Communication Process Paper Essay Essay Example

Correspondence Process Paper Essay Example Correspondence Process Paper Essay Correspondence Process Paper Essay Correspondence strategy is an extremely of import aspect with the guide of which individuals send messages verbal including sentences. words. what's more, messages nonverbal including physical scene. facial look. what's more, conduct. Correspondence structures have changed as a result of modifying nature of connection between individuals. Correspondence permits worry to sort out and join normal finishes. A loosened conveying strategy in concern where the representatives may go to the directors and voice their preferences each piece great as disapprovals. The worry will hold a possible situation for everybody. As the message goes thereby. there is commotion and which changes the message into something other than what's expected based on what was sent. These are also called the hindrances to adequate imparting. Clamor can be dormant or anything that occupies from the proposed rub. Model. in the event that there a gathering going on in the working environment and two representatives are talking out of sight. A man will go distrait of what the gathering is roughly. Correspondence method Paper The climes in most working environment are cool on the off chance that it is an inside occupation. So single might be comfortable pass oning with one and another. A few people accept the earth burns from the sun have any kind of effect with the way a single convey. Correspondence is basic in the work environment and it the essential offices to pass on the best possible message. Most occupations have move work and requests to give starting with one dislodging then onto the next. This might be finished by verbal or written in paper. A worry clime in all probability makes inside degrees of course and spreads from at that place. The quality and coming up short of any association are only positive or negative as the people who work at that place. In the event that there a detached strategy where representatives can correspondence with their directors however they see fit. This procedure will do the work environment condition practical for everybody. Each representative in the work environment should voice their feeling toward the director without been anxious about the outcome. Everybody has a few failings and qualities in imparting as a result of mental and individual particular highlights. what's more, every twenty-four hours conveying structures. Verbal composed conveying is my quality. My fizzling is gestural conveying on the grounds that in some condition of affairss I am non sure what conduct structures I ought to follow. for case. conversing with outsiders. or then again the constabulary. Once in a while I accept social or cultural obstructions pass oning with others. I have solid verbal conveying achievements since I spend a lot of clasp pass oning with my companions on the Internet. This way I can pass on with a few people at a similar clasp. also, spare clasp on calls or sing them. This signifier of imparting is extremely well known on the grounds that it transmits data to the people and gets answer rapidly. I have great composed achievements and can unmistakably show conclusion in a few sentences. This quality is consistent. brief. what's more, illuminating messages. which help the collector to hang on the idea at once. Great composed achievements utilized in the condemnable justness framework and other concern. Mature ages back the senior course commission of some worry. there plans for making everything from changing strategies to covering with workers talked about in secret. When those judgments made by course. the bosses were approached to set those conclusions into outcome. The representatives had little to no contribution on those issues. The representatives did as they were advised or needed to happen another occupation. Today some bearing crew individuals tune in to what the representatives need to state before doing an assurance on adjusting the arrangements. Most worry in the present urges workers to take a functioning bit in their organization. The representatives who deal with creation line may cognize a few different ways to better the lines. Some chief may experience out specific sort of wagess for their standards. Correspondence method with representatives can be a hard endeavor. It might take cognizing what a man need to state to give in a way to have pined for outcome. Interchanges to representatives originate from a few nations inside the association. the supervisor. HR. the arrangement chief. furthermore, other bearing crew. Each representative need to cognize what is go oning inside the organization. The organization will non achieve if the workers are non loan what expected of the person in question. That why an efficient inner imparting plan required to make the perfect mindset inside the organization. Notice Discussing Efficaciously with Employees Retrieved on July 12. 2011 from hypertext move convention:/www. learningspaces. njit. edu/Elliot/content/imparting successfully worker

Medicine, Ethics and the Law Essay Example | Topics and Well Written Essays - 3500 words

Medication, Ethics and the Law - Essay Example At last ends were shown up at dependent on the discoveries of the work. This work sets up that the courts have not concurred significance to moral standards, while giving their decisions on killing cases. Clinical law can be viewed as a melange that gets its premise from a few parts of the law. Already the relationship in between medication and law had been portrayed by shared regard. Before, clinical choices were viewed as the restrictive save of the clinicians.1 Currently, the courts have been willing, to a more prominent degree, to engage difficulties to the choices taken by the individuals from the clinical calling. Accordingly, in Chester v Afshar,2 Steyn LJ announced that paternalism had no room in clinical law. Simultaneously, the specialists were likewise appreciative and soothed that the courts were settling cases including complicated issues of ethics.3 As such, legal activism has made advances into the moral issues encompassing the cases relating to killing. As to helped kicking the bucket, the British Medical Association embraces the accompanying standards. To start with, specialists should assist the patients with obtaining a decent demise; be that as it may, such acts need to consent to the law. Second, the patients ought to be allowed to control the perishing procedure, to the degree conceivable, and the going to specialists need to concede the perspectives on the patients.4 Third, the self-governance agreed to patients, but, significant, can't trample different standards, and it is fundamental to show up at a proper parity. Fourth, the individual selections of people ought not be allowed to make hurt others. Fifth, the law blocks the conscious causing of sudden passing. In this specific circumstance, the British Medical Association, immovably accepts that the deliberate causing of death is in opposition to the ethos of medication. 6th, there is an essential distinction between intentionally causing demise, and pulling back or retaining treatment.5 Thusly,

Refutation Essay Topics

Refutation Essay TopicsRefutation essays, sometimes known as rebuttals, are short essays intended to contest a post written by the author. The author of the post may have initiated the conversation or was responding to another comment posted on the same post. The intent of the refutation essay is to expose the author's prior statements or errors, and refute the incorrect information.There are various topics that could be included in the refutation essay topics. For example, a debate could take place about how facts are set forth by a person or the argument presented might be made by providing examples. Discussion and analysis could also be included. A comparison of one topic to another may also be included.The essay may begin with a thesis statement. This is typically stated in the introduction. After the opening statement, the thesis should be supported by supporting evidence or facts. The essay can then move into the body of the essay. The arguments should provide supporting eviden ce for the points presented in the essay.Some of the refutation essay topics are phrased in relation to another topic. A popular one is by demonstrating how the opposing point of view is logically contradictory. One could utilize the Law of Non-Contradiction in this essay. Another is by refuting the logic of an argument. Then a third is using logic to create a counter-argument to the author's main argument.It is important to choose an essay topic carefully before beginning a refutation essay topics. The essay should be original and not plagiarized. This is because plagiarism laws exist for a reason, to protect people from plagiarizing.Writing a refutation essay topics is an excellent way to learn how to make effective arguments and can often lead to writing better essays. A student who wishes to have more exposure to this form of writing is encouraged to choose some of these refutation essay topics and practice writing them before attempting a writing assignment on the topic. This w ill give a student more opportunities to practice.There are some tips that can be followed when writing a refutation essay topics. The first thing that should be considered is the objective of the essay. That is, what is the goal? The goal should be to correctly demonstrate what is wrong with the argument that the author is trying to support. Taking this step in order will make it easier to know what to write about and not to write about.The time period for the essay should also be looked at when choosing the topic. This is the length of time needed to counter the other person's claim. Length should be based on the strength of the writer's case against the opposing party. A longer time frame allows the essay to grow and add new points that have been made. However, even if the essay is too long, it should always be well written to ensure that the reader has an enjoyable read.

Youth Group Friendships Essay - 1965 Words

Youth Group Friendships Friends are important for people to get through life. They can help with personal problems and are good company. Friends make people feel calmer, more relaxed, and can help take the focus off of stressful tasks. A nice place to find good friends is a youth group. I started attending a youth group of an upscale church in southeast Michigan on a regular basis after finishing my freshman year of high school. I had been going to that church on Sunday mornings since Kindergarten. I wanted to get closer to my friends and God. After my sophomore year, I stopped attending because of my demanding schoolwork. Last summer, I returned and attended on an almost weekly basis, however, when I started college it was a†¦show more content†¦The ramps are separated from the audience by short brick walls. The stage has a beautiful, red curtain. At youth group meetings, there are many different musical instruments on stage ranging from guitar to violin to drums. There are also several microphones as well as a screen used to display lyrics from the sound booth. There are emergency exit doors on both sides of the stage. The sound booth is located in the back of the auditorium, between the two entrance doors. It contains some electronic equipment and a computer that has the lyrics typed up in PowerPoint presentations. The wall behind the sound booth is carpeted. The rest of the back wall is brick. The ceiling is black and quite high above the floor. Most people arrive between 7:15 and 7:30 PM on Wednesdays. We open up with praise and worship shortly after 7:30. There is a band that consists of a worship leader, three or four backup singers, some guitars, a keyboard, percussion, and a violin. The leader and singers rotate every week. The song lyrics are typed in a PowerPoint presentation and displayed onto the screen on the stage. Next, there are prayer requests, praise reports, and the offering. All members of the group are given the chance to say what they desire. Different group members collect the offering each week. Next, the group socializes for about five to ten minutes. The first part of socializing is having new people who have never been here before say their nameShow MoreRelatedUnderstanding Youth And Adolescence Fall Into Five Main Perspectives Essay1552 Words   |  7 Pagesdefining youth and adolescence fall into five main perspectives which help to portray and provide a thorough guide to gain an understan ding on what is youth and adolescence. The perspectives are psychological sociological philosophical biological and cultural Youth and adolescence are words which often get confused with each other. The term can get crossed over with one another as they cover a timeframe that is sometimes viewed as the same transition period. Pierre Bourdieu (1978) claims â€Å"youth is justRead MoreThe University Of Tennessee Ads The Ads Are 30 Seconds796 Words   |  4 Pagesthe ads are 30 seconds long, the first ads start off with students heading to class and the big city of Tennessee. The ads show a group of girls talking in a dorm room, student hanging out on the lawn building good friendship with their fellow student. A clip shows a University of Tennessee game seems their team won a game, everyone is wearing orange and white. A group of boys heading to the old building seems like it their dorm room. There is a young girl in the lab, she mostly working on a projectRead MoreEssay on Social Influences in Health Decision Making1398 Words   |  6 Pagesabout social group subcultures and norms and their facilitating effect on health behaviour decisions (Norman and Conner, 2007). Though these theories describe the effects of the social environment on an individual, at the very base level the individual is consciously making the decision of which health behaviour to engage in. Social Network Analysis (SNA) is a technique that can be used to develop a richer description of the social environment. In addition to identifying peer groups, SNA createsRead MorePersonal Statement For A Group Of International Visitors From Saudi Arabia854 Words   |  4 PagesYou are an employee within a company and are asked prepare a speech at your workplace on a topic of your choice for a group of international visitors from Saudi Arabia which would serve one of the following purposes: to inform, demonstrate, persuade, entertain or be ceremonial. As is the case for the topic of your speech, the choice is yours in terms of what the purpose of your speech will be but it is important to remember that the topic must p ertain to some aspect of your company and its business;Read MoreCell Phone Advertisement763 Words   |  4 PagesCell phones nowadays have become symbol of independence – for our youth that mobile phone helps them to develop their own language and social groups away from the prying eyes of their parents. It has become Status Symbol or what people say Fashion statement – It is a way that people wear their phone in a style, color, cost and features and feel that a phone can enhance their looks. Although mobile phones have long been a part of the business community, they are quietly becoming entrenched in personalRead MoreThe Importance of Friendship and Healthy Relationships in a Childs Development976 Words   |  4 PagesFriendships are so important. They have always been important; but it seems to be the most important in my opinion. We see how friendships play important roles throughout our life span. Friendships are defined and formed in each stage of life from inf ancy. These include early childhood, middle childhood, adolescence, early adulthood, middle adulthood and late adulthood. Friendships grow from one stage to another. During this time friends become closer. Relationships start out as acquaintances andRead MoreYouth Gang Membership And It s Implication Adolescent Development Essay1566 Words   |  7 PagesThere are over 700,000 adolescents who are involved in youth gangs. (Thomas). America has a youth gang culture that is present in its society. This paper will focus on youth gang membership and it’s implication to adolescent development. First to be discussed will be the demographics of adolescents involved in gangs. Then the reasons why youth join gangs and how it is related to their natural development. Next, we will turn to contemplate the implication of gang culture and involvement in America’sRead MoreThe Goal I Have For The High Schoolers1179 Words   |  5 PagesThe purpose statement I have chosen reflects th e goal I have for the high schoolers in my youth group. It also lets others know why I want to work with youth in a Christian setting and in general. The purpose of Craftsman’s Heart is to Teach young people about God, crafting them into disciples equipped with Knowledge of the Gospel, so that they may Reach the lost of the world. Rationale:   Ã‚  Ã‚   The Bible is full of stories about people who need saving. Not just people alone, but whole countries andRead MoreMentoring At Risk Youth : Higher Risks Youth Need Mentoring1187 Words   |  5 PagesMentoring At-Risk Youth: Higher Risk youth need mentoring â€Å"The greatest good you can do for another is not just share your riches but to reveal to him his own. - Benjamin Disrael This quote is similar to a Chinese Proverb that says â€Å"Give a man a fish and you feed him for a day; teach a man to fish and you feed him for a lifetime†(Chinese Proverb). Both essentially say the same thing, and that is, you can only help someone so much until they need to realize they are capable of doing great thingsRead MoreThe Importance Of Extracurricular Activities For All Students Essay880 Words   |  4 Pagesbenefit from these activities by helping them plan for their future, help them develop essential leadership skills and self-determination, allow them to engage with their school communities and sometimes beyond, and develop meaningful, lasting friendships. One self-determination skill that is learned by students with and without a disability is self-advocacy and leadership. In a study done by NLTS-2, the leadership role when planning meetings was taken by about 12% of students with disabilities

Reinforcement Role in Operant and Classical Conditioning

[pic] The Cyprus Institute of Marketing Nicosia Subject: Consumer Behaviour Lecturer: Avgi Avgousti Program: ADBA Words: 1912 Date due:14.12.2012 Name of Student: Elena Kapona Andreou Student Registration Number: CYN/136/11 The concept of reinforcement is very important in the learning of consumer preferences. Explain why and discuss this relation to the Classical and Operant Conditioning Theories. Support your answer with examples. Table of content: Page 1 - introduction Page 2 –about learning Page 3 - classical conditioning Page 4-5 – examples of classical conditioning Page 6-7 – operant conditioning Page 8- about reinforcement and its role in classical and†¦show more content†¦5†¦ But, Evans et al.(2006) states that â€Å"the frequency of occurrence of a specific behaviour is modified by the consequences of the outcome of that behaviour† (p. 62) This approach was called operant or instrumental conditioning and demonstrate that learning can be persuaded or reinforced through positive reinforcers. Solomon et al. (2002) explain that operant conditioning occurs as the individual learns through external stimulus to perform behaviours that create positive feelings and avoid those which produce negative outcomes. At this point, we have to underline the first big difference between classical conditioning and operant or instrumental conditioning. â€Å"While responses in classical conditioning are involuntary and fairly simple, those in instrumental conditioning are made deliberately to obtain a goal and may be more complex. The desired behaviour may be learned over a period of time, as intermediate actions are rewarded in a process called shaping† (Solomon et al. 2002, p. 67) As we will see in the following sections, in the learning process there are three essential factors worth to acknowledge: association, reinforcement and motivation. Association arise by connection in time and place of two events. This is one of the most simpleShow MoreRelatedReinforcement Role in Operant and Classical Conditioning2066 Words   |  9 Pagesof reinforcement is very important in the learning of consumer preferences. Explain why and discuss this relation to the Classical and Operant Conditioning Theories. Support your answer with examples. Table of content: Page 1 - introduction Page 2 –about learning Page 3 - classical conditioning Page 4-5 – examples of classical conditioning Page 6-7 – operant conditioning Page 8- about reinforcement andRead MoreA Study on Operant and Classical Conditioning1477 Words   |  6 PagesOperant and Classical Conditioning Classical conditioning best explains reflective responding that is largely controlled by stimuli preceding the response, while operant conditioning is the kind of learning influenced by stimulus events that follow the responses. (Weiten). In operant conditioning, reinforcement is defined as after the fact. Reinforcement follows a response and increases tendency to make the response. In classical conditioning, the reinforcement comes before the response is madeRead MoreClassical Conditioning And Operant Conditioning1204 Words   |  5 Pagesknown as classical conditioning and operant conditioning. These forms of learning are very practical and can be seen and used in everyday life. Classical and operant conditioning are different forms of learning which have importance in everyday life and can be found in advertising, PTSD, and even lifestyle changes. To fully understand the importance of classical and operant conditioning, it is important to first understand what they are and how they are different. Classical conditioningRead MorePhobias1174 Words   |  5 Pagesdeveloped through operant conditioning and how addictions can be developed through operant conditioning. This essay also examines the distinctions between classical and operant condition and examines â€Å"extinction† as it relates to psychological theory and how extinction is achieved in classical and operant conditioning. Phobias and Addictions Numerous psychologists believe that behaviors are learned through conditioning. These conditionings are known as operant, which is based onRead MoreLearning Experience Paper1290 Words   |  6 Pagesregards to classical conditioning, operant conditioning and cognitive- social learning theory. First of all, I would begin by describing my experience of learning to fear lizards with regards to classical conditioning. To give some context to the situation, I was raised in India where lizards, usually in large numbers, are often found on walls particularly during the summer months. I strongly believe that my fear of lizards can be explained using Pavlov s classical conditioning. Classical conditioningRead MoreThe Application Of Operant Learning909 Words   |  4 PagesJane Tien Thuy Nguyen Professor Shaun Vecera Section 18 Elementary Psychology 05 October 2014 The Application of Operant Learning Operant conditioning and classical conditioning are two completely different forms of learning. Classical conditioning, discovered by Ivan Pavlov, is associated with learning through the process in which one reacts to a neutral stimulus. This process involves matching a neutral stimulus to a stimulus (UCS) that produces an unconditioned response (UCR), or a reflex, forRead MoreSkinner Behavioral Analysis Summary972 Words   |  4 Pagesgenetics. Conditioning According to our text Skinner recognized two forms of Conditioning. One is called classical and the other is operant. In classical conditioning a response is produced in relation to a specific stimulus, so the environment acts on the organism. In operant the organism performs a behavior and the environment responds thereby reinforcing the behavior. Examples of conditioning types: Classical Conditioning – Salivating in response to the smell of food Operant Conditioning - HavingRead More The Science of Psychology Essay1078 Words   |  5 Pagestwo main theories behind learning are Classical Conditioning and Operant Conditioning. Classical conditioning was the first type of learning to be discovered and studied within the behaviorist tradition. The basic assumption of Classical conditioning is that all behavior is learnt by association. It has its roots in Russian physiologist Ivan Pavlov’s famous experiment with dogs and is thus also known as †Pavlovian conditioning†. He was successful in making the dogs salivateRead MoreOperant Vs. Classical Conditioning1211 Words   |  5 PagesOperant and Classical Conditioning Tiara Gordon PS 210 Professor Rivera Introduction Operant and Classical conditioning reminds me of the famous controversy, nature vs nurture. It’s like having a pessimistic or optimistic view on learning techniques and how much of the environment or genes influence the two. These learned behaviors have been scrutinized by people alike, some have debated that everything we do from the time we wake up to the time we go to sleep is operant conditioningRead MoreBinge Drinking and How It Applies to the Ottawa Charter888 Words   |  4 PagesClassical conditioning Classical conditioning is a form of basic learning the body automatically responds to a stimulus. One stimulus takes on the properties of another. The Russian physiologist Ivan Pavlov (1849-1936) is credited for discovering the basic principles of classical conditioning whilst he was studying digestion in dogs. He developed a technique for collecting dog’s salivary secretions. Pavlov (cited in Eysneck M.W 2009) noticed that the dogs would often start salivating before they

Media Vehicles and Their Types - 2912 Words

MEDIA VEHICLES AND THEIR TYPES: Deciding to include advertising in the communication mix process is a relatively easy decision compared to deciding which media and media vehicle (for example which magazine or which cancel on TV, etc.) Most of the advertising budget gets spent on the media (and not the creative or production side).This is why a careful planning, negotiating and knowledge skills are very important. Expertmedia planners and buyers got the best out of the advertising by finding the right spaces or places for an ad campaign at the lowest cost. There are a wide variety of media available today for the advertisers to choose from. The decision is depended on a lot of factors at the same time it is a very crucial decision since the†¦show more content†¦The new media would include internet and short message service (SMS). New media is different from traditional media on a number of fronts, bu the most important being the time that elapses between message receipt and response. With new media the advertisers can target tightly clustered audiences with well defined messages. INTERNET ADVERTISING The World Wide Web is a hybrid medium, which shares characteristics with mass communication as well as interpersonal communication. The medium combines the ability of the mass media to disperse a message to a wider audience with some of interpersonal communication’s possibilities of feed-back and interaction. From a marketing view point, one of the implications of this is that exposure and action advertising and transactions can be integrated. Since the medium is interactive, users of the World Wide Web play a much more active role in the communication process than users of traditional mass media. Where traditional mass media are characterized by an information push, the communication processes on the Web are driven by a basic information pull, meaning that the control balance of the communication process has shifted in favor of the user. The immense body of information available to the individual user further pushes the control of the communication process towards the user, and has lead to a highly fragmented content structure that allows theShow MoreRelatedComponent Interface for an Emergency Control Room864 Words   |  4 Pageswants to have a program to improve response time of medical personnel by using the GPS to locate the closes vehicle to the emergency. A design will need to be made of the Requires and Provides interfaces of two components that might be used in the VOIP system. A design of the interface is needed for two components that may be used in the vehicle discovery component to find the nearest vehicle to the incident with the Requires and Provides interfaces . According to Sommerville (2011), the Provides interfaceRead MoreEssay On Social Media728 Words   |  3 Pagesdetermine the effectiveness of the current social media for four different car brands. 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The media rarely has a positive influenceRead MoreMidterm Review Essay963 Words   |  4 PagesCharacteristics†©of†©a†©mass†©communication†©audience†© What†©is†©a†©Ã¢â‚¬Ëœmedia†©vehicle’?†© Characteristics†©of†©mass†©communication†©organizations†© What†©vehicles†©have†©increased†©the†©mobility†©of†©the†©mass†©media?†© Trust†©in†©the†©media†©is†©considered†©what?†© Definition†©of†©Ã¢â‚¬Ëœsurveilance’†©Ã¢â‚¬ ©with†©regard†©to†©individual†©media†©use†© Consequences†©of†©relying†©on†©mass†©media†©for†©interpretation†© Definition†©of†©the†©socialization†©function†© Which†©media†©is†©devoted†©primarily†©to†©entertainment?†© What†©is†©meant†©b†©the†©Ã¢â‚¬Ëœwithdrawal’†©function†©with†©regard†©to†©using†©media†© The†©name†©given†©to†©a†©society†©that†©relies†©on†©the†©spoken†©word†© Read MoreExtreme Body Auto Care1596 Words   |  7 PagesIn this paper, I will tell you about Extreme Body Auto Care’s branding, pricing, and distribution strategy. Who are our major competitors and their strengths and weaknesses. Also, our differentiation strategy, our company’s intentions, types of social media and integrated marketing that we used. Extreme Body Auto Care, branding, pricing and distribution plan Key Components for Prosperous Business †¢ Offer our customer’s a one stop auto care, collision and performance need with high detailedRead MoreImpact Of Advertising On Advertiser s Advertising Essay1319 Words   |  6 Pagesproduct to the companies target market. The second one might be how to inform the audience of the product and what media vehicles to use to make sure the target gets the advertisement. The third one is creating the final advertisement. In these three tasks advertisers have to write and reach their customers target audience with the new or improved product, to write to the media vehicle the advertising company wants to use to reach a market, and to write the advertisement itself. Overall, advertisersRead MoreThe Automotive Manufacturing Industry Within The United States1477 Words   |  6 PagesIn the mid to late 2000’s, the automotive manufacturing industry within the United States found itself in major trouble. This was due to a large scale decline in the US economy, as well as a loss of interest in the domestic vehicle production. This lack of interest stems from the manufacturers lack of technology, fuel efficiency, comfortability and drivability as compared to foreign automotive manufacturers. This decline in the economy along with the decline in interest from the domestic consumersRead MoreMass Media Usage813 Words   |  4 PagesIntroduction to Media Industries Media Visualization Essay Media Usage Mass media has become a powerful tool in shaping our culture, and is largely reflective of our society today. According to our text book and class lecture notes, mass media can be loosely defined as the technological vehicles through which mass communication takes place, along with the industries which control them. Over the years, mass media, has had a profound effect on American society, on its culture, and on the individualsRead MoreUse Of Direct Response Advertising Vehicles And Types For Small Medium Sized Businesses901 Words   |  4 Pages Your advertising media are the communication vehicles you use to convey your marketing messages. That s why, in addition to selecting ones that reach your targeted audience, you ll want to make sure they provide you with the best possible results for the least amount of time and money. In this article, I ll go over the most commonly used direct response advertising vehicles/types for small to medium-sized businesses, such as: Newspaper Direct Mail Magazine and Classified Ads Read MoreHow Toyota Motor And Ford Motor Create Value For Their Customer1508 Words   |  7 Pagescontrol upon supplier is an essential part of value creation in the auto industry. Customer in the industry diverse from wholesaler, dealer, government, rental companies, taxi companies, other user companies to retail customer. Each type of customer requires a different type of approach in delivering the value from the company. The structure of global automotive industry will affect the value creation strategy of car manufacturers. Figure 1. Automobile business structure. Customer Value Framework

Leadership Styles in Organizational Management free essay sample

A look at leadership styles in organizational management that incorporates economic changes and new workforce requirements. This paper examines various changes in workforce and economic requirements and the type of leadership styles necessary to deal with such changes. The author examines theories such as the situational leadership theory that takes such changes into consideration. Organizational management is an interdisciplinary field dedicated to better understanding and more effective, efficient management of human resources in an organization. It is both research and application oriented, drawing on a diverse array of disciplines, including psychology, management, sociology, social psychology, statistics, anthropology, general systems theory, economics, information technology, vocational counseling, stress management, psychometrics, ergonomics and ethics. This combination of diverse factors and perspectives has spawned many competing theories about human work behavior; in fact, in the mind-1980s, a researcher had identified 110 separate and distinct theories about behavior and organizational management (Miner, 1984, p. 307).

Integrated Marketing Communications of Transcom Beverage Bangladesh Essay Example

Integrated Marketing Communications of Transcom Beverage Bangladesh Essay Integrated Marketing Communications is a simple concept. It ensures that all forms of communications and messages are carefully linked together. At its most basic level, Integrated Marketing Communications, or IMC, as well call it, means integrating all the promotional tools, so that they work together in harmony. Promotion is one of the Ps in the marketing mix. Promotions have their own mix of communications tools. All of these communications tools work better if they work together in harmony rather than in isolation. Their sum is greater than their parts providing they speak consistently with one voice all the time, every time. This is a management concept that is designed to make all aspects of marketing communication such as advertising, sales promotion, public relations, and direct marketing work together as a unified force, rather than permitting each to work in isolation. About Transcom Originated with tea plantations in 1885, TRANSCOM today is one of the leading and fastest growing diversified business houses in the country employing over 10000 people. Not many industrial groups in Bangladesh can claim a history of continuous business pursuits stretching back over 125 years! Initially tea and later jute formed the backbone of the family business. Although these are still part of   the activities and contributing marginally to the overall group turnover. Presently those early industrial ventures have moved over to businesses involving high-tech manufacturing, international trading and distribution, forming strong ties with a host of blue chip multinational companies. We will write a custom essay sample on Integrated Marketing Communications of Transcom Beverage Bangladesh specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Integrated Marketing Communications of Transcom Beverage Bangladesh specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Integrated Marketing Communications of Transcom Beverage Bangladesh specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In recent years, TRANSCOM has emerged as the largest media house in Bangladesh. Transcom Beverages Ltd Transcom Beverage Ltd (TBL) is the exclusive PepsiCo Franchisee for Bangladesh. TBL owns and operates modern plants in Dhaka and Chittagong for bottling the renowned soft drink brands such as, Pepsi, 7UP, Mirinda, Slice, Mountain Dew, Pepsi Diet and 7UP Light. The company is emerging with the motto to deliver sustained growth in Bangladesh and move towards dominant Beverage Company, delighting ; nourishing every Bangladeshi, by best eeting their everyday beverages needs ; stakeholders by delivering performance with purpose, through talented people. 2009 has been an amazing year for TBL, winning several spectacular awards as PepsiCos exclusive bottling partner in Bangladesh. For its extraordinary and outstanding venture through excellence TBL has been rewarded with several prestigious national and international recognitions. Pic: Products of Transcom Beverage The basic tools used to accomplish an organization’s communication objectives are often referred to as the promotional mix. These tools include: * Advertising – any paid form of non personal communication about an organization, product, service, or idea by an identified sponsor * Direct marketing – communication directly with target customers to generate a response and/or transaction * Interactive/Internet marketing – communication through interactive media such as the Internet, CD-ROMS and kiosks. Sales promotion – marketing activities that provide extra value or incentives to sales force, distributors, or consumers to stimulate immediate sales * Publicity/Public Relations – Publicity is a form of non-personal communication not directly paid for or run under identified sponsorship. Public relations is a management function which executes programs of action to earn public understanding and acceptance an enhance the image of the company. * Per sonal Selling – person-to-person communication between a seller and buyer. Transcom Beverage’s Promotional mix: Advertising Transcom use both Television Commercials and print ads for their advertisement. They also use billboard and radio as a tool of advertising. Transcom beverage advertise its most two renowned brands in Bangladesh – Pepsi and Seven Up. Mountain dew is also used in advertisement, but no such ad is particularly made for Bangladeshi target people only. But Advertisement of Pepsi and Seven Up is prepared targeting Bangladeshi people and by Bangladeshi IMC agencies. Currently, Asiatic 360 is the agency doing the advertisement for Transcom Beverage. TVC 7-Up: The TVC shown below is for 7up. The ad is promoting the newly launched go pack at that time of advertisement campaign. They also has TVC of 7 up with the tagline †Give freshness of life to your mood†: Pepsi: Pepsi endorse two famous Bangladeshi Cricketer Mashrafe bin Mortoza and Sakib Al Hasan for TVC. One TVC campaign has the tagline â€Å"If there is thrist everything is available† and the other one focus on Sakib’s special shot super scoop. Print Ad: Transcom only publish print ad when there is some special event like Eid aor World Cup (Where they partner) or when there is some promotional offer is going on. Pic: 7-up print ad Interactive/Internet marketing Transcom do participate in interactive promotional campaign. During world cup cricket 2011, they had a dedicated website to communicate with its customers who are cricket fan. There the fan could post their comment as well. The website was made with wallpapers and other stuffs of its endorsed celebrity Mashrafe, Sakib and Tamim Iqbal. The website domain is www. pepsichangethe gamebd. com. Pepsi is also using Facebook as a tool of interactive communication recently: Sales promotion Transcom has organized huge promotional campaign during World Cup Cricket 2011. By consuming Pepsi consumers got the chance to visit final match of World Cup. Apart from that they won many attractive prizes through that proportional campaign. The campaign was held by providing a hidden number inside the cap of the bottle. The number then has to be text messaged to a certain number. Then the group of highest ssm sender got the chance to participate in a cricket game competition. Through that competition they got the chance to win nattractive prizes. Pic: Winner of Final match ticket Pic: Other prize winner of the world cup campaign Pic: Collection Card for all consumer Transcom also arrange university based adventurous promotional campaign for its Mountain Dew Brand. Transcom’s team goes to different universities an involve students in that promotional campaigns where participants have to show some adventurous skills. Pic: News on Promotional campaign at DU Transcom Beverage provide free cutouts to its distributors to promote the retail sellers shop as well their brand. For example, here is a enhanced board of 7-up in a retail shop: Public Relation Transcom spent a lot for public relation. Global Pepsi became the drinks partner of World Cup Cricket this year and thus Transcm also took part in public relation in this regard. Pepsi is also the official beverage partner of Bangladesh National Cricket team. Pic: Transcom and BCB signing Ceremony Transcom beverage also sponsor some local cricket events. Transcom provided the opportunity to its consumer to take photographs with WC trophy. Mountain Dew of Transcom was the proud sponsor of Muhit- the second person of Bangladesh to reach the peak of Mount Everest. Pic: Mountain Dew Sponsoring Muhit- the Everest winenr

How to Identify a Target Audience for Your Book in 3 Steps

How to Identify a Target Audience for Your Book in 3 Steps How to Identify a Target Audience for Your Book in 3 Steps Don’t you feel like your book could be a massive hit, if only the right people knew about it? If there were only some way of finding your target audience, you'd be able to reach out and get your novel into their hands or e-readers.This post will lay out a method on how to identify a target audience. You will find the ‘right people’ for your book, learn to see things from their perspective, and discover the most effective channels for reaching them.If you're a self-published author, you probably don't have the resources to market to everyone. The only sensible approach is to appeal to people who are actively seeking books just like yours.   If those people love your book, word of mouth will quickly spread, and you will start to build a loyal following that eagerly awaits your next publication.  So let’s get to it! How to identify a target audience: see things from your readers' perspective Step 1 - How to identify a target audienceHow do you go about figuring out who your book is meant for? While you may have a vague idea, it’s best to be as specific as you can.That’s because when you have an exact description of one ideal reader (this includes key demographics like age, sex, hobbies, interests, location, marital status, etc.), it becomes a lot easier to find similar people and expand your target audience.To understand this better, let’s borrow a concept from the business world: the idea of a ‘proto-persona.' This is basically an imaginary person who shares many traits with your most likely customer. How is this useful for authors? Let’s find out.Creating a proto-persona for your book Facebook Advertising for Authors, by Mark Dawson: Part 2 Read post Step 3 - Hone in on your real audienceYou can only go so far with assumptions of who your readers are, what they like, where they hang out and how they behave. Once you have these assumptions, you need to test them. How exactly do you go about doing that?Testing assumptions with Facebook AdvertisingTo be a successful author you have to start thinking like an entrepreneur. How do you find out whether your book will appeal more to fans of Lee Child or James Patterson? Create two Facebook ads with the same image and a similar copy ("fans of X will love this!") and target them at these two respective target audiences. For example, if fans of Lee Child respond better to your ad (higher click-through rate), then you have your answer.You can run a similar test on your image, or on the tone and length of the text you’re using. A/B test your Facebook ads to see which performs better If you have tons of questions swimming in your head at this point, that’s understandable! Check out this insightful interview with author Mark Dawson on the Reedsy blog,  for  a fun and easy introduction to Facebook advertising for authors.What’s your niche?Use forums like Goodreads to reach people who fit the description of your proto-persona, and expand your network to start conversations and get valuable feedback from real readers. Promotional activities are mutually beneficial if you reach the right communities. In exchange for a free copy, you can ask your newly found readers to review your book.The next steps†¦Most authors and book marketers recommend choosing one or two platforms and focusing your marketing efforts on them. This is a very good idea if you’re just starting out and don’t have the bandwidth to execute a massive marketing plan.You have to hold the attention of your fans by consistently provide them with value, whether that's by releasing free short stories, or engaging them on social media.  The importance of thinking from your reader’s perspective cannot be stressed enough, only because most authors ignore it completely.A loyal following will give you real-time feedback and insights into what your fans enjoy. You’ll be surprised at the amount of traction your book gets just through word of mouth.So don’t waste any more time on directionless marketing, find out where your audience is hanging out right now!Do you have any unique methods of how to identify a target audience? How important is it to have a clear strategy for finding your audience? Leave your thoughts, comments and questions below.

The Anti Slavery Movement In Britain in Birmingham Coursework

The Anti Slavery Movement In Britain in Birmingham - Coursework Example This is because of the fact that though Britain was one of the most influential and prosperous nations in this regard, other nations were no les behind. The practice of slave trade was rather a tricky affair and the basis of such trade was 'need'. Ships from ports such as Liverpool and Bristol used to head towards the backward African mainland laden with small goods such as spices, fabrics, arms and knives etc. things were by far petty and simple for the white man, but something that was of extreme value and demand to the African people. This is because these were some of the many things that the African were deprived of in those days given their backwardness. More often, such goods used to be of very cheap quality, for which Africa proved to be a lucrative 'dump'. As the topic of the essay ges to say, the anti slavery movement has an important association with Britain, and among these, the city of Birmingham has come to hold an important place. Most of these low quality and sub-standard goods were made in Birmingham and were popularly referred to as 'Brummagem ware'. In return for these goods, the African people had to pay the heaviest price they could have ever thought of-'themselves'. Goods were exchanged for large number of African people, who were then brought back or taken to other territories, where they were either sold of slaves or made to do hard work in the form of slaves in those territories. Many of them were captured in armed conflicts with the Europeans winning all of them given the kind of firearms they possessed in comparison to the bows and arrows, wherein the former outclassed the latter.After having been captured or being brought in as part of the trade, these people were then packed like sardines into these slave ships and were brought home to Britain in such inhuman and inhospitable conditions that many of them would perish midway. The conditions were so worse that they would not have the opportunity t o do even the commonest of other daily activities (as they were jam-packed), which resulted in the outbreak of disease. By the turn of the eighteenth century, the trade of slaves had risen to such terrific proportions that ships from Britain were now bringing back as many as 50,000 slaves every year. Those slaves who managed to survive through all the above-mentioned hardships were then sold for transportation to places such as the windies or the America to work in plantations, factories, mills etc1. The goods produced by the slaves within those regions would then come back to Britain, where they were then sold or sold in the colonies for exorbitant prices. Thu, it can be understood that the practice of slave trade profited Britain in particular, and the countries of Europe in general have benefited in huge ways by making huge profits on many trade-related fronts. On the other hand, the slaves who labored hard were made to live and work in inhospitable conditions ridden with poverty and disease. Thus, their fruits of labor were enjoyed by the people back in Britain (and Europe). Moreover, there was no sense of knowledge within the British public largely about the conditions that existed in these plantations and factories, while many just did not bother to know any2.But, as time passed by and decades rolled past, a sense of consciousness began to emerge

Essentials of Political Thought Research Paper Example | Topics and Well Written Essays - 3000 words

Essentials of Political Thought - Research Paper Example During Lewis lifetime, science was just beginning to emerge as the Western world's preferred principal system of thought. Essentially, modern life was beginning to be transformed by technological discoveries that resulted from the developing intellectual activity. Lewis felt that that some attitudes were absolutely fundamental to the existence of man while others were essentially false. He scoffed at the emerging popular belief that moral values could be said to be subjective; and that they could evoke different responses from different people- all of which were right in their own settings. Lewis also differed with schoolteachers who disregarded the function of emotional inclinations in favor of practical utilitarian thinking. He would assert that the purpose of education was to stimulate the development of values, â€Å"good† feelings, and thoughts in students while concurrently curbing the development of â€Å"bad† ones. John Dewey (1859-1952) held completely differen t thoughts from Lewis in the importance of moral absolutes. He stated that in life, real truth is not something that really exists and that any theory that will be referred to as truth has to be experimentally determined. Dewey claimed that in life, no theory or object can be said to be inherently evil or inherently good; it is merely a person's choice on how to view the theory or object that makes it seem either good or bad. Dewey also asserted that nothing can be said to be more valuable than another thing. He would claim that morality is mainly situational, and that even religious beliefs ought to be examined scientifically, and that change in belief is inevitable and desirable. He also rejected subjected to scientific evaluation before they can be verified as fact. Dewey, himself, believed in the truth of organic evolution. He held that man was essentially a sophisticated type of animal that could not be said to have any inner being or claim to immortality in the afterlife. For him, the non-physical aspects of man amounted to being little more than a sophisticated habit system. Dewey would further state that human beings are not naturally selfish or depraved, but are conditioned to behave as they do- whether badly or well, by their environment. Owing to the fact that C. S. Lewis felt that the Western world was engaged in rejecting the biblical statutes that determined the existence of objective wrong and right, and believed that once these principles were presented to school children as being real truths there would be a collapse of society, he defended the tradition of natural law in his famous text, 'The Abolition of Man'. His objective was the salvation of Western civilization (Lewis, 5). For Lewis, the beginning of false teachings was initiated by the 18th century Enlightenment when the West was transformed by the most disastrous cultural transition, which he would aptly name the â€Å"un-christening of Europe† or the â€Å"post-Christian† age (Lewis 6). Demoralized by the changes he saw, Lewis stated, "Until the modern era, no eminent thinker would ever presume to doubt that our value based judgments were logical and practical or that what they stated was objective. The modern perspective is quite different; and does not believe in the veracity of value judgments" (Lewis 7). In his arguments, Lewis categorically stated that there is an existing and unassailable universal moral order, and that every

Investigating Glue Essay Example for Free

Investigating Glue Essay Title To recycle the bad protein food by reproducing glue Aim Have you even thrown some food because it becomes bad? Do you think it really waste money? Do you want to make them become useful again? If you do, our experiment will show you how to do and everything about it. Apparatus: Heater, measuring cylinder à ¯Ã‚ ¿Ã‚ ½2(250ml50ml), pH paper,beakerà ¯Ã‚ ¿Ã‚ ½2(300ml500ml),glass rod, spoon Chemical: skim milk, vinegar Abstract The sticking properties of different proteins in daily food are being investigated in our experiment. Casein in dairy products and textured soy protein (TSP) in soybean products are abstracted out by precipitation in acid. The samples are then neutralized by carbonate and undergo a series of stress tests to compare the strength of our reproduced protein glues with commercial products. The basic principle of the sticking properties of protein glues is the ionic attractions and the Van der Walls attractive force generated by the protein molecules. Protein molecules are highly folded, resulting in a great contact surface area and exposure of the hydrophobic bonds. When two surfaces of substances like wood or paper are held together by protein, linkages are formed in between the molecules, and the two surfaces are stick together and are difficult to separate. We expect the result the casein in milk and textured soy protein in soybean milk have comparable sticking strength as starch contained in commercial glue. The significant advantage of the production of our protein glues is that proteins in expired food can be recycled and reused to make the useful glue. The glue produced is also not toxic or harmful to the environment. Introduction 1)The history of glue The earliest evidence of use of glue can still be observed in the cave paintings made by Neanderthal ancestors in Lascaux, France. These early artists wanted their work to last and mixed glue with the paint they used to help the colors resist the moisture of the cave walls. Egyptian artifacts unearthed in their tombs show many uses of glues; perhaps the most striking are the veneers and inlays in wood furniture, which was made using glue as early as 3,000 B.C. The Egyptians also used glue to produce papyrus. Greek and Roman artists used glues extensively; mosaic floors and tiled walls and baths are still intact after thousands of years. Around 1750, the first glue or adhesive patent was issued in Britain. The glue was made from fish. Patents were then rapidly issued for adhesives using natural rubber, animal bones, fish, starch, milk protein or casein. As we can see from ancient and medieval records, fish glue was both a common and important adhesive for many special applications; adapted by artists, it was used from the time of ancient Egypt to twentieth-century France, in painting media, coatings and grounds, in the gilding of illuminated manuscripts, and in pastel fixatives. 2)Theory of milk glue Casein is the principal protein found in cow milk (about 3%) from which it has been extracted commercially for most of the 20th century. It is responsible for the white, opaque appearance of milk in which it is combined with calcium and phosphorus as clusters of casein molecules, called micelles. The major uses of casein until the 1960s were in technical, non-food applications such as adhesives for wood, in paper coating, leather finishing and in synthetic fibers, as well as plastics for buttons, buckles etc. The first step in making acid-precipitated casein is acidification. Mineral acids or organic acids can add to the skim milk; or the milk is allowed to sour, in which case lactic acid, produced by fermentation of lactose, is the effective precipitant. The precipitated curd is then drained, washed, press to remove water, milled, drill, and ground. Solutions of casein in alkalis (with enough of the protein to give a suitable viscosity) can be used as glue. Such glue compares favorably in strength with animal glue on drying the protein forms numerous hydrogen bonds with the cellulose in paper and with itself, so it can stick woods together, but it is not water-resistant. Resistance to water can be imparted to casein glue, however, by modifying the simple formula of casein in alkali; these improved casein glues are widely useful in industry. Prepared casein glues are sold in the form of dry mixtures, which need only the addition of water before use. They are commonly composed of casein, lime, and a number of alkaline salts. Various chemicals have been used to improve the resistance to water, and many colloidal materials with adhesive properties can be mixed with casein to modify the properties of the resulting glues. It has thus been possible to adapt casein glues to a variety of specialized applications. These glues are used in the woodworking industry, in gluing paper, and in many other fields. Procedure à ¯Ã‚ ¿Ã‚ ½Preparation of milk glue 1) 250cm3 of milk and 50cm3 of vinegar (about 5% ethanoic acid) were added into a beaker. 2) The mixture was heated slowly and stirred continuously until curds were observed. (Caution: Heater is very hot, temperature of mixture should not be more than 60à ¯Ã‚ ¿Ã‚ ½C) 3) Curds were allowed to settle to the bottom for about 10 minutes. 4) The heated mixture was filtered. 5) The curds were squeezed to remove liquid. 6) The curds were washed with little volume of water and squeezed again. 7) The curds were stirred with solid sodium hydrogencarbonate (NaHCO3) gradually and monitored pH by pH paper until pH became slightly alkali. à ¯Ã‚ ¿Ã‚ ½Testing of adhere strength of glue 1) The glues were used to stick two plywood together, a the plywood at downside , with contact surface of 20 cm2 2) Two samples were made for each glue and one sample of starch glue was made as control. 3) The stack plywood was pressed by 0.8kg mass and allowed to dry at dry place for 2 days . 4) The plywood was set above the ground. 5) 0.5 kg Test mass was added gently each time until the masses drop. 6) The maximum mass of the glues that can afforded were recorded. 7) The plywood was cut into 4, which contact surface was decreased 4 times, and the above tests were repeated. Reference 1)http://classes.ansci.illinois.edu/ansc438/milkcompsynth/milkcomp_protein.html 2)http://science-in-farming.library4farming.org/Crops-Grains-Protein/PROTEINS-ARE-BASIC/Milk-Proteins.html

United States Governments False Portrayal of Marijuana :: Government Marijuana weed Drugs Essays

United States Government's False Portrayal of Marijuana Abstract I believe that the government’s handling of marijuana has been unethical because they used propaganda and lies to misinform the American population about marijuana. In my casebook, I address how the government made propaganda films and other media to misinform the American population. Some powerful evidence that I used is from the book, On the Trail of Marijuana, in this book the authors illustrate their eight stages of marijuana intoxication: Stage One: Characteristic euphoria, or feelings of unnatural well-being and lightheadedness. Stage Two: Intellectual excitation, dissociation of ideas, and exaggeration of emotion. Stage Three: Illusion in regard to time and space. Stage Four: Intense auditory sensibility, where every musical sound is distorted. Stage Five: Fixation of ideas, which are derived by the suggestibility of near-by stimuli. Stage Six: Overbalancing emotional disturbances. Stage Seven: Culmination of the sixth stage, where the overexcited and distraught subject may commit violent irresponsible acts due to irresistible impulses of suggestive origin. Stage Eight: Hallucination, varied and often terrifying. The opposing argument is supported not by opinion, but by scientific proof. There have been many studies done on the effects of marijuana, but I chose On Being Stoned because the author realized that the effects are only â€Å"potential†. Marijuana is illegal in the United States and in the past, there have been many changes in legislation regarding marijuana possession, production, and use. The knowledge of marijuana usage has been warped and twisted by the American government beginning in the early 1900s. According to the Webster’s Dictionary definitions, ethics are principles of right conduct or a system of moral values, morals are the lesson or principle contained in or taught by a fable, a story, or an event, and government is the act or process of governing, especially the control and administration of public policy in a political unit. It bothers me that neither ethics nor morals were included in the definition of government.

The Analysis of the Effectiveness of a Management Accounting Technique in an Organisational Setting- with Reference to Guinness Nigeria Plc.

Ado Ekiti University,Ado. Project on†¦. The analysis of the effectiveness of a management accounting technique in an organisational setting- With Reference to Guinness Nigeria Plc. 4988 Words TABLE OF CONTENT Title page Chapter one 1. Introduction 2. Decision-making and management accounting information 3. The concept of Budgeting and Budgetary controls 4. Budgetary control systems 5. Benefits of Budgeting and budgetary controls 6. Behavioural aspect of budgeting 7. Aims and objectives of the study 8. Reason for choosing the topic 9. Introducing Guinness Nigeria plc Chapter Two 1. Introduction 2. Population of the study and sample size 3. Methods of data collection 4. Techniques of data analysis 5. Methods adopted in gathering information Chapter Three 1. Data presentation and analysis 2. Method of data presentation 3. Research hypothesis 4. Distribution of samples 5. Sex distribution 6. Test of hypothesis Chapter Four 1. Summary 2. Findings 3. Conclusion 4. Recommendation Bibliography Appendix A-Questionnaire Appendix B-Spreadsheet CHAPTER ONE 1. 1 INTRODUCTION Accounting as a body of knowledge does not have a single definition. Various authors have come up with different definitions which reflect the period in the evolutionary stages of accounting thoughts during which the definitions was made. According to Bill R. J. Accounting is concerned with the qualification of economic events in monetary terms in order to collect, record, evaluate and communicate past events and to aid in decision making. The American Association of Accounting in 1996 defined accounting as the process of identifying, measuring and communicating economic information to permit informed judgement and decision by users of the information. (Johnson 1987) In a similar vein, Management accounting has been subject of different definitions. One of such is given by T. Lucey who defines it as the application of professional knowledge and skills in the preparation and presentation of accounting information in order to assist management in the formulation of policies and in planning and control. Management accounting is concerned with the provision of information to people saddled with the responsibility of managing the affairs of an organisation in order to assist them to make better and informed decisions and control which eventually culminates in improved efficiency and effectiveness of the overall business affairs. That has always been the focus of Management Accounting. In recent times, Management Accounting is wearing a changed nature. This is seen in the recent developments witnessed in different organisations due to the fact that organisations are making customer satisfaction an overriding priority. Others are adopting new management approaches, changing their manufacturing system into a modern system. To this end, in the last 40 years, the world of manufacturing environments have experienced dramatic changes which was as a result automation at every stage in the manufacturing processes which has changed the typical pattern of cost structures and the ways in which efficiency is achieved. It is worthy of note too that increasingly; products are highly customised and tailored to individual customer’s requirements. Many manufacturing concerns have moved from the era of mass production into the era of flexible production to customer’s specification. The Ernst & Young and Institute of Management Accountant Survey (2003) identifies various management accounting techniques, both traditional and modern which have been contributing immensely to the efficient running of organisations whether large, medium or small organisations. Those tools include Budgeting and Budgetary Controls, Break even analysis, Target costing, Benchmarking, value based management, Value chain analysis and so forth. This research will focus on Budgeting and Budgetary Control due to wide application in businesses regardless of its size. The increasing complexity of business operations and the ever changing conditions of business environment such as the economic, social, technological political development as well as Government policies, make it increasingly difficult for a company to consistently earn profit that would constitute a fair return on the capital invested. There is thus the need to employ modern management tools to improve manager’s efficiency in order to guarantee a steady return on capital invested. . 2 DECISION MAKING AND MANAGEMENT ACCOUNTING INFORMATION. Decision-making is purposeful selection from among a set of alternatives in the light of a given objective. (Oyedijo 1996) Decision-making is not a separate function of management; in fact decision making is intertwined with the other functions such as planning, co-ordinating and controlling. Chiefly among all these functi ons is planning which is described as the foremost and most basic of all management functions and the skill with which it is performed determines to a large extent the success of all operations of an organisation. In planning, managers outline the steps to be taken in moving the organisation towards its objectives. The decision making aspect of management function however ensure that best alternative is selected to achieve the objectives. Budgeting plays a vital role in planning and that has a direct bearing with the strategies to be adopted in an organisation. 1. 3 THE CONCEPT OF BUDGETING AND BUDGETARY CONTROLS A budget is a plan of action, normally expressed in financial terms. It provides a benchmark against which actual performance can be measured and therefore aids control of the organisation. In the CIMA terminology, Budget is defined as â€Å" a plan quantified in monetary terms, prepare and approved prior to a defined period of time, usually showing planned income to be generated and/or expenditure to be incurred during that period and the capital to be employed to attain a given objective†. Some common types of budget in wide use in various organisation include, Fixed Budget, Flexible Budget, Rolling /Continuous Budget and Zero Based Budget. 1. 4 THE BUDGETARY CONTROL SYSTEMS The budgetary control system usually consists of two distinct elements, which are planning and control. Planning involves the setting of various budgets for the appropriate future periods using a suitable budgeting approach. Usually management at various levels in the organisation is involved in this budgetary planning stage for their individual area of responsibilities. The control stage on the other hand involves the comparison of the plan in the form of budgets with the actual results achieved for the appropriate period. Any significant divergent or variation between the budgeted and the actual results should be reported to the appropriate management so as to initiate necessary actions. 1. BENEFITS OF BUDGETING AND BUDGETARY CONTROLS Among other benefits, budgeting if effective in an organisation will help to achieve the following: 1. It compels planning: Management of organisation is/are forced to look ahead into the future. Budgeting also gives the organisation a sense of purpose and direction. 2. It encourages co-ordination of activities: It co-ordinates the various separate aspe cts of the business by providing a master plan for the business as a whole. Though it is impossible to anticipate all decisions, the budget can provide a framework of reference within which later operating decisions can be taken. . Authorising and delegating: Adoption of budgets by management explicitly authorises the decisions made within it. This invariably serves two functions: a) The responsibility to make decisions is delegated to individual managers within the organisation. b) The need continuously to ask for top management ratification of decisions will be reduced to the nearest minimum. 4. Budgeting assists in evaluating performance: One of the functions of accounting information is that it provides basis for the measurement of managerial performance. By setting targets for each manager to achieve, the budget provides a benchmark against which his actual performance can be measured objectively. Before using budget for this purpose however, it must be accepted as reasonable by the individual budget holder whose area of responsibility it covers and whose performance is to be evaluated. 5. Discerning trends: Early detection of budgeting also enables unexpected trends because it gives specific expectation with which actual performance is continuously compered. 6. Communicating and motivating: Budgeting when applied in an organisation should lead to a good communication structure. Managers involved in the setting of budgets for their own areas of responsibility need to have agreed strategies and policies communicated to them. Similarly budgets that have been agreed by managers should provide some motivation towards their achievement. 7. Control: One important benefit of budgeting in an organisation is that it helps to control the business affairs. When the goal have been set for an organisation, the management uses the budgetary system to control the running of the business to evaluate the extent to which those goals are achieved. By a continuous comparison of actual performance with planned results deviations or variances are quickly identified and appropriate action initiated. 1. 6 BEHAVIOURAL ASPECT OF BUDGETING Much have been said and written about the benefits to be derived from a budgetary control system. However, despite the sophistication of most management accounting control techniques they have met with little success. Numerous researches have been conducted to unravel what is responsible for the low success rate and what can be done to remedy the situation. The reasons for the low level of success in practice have been attributed to lack of co-operative attitude of the operating managers to the control techniques. This usually manifest at both planning stage and implementation stage. 1. 7 AIM AND OBJECTIVE OF THE REPORT The aim of this research work is to critically assess the effectiveness of Budgeting as one of the numerous management accounting techniques being utilised in Guinness Nigeria Plc in relation to the achievement of overall organisational objectives. The research will be focussing on the extent to which Budgeting cut across the organisation as a whole and it will examine the behavioural aspect of budgeting among budget holders in the organisation. Is budgeting having direct impact on the financial and economic decisions being made by budget holders? Is budgeting in GN Plc effective in communicating the overall business goals to the managers as well as the employees of the organisation? Is budgeting as a traditional technique being utilised in GN Plc effective in giving Authorisations to budget holder in terms of spending decisions? Is it effective in motivating Managers to make decisions that will have a beneficial effect on the organisation as whole? Is budgeting effective in ensuring adequate control of the business affairs? 1. 8 REASON FOR CHOOSING THE TOPIC The topic: An analysis of the effectiveness of a management accounting technique in an organisational setting; was chosen out a burning desire to learn more about an aspect of accounting that has always been seen as core to the accountancy profession. Though there has been development in the area of budgeting and budgetary control technique, which is the focus of this report. Budgeting has generally been seen as a traditional management accounting technique. Interestingly, despite this description and some beyond budgeting models being developed lately by some scholars, budgeting is still in the widest use in all organisations even in the government corporations. Hence its effectiveness in an organisational setting has remained important to the researcher. 9. INTRODUCING GUINNESS NIGERIA PLC Guinness Nigeria Plc is a blue-chip multinational company that occupies an enviable leading position in the Brewery sector here in Nigeria. The Company is a subsidiary of Diageo a global Company, trading in over 180 markets around the world. Diageo is listed on both the London Stock Exchange (DGE) and the New York Stock Exchange (DEO). Due to its relationship with Diageo, Guinness Nigeria maintains a centralised reporting structure and that has facilitated easy rendition of monthly Accounting reports to the parent company in the UK. Guinness Nigeria is one of the renowned names in beer market in Nigeria and is a member of Food, Beverage and Tobacco Industries. The company came into Nigeria as early as the 19th century; trade had grown sufficiently by 1950s to support a trading company to handle sales and Distribution. The company’s main business is production and distribution of alcoholic and non-alcoholic beverages, which are Foreign Extra Stout, Harp Lager, Malta Guinness, Satzenbrau, Gordon Spark and the newly introduced Guinness Extra Smooth. In 1962, Ikeja Lagos was chosen as the site of the first Guinness Brewery outside Ireland and the Great Britain. His Excellency, Late Hon. Dr. Nnamdi Azikiwe, commissioned the Lagos Brewery the following year the then Gov. General and later President of Nigeria. Steady growth and market for Guinness products over the next 30 years prompted the building of three more breweries in Nigeria, which are in Ogba in Lagos, Oregbemi Estate in Benin and Osisama in Aba. The Accounting system in Guinness Nigeria has been the type that facilitates easy adoption and application of Budgeting throughout the organisation. The company uses the software called the Sun System and the Vision to assist in the business operation as a world class manufacturing company. CHAPTER TWO 2. 1 INFORMATION GATHERING This section is designed to show the process that has been used to gather information in this research. It will answer the fundamental question of how the study will be analysed in the scope of the research work. 2. 2 POPULATION OF THE STUDY AND SAMPLE SIZE Population is the universe of some groups of people or object in which researcher is interested (Asika 1991). This research work concentrate on Guinness Nigeria Plc as a case study in order to assess the effectiveness of budgeting in the organisation. Therefore the population of the study is Guinness Nigeria. Meanwhile, the sample size to be used basically will be some head of functions that are also budget holders; some top management persons as well as middle and lower level managers who are involved with the application of budgeting in the organisation. These are considered to be representative of the population. 2. 3 METHOD OF DATA COLLECTION For the purpose of the research and analysis project, two data collection methods employed. These are primary research and secondary research. Primary Research Primary data were obtained through structured personal Interview of some key employees in Guinness Nigeria Plc, Head of Functions who are also budget holders. Questionnaire was also used to elicit information from both decision enablers and the decision-makers within the Organisation. The data so gathered via this means was invaluable and it forms the basis of data analysis and presentation. Secondary Research Two different methods was used in this regard namely, Library research and Electronic research. Library Research: This has been carried out using some facilities like the public Library, ACCA study text as well as the Student Accountant magazine. This book review assisted in giving background knowledge as per the main focus of the research, which is budgeting. Other relevant data were obtained through the company’s internal materials such as the G-News, Management reports and the current annual report. Electronic Research: Business related world wide web sites were visited to have a clue as to what effectiveness of budgeting in an organisation entails. Search engines such as Google was greatly used. I also visited sites like www. nswers. com and www. ft. com. Those sites as usual provides more than necessary information which took considerable time to sort so as to be able to identify the relevant ones. 2. 4 TECHNIQUES OF DATA ANLYSIS The aim of this research is to assess the effectiveness of budgeting in GN Plc as an organisation. For these reason data gathered with the aid of the questionnaire will be analysed using simple percentage given as A% =a/nX100 Where a = Number of response to one option of items in the questionnaire. n = Total number of response to an item A%= The percentage of responses to the option to the total responses to the item. The Chi-square statistical method will also be adopted in the analysis of the research questions 5. METHOD ADOPTED IN GATHERING INFORMAITION Basically, personal Interview was used to elicit information from a number of Budget holders within the organisation. Decision-makers and enablers were also interviewed to assess the extent at which the decision of the responsible individuals within the organisation relates to the budget of every function within the organisation. Questionnaire was also utilised so as to be able to adequately analyse the information so gathered via the personal one on one interview. Questionnaire containing 15 structured questions was circulated via the mail to the respondents who are apparently top management personnel in the organisation and the questionnaire was received a week latter. CHAPTER THREE 1. DATA PRESSENTATION AND ANLYSIS. What was identified and observed in the study are here presented in clear terms using descriptive and explanatory tables and figures. Simple percentages and graphics will be used to analyse some questions, especially those requesting for personal or demographic data or information. The chi-square statistical method will be applied in analysing the research questions which will be restated in the form of hypothetical statements in order to find out whether or not the study has actually achieved its objectives mentioned in chapter one and to what extent are those objectives achieved. 3. 2 METHOD OF DATA PRESANTATION The questionnaire collected were properly edited and coded. Tables charts and percentages are used to analyse the background information of respondents as provided in the first section of the questionnaire. Primarily the hypotheses formulated were tested using the chi-square method of data analysis. The Chi-square method is a non-parametric statistical technique, which do not make rigid assumptions about the distribution of the population parameters and adopt procedures that are not generally concerned with the population parameters, hence they are also called the distribution free statistic. The decision rule states the condition under which the null hypothesis H0 or the alternative hypothesis H1 should be accepted or rejected. Where the calculated values exceed the table value (at a given significance level) null hypothesis is rejected, otherwise the alternative hypothesis is accepted. Mathematically Chi- Square is given as: ?(0? E)2 E Where X2=Chi-Square value calculated ? = Summation O=Observation E= Expected frequency at 5% SL or 95% CL Chi-square is also applicable where there are two sets of variable expressed in frequencies. It is however limited by its inability to give estimates of mean; hence it can not provide confidence interval. 3. 3 RESERCH HYPOTHESIS Based on the aforementioned aims of the study and research questions mentioned above the following research hypothesis are formulated. Hypothesis I: HO: That budgeting and budgetary controls are not effective in ensuring the achievement of organisation objectives. Q 6& Q 8 HI: That budgeting and budgetary controls are very effective in ensuring that organisation objectives are achieved. Hypothesis II HO: That budgeting is not effective in ensuring adequate control of business affairs Q 10 HI: That budgeting is very effective in ensuring adequate control of business affairs. Hypothesis III HO: That budgeting fails to give authorisation to budget holders when making decisions relating already agreed budget. HI: That budgeting gives authorisation to budget holders to make decision provided that has been agreed in the budget. 3. 4 DISTRIBUTION OF SAMPLES The population of the study has been respondent from Guinness Nigeria Plc who occupies top management positions, middle management and lowers management. However, the sample size is 40, which implies that 40 questionnaires were administered, out of which 30 were returned. Table 3. 4. 1 |No of Questionnaire | | |% Response | |Designation |Administered |Response |Refusal | | |Top Management |10 |8 |2 |27 | |Middle Management |17 |12 |5 |40 | |Lower Management |13 |10 |3 |33 | |Total |40 |30 |10 |100 | SOURCE: FIELD SURVEY 2005. RESPONDENT PROFILES Chart 3. 4. 1 INTERPRETATION The above table shows that out of the 30 questionnaire returned, which is 75% of the total questionnaire administered. Top management responses represents 27% of the total response, 40% responses was from the middle management and the remaining 33% of the respondents were lower level managers that involved in the implementation of budgets and budgetary controls. 3. 5 SEX DISTRIBUTION OF RESPONDENTS Table 3. 5. 1 |VARIABLES |RESPONDENTS |PERCENATGES | |Male |21 |70 | |Female |9 |30 | |Total |30 |100 | SOURCE: FIELD SURVEY 2005 INTERPRETATION: From the table above, the female respondents represent 30% of the responses received that shows that the male respondents are more than the female counterpart by a margin of 40%. This shows that there are more males who occupy management positions in Guinness Nigeria Plc when compared with females. 3. 6 TEST OF HYPOTESIS: This section of data analysis and presentation is arrived at testing the hypothesis formulated for the study. These are three hypothesis formulated. HO: denotes the Null hypothesis while HI: denotes the Alternative hypothesis, which is accepted once the Null hypothesis is rejected. Therefore for the purpose of this research work and for the testing of the validity of hypothesis the significant level used 5% or 0. 05. The degree of freedom ‘at’ varies I relation to analysis. The degree of freedom is the product of number of rows less one and number of column less one, and is denoted as: df = ( r-1 )(c-1) Where, r & c are number of row and column respectively HYPOTHESIS 1 HO: That budgeting and budgetary controls are not effective in ensuring that organisation objectives are achieved. HI: That budgeting and budgetary controls are effective in ensuring that organisation objectives are achieved. This hypothesis is to determine whether budgeting and budgetary controls assist in achieving organisation objectives. Question 6 & 8 was used from the questionnaire to test the hypothesis. Summary of observation is tabulated hereunder. DISTRIBUTION OF RESPONSES TO HYPOTHETICAL QUESTION 1. Table 3. 6. 1 VARIABLES | YES | NO |TOTAL | |Top management | 14 | 2 | 16 | |Middle management | 22 | 2 | 24 | |Lower management | 10 | 10 | 20 | | | 46 | 7 | 60 | SOURCE: FIELD SURVEY 2005. YES RESPONSES NO RESPONSES E1= 46 *16 E1= 14 * 16 60. = 12. 27 60 = 3. 3 E2= 46 * 24 E2= 1 4 * 24 60 = 18. 40 60 = 5. 60 E3= 46 * 20 E3= 14 * 20 60 = 15. 33 60 = 4. 67 CALCULATION OF CHI- SQUARE Table 3. 6. 2 |O |E |O – E |( O – E )2 |X2 | |14 |12. 27 |1. 73 |2. 993 |0. 244 | |20 |16. 87 |3. 13 |9. 797 |0. 81 | |10 |15. 33 |-5. 37 |28. 409 |1. 853 | |2 |3. 73 |-1. 73 |2. 993 |0. 802 | |2 |5. 13 |-3. 13 |9. 797 |1. 910 | |10 |4. 67 |5. 33 |28. 409 |6. 083 | | | | | |11. 473 | SOURCE: FIELD SURVEY 2005. From the above table the chi-square calculated is 11. 473. The degree of freedom is calculated as (r-1)(c-1) i. e. (3-1) (2-1)=2. At 5% significance level, the chi-square calculated is greater than the tabulated value, which is 5. 991 from the chi-square table (X2c>X2t) that is 11. 473>5. 991. Therefore H0: (null hypothesis) is rejected while the alternative hypothesis (H1) is accepted. In order words, the study has shown that budgeting and budgetary controls plays a vital role in the achievement of the overall objectives of the organisation. HYPOTHESIS II H0: That budgeting and budgetary controls are not effective in ensuring adequate control of business affairs. H1: That budgeting and budgetary control system plays a vital role in ensuring adequate control of business affairs. RESPONSE DISTRIBUTION OF HYPOTHETICAL QUESTION 2 Table 3. 6. 3 RESPONDENTS | RESPONSES | | | | |YES |NO |TOTAL | |Top Management |7 |1 |8 | |Middle management |11 |1 |12 | |Lower management |5 |5 |10 | |TOTAL |23 |7 |30 | CALCULATION OF EXPECTED FREQUENCY (E) FOR THE RESPONSES YES RESPONSENO RESPONSE E1= 23 X 8 = 6. 137 X 8 = 1. 87 3030 E2=23 X 12 = 9. 07 X 12 = 2. 80 3030 E3=23 X 10 = 7. 677 X 10 = 2. 33 3030 CALCULATION OF CHI SQUARE Table 3. 6. 4 |O |E |O – E |( O – E )2 |X2 = ( O – E ) 2/E | |7 |6. 13 |0. 87 |0. 757 |0. 123 | |11 |9. 20 |1. 80 |3. 24 |0. 352 | |5 |7. 67 |-2. 67 |7. 13 |0. 929 | |1 |1. 87 |-0. 87 |0. 757 |0. 05 | |1 |2. 80 |-1. 80 |3. 24 |1. 157 | |5 |2. 33 |2. 67 |7. 13 |3. 060 | | | | | |6. 027 | From the above table X2 calculated is 6. 027 Degree of freedom given as (r-1)(c-1) = (3 – 1)(2-1) = 2 DECISION RULE Question 10 was used for the above analysis. At 5% level of significant, Chi square calculated is greater than the table value of chi square (X2c > X2 t) That is 6. 027 > 5. 991. Therefore the HO: is rejected while the alternative hypothesis H1 is accepted. In other words the study confirms that budgeting and budgetary control is effective in ensuring adequate control of business affairs. HYPOTHESIS III HO: That budgeting fails to give authorisation to budget holders when making decisions relating to already agreed budgets. HI: That budgeting gives necessary authorisation to budget holder to make decisions provided that was been agreed in the budget. Question 15 in the questionnaire was used to lest the above hypothesis. The outcome of the observations made is recorded hereunder. RESPONSE DISTRIBUTION IN HYPOTHETICAL QUESTION 3. Table 3. 6. 5 VARIABLES |YES |NO |TOTAL | |TOP MGT |8 |0 |8 | |MIDDLE MGT |10 |2 |12 | |LOWER MGT |5 |5 |10 | | |23 |7 |30 | SOURCE: FIELD SURVEY 2005. CALCULATION OF EXPECTED FREQUENCY (E) FOR THE RESPONSES YES RESPONSENO RESPONSE E1 = 23 X 8 = 6. 13 7 X 8 = 1. 87 3030 E2 =23 X 12 = 9. 207 X 12 = 2. 80 3030 E3 =23 X 10 = 7. 677 X 10 = 2. 33 3030 CALCULATION OF CHI-SQUARE Table 3. 6. 6 |E |O – E |( O – E )2 |X2 = ( O – E ) 2/E | |O | | | | | |8 |6. 13 |1. 87 |3. 497 |0. 570 | |10 |9. 20 |0. 8 |0. 64 |0. 0696 | |5 |7. 67 |2. 67 |7. 123 |0. 9294 | |0 |1. 87 |-1. 87 |3. 497 |1. 870 | |2 |2. 80 |0. 8 |0. 64 |0. 229 | |5 |2. 3 |2. 67 |7. 129 |3. 060 | | | | | |6. 728 | From the table above X2 calculated is 6. 728. Degree of freedom is (r-1)(c-1), which is: (3-1)(2-1) =2 DECISION RULE At 5% significance level, chi-square calculated is greater than the tabulated value i. e. 6. 728>5. 991. Hence, the null hypothesis (H0) is rejected and the alternative hypothesis (H1) is accepted. This also establish the fact that agreed budgets give authorisations to budget holders when making decisions that borders on such budgets. The word effectiveness is a continuum and as such, despite the fact that the entire hypothesis supported the fact that budgeting and budgetary controls are effective in Gunnies Nigeria Plc. It is imperative to note that this management accounting technique is more effective is some of the departments in the organisation and less effective in others. The reason is because of the attitude of some functional heads to some of the usefulness of budgeting and budgetary controls. CHAPTER FOUR SUMMARY, FINDINGS, CONCLUSION & RECOMMENDATION The thrust of this study is to assess the effectiveness of budgeting and budgetary controls in Guinness Nigeria Plc. Budgeting though often described as a traditional management accounting technique has been in wide use in organisations regardless of its size. The report has focused on the effectiveness of budgeting and budgetary controls as a management accounting technique being applied throughout Guinness Nigeria Plc. It began with a brief description of accounting and management accounting. Review of various write-ups on the topic was carried out to establish what an effective budgeting and budgetary control system is like. The literature reviewed highlights some benefits which management hope to achieve from the adoption of good budgeting and budgetary control system, it also shows the behavioural aspect of budgeting, indicating that if not carefully applied Budgeting can lead to dysfunctional behaviour. In general, the opinion of various scholars on budgeting and budgetary control is that it plays a vital role in the management of any business. Thus having evaluated the activities of Guinness Nigeria Plc with respect to budgeting and budgetary controls system the major findings from the research are as follows: 1. The Zero based budgeting method proposed first by Peter A. Phyrr of Texas has been adopted in Guinness for all areas of activities evidently because of the benefits associated with that approach to budgeting. The adoption of Zero based budgeting method in Guinness Nigeria was as a result of the need to improve the challenge around cost since cost management has been seen as a key contributor towards achieving strategic objectives and goals in GN Plc. 2. To avoid dysfunctional behaviour often associated with budgeting and budgetary control systems. Guinness Nigeria Plc has adopted a participatory approach when establishing budget for each of the department in the organisation. Budget holders with help of accountants in the organisation are actively involved in the preparation of budget for individual manager’s area of responsibility. 3. The information system in GNPLC has been the type that facilitates easy application of budgeting and budgetary control across the business. Budget holders are periodically made aware of their positions in relation to the agreed budget in monthly basis. A report is usually generated at the end of every month comparing the actual activity level with the budget. This enable budget holder to better manage their budget holder to better manage their budgets at the same explanation is sought. 4. There is the business Risk department in Guinness Nigeria Plc. This department handles the change aspect of budgeting and budgetary control for the organisation as a whole. Uncertainty in planning is adequately taken care of by this department CONCLUSION This study has shown that budgeting and budgetary controls have being effective management accounting technique being applied in Guinness Nigeria Plc. With the help of some statistical models used in the analysis of the hypothetical statements formulated (Chi-square). The report has shown that budgeting and budgetary control is effective means of ensuring adequate control of business affairs. However budget has to be realistic if it is to motivate budget holders and discourage dysfunctional behaviour. The research has also shown that budgeting is effective in giving authorisation to budget holders when making decisions that has been agreed upon in the budget. RECOMMENDATIONS While it can be said that budgeting and budgetary control is effective in Guinness Nigeria Plc when what the management hope to achieve with it is considered, some are of the opinion that budgeting is not very effective due to the fact that some budget holders constantly overrun their budgets and without sanctions. It is therefore recommended that agreed budgets, which are realistic, should serve the purpose of good performance measure for budget holders. Excellent budget management should be applauded and inadequacies given due consideration. The organisation need to be wary of some adverse impact that too heavy a reliance on agreed budget can have on management behaviour which can be dysfunctional with regard to the objectives of the organisation as a whole. It is recommended that some beyond budgeting models identified by some scholars such as Hope and Fraser should be considered and the possibility of their adoption examined. It is also important that budget holders receive enlightenment from time to time on how to better manage their budgets. There must be a continuos revision of budgets, written statement of authorities and responsibility. There is need to effectively harmonise budget plans with the various other management accounting techniques for optimum result since budget and budgetary controls are only a means to an end and not an end in its own. It is also important that management seek for ways to match authorisation that effective budgeting hope to achieve with approval. Finally, for a budget plan to be fully realised, its conceptualisation, preparation and implementation must be anchored on objectivity and sincerity of purpose without which the whole process of budgeting and budgetary controls will become a game of chance. BIBLIOGRAPHY ACCA Study Text (2005) Performance Management. London, FTC Foulks Lynch Publishing ACCA Study Text (2004) Financial Management and control. London, FTC Foulks Lynch Publishing Ade Oyedijo (1996) Introduction to Management. Nigeria, Paramount Books.. Asika, N. (1991) Research Methodology in the behavioural Science Bill R. J. Essentials of Management. London,Cooper publishing BPP Tutorial Text (2004) Success in your Research and Analysis Project. London, BPP publishing Callan, J. F & Clark, L. H. (1988) Teaching in the middle and secondary schools. 3rd Edition New York, Macmillan publishing Cameron, S. (2002) Business students’ Handbook: Learning skills for study and employment. nd Edition, Harlow, Financial Times/Prentice Hall Haper W. M. (1982) Cost and Management Accounting Vol2 2nd Edition London, Macdonald & Evans Ltd. Hussey, J. Hussey, R. (1997) Business Research. Basingstoke, Macmillan Idowu, K. Johnson (1987) Accounting information for Management. Nigeria, Olu Akin Publ ishers Kim, E. C. & Kellough, R. C. (1987) A resource guide for secondary school Teaching. 3rd Edition. New York, Macmillan Publishing Luck, M. (1999) Your Student Research Project. Aldershot, Gower Lucey, T. (1992) Costing. 4th Edition. London, ELBS Lucey, T. (1993) Management Accounting. London, ELBS Newcomb, L. H. , McCracken, J. D. & Warmbrod, J. R. 1986) Methods of teaching Agriculture. Danville Interstate printers. Wilson, R Budgetary Controls. New York, Alexander Hamilton, Institute ELECTRONIC Ball, C. (2003) Chi-Square Tutorial assessed 4th October 2005 available online @ http://www. georgetown. edu Ernst & Young LLP (2003) 2003 Survey of Management Accounting. Assessed 25th April 2005 available online @ http://www. ey. com Joe Landsberger (2005) Active listening. Assessed 12th September 2005 available online @ http://www. studyguide. com JOURNALS AND MAGAZINES Guinness News (2005) A Corporate Newsletter of Gunness Nigeria Plc. Student Accountant ( 2005) Beyond budgeting mod els ———————– [pic]

Symbolism In Susan Glaspells Trifles - 751 Words

By the time girls turn the age of eight, they are conditioned to learn how to cook, do chores, and serve the men in their lives. Because of this stereotyping at such an early age, girls grow up to be a servant to their husband, rather than being an independent, intellectual, working human being. This is what writers like Susan Glaspell tried to change. â€Å"Trifles† is a short play that takes place at a murder scene and entails how two intelligent women solve the murder by using evidence that is hidden from the men’s perspective. The creativeness of Mrs. Hale and Mrs. Peters reveal the ugly truth that Mrs. Wright, in fact, did kill her husband after years of emotional neglect and abuse. Glaspell’s showcases her righteous views on abusive†¦show more content†¦Already established in the previous paragraph, the kitchen is where majority of the clues are. Oblivious men can’t obtain the information they need due to the mindset of the sheriff, â€Å"n othing here but kitchen things†. The men weren’t focused on all the evidence surrounding them because of typical twentieth century thinking. They don’t even dare to search the kitchen past the dirtiness of it all. Disregarding it as â€Å"women troubles† wasn’t very helpful because later in the play, the women sitting in the kitchen become the true detectives. An example of dramatic irony is that at the end, we see the two ladies cover up all the evidence to defend a fellow women. Because the audience knows about the killer and the detectives don’t, we can say this was done intentionally. Not only are the detectives bad at their jobs, they totally disregard women to hold any sort of value or intelligence. Mrs. Wright’s old alias, a canary, is used deliberately as symbolism. But once the women find the dead bird, they realize what happened in the ongoing murder investigation. Because of the bird’s murder, seemingly done by Mr. W right, revenge was followed through. Previous to finding the bird, Mrs. Hale explained how Minnie us to act before becoming Mrs. Wright, â€Å"She was kind of like a bird herself—real sweet and pretty, but kind of timid and—fluttery. How—she—did—change†. Readers can conclude that the bird was used later to symbolize how Minnie was a bird, but her husband killed that sideShow MoreRelatedTrifles981 Words   |  4 PagesReview of â€Å"Trifles† Susan Glaspell play, â€Å"Trifles†, revolves around Mrs. Wright, a woman who seeks revenge on her husband for oppressing her through their years of marriage. During the time of Glaspell’s play, early 1900’s, men are the dominant figures in society and women are expected to cook, clean, raise children and care for their husbands. 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She explains that youRead MoreEssay on The Use of Symbolism in Susan Glaspells a Jury of Her Peer933 Words   |  4 PagesESSAY SAMPLE ON THE USE OF SYMBOLISM IN SUSAN GLASPELLS A JURY OF HER PEER Susan Glaspells short story, A Jury of Her Peers, was written long before the modern womens movement began, yet her story reveals, through Glaspells use of symbolism, the role that women are expected to play in society. Glaspell illustrates how this highly stereotypical role can create oppression for women and also bring harm to men as well. Character names are very important in A Jury of her Peers. The two charactersRead MoreLiterary Analysis of Susan Glaspells Trifles1788 Words   |  7 PagesAn Analysis of Natures in Susan Glaspells Trifles A trifle is something that has little value or importance, and there are many seeming trifles in Susan Glaspells one-act play Trifles. The irony is that these trifles carry more weight and significance than first seems to be the case. 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