide for himself, then who can decide for you? † (Chang, 149) In her scolding of Liuyuan, Liusu states her views of marriage which are defined by her real life experiences. Her first marriage was an arranged marriage that was to the benefit of her family, but for her second marriage she wants it to be for herself. She is seeking stability in her life and she does not think Liuyuan is apt to fill that void. As much as she is attracted to him, she cannot see past his playboy charm. Her defenses and words show how she is strong-willed and determined to make right what went wrong in her life. Throughout the novel, Fan Liuyuan expresses his love to Liusu. He claims she is a â€Å"real Chinese woman† and continues on to say, â€Å"Real Chinese women are the world’s most beautiful women. They’re never out of fashion. † (Chang, 135) Liuyuan loves Liusu and thinks of her as the ideal Chinese woman, yet he worries that she is part of the trap of Chinese culture that wants him only for a convenient marriage. Therefore, he tries to take her away from China to Hong Kong the colony; he even considers taking her to Malaysia and Africa, to primitive lands. By attempting to remove her from her native home, he is essentially taking away her power over him. He wants to force her into the spiritual love that he wants, undermining her position as a strong woman. In the end, the marriage does go through, but only because the war forced the two of them together. The two people both have selfish tendencies and neither could have been together in any other situation: Hong Kong’s efeat had brought Liusu victory. But in this unreasonable world, who can distinguish cause from effect? Who knows which is which? Did a great city fall so that she could be vindicated? Countless thousands of people dead, countless thousands of people suffering, after that an earthshaking revolution†¦ Liusu didn’t feel there was anything subtle about her place in history. She stood up, smiling, and kicked the pan of mosquito-repellent incense under the table. Those legendary beauties who felled cities and kingdoms were probably all like that. (Chang, 167) Because of all that she had to go through, she likens herself to other strong women in history who brought down cities and kingdoms. She secured her place in the world by overcoming all the obstacles that were presented to her. She managed to leave her oppressive family and find a second husband who will accept her as she is. Achieving her goals at the end validates her as a strong Chinese woman. The Golden Cangue presents a different story about a woman and her struggles with her family. Similar to Liusu, Cao Qiqiao is stuck in an unhappy family situation. As a daughter from a poor family, she was married off to the son of a wealthy family. In her husband’s family, she suffers from ridicule and repression. As time progresses, she slowly loses her mind because of all that she has had to endure within the family. When she finally gains some independence, she completely loses all sanity and takes out her pent up anger on her daughter and daughter-in-law. Qiqiao, in many respects, is a strong woman. She had to put up with constant ridicule from her husband’s family and she had no independence. Her resilience is characterized in her attitude and actions towards her family. As a daughter-in-law, she suffered at the hands of her husband’s family, once she becomes a mother-in-law she perpetuates this cycle of torment and directs her bitterness towards her own children and daughter-in-law. In one instance, she believes her daughter’s feet need to be bound in order to attract suitors: As she looked at them [her feet], something occurred to her and she said with a cynical laugh, â€Å"You may say yes but how do I know if you’re sensible or silly at heart? You’re this big already, and with a pair of big feet, where can’t you go? Even if I could control you, I wouldn’t have the energy to watch you all day long. Actually at thirteen it’s already too late for foot binding, it is my fault not to have seen to it earlier. We’ll start right now, there’s still time. † (Chang, 208) Qiqiao has reached a point where she lacks reasoning. All of her thoughts are convoluted and in her mind she has convinced herself that torturing her own children will be for their benefit. She is lost in her own misery because of the restraints placed on her by her husband’s family. She understands that her daughter has much more freedom than she did when she was younger. The actual decision to bind her daughter’s feet seemingly comes as a result of jealousy. Since she had to suffer, so should her children. What makes Qiqiao a strong woman is her lucid insanity. She calculates and plots every action to her own benefits and pleasure. She understands that money and power run the world, and she does what she can within her means to feel superior over others. So the golden cangue is a symbol of power and money. She wears the golden cangue as a burden on her conscience and she used it to get whatever she needed: For thirty years now she had worn a golden cangue. She had used its heavy edges to chop down several people; those that did not die were half killed. She knew that her son and daughter hated her to the death, that the relatives on her husband’s side hated her, and that her own kinsfolk also hated her. (Chang 243) The golden cangue tainted her moral being and she had become a much hated person. She was driven by power and money but in the end, her actions and effort were all for naught. She loses power over her children and she is left to die in her misery. Both characters, Liusu and Qiqiao, were products of their respective environments. The difference in the two women comes in how they take hold of their future. For Liusu, she knew she wanted an escape from her family and she took the reins of her life and got what she want with Liuyuan. Qiqiao on the other hand, attempted to get control of her life, but instead she got caught in the madness of being an opium addict. One woman was able to break free from the social constraints placed on her while the other was not. Qiqiao perpetuates the vicious cycle of family tradition that damaged her in the first place. So while she is strong in the sense that she is calculating and conniving, she fails to break the cycle that caused her misery and she is no better than other petty men. The two stories both capture the essence of Eileen Chang’s works. Through her writing, she was able give voice to the thoughts of women. She shows a great range in her depiction of women, from the weak to strong, cruel matriarchs. The works give insight into the condition of women during the early 20th century but on a larger scale they also reveal the way in which women are affected by their family life.

Evolution and Humans Essay

Evolution is the transformation of the genetic material of an organism from one generation to the next where it is formally defined as the â€Å"change in the form and behavior of organisms between generations† (Ridley, 2004, p. 4). Humans are believed to have evolved into Homo sapiens from other species such as apes and placental mammals, thus making them related to all species of life on Earth. However, the social, intellectual, physical and emotional strengths of humans separate them from other species on Earth. Just like higher order animals, the social skills and the behavior of humans are driven by instinct, and proper behavior can result from training. However, nature designed the behavior of humans to shift from being instinctive to one that would focus on survivability. There is no other species of animals as advanced as the intellectual and emotional understanding of humans. Although intellect has developed in other animals, the intellect of humans is based on self-control and self-discipline. Their emotional understanding is also well-advanced that humans are the only species to be able to fully communicate with others. Humans also show high-level of emotional cognition, as compared to other animals which only express basic emotions elicited by conditioned stimuli such as hunger, aggression and sex. Humans recognize that all life on earth is interrelated. Although humans are unique, they survive because of this interrelationship with other species. This symbiotic relationship with other species is one reason why humans are obliged to protect other living species, as well as the environment which they live in. Humans recognize that this uniqueness also gives them the responsibility to assure that life on earth will continue as long as humans exist. Reference Ridley, M. (2004). Evolution. Hoboken, New Jersey: Wiley-Blackwell.

International relations Essay Example | Topics and Well Written Essays - 500 words - 5

International relations - Essay Example For instance, according to the BBC, Aljazeera, CNN, New Yorks Times, the NBC, and CBS footages, women who have been voiceless gained voice and their voices are until to-date have formed one of the revolution that is sweeping the Middle East. All these revolutions are well covered by both the United States based media groups and the non United States media groups or institutions (New York Times 01). Different media institutions have managed to cover the real actions of all revolutions as well as detailing what might have led to such revolutions (CNN and Times 01). Additionally, many media institutions often take an extra mile to cover and report the aftermath of such revolutions. For instance, the BBC, New York Times, CNN, Aljazeera, and Time Special among others covered what unfolded in Libya that led to the death of once renown dictator; Col. Gaddafi. From the coverage it is apparent that the people of Libya had become tired of the mode of his leadership. Additionally, the BBC brought the notion that all these revolutions were the United States among other super powers ideas. Nonetheless, after the defeat of the Gaddafi, different media coverages including BBC, New York Times, CNN, and Aljazeera revealed that Libyan people were happy since they celebrated everywhere across the streets among other places (Mass anti-Morsi†¦ 01). However, from the some media coverages on the same issues or revolutions had different intentions over their coverages in that they wanted to depict the extra force or inhumane nature that foreign forces used in Middle East whenever they were involved in such revolutions (BBC World News). For instance, the fight on terror has attracted attention of many people across the world especially from the views some media coverage instill in people. The BBC, CNN, and Aljazeera portrayed the Bush administrator as one that did not care about the

Operation Management Research Paper Example | Topics and Well Written Essays - 1000 words

Operation Management - Research Paper Example Firstly, for sustainability, efficiency and to improve infrastructural access throughout all the branches and the teller machines, the NBAD has deployed sophisticated technological system meant to monitor all the data centers. This system has been integrated in a way such that, it helps in power planning, management and distribution by giving warnings about power availability while ensuring consistent customers service for maximum returns output. Moreover, this organization having been ranked amongst the safest banks in the world has opened up numerous branches within the United Arab Emirates as a strategy of gaining competitive advantage. Additionally, the bank has implemented the use of automatic teller machines (ATM) to aid accessibility of transactions with 24 house online customer support. Through telephone calls and online banking categorically termed as Nbadonline or Nbaddirect customers are assured the safest money transactions which, eliminates the threat of physical transac tions of money and chances of robbery (Suwaidi, 1994). National Bank of Abu Dhabi has implemented into its operation, finacle management systems with treasury as well as capital market business. This system helps in minimizing risks associated with trading in securities while offering financial assistance in relevance to office operations. NBAD has had sustainable operations by focusing on service delivery to the customers through the deployment of finacle system which, helps in the reduction of cost through effective and non faulted operations as one way of achieving the objectives and visions of the organization (Suwaidi, 1994). National Bank of Abu Dhabi believes in a centralized of financial process in where adequate funds can be dispatched in support of other operations within the organization while prioritizing for higher returns with very minimal anticipating of risks. Besides this idea, NBAD has invested in financial management systems that enables the customers to have accu rate execution of the transactions focusing on cash optimization efficiency through a round the clock automation systems. Moreover, the organization is equipped with an enterprise resource programs where the treasury, management board and the other industries are involved in to the in integration of automated systems that sees transactions from one organization to the other. National Bank of Abu Dhabi has succeeded in the integration of optimized transaction system with the development and Tourism Company to enable cash management efficiency and other likeminded organizations with the treasury (Peng, 2012). NBAD is also practices divergent transparency when it to the relationship with the investors, this has been made through availing of timely financial information and reports which, are basically aided by financial fact sheet and other reports which can be acceded easily through the decision support systems linked to the investors portals. Through such systems, stakeholders are ab le to make timely decision about the appropriate time to sell or make purchases of investment securities (Peng, 2012). . Operation management and qualities of Emirates Airlines Company Despite the fact that emirates Airline Company is wholly owned by the government of Dubai, it has revolutionized into a global