Edna Pontellier Essay -- essays papers

Edna Pontellier Individuals shape the manner in which they live their lives around the general public they live in. It gives you dividers that you can either shape your existence with, or you can breakdown to make your very own form. The general public Edna originates from pushes her to defy her life, attempt to live her own particular manner inside the dividers and afterward at long last break liberated from the dividers, wich prompts the end of her character. Being conceived in a period that isn't directly for her, Edna attempts to push the things that her general public acknowledges. In her reality it is typical for a spouse to control the life of the life of his better half. It isn't typical for a lady to leave her significant other and keep a decent name. Caught by the norms set up for her, she realizes that there is no simple way out. As much as she provides for her general public she st...

Good Fall Free Essays

A Good Fall The word Freedom has an alternate undertone in all aspects of the world, to have opportunity intends to have certain attributes. These attributes would have the Third Eye, poise, quietude, and the capacity to have the option to beat issues with a planned arrangement. In the short story assortment A Good Fall by Ha Jin, every story places characters in different positions where they show whether they have the attributes that characterize opportunity. We will compose a custom paper test on Great Fall or on the other hand any comparable subject just for you Request Now A Composer and His Parakeet†, â€Å" In The Crossfire†, â€Å"The Beauty†, and â€Å"Temporary Love† all include characters that appear to be caught in a present relationship, yet for various reasons. Learned Helplessness is an illness, wherein you close your heart and brain to your solid self and settle for your powerless self-bringing about disgrace, a few characters are determined to have this sickness. The Third Eye can be characterized as mindfulness, it permits us to decipher the present circumstance we are in, and dissect the great from the terrible. It underscores the greater, long haul picture over the present moment and helps settle on choices out of reason rather feeling. An individual with the third eyes practices discipline over want. Lowliness is basically gaining from our errors to make us more grounded and savvier. Fanlin from the story â€Å"A Composer and his Parakeets† shows qualities of having opportunity. His sweetheart Supriya claims a quiet parakeet Bori; she leaves Bori with Fanlin as she heads out to Thailand for her activity as an on-screen character. Toward the start Fanlin hated the winged animal since he trusted one of Supriya’s exes gave her the flying creature. After some time he grows a heart and starts holding with the fledgling, he gives him into his music studio access which the feathered creature was not permitted in from the outset. Fanlin was getting ready to compose for an Opera occasion that was coming up. Weeks went on and the fowl went wherever Fanlin did, until one day by the sea shore the feathered creature takes off and nearly suffocates and Fanlin devotes himself completely to the water to spare it. Bori would later pass on the next day and his better half didn't appear to think about the winged creature any longer. This made Fanlin’s third eye kick in as he pondered whether she would not think about him as she did with the winged creature after some time. At the point when the fowl passed on so did his relationship with Supriya. Fanlin’s understudies that he thought music exercises appeared to be worried about him thus they present to him another parakeet. This parakeet had a filthy mouth and Fanlin paid him no brain, he even left his window open so he would take off. After the demise of the principal flying creature and the passing of his relationship, Fanlin proceeds to compose a wonderful second 50% of music in his drama which was loaded with feeling and is advised to return to rework the main half. His subsequent winged animal would take off not long after, representing he being liberated from his past relationship that was only an exercise in futility. Restraint is the capacity to improve our position instead of give up to implosion and impulse. In the story â€Å"Temporary Love†, Lina a wedded lady who’s spouse was in China, lived in the United States with a wedded man. In spite of the fact that she reveals to her better half that she lives without anyone else, she has sexual relations with this wedded man who’s companion too lived in China. They had a common consent to cut off this brief association until their mates showed up in the United States. Sadly Panbin, the man Lina remained with developed affections for her and advised her over and again he was enamored with her. Lina disclosed to him a plenty of times that she was hitched and that they consented to end this game plan at whatever point one needed. Her significant other was going to the United States so Lina plans to move out and locate her own condo. She imagined that her significant other didn't think about the issue yet he did. He had his methods of having somebody follow her and transfer him the data he required. This put Lina in an awkward position, her better half revealed to her he would not like to get a new line of work and would go to business college to get his MBA. That, yet Lina was going to pay for it with all her cash she had spared in her financial balance. She had no other decision yet to pay for his tutoring, she expected that once she paid he would before long leave her. Furtively she would visit Panbin for exhortation yet he paid her no psyche for leaving him. Presently she was caught in a relationship she was unable to get away. Lina could either pay and face the outcomes of her significant other possibly leaving or not pay and face the modesty, disillusionment, and disgrace in her by her family back home for her activities. Lina is a survivor of educated defenselessness. Opportunity was a significant donor in Fanlin activities as he could uninhibitedly soothe himself from Supriya. Concerning Lina, she was tied in for a long ride with the fiend. Fanlin can make sense of that Supriya was nothing but bad for him and that she would before long leave him. He decided and left her, and was free without her. Lina for this situation was trapped, she had no poise, she was embarrassed about herself and her activities, the main thing she could do was pay her spouses educational cost for taking of her weak dad back home. A few people are brought into the world with the third eye, for example, Fanlin, while others need it and endure and carry on with an existence with no opportunity. The most effective method to refer to Good Fall, Papers

How VPNs Can Affect SEO

How VPNs Can Affect SEO Make Money Online Queries? Struggling To Get Traffic To Your Blog? Sign Up On (HBB) Forum Now!How VPNs Can Affect SEOUpdated On 16/10/2018Author : Ram kumarTopic : SEOShort URL : https://hbb.me/2QTqz8O CONNECT WITH HBB ON SOCIAL MEDIA Follow @HellBoundBlogVPN services have grown in popularity, especially in the last year or so. The rollback of net neutrality rules, and the gutting of FCC consumer protections have resulted in an increased interest by ordinary Internet users in increasing their security and privacy online. This clear trend of increasing use of VPN services presents several potential issues for web administrators and their SEO efforts.We’ll dig into exactly how VPNs affect SEO activities in this article. And if you’re looking for a VPN to use, check out the reviews at bestvpn24.com.How VPNs Work for UsersWhen a user signs up for a VPN service, they usually pay a subscription fee, and gain a username and password. They download a client or app for their chosen device(s) and operating system(s). Then, with the client or app running, they connect to a VPN server of their choice, in the location of their choice. Most VPN providers have hundreds or thousands of servers spread throughout many countries around the globe. VPN users are free to choose and switch servers as often as desired.The benefits to users primarily stem from security, privacy, and relative anonymity. First, the traffic between the user and the VPN server is encrypted and sent via a secure tunnel. This means that government and ISP monitors cannot determine what is being sent, or the ultimate endpoint of the data. At the same time, the VPN server decrypts and then re-broadcasts the traffic to the desired destination. The destination server only sees the IP address from the VPN server’s pool â€" not the true IP address of the user. Finally, by accessing different VPN servers in different geographic locations, users can bypass geo-restrictions on content. This poten t combination of security, privacy, anonymity, and added access, at affordable prices, is a powerful draw for many users.Impact â€" Google AnalyticsOf course, there can be negative impacts for web administrators from the increased use of VPNs. Fortunately, in some areas, those impacts are minor. One such area is Google Analytics. The Google Analytics platform, which is the most commonly-used website statistics and intelligence platform in use today, uses cookies stored on the user’s computer in order to track activity and report it. Using a VPN, in and of itself, does not change this â€" no matter how the user accesses a site using Google Analytics, the cookie will track them and provide feedback to the platform. In this way, VPNs don’t negatively impact SEO efforts based on Google Analytics data.Impact â€" Local Search ResultsLocal search results are another matter. For websites that offer localized services, search results, “nearby” or “near me” listings, or anyth ing else that is based on a user’s location, the use of a VPN will definitely have an impact. Because most location-specific data is derived from a user’s IP address, through the process of geo-location, the IP address matters a great deal for local results. However, with a VPN service, the users are getting an IP address that is shared, and issued by the pool associated with the VPN server they are connecting through. It will geo-locate to wherever their VPN server is located, which can be another region or even another country. This aspect of VPN use may hurt overall site experience for users, and the accuracy of geo-located results. Impact â€" Geographic Statistics and Unique IPsREAD5 Smart Strategies to Rank Your Website on TopVarious site and platform-specific statistics packages are available, and often provided by web hosting companies or do-it-yourself web design firms, to allow web administrators to track geographic statistics, unique IP/page view information, sessi on data, bounce rates, and so forth. While they may not be as dynamic or detailed as Google Analytics, many web administrators rely on this data to shape their content, and for their SEO efforts as well. While page views and related elements will still be logged, users visiting your site from behind a VPN will have a negative impact on geographic statistics and unique IP statistics. The geographic problem comes from the same issues presented in “Local Search Results” above.Similarly, the unique IP problem stems from the fact that VPN servers recycle IPs, and use a shared pool, meaning the same IP could belong to 2, 10, even hundreds of different visitors to your site. This means your numbers for unique visitors or unique IPs will be artificially reduced â€" on an ever-increasing scale. This is a moderate problem, though is overcome with tracking cookies, Google Analytics, and similar mechanisms.Impact â€" Site Load Times/SpeedSite load time and access speed can also take a hit with VPNs. Because of the encryption and decryption process, a great deal of communication overhead and processing time is involved in the traffic from a user to a VPN and on to your web server. Latency/ping time goes up, in some cases dramatically, and maximum download/upload speed goes down, also sometimes dramatically. This varies a lot by VPN, with the better providers only impacting latency by 20-30 ms additional time (virtually undetectable to most users), and only a 10-20% decrease in max download speed. Lower-quality VPN providers can add 60 ms or more to latency, and hit max download speed by 90% or more, which is most definitely noticeable.The end result is that users accessing your site from poorer quality VPNs might see unreasonably high load times or slow load and navigation speeds, increasing bounce rate, and decreasing your SEO rankings accordingly. However, this is a relatively minor consideration overall, as it is unlikely most VPN users will continue to us e a service that slows normal web browsing to a crawl. If you have a very media-rich site, with lots of video streaming and so forth, it might be more of an issue for you in particular. But for average website administrators, this is a problem that tends to sort itself out, between the user and their VPN provider of choice.Bottom LineThe bottom line is that the impact of VPN use on SEO and web analytics is minimal at this time. There are some trade-offs in the area of geographic statistics and local search results, as well as site load times, but they, too, are fairly minor â€" there are viable alternatives available for web administrators that are not affected by VPN use. Users gain far more in security and privacy through using a VPN than web administrators may lose on the SEO side, at least under the current generation of VPNs and technologies that are available.

Ethical And Social Issues IHRM - Free Essay Example

Sample details Pages: 8 Words: 2501 Downloads: 2 Date added: 2017/06/26 Category Management Essay Type Research paper Did you like this example? The international human resources management is the interactive combination of human resources activity and the staff type. International human resources management has more functions and activities and often involves employees individual life. The emphasis of international human resources management has changed. Don’t waste time! Our writers will create an original "Ethical And Social Issues: IHRM" essay for you Create order And it will confront bigger risk and be influenced by more external factors. This requests enterprise implements the global human resources management and adjusts human resources management policy to adapt the national culture, commercial culture and the social system. Simultaneously, enterprise is not only the machine which makes money, is also an important component society. So, enterprise must undertake the corresponding social responsibility. The social responsibility in the international human resources management is mainly the responsibility to staff. But the phenomenon that breaking law is massive. In addition, many ethics issues also exist in enterprise human resources management. Therefore, this article mainly analyzes the ethical and social responsibility issues that arise in IHRM practices and points out these issues faced by employees, international companies and researchers. Enterprise should enhance the ethics values in the international human resources management, incr ease humanities concern to staff and take responsibility for staff. Table of content Introduction 3 1. The introduction on IHRM 4 2. Social responsibility issues that arise in IHRM practices 5 2.1 social responsibilities of enterprise 5 2.2 social responsibilities of enterprise in IHRM 5 2.2.1 The definition of social responsibilities in IHRM 5 2.2.2 The aspects of social responsibilities in IHRM 6 2.2.3 The reasons for social responsibility issues in IHRM 7 2.2.4 The challenges and measures for social responsibilities issues in IHRM 8 3. The ethical issues that arise in HRM practices 9 3.1 The ethical issues in enterprise human resources management 9 3.2 The solution methods of ethics issues in IHRM ÃÆ' £Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬ÃƒÆ' £Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬ 10 Conclusion 10 References 11 Takao Satow and Zhong-Ming Wang, 1994, Cultural and Organizational Factors in Human Resource Management in China and Japan- a Cross-cultural Socio-economic Perspective, Journal of Managerial Psychology, 9(4): 3-11. Emeral d https://www.emeraldinsight.com/journals.htm?issn=0268-3946volume=9issue=4articleid=881211show=htmlPHPSESSID=pk0g2ggpdjtro6ibq8mh0vl9l4 (accessed April 3, 2011) 13 Introduction International human resources management is caused by the enterprise manages internationalization. When the function of human resources management is applied in the international environment, it changes into the international human resources management. The complexity of international human resources management causes it easier to meet the community responsibility and ethics issues. So, it is necessary to analyze the ethical and social responsibility issues that arise in IHRM practices. First of all, this report will introduce the basic situation of International human resources management. Then, it will talk about the social responsibility issues from IHRM practices. In this section, the definition, aspects, reasons, challenges and measures for social responsibilities issues in IHRM practices will be illustrated. This formal business report will analyze the ethical issues that arise in IHRM practices. The solution methods for ethics issues in IHRM will be pointed out at the end of this report. 1. The introduction on IHRM The questions in human resources management become more and more complex under the international environment. Some researchers points out that international human resources management is a process of selecting, training, developing and driving staff for the overseas service of the Multinational Corporation (Randall S. Schuler, Pawan S. Budhwar, and Gary W. Florkowski, 2002, 59). All the basic activity of human resources management still retain when a company enters the international scene, but actually appears by a more complex appearance. This requests enterprise implements the global human resources management. But as for the transnational superintendent, they must adjust the policy of human resources management to adapt to the local culture, the commercial culture and the social system. International human resources management has some specific characteristics compared to the common human resource management, such as it has more functions and activities, the international ide a and the global judgment, more involves employees individual life. The changes in key emphasis of works, and a bigger risk will receive more external factors influence. IHRM pays great attention to the strategic environment analysis. It also needs to attach importance to the Trans-Culture management and have a bigger compatibility. Besides, the technical talented person and the senior management talented person become the core of international human resources management (Chris Brewster, Clive Viegas Bennett, 2010, 2577). Generally speaking, there are some important factors may affect the international human resources management, such as politics and legal environment, cultural environment, language, values, education background, religion, manners and customs, and economic environment. Human resources management measures will be influenced and the restricted by the counterparts benefit and the environmental factors (Takao Satow and Zhong-Ming Wang, 1994, 7). Besides, international h uman resources management is united whit the national culture. 2. Social responsibility issues that arise in IHRM practices 2.1 social responsibilities of enterprise Corporate social responsibility means that the enterprise must undertake the responsibilities to staff, consumer, community and environment during creating profit and undertaking legal liability to shareholders (Jie Shen, 2011, 1360). The appearance of social responsibilities is that the big enterprise in developed country realizes the enterprise is not only the machine which makes money, but is also important component of society and must undertake the corresponding community responsibility. The content of social responsibility is really complex. Community responsibility of enterprise can be divided into the responsibility to environment, staff as well as society and so on. The community responsibility centralizes in observing the business ethics, devoting to the environmental protection, supplying the chain management and partnership, maintaining staffs rights and interests joining in social public service. 2.2 social responsibilities of enterprise in IHRM 2.2.1 The definition of social responsibilities in IHRM The social responsibility which is involved in the international human resources management is mainly the responsibility of enterprise to staff. The responsibility of enterprise to staff can be divided into the legal liability, the moral duty and the community responsibility from low to high (Jie Shen, 2011, 1359). The legal liability requires that enterprises cannot pay the wages lower than the local lowest standard according to the agreement of labor contract as well as give social security for staff and so on. The moral duties cannot be harm to the staffs health and raise funds for serious illness staff. In this sense, the community responsibility is the higher level compared to the legal liability and the moral duty. It asks the staff not only to make contribution to enterprises, but also make more contributions for society. 2.2.2 The aspects of social responsibilities in IHRM The first is in the aspect of employees welfare. The welfare measure is the catalyst to promote the responsibility consciousness and image of enterprise. It is may not only enhance the staffs degree of satisfaction, but also very good manifest their own responsibility consciousness through formulating humanity welfare measures (Jie Shen, 2011, 1361). Welfare measures can the greatest degree reduce the private costs and obtain the realization of community responsibility. People must follow some principles in formulating welfare policy. First, the enterprise needs inquire staffs demand deeply before formulating the welfare option to make each welfare measure is useful to the specific staff. When provides rich welfare option for the staff, enterprise can obtain the fullest use of resource and reduce the private costs. Second is effectiveness. It refers enterprise formulate welfare measure effectiveness in connection with the exterior or internal situations. Another is the selectivity. The choices of welfare form make the welfare is more flexible. This enables the enterprise to save the welfare cost, and thus could design the pointed welfare measure for the staff in a broader aspect. The other aspect is labor relation management. Social responsibility of enterprise is obvious when processing labor relations. This report mainly selects the labor contract, labor dispute and occupational health and safe in labor relations management to combine with social responsibility of enterprise. The enterprise must sign labor contract in timely when hiring the workers. Meanwhile, the labor contract probably be legitimate promptly and cannot encroach upon rights of workers. Simultaneously, it must base on the principles of equal and consultative consistent in the process of signing labor contract (Peter J Dowling; Denice E Welch, 2008, 131). Once the labor contract signs, it will be carried out earnestly. Enterprise should deal with the labor dispute legally. Mediating, arbi trating and lawsuit the labor dispute on the equal status with workers, and cannot damage workers benefit because of the congenital superiority that occupying the capital. The results of labor dispute after mediating, the enterprise must achieve practical fulfillment. Enterprise treatments labor dispute legitimate and responsible, not only respects workers right, but also maintains the stability of society and sets up good image of enterprise. The health and safety of occupation is also an important aspect that manifests the consciousness of enterprise social responsibility. Enterprise should provide safe working conditions, complete the essential protective measures and simultaneously carry on system security and health training for staff. 2.2.3 The reasons for social responsibility issues in IHRM Protecting staffs legitimate rights and interests is the focus of social concern. But some social responsibility issues that damage the staffs benefit also exist massively. The main reasons include the following aspects. One is the supply and demand of labor market is imbalanced. Generally speaking, the labor force supply still exceeds demand in the labor market (Jane Collier, Rafael Esteban, 2007, 25). In the situation of supply exceeding demand, workers negotiations strength is weaken, but employers strength enhanced relatively. So, the employer will neglect staffs rights and interests accidentally. Second, the supervision of government is not enough. One important responsibilities of government is protecting staffs legitimate rights and interests legally. And this kind of protection is not the negative protection, is not only to solve the problem and conflict arising. The effective protection must be the positive protection, including in anticipation propaganda, the explanation, the prompt supervision and the surveillance. The other reason is the human resources management department of enterprise not fulfilling duty. The human resources management department cannot defend staffs legitimate rights and interests initiatively. 2.2.4 The challenges and measures for social responsibilities issues in IHRM The social responsibility issues will bring many challenges in international human resources management for enterprise. First is the transformation in the idea of management (Mariluz Fernandez-Alles and Antonio Ramos-RodrÃÆ' ­guez, 2009, 167). The idea of management plays the guidance and support role in regarding human resources management to realize the social responsibility. The highest managers must strengthen the consciousness of humanistic management. The high personnels pledge and support of enterprise is the safeguard for implying the social responsibility management. At the same time, the enterprise high managers should understand the enterprise locates the market and the environment fully, and pay attention to the social responsibility and social responsibility management. Only forming the atmosphere of humanist in the entire enterprise, responsibility in human resources management can be realized. Undertaking the social responsibility of enterprise through the spec ific measures of human resource management will bring the cost raise inevitably. But, the paying cost can bring the repayment gradually to the enterprise from the long-term benefits of enterprise. The enterprise should undertake the social responsibility from the interior (Jane Collier, Rafael Esteban, 2007, 29). On the one hand, this can raise the working efficiency and quality and enhance staffs degree of satisfaction and loyalty. And thus brings benefit to the enterprise. On the other hand, the brand image will be improved and advantage for the long-term development of enterprise. Human resources management pattern will be transformed also. First, human resources management must realize the efficiency and establish the human resources mechanism that based on the staffs competent and strength. 3. The ethical issues that arise in HRM practices 3.1 The ethical issues in enterprise human resources management The first question is to work for the boss and maintain the rights and interests of staff. The human resources superintendents have the dual roles in the labor management relation (Budhwar, PS and Schuler, RS and Sparrow, PR, 2009, 27). One is on behalf of the capital, and they must observe the shareholder values to seek the maximization of the capital benefit. Another is the performer who takes the work laws and regulations. They should comply with the work laws and regulations, coordinate labor management relation, and protect the minority groups. Defending legitimate rights and interests of workers is basic professional personal integrity of the human resources superintendent. The second one is ethical vacancy of human resources training development. Seen from present enterprise training, the majority of companies pay attention to every skill of staff and the training of basic systems (Shen, Jie; Chanda, Ashok; DNetto, Brian; Monga, Manjit, 2009, 248). The ethics vacancy of e nterprise training is not to enable the staff to have the depth approval to enterprises core values. At the same time, enterprises do not give staff the full opportunity of studying and training. The third one is the asymmetrical information and faith flaw between the labor and the capital. On the one hand, the human resources superintendents will encroach upon the privacy of staff unscrupulously. On the other hand, the knowing right of staff can not obtain the protection. The last is deficient in humanity loving concern. Some enterprises violate the work laws and regulations, encroach upon the staff personal rights and other rights of citizens, trample the worker dignity, and impair the worker physical and moral integrity the event. In the process of management, there is no human nature and humanity concern. Social security systems of enterprises are not perfect, and the rights and interests of protecting the staff will be insufficient. 3.2 The solution methods of ethics issues in IHRM ÃÆ' £Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬ÃƒÆ' £Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬ Enhancing ethics values of enterprise human resources need take the protection development of human resources as a principle, put humanities concern to staff, create harmonious environment of competition for staff development, and set up the correct training ethics view (Helen De Cieri, Julie Wolfram Cox and Marilyn Fenwick, 2007, 294). First of all, relevant government should consummate the work laws and regulations unceasingly. To adapt the development and progress of society, they have to further make up the existing laws and regulations. It is necessary for them to make a more explicit specific stipulation in the ethics moral standards aspect of human resources management. The government must strengthen the protection to the workers, and enlarge the risk and responsibility of the enterprise illegal ethics morals. Human resources managers should improve ethics morals quality also. Cognizant agency needs establish human resources superintendents professional personal integrity credit system to avoid the human resources superintendent entering this professional community who not conform to ethics moral standards. Moreover, the condition enterprise can establish ethics morals committee composed by the represents of capital representative. It can investigate and process the ethics morals questions independently in human resources management. Conclusion From the analysis above, we can learn that enterprise encounters many ethical and social responsibility issues in international human resource management. Some researches suggest that the fulfillment of community responsibility and the growth of company are compatible (Michael Dickmann, Paul Sparrow, Chris Brewster, 2008, 278). However, the ethical and social responsibility issues in IHRM will reduce the public image of enterprise greatly. So, the enterprise should undertake corresponding responsibility to staff, scrupulously follow the commercial ethics morals, protect staffs rights and interests and enhance interior cohesive force of enterprise.

Benefits of a Motivated Staff - 1322 Words

What is motivation? Motivation is defined as â€Å"an individual’s willingness to respond to the organization’s requirements in short run.† (P.71 Dixon, 1998) For the purposes of this research paper, I find the most fitting definition of motivation is to define it as â€Å"the force that Energizes, Directs, and Sustains behavior.† (uri.com, 2014) Motivation is imperative to productivity. A highly motivated staff often leads to high productivity from the workforce. But why is motivating staff the most difficult task for managers in so many businesses? One of the primary reasons is because â€Å"behavior on the individual level is a very complex phenomenon† (Davidson 2005, p.304) Clearly, If a manager wants to build and/or sustain a successful company,†¦show more content†¦This encourages them to interact with other employees that carryout similar duties as a given employees, and/or with an employee that they normally would not interact with. Informal teams meetings can be encouraged to offer training camps and to discuss new ideas and improvements that can be made on the job. By allowing â€Å"social interaction, employees begin to feel that they are a part of a team.†(Davidson 2005 p.307) Esteem needs: According to Maslow, after satisfying social needs, employees often want to seek fulfillment of esteem needs. Self-esteem is comprised of self-confidence and self-respect whereas having esteem for other individuals is the respect one has for them. (Davidson 2005 p.307) When the performance of an employee is consistently rated high, that employee is often recognized for their superior performance. Once a manager rewards or promotes and employee, they often gain respect from their peers. This leads to employee being proud of themselves and intern gaining self-respect and self-confidence. â€Å"Employees often think that hard word leads to promotion opportunities. Having workers think that they can be promoted as a reward for hard work can be a motivator.† (Taylor, 2006 p. 8) Self- actualization needs are highest level need of an employee. â€Å"These involve realizing a workers full potential for development on an individual level and continued personal growth.†Show MoreRelatedThe Benefits and Problems For a Firm Trying to Increase the Flexibility of Its Operations519 Words   |  3 PagesThe Benefits and Problems For a Firm Trying to Increase the Flexibility of Its Operations Flexibility is the ability and the willingness of a firm to change its operations in response to changing circumstances. In the ever changing marketplace, a company not able to redevelop a product, department, or itself over-night may miss out in terms of sales to one of its competitors. 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Hr Professionals Role in Organizational Strategy - 759 Words

Introduction Human Resource (HR) professionals play a critical role in the development of organizational strategy and organizational functioning. Before an organizational strategy is developed the organization’s culture must be defined. Each organization has its own culture; it is what defines an organization. The strategy chosen is based upon the culture of the organization, and the HR professional works to align them in order to achieve success. Organizational Culture HR plays a vital role in†¦show more content†¦The recent competitive challenges of the global marketplace are creating demand for outsourcing some of the responsibilities of human resource professionals. Outsourcing can save time and money while allowing HR professional’s to focus on core tasks and participate in business strategy. With the increase in the use of the internet and software programs, outsourcing some HR tasks has been made much easier. People can now apply to a position, access payroll and benefits, take company surveys, plus much more online. Another area in which HR professionals have been challenged is the changing demographics of today’s society. With affirmative action, diversity has become an issue that forces HR to manage effectively. There are many laws that protect from discriminatory actions of employers and it is up to HR to devise an organizational strategy that nurtures a welcoming working environment to all workers. Con clusion There are numerous obstacles that organizations must contend with in an effort to develop an organizational strategy that is aligned with its culture to achieve its ultimate level of success. 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Cybercrime and Information Systems Controls- myassignmenthelp

Question: Discuss about theCybercrime and Information Systems Controlsfor iPremier. Answer: Introduction The report aimed to study a case of DoS attack incident occurred in iPremier organization during January 2009. iPremier is successful web-based high-end retailer organization; during 2009, the organization was shut down by Distributed Denial of Service (DDoS) attack. However, series of event occurred before, during and after the cyber attack; the case study clearly stated all of them. In short, Jack Samuelson, CEO appointed Bob Turley as CIO; Joanne Ripley was Tech Team leader, Leon Ledbetter worked as tech specialist and Leon detected the attack. Bob Turley was distant from iPremier headquarters; so he took follow-up of everything over phone calls. Joanne Ripley reached data center for taking preventive actions on her own; without any precautions considered. CEO, Jack Samuelson took authority for taking corrective actions against DDoS attack; he was distant from the incident too. Apparently, all measures in iPremier failed to stop the DDoS attack; they had to wait until the attack s tops and security breach occurred. In this report, the researchers have provided critical evaluation of iPremier management activities related to information security. The critical evaluation is followed with COBIT security control objectives. Certain justifications were discussed about whether security was foremost priority for iPremier or not. Furthermore, three measures are mentioned in the report that is taken so that DoS attack can be prevented. However, these actions were obvious failure from preventing the attack from happening. The CIO thought about pulling off cord, shutting off power thing. As per realistic thinking, shutting off power and pulling out cords could lead to loss of log files. Therefore, log data recovery will be minimal for clients and higher authority. Some internal controls are mentioned in later sections so that iPremier can detect, prevent and correct their operations in cyber security. For iPremier case study, some measures were available that could be adopted for preventing the cyber attack. Data center monitoring: CIO Bob Turley asked Leon Ledbetter for calling data center professionals to look into obvious hacked incident. iPremier retailer organization had recruited 24/7 monitoring professionals for performing investigations, daily assessments, and network monitoring activities. However, Joanne Ripley reached the datacenter at QData and came to know that datacenter professional was at vacation in Aruba. For the time being, the web server was rebooted; however, source of attack was unknown and attack was not stopped. Joanne Ripley tried to shut down the traffic from attacking addresses; but the attackers spawned zombies. Every time Joanne tried to shut down traffic from single attackers address; shut down zombie triggers attack from ten other sites and the attack continued. Emergency procedures: Bob Turley mentioned about emergency procedures; whether it can be adopted for stopping the attack. Joanne Ripley served the information that the organization had two binders; both are out of date. Physical measures: Bob Turley thought of pulling off plugs, disconnect communication links, power cards; shutting off the power to stop credit card being stolen. Their network engineer had protested; it will ruin everything. Tim answered that this will cause loss of logging data. There will be huge public disclosure issues as well. On the contrary, detailed logging is disabled in servers and hence, log preservation is irrelevant. Since, detailed logging consumes more disk space; finance managers were not willing to pay for additional disk spaces. However, if additional disk spaces were available and detailed logging was enabled; then detailed log data was stored. The iPremier authority could have this particular attack evidence based on technical details and timestamps mentioned in log files. However, to protect smaller log files, Tim asked Bob Turley not to take any physical measures whatsoever. If iPremier retailer organization requires to in-source their data center, they should consider some preventive, detection and corrective measures as internal control. The internal controls are mentioned as following: Detect DoS Attack: The iPremier runs their own server and therefore, they are able to identify when they are under attack. Therefore, the server end, IT professional end should have proper information about DoS attacks and they IT departments should have emergency procedures installed in system. It is recommended that DoS attack should be detected at from very first minute the website is hacked; otherwise, the sensitive information could be stolen. Sooner the attack is detected; the sooner network professionals can start taking preventive measures. Prevent at Network Perimeter: Few technical measures exist that can be considered for partial mitigation of attack effects. Especially when the attack started; in first few minutes, some technical measures can be considered in simple way. For instance, CIO, tech specialist, tech team leader can take certain actions as: Provide limit on bandwidth over router for controlling the web server being overwhelmed Add necessary filters to pass router for dropping network packets that are sent from obvious attack source Provide timeout with half-open connections immediately Drop spoofed or distorted network packets Set lower UDP, SYN, and ICMP flood drop thresholds However, some software and analytics tools should be implemented in the server end. ISP and network hosting should be null routed in order to bypass the infected network packets from genuine routers. Create DoS playbook: The best corrective measure is to create DoS playbook in the organization. DoS attack playbook should document every details of steps that should be followed for pre-planned response in case of attack. Playbook should include a fit out plan with all contact person names and contact number, addresses mentioned. Bibliography Anwar, S., Mohamad Zain, J., Zolkipli, M. F., Inayat, Z., Khan, S., Anthony, B., Chang, V. (2017). From Intrusion Detection to an Intrusion Response System: Fundamentals, Requirements, and Future Directions.Algorithms,10(2), 39. Bartariya, S., Rastogi, A. (2016). Security in wireless sensor networks: Attacks and solutions.environment,5(3). Chlela, M., Mascarella, D., Joos, G., Kassouf, M. (2017). Fallback Control for Isochronous Energy Storage Systems in Autonomous Microgrids Under Denial-of-Service Cyber-Attacks.IEEE Transactions on Smart Grid. Khan, R., Maynard, P., McLaughlin, K., Laverty, D., Sezer, S. (2016, August). Threat Analysis of BlackEnergy Malware for Synchrophasor based Real-time Control and Monitoring in Smart Grid. InICS-CSR. Kumar, U., Pandey, S. K. (2016, August). Dynamic Model on DDoS Attack in Computer Network. InProceedings of the International Conference on Informatics and Analytics(p. 11). ACM. Somani, G., Gaur, M. S., Sanghi, D., Conti, M., Rajarajan, M. (2016). DDoS victim service containment to minimize the internal collateral damages in cloud computing.Computers Electrical Engineering. Wu, Y., Wei, Z., Weng, J., Li, X., Deng, R. H. (2017). Resonance Attacks on Load Frequency Control of Smart Grids.IEEE Transactions on Smart Grid.

Swing Essays - Fiction, Grandpa, GrandPas, Swing Music,

Swing Every summer i go to my grandpa's house it was when i was six years old that we first took the walk across the old bridge that bridge was a special bridge i had always known the river was there, but not like this it was a nice walk to the river with grandpa that river was a special river i could tell by the look in his eyes that today was a special day grandpa pointed to an old tree that wasn't far from the bridge it was a special tree at first it was scary, but the more i looked at it, the more wisdom it seemed to hold (just like grandpa) grandpa showed me an old swing and set me on it he told me about all the hard work he had done to make it and it made me feel proud to sit on it it was on that same swing that grandpa asked grandma to marry him this swing was a special swing he talked and i listened- it was the first time i had really listened to what grandpa had to say we spent the whole afternoon down by the swing grandpa told me that that was where daddy had broken his arm this swing meant a lot to grandpa and i love him.

Crisis of Confidence essays

Crisis of Confidence essays On July 15, 1979, President Jimmy Carter gave a speech to our country. It was a nationally televised speech. It was not the speech that he had planned to give. It was a speech out of desperation, out of concern for us as a democracy, us as a people. This country was in an economic and energy crisis. This speech, although it addressed the energy crisis, spoke of different crisis and it became the title of his speech, A Crisis of Confidence. It is a crisis that strikes at the very heart and soul and spirit of our national will. We can see this crisis in the growing doubt about the meaning of our own lives and in the loss of a unity of purpose for our nation. The erosion of our confidence in the future is threatening to destroy the social and the political fabric of America. The confidence that we have always had as people is not simply some romantic dream or proverb in a dusty book that we read just on the Fourth of July. It is the idea which founded our nation and has guided our development as a people. Confidence in the future has supported everything else Public institutions and private enterprise, our own families and the very Constitution of the United States. Confidence has defined our course and has served as a link between generations. Weve always believed in something called progress. Weve always had a faith that the days of our children would be better than our own. Our people are losing that faith, not only in government itself but in the ability as citizens to serve as the ultimate rulers and shapers of our democracy. As a people we know our past and we are proud of it. Our progress has been part of the living history of America, even the world. We always believed we were part of a great movement of humanity itself called democracy, involved in the search for freedom; and that belief has always strengthened us in our purpose. ...

Healthy Eating in a Technologically Advanced World Research Paper - 4

Healthy Eating in a Technologically Advanced World - Research Paper Example Michael Polland, a protagonist to this theory, presents a series of facts to support this notion. According to Polland, nutrition ideologies are as a result of two basic assumptions. The first assumption is that the key to understanding food is based on the nutrient. Over the years, scientists have conducted a series of research in order to identify the types of nutritious foods that people should consume. However, this assumption is unexamined and ensures that the individuals in the society are dependent on scientists and other experts to inform them about the types of food they should eat. The second assumption supports the notion that the purpose of eating is to maintain and promote bodily health. Polland observes that this assumption is not shared by all cultures and presents a ‘French-paradox’ where the fact that a population that eats all sorts of unhealthy nutrients is in many ways healthier than the American society (Nytimes.com). Polland also states that scienti sts have been unable to discern the qualitative distinctions between foods. Inevitably, selected foods such as beef and chicken became mere delivery systems for varying quantities of fats, proteins and other nutrients (Nytimes.com). Nutrition ideologies benefit manufacturers and not consumers. Since the 1982 National Academy report based on nutrition, the food industry set about re-engineering a plethora of food products so that they contain more nutrients as per the recommendation of the government and the scientific community. Contrarily, the typical real food is unable to compete under the rules of nutritionism.  Ã‚  

Processing the Crime Scene and Establishing Identity Essay - 1

Processing the Crime Scene and Establishing Identity - Essay Example The initial pictures suggest that destructive material was used in the preparation of the bomb, as the dead bodies are showing very strong signs of injuries of ball-bearing piercings. There was considerable panic as depicted in the media at the crime scene because of the horrific outcomes of the blast. There has been no such incident in London within this area for years and people were not expecting this to take place at such an augmented magnitude. There are different speculations about the different aspects of the bomb blast and most of the people and experts are hinting towards the possibility of a terrorist attack. In order to lessen the speculations and start team oriented investigation of the crime scene, the following team is prepared keeping in view the requirements of the crime scene 1. Leader of the team 2. Photography specialist and Log Recorder 3. Sketch Artist 4. Evidence Recovery and Recording Specialists 5. Investigation Specialists (Allison, 2008) The first and foremo st responsibility of the team leader is to visit the crime scene with the team and brief the team members about the current situation and contextual background of the crime scene (Gardner, 2005).  . The area was secured as a first priority by a low level police agency in order to secure the evidences and fingerprints. After the initial help to the wounded, the dead bodies are placed on the ground and they are not touched as said by the team leader. The photographer has the responsibility to take the pictures of the crime scene from every angle in order to file a strong case for the FIR case. The role of photographer is of importance in this case because of the fact that crime scene is spread in a very huge area and the pictures must be taken of all the places where the bomb shrapnel and other pieces of human bodies have spread. This is important in order to have a sound knowledge about the strength of the bomb that was used. The photographs quality is also highly dependent upon th e angles that are deployed during the usage of the pictures at the crime scene because there is a great need to inculcate the fact that pictures will be used in the future also for investigation at a higher level (National Institute of Justice, 2013). The third role is that of the sketch preparer who has a very crucial role in this case. All the people who are the survivors of this bomb blast were interviewed and they were asked about the possible outlook of the bomber/culprit. Most of the people said that there was a teen ager who came at the bus stop he shouted something loudly which is not interpreted yet by people and then there was a blast. Most of the injured people have given the signs and outlooks of that boy and the sketch maker has given a sketch in which a clean shaven, teen-age white guy is depicted. This will be used country wide for the tracing of the original motivators of this crime. Evidence recorder is another very important role in a team investigation in this cas e which has the responsibility to collect all the evidences, finger prints, interview wounded people, survey the nearby buildings, shops, churches, schools and markets in order to get a strong grasp on all the important factors that were responsible for the crime. The other role is of the specialists who are the main responsible team member in order to get to the depth of this case. Forensic specialists were called on the crime scene who will apply the arts of back tracking and check the American national database for searching any possible

Strategic Management Used At General Motors Business Essay

Strategic Management Used At General Motors Business Essay Automotive legend of the last century, GM, is one of the biggest corporations in the world. Although GM had big turmoils in its business, it still operates successfully in all over the universe. The aim of this assignment is to determine the GMs business strategies with rises and falls by looking into their history, having the data of what and how did they do in their businesses and analysing their company activities. Being a leader and pioneer of the automobile industry since this sectors infancy times , General Motors Corporation still keeps its successful place in this competitive business. Since 1908, General Motors Corporation (GM) is one of the largest auto producer in the world as measured by global industry sales, whose headquarters is in United States of America. William C. Durant was the founder of General Motors Company with being an innovator in automobile technology. As being a multinational automobile manaufacturer General Motors employes about 280 million people all around the world with the total assets of 149 billion US Dollars. The company manufacturers the cars and the trucks in 55 different countries (exluding US and Canada). General Motors has sub-brands under its management. Buick, Cadillac, Chevrolet, Hummer, Pontiac, Saab, Vauxhall, Holden, Saturn and Wuling are some one the names of General Motors brands. The General Motors Company placed into a global market throughout the 1920s. Meanwhile, the company built itself as a firm which provided prestige, power and the other options. As a competitor, Ford, that focused on lower costs and lower prices, reversely GM targeted customers who had likely money to spend on more featurative products. During the World War II, General Motors Company manufactured armament and military vehicles,both for Allied and Axis forces. GM had improved its business level and becomed the largest corporation in the United States after the world war II. During the 1950s, style, desing, and engineering innovations are applied into the companys production line. In 1960s, GM also focused on insurance, home appliances, financing, electronics, locomotives and banking etc. In request for the smaller cars of European producers , GM introduced Chevrolet Corvair, that was ciriticized for safety issues in following days. In the next decade, oil prices went up and as well as the oil costs , environmental problems are taken into consider at those times. Therefore, there were a shift from huge oil guzzling cars to smaller European cars increased with the first energy crisis. After that , second crisis followed quickly by rising the concern for pollution and controlling of over emission and safety problems resulted GM lose of its market share to more economical and smaller vehicles. Especially between 1980s and 1990s , the Japanese imports rocketed ( See Appendix 1) ,so that, that time of a period was a hardship for GM, which was plagued by high competition with Japanese companies. As a result of this, GM had chenged its strategies like redesingining and reengineering of its car models. However , because of the high production costs , GM had continioued its high losses in the market with huge numbers. In 1990s, General Motors Company had started to close many of its plants and also cut the jobs. With these turmoils among the company, GM followed different strategies ,like buying Saab and Daewoo, and a little portion of Subaru and Suzukis shares, that were sold later for increasing the money. As follows, GM merged with FIAT car company which lasted five years. In the late-1990s, General Motors Company seemed on the way to big recovery, with sales stabilizing and stock increasing. However, end of the 2001 September, the company started to have challenges, and the system was changed again. In the following next few years, General Motors became a survivor in the highly competitive automobile industry with the economic recession in 2008, therefore the company had bailed out by the government for avoiding bankruptcy. (bbc.co.uk, 2010) In the first quarter of 2009, the auto giant posted a 6 billion dollars loss and said that it burned through 10.2 billion dollars of cash in the first three months of the year as revenue plummeted by 20 billion dollars'(about.com, 2010). However, besides these hard circumstances, in the first half of 2010, the General Motors sold more vehicles in China than in the US. (Constantini,2010) 3. STRATEGÄ °C ANALYSÄ °S OF GENERAL MOTORS Analysing the companys internal and external environments, there are many different frameworks and models exist for companies. By having some strategies enables the firms to get better understanding of the critical factors for their future success. Some sof the strategic analysis methods are Dunnings Eclectic Paradigm (Cavusgil et al., 2008), Porters Diamond and Five forces, Directional Policy Matrix, Mintzbergs School of Thoughts (Mintzberg et al., 2003) Value Chain Analysis (Johnson et al., 2008), SWOT analysis (Kotler and Keller, 2009), etc. The suitable frameworks choosing is depends on what the company needs to address and in what circumstances it needs to do so (Johnson et al., 2008). This is because many firms today operate both on a national, regional and global basis and as such need appropriate strategy for each individual environment (Schlie and Yip, 2000). As being a multinational enterprise, GM operates in approximately 57 countries, including Canada and US, and they serve and operate in variety of services from improvement, marketing, manufacturing of cars, trucks to economy and insurance services (Datamonitor, 2009). A potent tool and a flexible framework that could assist in describing and assessing competitive pressures in an industry and industry attractiveness is the Porters five forces (FF) model (Niederhut-Bollmann and Theuvsen, 2008). The model helps a company to decide how and where to make strategic changes for gaining and sustaining competitive advantages over rival firms and thereby generating above-average return on investments (Niederhut-Bollmann and Theuvsen, 2008). Figure 1: Michael Porters Five Forces Source: Michael E. Porter The Five Competitive Forces That Shape Strategy, 2008 In addition, one the school of the Mintzberg Ten School of Thoughts, The Design School, gives us another highly essential analysis for the firms. According to Mintzberg, The Design School sees strategy formation as achieving the essential fit between internal and external aspects'(Mintzberg et al., 2003:p23). Meanwhile, strenghts and weaknesses are given as the internal capabilities, on the other hand, opportunities and threads are seen as the external possibilities. Figure 2: Mintzbergs Design School of Thought Source:http://blogtext.org/russelldavison/article/7281.html Therefore, in this assignment, the General Motors Company will be analysed through company strategies. Firstly competitive advantage and analysis will be done according to Michael Porters five forces. Secondly, internal and external analysis will be given according to Mintzbergs Design School by applying the SWOT analysis. Finally, in the last to secion Value Chain and BCG Matrix Analysis will be examined. 3.1. COMPETITIVE ADVANTAGE ANALYSIS OF GM ACCORDING TO MICHAEL PORTERS FIVE FORCES The competitive analysis of a company is an essential element of identifying components which are a threat to reduce profitability. For assesing over the competitive problems , Michael Porters five forces analysis is the one of the most efficient way. Porter (2004) has brought the light of five such factors: (1) Rivalry between existing competitors, (2) Barriers to entry, (3) Pressure of price from Substitutes/Complementaries, (4) Bargaining power of buyers, (5) Bargaining power of suppliers. Therefore, General Motors Corporations competitive advantage analysis will be done according to Michael Porters five forces . 3.1.1. Rivalry Between Existing Competitors: Rivalry occurs, because one or more competitors either feels the pressure or sees the opportunity to improve position (Porter, 2004 :p.17). Additionally, The strategies pursued by one firm can be successful only to the extent that they provide competitive advantage over the strategies pursued by rival firms. ( David, 2011 :p.107-108). Therefore, if we look at the GM motors in this section, in the 1970s and 1980s, competition in the US automobile industry had become much more strong with the increase of foreign rivals such as Honda, Toyota and Nissan (See Appendix 2). Although GM was a leader of the automobile industry at that period of time, its rivals had started to compete with GM providing some different offers. For example, Toyota started to produce cars with lower price than GM cars , whereas the quality of cars were high. So that, the competitros of GM became well-known brands ,while GM had difficulties with competing with them. 3.1.2. Barriers To Entry: According to Porter, new capacity may be brought to an industry by new entrants. Furthermore, gaining the market share, and getting high proportion of resources can be achieved by new entries. Meanwhile, the presence of of new corporations in an any industry can push the prices down and may decrease the profitability. Although these entries may seem as a threat, those may protect the established companies. During the both world wars, GM made a high profit, and it enlarged its business. Being a leader of the sector and being a well-known brand placed the GMs competitors very difficult positon to entry the industry. Especially for the smaller firms, competing with the GM was very hard. In early 20s, GM invented self-starters by differentiating itself from Ford, later on , in 1970s, Japanese and European companies introduced their fuel-efficient models to the industry. 3.1.3 Pressure of Price From Substitutes/Complementaries : All of the companies are in the competition broadly with the industries manufacturing substitute and complementary products (Porter, 2004). In this highly competitive automobile industry, any change in the prices on complementaries such as gas, tires, could have a important effect on the demand for automobiles. If we look at the GM, recent rising gas prices are highly to get a bigger effect on GM. Because, generally GMs cars are energy inefficient. Therefore, this will have great impact on GM. 3.1.4. Bargaining Power of Buyers: Buyers compete with the industry by forcing down prices, bargaining for higher quality and more services, and playing competitors against each other, all at the expense of industry profitability'(Porter, 2004 p:24). As a result of highly improved information technologies, and as well as with globalization, customers of the GM (like for the other companies) became more aware of the what were they buying and how much were they paying. Furthermore, getting the information the rivals of GM from the internet increased the bargaining power of dealers of GM. 3.1.5. Bargaining Power of Suppliers: Suppliers of an industry plays a significant role for their businesses. They may reduce the quality of the products, or may raise the prices up. For GM, raw materials and machine parts suppliers threat is very low, because there many suppliers for those sections (Nytimes, 2011). However, the powerful labour union, United Auto Workers (UAW), is a potential threat to GMs economical capability and endurance. For example, the liability of pension and health-care costs acquired an additional 1,400 to the cost of every vehicle comes from GM place compared with competitor products (The Economist, 2008). This is a magnificent amount and GM needs to search ways to cut this liability, therefore, GM may get more economical improvement and the growth of the company. Figure 3: Michael Porters Five Forces adopted to GM Source: Author 3.2. INTERNAL EXTERNAL ANALYSIS OF GM ACCORDING TO MINTZBERGS DESIGN SCHOOL Mintzberg explained The Design School as in the following: The Design School sees strategy formation as achieving the essential fit between internal and external aspects'(Mintzberg et al., 2003:p23). In this definition, internal factors are given as strenghts and weaknesses. Besides this, opportunities and threats are described as external factors. Therefore, for analysing the GENERAL MOTORS external and internal factors we should do a SWOT Analysis with the light of Mintzbergs Design School. 3.2.1. Strenghts: During the 20th century, GM has been the automotive leader in car industry. Although the company had some turmoils, its market share is still very much competitive in the sector. GM is well established not only in US but all around the world. Moreover, GM also have an rising share in the Chinese market (See Appendix 3). If GM takes the right decisions, there will be no reason for GM becoming a boss of the car industry again with. In addition, GM has wide range of brands such as Cadillac, Chevrolet, and Vauxhall. Company operates in more than hundred countries in the world with employing the approximately 250,000 people (gm.com, 2010) . Therefore, General Motors, with its global experience and its huge market share in the world, is still keeps the professional place in the automobile industry. General Motors Corporation uses OnStar Satellite Technology. This technology provides its customers security and safety facilities. For example, in the event of emergency , the system allows the driver to communicate with OnStar personnel just away a button immediately. GM has been controlling the costs by alliance and partnership with corporations like Shanhai Automobile Industry Corp., Toyota Motor Corp., Daimler AG. So that, GM improved its cost reduction system by sharing the company costs. 3.2.2. Weaknesses: For analysing the GMs weaknesses, first, we should consider that, this company is an US firm. So that, from its early years until present times, it is still over dependent to US market. The company should take the benefit for expanding globally. According to an article issued by Associated Press (2010), GM had low credit ratio which is determined as junk-credit (BB-). On the other hand, another problem is downsizing. GM put on the market some of its brands and it closed them completely. Additionally, the inactive profitability is the other issue of GM. After the global economic recession in 2008 , companys profit margins and sales went down dramatically. Staying one step behind on alternative energy movement is the biggest weakness for General Motors Company. The competitors of GM like Honda, Toyota, are using fuel efficiently, and also that are producing more ecological and environment friendly vehicles. Therefore, this may led problems such as decrease of market share and loss in company profit. GMs organizational structure is designed vertically. This causes a lack of information between the levels in the company, from bottom to top. So that, many problems can be occur because of the operational and top managerial levels uncommunicative situation. 3.2.3. Opportunities: One of the lightly opportunities of GM is maintaining the Global Expansion . In the last few years, GM achieved a substantial rise in the Chinese market, that made the GM alarm to major on the foreign markets. The other advantage for GM to take is the catching up the hybrid technology cars. Although they had lagged behind the alternative energy, it is not late for the automotive giant becoming again once it was. Recently, GM started to operate Green-Manufacturing systems, such as water-borne technology, reduction goals for hazardous and non-hazardous waste at source ( See Appendix 4). Developing new vehicle models and designs is the big advantage for GM. Because, as we know, what is in today will be out tomorrow. Therefore, focusing on innovations should be the urgent mission through the GM company. 3.2.4. Threats: The threat of the increase in the supply costs is very common in automobile industry like as the other industries. This threat pushes the firms to reduce manufacturing and production costs as much as possible, without carrying away the product quality. For instance, the fluctuation in the steel prices between 2005 and 2010 had a negative impact on GMs production costs, especially as a result of the economic crisis , the rise in 2008, put a negative impcat on GM ( See Appendix 5). The other danger for GM is the increase in fuel prices (See Appendix 6). As same with the rising in the steel prices, after the economic recession in 2008, the sales have plummeted considerably. Therefore, soaring in fuel costs has played a magnificant role in enhancing the advantage for development of hybrid and more fuel efficient vehicles respectively. The increasing competition factor is the another big threat for General Motors. Because, GM is not a leader once it was, currently there are many different brands in the industry, which are working hard for competing with their rivals. Therefore, GM should always keep the innovation on top for competing in the industry. Figure 4: SWOT Analysis of General Motors Source: Author 3.3. VALUE CHAIN ANALYSIS OF GM Value Chain is called to add value to the product and remove excess waste of resource consumption, in other word, to maximize the value of work done by the systematic and asset management. Supplier of products and processes that increase the effectiveness of all stages up to final customers and to maintain, so used to gain competitive advantage. Value Chain   Management focuses on the destruction of waste inside the company and also focuses on the customers satisfaction inside the company . Value Chain assits to the companies to identify activities where it may well apply its presence potentials (Diez-Vial, 2009) and also identify which activities to outsource in order to decrease prices by getting opportunity of country-specific advatages. One of the compenent of manufacturing is outsourcing which is congress the features of GMs activities that needs a much more labour to the other countries where labour costs are cheaper, and this could relieve GM from employment responsibility . Additionally, recently GM could be able to resolve problems with United Automobile Workers. Michael Porter (2004) examined a set of interconnected generic activities common to a variety of companies. According to Porter, Value Chain Analysis is described as below: Figure 5: Value Chain Activities Table Source: http://www.netmba.com/strategy/value-chain/ GM, for instance, gives highly importance on its customer relationships. For the theory part, Service activities are the activities that continue and enhance the products value including customer support, repair services, etc. Meanwhile, for the GM strategy, they are using OnStar Technology which enables the customers get in touch with the call center of GM in an emergency situations. 3.4. BCG MATRIX ANALYSIS OF GM The BCG Matrix method is based on the product life cycle theory that can be used to determine what priorities should be given in the product portfolio of a business unit ( Lancaster and Reynolds, 2004) . To ensure long-term value creation, high-growth products and low-growth products should be undertaken by the companies in need of cash inputs and generate a lot of cash respectively. Figure 6: BCG Matrix adapted for GM Source: (LancasterReynolds, 2004) As I mentioned above, determining the factors of industry and as well as firms businesses is playing an essential role for gaining competitive advantage in the global market. Till before the two decades, oil prices had gone up with high percentages. So that, this and the environmental factors had oushed the automobile sector to the fuel efficiency vehicles. With the consideration of BCG Matrix applied to the GM, GM should pull off the brands like Pontiac, Hummer which are fuel-efficiency and oil-guzzling cars. Furthermore, more investment should put into producing smaller fuel-efficient vehicles, and also HEVs ( Hybrid Electric Vehicles). 4. CONCLUSION In conclusion, analysing the General Motors Corporation is done by using some strategical analysing methods, such as Porters FF, Value Chain, BCG Matrix, and Swot Analysis. Searching and applying the systems into the GM is quite broad because of the companys long time history which is more than a hundred years. In to the this content, the Company is analysed in detail according to factors of competitive advantage, internal and external. Therefore , I reached up a conclusion for GM. Of course, every single company and firm can make mistake in their business life cycle, however, minimizing those mistakes is one of the essential area for the firms. If we turn to GM, they had been really successful in the industry when there were no any other competitors. However, once GMs rivals entered to the business, GM started lose its market share globally. Because they overlooked at them, they didnt do many things until they lose their profits. After that , they changed some system, they started to struggled with their rivals. So that, with consideering all the analysed strategic forces above and the company, some recommendations should be done. For forthcoming improvements, first of all, General Motors should describe possible and suitable sector to serve. And also GM should concern about arrangement application and differentation strategy. For example, Focus strategy may assist GM to enable to reduce the costs as GM diverge from broad-line manufacturer to another varieties. By doing his, GM will be able to differntiate its product from the other rivals , because of focusing on a specific niche market that may perform much more better . The other one is to stay ready for even every hard and difficult circumstances, such as financial crisis. Although , generally it is an unexpected factor, companies, and also GM, should gain their SWOT analysis under the line of Threats. Staying in prepare positon always gives high competitive advantage with the other competitirs in the global industry. Last but not least is maintaining the speed of rivalry environment, GM should enhance and improve its product development. Alongside with the product development, environmental factors should be considered as well for gaining the high quality of business. 5. RECOMMENDATION In my opinion, General Motors should follow some strategies such as restructuring, product development, liquidation and market development. If GM does the product development, this would allow them to sustain the speed of rivalry environment. As a pratic example of this theory is Hybrid SUV vehicles, which matches the GM shape with continuing the portion of SUV, basically that allocate the company to keep on with trend models. My another recommendation for GM is reevaluation of the market. Global market is a market that which changes frequently. First GM vehicles had got tradition style, however, among the changing industry, they started to produce big cars, especially for the US market. One practical example for that case is to produce ultra-modern vehicles. If they manufacture that futuristic cars before the Honda or Toyota Company, they would gain an advantage in competitive industry. Lastly, liquidation is very essential for GM. The reason for that is, its assets are much more than its incomes. If General Motors can get the assests through the cash, therefore, GM could be more available finance. Moreover , when they achieving that process, GM wouldnt have to rely on US market, they could be independent in global industry. 6. APPENDIX Appendix 1 Imported Japanese Cars Develoopment: Source: http://www.emeraldinsight.com/journals.htm?articleid=1501956HYPERLINK http://www.emeraldinsight.com/journals.htm?articleid=1501956show=htmlHYPERLINK http://www.emeraldinsight.com/journals.htm?articleid=1501956show=htmlshow=html Appendix 2 Auto Sales Monthly Change: Source: http://www.wstreet.com/investing/stocks/19359_gms_fire_sale_and_auto_sales_preview.html Appendix 3 -China Car Market Soars: Source: http://seekingalpha.com/article/243737-outlook-2011-china-says-no-more-cars-down-goes-auto-industry Appendix 4 Green Manufacturing Processes: Source: http://www.emeraldinsight.com/journals.htm?articleid=1863551HYPERLINK http://www.emeraldinsight.com/journals.htm?articleid=1863551show=abstractHYPERLINK http://www.emeraldinsight.com/journals.htm?articleid=1863551show=abstractshow=abstract Appendix 5 Steel Prices Between 2005 and 2010: Source: : http://www.ttiinc.com/object/ME_Materials_Steel Appendix 6 Rise in Fuel Prices Between 2009 and 2010: Source:http://www.bbc.co.uk/news/business-12098981 7. REFERENCES 1. Associated Press, 2010. General Motors Gets Junk Credit Rating From Fitch. Michigan Live LLC. [Internet] Available at: http://www.mlive.com/auto/index.ssf/2010/10general_motors_gets_junk_credit.html [Accessed 28 January 2011] 2. BBC News, 2011. Petrol Duty and VAT Rises To Increase Price Of Fuel. Business. [Online] Available at: http://www.bbc.co.uk/news/business-12098981 [Accessed 28 January 2011] 3. Cavusgil, S. Knight, G., and Riesenberger, R., 2008. International Business, Strategy, Management, and the New Realities. New Jersey: Pearson Prentice Hall. 4. Chu, D.L., 2010. China Says No More Cars, Down Goes Auto Industry. Outlook 2011. [Online] Available at: http://seekingalpha.com/article/243737-outlook-2011-china-says-no-more-cars-down-goes-auto-industry [Accessed 31 January 2011] 5. Constantini, F., 2010. General Motors. The New York Times. [internet] . Available at: http://topics.nytimes.com/top/news/business/companies/general_motors_corporation/index.html [Accessed 10 February 2011] 6. Datamonitor, 2009. General Motors Corporation. Company Profile. [Online] Available at: www.datamonitor.com [Accessed 28 January 2011] 7. David, F.R., 2011. Strategic Management Concepts. 13th edition. New Jersey: Pearson Prentice Hall. 8. Diez-Vial, S., 2009. Firm Size Effects on Vertical Boundaries, Journal of Small Business Management, 47 (2): 137-153. 9.Generals Motors, 2010. Company Profile. [Online] Available at: http://www.gm.com/corporate/about/company.isp [ Accessed 10 February 2011] 10. Hamer, T. Hamer, M., 2010. General Motors-It Wasnt Always This Bad. Learn About Classics. [Online] Available at: http://classiccars.about.com/od/classiccarsaz/a/GM.htm [Accessed 10 February 2011] 11. Johnson, G. Scholes, K. and Whittington, R., 2008. Exploring Corporate Strategy, 8th edn. London: Prentice Hall. 12. Kotler, P. Keller, K. L., 2009. Marketing Management, 13th edn. New Jersey: Pearson Education. 13. Mintzberg, et al., 2003. The Strategy Process: Concepts Cases. New Jersey: Pearson Prentice Hall. 14. Niederhut-Bollmann, C. Theuvsen, L., 2008. Strategic Management in Turbulent Markets: The Case of the German and Croatia Brewing Industries. Journal for East European Management Studies, Vol. 13, No.1, pp. 63 88. 15. Nunes, B. Bennett, D., 2010. Green Operations Initiatives in the Automobile Industry: An Enviromental Reports Analysis and Benchmarking Study. An International Journal. [Online] Available at: http://www.emeraldinsight.com/journals.htm?articleid=1863551HYPERLINK http://www.emeraldinsight.com/journals.htm?articleid=1863551show=abstractHYPERLINK http://www.emeraldinsight.com/journals.htm?articleid=1863551show=abstractshow=abstract [Accessed 13 February 2011] 16. Nytimes, 2011. United Automobile Workers. Organizations. [Online] Available at: www.nytimes.com [Accessed 31 January 2011] 17. Porter, M.E., 2004. Competitive Strategy: Techniques for Analysing Indystries and Competitors. New York: Free Press. 18. Seidenfuss, K. Kathawala, Y., 2005. Voluntary Export Restraint (VER) Without Market Restraints?: The Case Study of the Monitoring Agreement (1991-1999) Between the Japanese Car Manufacturers and the European Union. European Business Review. [Online] Available at: http://www.emeraldinsight.com/journals.htm?articleid=1501956HYPERLINK http://www.emeraldinsight.com/journals.htm?articleid=1501956show=htmlHYPERLINK http://www.emeraldinsight.com/journals.htm?articleid=1501956show=htmlshow=html [Accessed 10 February 2011] 19. Silver, D., 2009. GMs Fire Sale Auto Sales Preview. Wall Street Strategies. [Online] Available at: http://www.wstreet.com/investing/stocks/19359_gms_fire_sale_and_auto_sales_preview.html [Accessed 8 February 2011] 20. Schlie, E. Yip, G., 2000. Regional Follows Global: Strategy Mixes in the World Automotive Industry. European Management Journal, Vol. 18, No. 4, pp. 343-354. 21. The Economist, 2009. In Pieces. The American Car Industry. [Online] Available at: www.economist.com/node/13145718 [Accessed 8 February 2011]

ARLT: Chinese Imagination Essay -- essays research papers

Repay your love and friendship Chinese literature, for example, ancient poetry, lyrics, and traditional Chinese stories, reveals many different kinds of good personalities of people. According to a famous ancient Chinese philosopher, Confucius ( ¿Ãƒâ€"Ãâ€"Ó), men are born to be kind (ÈËÃâ€" ®Ã‚ ³Ãƒ µÃ‚ ©o à Ãƒâ€Ã‚ ±Ã‚ ¾Ãƒâ€°Ãƒâ€ ). Everyone has his or her own good qualities and sometimes they are just hidden and needed to be explored and discovered. In traditional China, people had a strong sense of repayment (ˆÃ ³Ã‚ ´Ãƒ °). People who do not have this ability to repay others who have helped them before are usually being looked down on. The sense of repayment is perhaps a product of a good friendship or love. And the boundary of love here in this case, is not only about the love between couples but all different kinds of love also, for instance, the love between family members. Therefore, repayment is in fact tied in with the theme of filial piety. People ¡Ã‚ ¯s devotion to and their respect for their parents or elders are actually a form of repayment. In the story,  ¡Ã‚ °The Courtesan Li Wa, ¡Ã‚ ± Li Wa is surely very respectful to her  ¡Ã‚ °mother ¡Ã‚ ± though she is not her real mother who gives birth to Li Wa. While Li Wa and the young man are taking a rest at Li Wa ¡Ã‚ ¯s aunt ¡Ã‚ ®s place, she gets a message that her mother is ill, suffering very badly and cannot even recognize the people in the house. Li Wa, without a doubt, decides to go back immediately to see her mother without even considering the young man. Though I have to say that I personally doubt that this is in fact a proper and an appropriate way to handle this situation, Li Wa has certainly shown her respect and devotion to her so-called  ¡Ã‚ °mother ¡Ã‚ ±. A while later in the story, the young man fails to find Li Wa and her aunt. He has been roaming about and at some point close to death due to illness. He ends up being employed by the mortuaries to sing. On one occasion, the young man ¡Ã‚ ¯s father happens to be there and an old servant recognizes the young man. His father takes him out of there, stripped him, flogs him with a horse whip several hundred times and leaves him for dead. The young man does not end up in death because the youth ¡Ã‚ ¯s music instructor sends someone to keep and eye on him. At this point of the story, the young man ¡Ã‚ ¯s relationship with his father has already broken and the young man ¡Ã‚ ¯s father even thinks that his son is beaten to death by himse... ... Kuo goes to visit them. Here at this point in the story, Kuo repays Wu for all he has done to rescue himself back in the days when Kuo is captured by the barbarians. He carries Wu ¡Ã‚ ¯s and his wife ¡Ã‚ ¯s bones back to their native place along with their son Wu T ¡Ã‚ ¯ien-yu and on the road he once says,  ¡Ã‚ °Yung-ku (Wu Pao-an ¡Ã‚ ¯s style name) labored for ten years for my sake. Carrying his bones for a little while is the least gesture I can make to show my gratitude. ¡Ã‚ ± After they arrive, Kuo shows his respect for Wu as if Wu is his father and does what a son would do when his father dies and  ¡Ã‚ °every detail of the burial arrangements is the same as when he has buried his father. ¡Ã‚ ± Kuo treats his benefactor as if he is his father. Here it reveals that a true friendship tie in with filial piety. Kuo also offers Wu T ¡Ã‚ ¯ien-yu his own post as a further repayment to his  ¡Ã‚ °father ¡Ã‚ ±. The story  ¡Ã‚ °Wu Pao-an Ransoms His Friend ¡Ã‚ ± discloses the connection between friendship, repayment, and filial piety. Between people with high quality of humanity, there is a genuine friendship which acts as a bond. And this bond leads to repayment when there are favors to be repaid. A form of repayment is being filial.

Contextual factors on the adoption and infusion of ABC

The chief research aims of this survey are to look into the influence of certain contextual factors on the execution phases, acceptance and extract of ABC, and besides to look into whether the acceptance and extract of ABC better Persian fabrication houses ‘ public presentation ( fiscal and non fiscal ) This chapter provides a treatment to which findings reported in Chapter five are able to supply replies to the research inquiries and achieve the research objectives set out at the beginning of the research. The findings of this survey supply groundss in three distinguishable positions: execution phases, acceptance, and extract of ABC and in these countries are tested three major contextual facA ­tors: environmental factors, technological factors, and organisational factors. Therefore, the following three subdivisions discuss the consequences related to three major contextual facA ­tors: environmental factors, technological factors, and organisational factors. Following subdivision provides treatment on hypotheses 7 which predicted that the effects of each contextual factor on ABC execution phases are changed. Then relationships between execution phases, acceptance, extract of ABC and organisational public presentation are presented. Following subdivision provides treatment relat ionship between execution phases, acceptance, extract of ABC and organisational public presentation. The following subdivision the deduction of the survey, and discusses about both theoretical and practical deductions. This is followed by the treatment on the survey ‘s possible restrictions. For get the better ofing such restrictions, several suggestions are presented for future research. Finally, in the last subdivision, decision on the overall findings is presented.6.1. Technological factors and ABC1 ) Degree of information engineering quality ( IT ) : Hypothesis one that predicted the positive consequence of IT on three positions of ABC was non supported. IT did non significantly affect the execution phases, and extract ABC. Furthermore, it was found that IT to be negatively related to ABC acceptance. As reference in old chapters, acceptance has been the chief event in ABC surveies. In this survey that ABC execution was considered as the seven phases procedure, ABC adoptive parent was defined as a house who meet at least phases 4 or supra. It means the ABC acceptance is vary from ‘plan to follow ABC ‘ to ‘ABC have adopted ‘ . The consequence indicates the negative consequence of IT on ABC acceptance. This determination is considered with survey by Krumwide ( 1998b ) who find that high degree of information system ( IT ) may force houses to reject ABC before following. She argued that houses in high information system quality that are satisfied with information provided from bing system might be loath to put their resources in following ABC system. It seems that houses who have non reached the acceptance phase besides invest in a big sum of resource on IT. Possibly excessively much IT takes the focal point off from following ABC. These consequences suggest h ouses without high IT quality possibly more able to follow ABC. This survey used seven execution phases and defined extract ABC as the phase seven â€Å" Used extensively † . For analysing â€Å" extract ABC † merely ABC adoptive parent houses are included in the sample ( n = 33 ) . In the phase seven, ABC information is used outside the accounting section for determination devising. This phase is frequently cited as an of import end or ABC success. However, accomplishing this end can be hard ; some research workers believed that organisational factors have consequence on extract ABC more than the other factors ( e.g. , Shields, 1995 ; Krumwiede, 1998b ) . The IT did non play important function for houses to travel higher execution phases of ABC and accomplishing infuse ABC. Besides this consequence is non congruity with of Krumwiede ( 1998b ) who find positive consequence of IT on extract ABC, it seems the comparatively little sample size for the extract analysis failed IT playing important functions. 2 ) Degree of merchandise diverseness ( DIVER ) : In this survey DIVER relates to the assortment of merchandises that are manufactured by a house. H ( 2 ) provinces that degree of merchandise diverseness has a positive consequence on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract. Hypothesis ( 1 ) was partly supported and the consequences suggest that there is a positive and important consequence of DIVER on ABC execution and ABC acceptance, but grounds shows DIVER did non significantly affect ABC extract. This suggests that as merchandise diverseness is high, the houses make greater following ABC and besides they are motivated to run into higher phase of ABC execution. These happening supported by many research workers ( e.g. , Bjornenak 1997 ; Clarke et al. , 1999 ; Krumwiede, 1998b ; Cagwin and Bouwman, 2002 ; Brown et al. , 2004 ) . They believed that high degree of merchandise diverseness increase the demand of more accurate costing systems which is a primary ground for following a new bing system such as ABC. This is what Cagwin and Bouwman ( 2002 ) where they argued that traditional cost systems has some failing ( e.g. , distorted the cost of merchandises ) and this failing in high degree of DIVER will be addition. The consequence suggests that merchandise diverseness increased the houses are more likely to utilizing ABC system. So for get the better ofing this failing the houses that produce more than five merchandises tend to be more likely to utilize ABC than houses with fewe r products.. DIVER does non play an of import function in extract ABC. This determination is contestant with Krumwiede ( 1998b ) found similar consequence. Previous surveies ( Cooper and Zmud 1990: Shields 1995 ; Krumwiede, 1998b ) suggest that organisational factors are more of import than technological factors for making the extract phase. It seems achieve the concluding phase of ABC ( utilize extensively ) is an internal challenges which affected by other variables. Furthermore, possibly the comparatively little sample size for the extract analysis failed DIVER playing important functions. 3 ) Degree of operating expense ( OVER ) : The step of OVERE involved with the measuring of house ‘s cost construction and per centum of operating expense calculated and applied as a value of OVER. However, the descriptive statistic consequence ( table 5.15, p.190 ) shows in 52.7 % of houses, more than 24 % of entire cost is overhead, which is high degree of operating expense. These findings are rather similar to Xiong et Al. ( 2008 ) where they found that in Chinese fabrication houses the per centum of fabricating overhead disbursal have increased in recent decennaries. Furthermore, many research workers believed that the operating expenses allotment method in traditional costing system is non accurate, therefore the higher degree of overA ­head is the chief ground for altering the traditional costing system to new cost accounting systems such as ABC ( Narong, 2009 ; Xiong et al. , 2008 ) . H ( 3 ) that was antecedently expected a positive consequence of degree of operating expense on three positions of ABC is marginally supported. However, the determination shows mixes consequences and propose three different functions for relationships between OVER and execution phases, acceptance, and extract of ABC system. In execution phases, OVER is non an of import factor finding execution phases. In ABC acceptance, OVER positively influence the ABC acceptance. Furthermore OVER effects extract of ABC negatively. Kaplan ( 1991 ) believed that the overhead allotment system falsify the cost in traditional costing systems. The positive consequence of OVER on ABC acceptance is consistent with many research workers ( e.g. , Brent, 1992 ; Sohal and Chung, 1998 ; Wynder, 2008 ; Cagwin and Bouwman, 2002 ; Foster and Swenson, 1997 ) . The consequence suggested the houses with high OVER are more likely to follow ABC. Krumwiede ( 1998a ) argued that in low degree of overhead cost is a lower potency for cost deformations, and in this status, the benefits of ABC may be limited. In high degree of operating expense, potency for cost deformations is high. ABC may cut down merchandise cost deformations well ; nevertheless, this status might force houses to follow ABC system. In contrast houses with low OVER are more likely to finish acceptance procedure and meeting extract ABC. Besides this consequence is non congruence with of with Krumwiede ( 1998b ) who found that OVER does non impact extract ABC, is congruity with many research workers who found that the major trouble faced by following ABC successfully was finding of cost drivers and developing an activity lexicon ( e.g. , Khalid, 2005 ; Anand et al. , 2005 ) . They indicate that the higher the grade of OVER, the higher trouble is for happening cost drivers is. So it seems the troubles for happening accurate cost driver within acceptance phases hinder the houses to make extract ABC ( last phase ) . However, the determination shows mixes consequences for OVER and propose three different functions of OVER on three positions of ABC. This determination contestant by the invention theory that indicated a variable may hold different consequence on different phases ( Cooper and Zmud, 1990 ) . The overall consequence for over indicate the effects of OVER on three positions of ABC are changed.6.2. Environmental factors and ABC1 ) Perceived environmental uncertainness ( PEU ) : From expletory factor analysis for PEU, three constituent factors were extracted: â€Å" perceived environmental uncertainty-industrial † ( PEU-IND ) , â€Å" perceived environmental uncertainty-financial † ( PEU-FIN ) , â€Å" perceived environmental uncertainty-economical † ( PEU-ECO ) . Three dimensions of PEU measuring are based on gauging the predictability in many facets included: house ‘s providers, rivals, clients, financial/capital markets, authorities regulative, labour brother hoods, and economic sciences, politics/technology. As shows by the descriptive statistic ( table 5.17, p.191 ) PEU in all factors have average tonss above 3.00. It means the economical activities of Iran are surrounded by high degree of sensed environment uncertainness ( PEU ) . In this status the houses may non be able to foretell future easy therefore impede them to implement ABC or other new advanced accounting system. Hypothesis 4 that provinces that PEU has a negative consequence on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract is marginally supported. From three dimensions of PEU merely PEU-FIN affects negatively ABC execution, all three dimensions of PEU negatively affect ABC acceptance. Furthermore, PEU-FIN affects positively ABC extract. As expected, PEU appears to play a major function in the acceptance ABC. There are negative and important relationships between all three dimensions of PEU and ABC acceptance, bespeaking the lower the grade of PEU, the higher purpose for following ABC is. Besides this consequence is inconsistent with of Anderson ( 1995 ) where found that environmental uncertainness promotes ABC acceptance, is consistent with Jusoh ( 2008 ) who found PEU negatively affect Balanced Scorecard Measures ( BSC ) use. Although the relationships between environmental uncertainness and the execution phases, acceptance, and extract ABC have non tested in the study surveies before, the extent of literature in other cost invention system ( e.g. , mark costing and balanced scorecard ) and direction accounting systems ( MAS ) supported these relationships ( e.g. , Gul, 1991 ; Lat and Hassel 1998 ; Jusoh, 2008 ; Chenhall and Morris, 1993 ; Hussain, 2003 Ax et al. , ( 2008 ) . The common decision of these surveies is that when the environmental uncertainness is considered high, directors holding less entree to information needed to do determinations and can non delegate chances to the results of the determinations. It seems under unsure conditions, director ( possibly for cut downing the hazard of the altering system ) does non supply resources for implementing new invention system such as ABC. The low rate of utilizing ABC in Iran ( 6.91 % ) may explicate with this determination. In contrast, merely one PEU declines, PEU-FIN positively affect ABC extract. This consequence indicated that after houses adopt ABC system, the higher PEU-FIN motivates them to finish the execution procedure and involve to last phase ( used extensively ) or concluding end. PEU-FIN related to predictability of financial/capital markets aspect, it seems in unsure environment fiscal resources are instable therefore ; steadfast collapsible shelter to rapidly make the concluding end of execution procedure, if they wait the cost might increase dramatically. Furthermore, these houses need to utilize ABC as chief system cost accounting system to better their cost accounting information. These acquiring consequences are consistent with Anderson ( 1995 ) who indicated that environmental uncertainness promotes ABC. Furthermore, more late Ax et Al. ( 2008 ) found that the execution of mark costing was correlated with the degree of PEU. The overall determination indicates from three decline of PEU, PEU-FIN has important consequence on three on three positions of ABC. However, an of import determination of this survey is that PEU-FIN is besides associated with ABC extract. There is important consequence with merely one decline of PEU on extract ABC. — Some pervious research workers propose that organisational factors ( e.g. , house size, preparation, and direction support ) may impact the extract ABC procedure more than the technological and environmental variables ( e.g. , Shields, 1995 ; Cooper and Zmud 1990 ; Krumwiede, 1996 ) . 2 ) Degree of competition ( COMPT ) : Competition refers to the grade of competition a house faces in a peculiar market. Hypothesis 5 which predicted the positive consequence of COMPET on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract is partly supported. The COMPET positively affect execution phases and acceptance but COMPET is non an of import factor finding extract ABC. Malmi ( 1999 ) argued that competition influences the demand of accurate cost accounting information. The incorrect cost information in extremely competitory industries errors made, these errors may work by rivals instantly. Furthermore, Anderson and Young ( 1999 ) believed that in extremely competitory status, houses focus on sale monetary value and cost decrease. They argued that in this status new cost informations such as ABC are most valuable. Furthermore ABC may supply accurate and clear information that may assist tauten to cut down the cost. The determination that COMPET positively affect execution phases and acceptance quit similar to study consequence conducted by Cagwin and Bouwman ( 2002 ) who found that non-competitive state of affairss such as monopoly can take to utilize traditional cost accounting than with ABC. Furthermore, Anderson ( 1995 ) found competition played an of import function in conveying cost systems under direction review and improved the hunt for happe ning new cost direction attacks so high degree of competition encourage houses to follow ABC. In contrast, COMPET is non an of import factor finding extract ABC. Previous surveies ( Cooper and Zmud 1990: Shields 1995 ; Krumwiede, 1998b ) believed that organisational factors are more of import than environmental or technological factors for making the extract phase. It seems achieve the concluding phase of ABC ( utilize extensively ) is an internal challenges which affected by organisational factors. Furthermore, possibly the comparatively little sample size for the extract analysis failed COMPET playing important functions. 3 ) Business scheme: the accounting literature suggests that houses use peculiar accounting system, is depending on which scheme they adopt. Gosselin ( 1997 ) asserted that Miles and Snow ‘s typology is more appropriate for analyzing the issue of invention direction accounting systems such as ABC. This survey examined the grade to which houses emphasize each of the concern scheme types proposed by Miles and Snow ( 1978 ) who identified four strategic types of organisations harmonizing to the rate of alteration merchandises and markets: prospectors ( STRA-P ) , guardians ( STRA-D ) , analysers ( STRA-A ) , and reactors ( STRA-R ) . Prospectors are characterized by their dynamism in seeking market chances. Defenders have a scheme which is the polar antonym from prospectors they operate within a narrow product-market sphere characterized by high production volume and low merchandise diverseness. Analyzers stand between these two classs, sharing features of both prospectors and gua rdians. Reactors do non follow a witting scheme. As shows by the descriptive statistic ( see table 5.18, p.192 ) , most houses ( 32.4 ) adopt reactor scheme, prospector scheme is least adopted by houses ( 19.1 % ) . Hypothesis 6 ( H6 ) suggested that prospectors are more likely to be ( a ) in higher phases of ABC execution phases, ( B ) ABC adoptive parents, and ( degree Celsius ) ABC infuser. H ( 6 ) is non supported. Although houses who adopt ABC employ a peculiar scheme, face-to-face with expected, analysers are more likely to be in higher phases of ABC execution and ABC adoptive parents Furthermore result indicated that extract ABC does non use a peculiar scheme. Although, the consequence did support hypothesis related to concern scheme, it shows analyser scheme with sharing advantages of both prospector and guardian is the best type of scheme to follow ABC and to travel to higher ABC execution. It seems in unsure environment that Persian houses faced, analysers houses have more tolerance and they can foretell necessary elements to do ABC acceptance determination, and to travel to higher ABC execution phases. These important determination is consistent with a statistical survey conducted by Bhimani et Al. ( 2005 ) where they found that scheme influenced the determination to see ABCM, scheme influenced the success of ABCM execution They asserted that houses will put more accent on peculiar accounting techniques or information, depending on which scheme they adopt. In contrast, the consequence indicated that for run intoing the last phase ( ABC extract phase ) houses no demand to use a peculiar scheme. This is what Moll ( 2005 ) found in her survey in that ABC user houses did non follow a peculiar scheme. As reference in old treatment, organisational factors are more of import than environmental or technological factors for making the extract phase. It seems achieve the concluding phase of ABC ( utilize extensively ) is an internal challenges which affected by organisational factors. Furthermore, possibly the comparatively little sample size for the extract analysis failed STRA playing important functions.6.3. Organizational factors and ABC1 ) Firm size ( SIZE ) : Size is measured as the degree of one-year gross revenues gross of the respondent ‘s houses. H ( 8 ) that proposed SIZE has a positive consequence on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract strongly supports. The consequences suggeste d the SIZE significantly affect execution phases, acceptance, and extract of ABC. As expected, the larger the company, the more likely it is to follow ABC, and wining to higher execution phases even last phase ( stage 7 extract phase ) . Larger companies may besides hold more resources to put for inventions like ABC. This determination is consistence with two statistical surveies by Krumwiede ( 1998b ) and Krumwiede and Suessmair, ( 2005 ) . Krumwiede ( 1998b ) found that SIZE was a important variable in the ABC acceptance analysis and Krumwiede and Suessmair ( 2005 ) found size positively affect extract and range to high degree of German cost accounting methods ( GPK ) . Bjornenak ( 1997 ) argued that big houses have the needed resources, such as clip, financess, and forces to finance the substructure and, hence, are more capable of following ABC. Additionally, big houses with economic sciences of graduated table are more likely to afford the execution of ABC. Further, harmonizing to Van Nguyen and Brooks ( 1997 ) larger houses are more likely to hold greater entree to the cognition of design and implement ABC. 2 ) Top direction support: ( TMSUP ) : Krumwiede ( 1996 ) asserted the top direction support have connexion with houses that have begun acceptance ABC, therefore it merely tested for extract analysis together with both other technological and environmental factors. H ( 9 ) that stated top direction support has a positive consequence on ABC extract is strongly supported. The literature has identified that if top direction support the ABC, the hazard of the undertaking is reduced, entree to resources is increased and cut downing project uncertainness and thereby doing acceptance is easier ( e.g. Shields, 1995 ; Cooper et al. , 1992 ; Krumwiede, 1998b ; Brown et al. , 2004 ; Krumwiede and Suessmair, 2005 ; Melah and Nasir Ibrahim, 2006 ) . These important determination is consistent with a statistical survey conducted by Dosch and Wilson ( 2007 ) where they found that the most of import factors to ABC success was top direction support. Shields ( 1995 ) argued that the function of top di rectors ‘ support for ABC execution success is of import because can deny resources for acceptance an invention if they do non back up. Furthermore they can supply the political aid needed to actuate or force aside persons and alliances who resist the invention if they support. 3 ) Degree of preparation ( TRAIN ) : Because the Level of developing have connexion with houses that have begun acceptance ABC, it is non considered for the early acceptance ABC, and they merely tested for extract analysis together with other factors. Hypothesis 10 that asserted preparation has a positive consequence on ABC extract is non supported. The deficiency of significance for consequence of preparation on ABC extract is besides surprising. The determination that quit similar to study consequence conducted by Maelah and Nasir Ibrahim ( 2006 ) who did non happen found important influence of preparation on AB. Furthermore, Krumwiede ( 1998b ) found a negative consequence of train on ABC extract It seems the deficiency of significance for relationship between preparation and extract ABC is related to little sample size for the extract analysis ( n = 33 ) . Furthermore, from this little sample, more houses ( n = 20 ) houses are at the initial phase of ABC acceptance. Therefore, the preparation in relation to ABC was non looking as an of import factor among these organisations.6.4 Changes the consequence of contextual factorHypothesis 7 ( H7 ) stated that the consequence of these contextual factors: degree of information engineering quality, degree of merchandise diverseness, degree of operating expense, perceived environmental uncertainness, degree of competition, concern scheme, and steadfast size alteration in ABC execution phases. Consequence shows ( see table5.31, p.210 ) from 7 variable merely 2 variable ( SIZE and STRA-A ) have same consequence on the ABC execution phases and the H ( 7 ) partly supported. This determination besides is consistency with many ABC surveies ( e.g. , Anderson, 1995 ; Krumwiede, 1998b ; Gosselin, 1997 ) which found that the consequence of selected factors vary from phase to present. Although they use a different phase theoretical account and different factors, they found same consequence that different factors associated with the different phases. Furthermore, this determination is consistency with information systems ( IS ) invention theory ( Kwon and Zmud, 1987 ) which widely accepted by the most of ABC research workers. The theory suggested that alteration occur in phases and grade of importance for each contextual factor is differ in several ABC execution phases.6.5 Organizational public presentationTwo types of public presentation steps are typically used to measure a house ‘s public presentation: fiscal and non fiscal steps. Hussain ( 2003 ) asserted multidimensional public presentation steps improve the public presentation measuring. 1 ) Financial public presentation ( PER-FIN ) : Hypothesis 11 that proposed houses who are ( a ) in higher ABC execution phases, ( B ) ABC adoptive parents, and ( degree Celsius ) ABC infuser have greater degree of fiscal public presentation is to the full supported. The consequences show houses who are in higher ABC execution phases have greater degree of fiscal public presentation than houses who are in lower phases. ABC adoptive parents have greater degree of fiscal public presentation than non adoptive parents houses. Furthermore the consequence indicated ABC infuser has greater degree of fiscal public presentation than non infuser houses. This is what Cagwin and Bouwman ( 2002 ) found in their survey in that positive relationship between ABC acceptance and betterment their fiscal public presentation. 1 ) Non fiscal public presentation ( PER-NFIN ) : Hypothesis 12 that asserted houses who are ( a ) in higher ABC execution phases, ( B ) ABC adoptive parents, and ( degree Celsius ) ABC infuser have greater degree of non fiscal public presentation is to the full supported. The consequences show houses who are in higher ABC execution phases have greater degree of non fiscal public presentation than houses who are in lower phases. ABC adoptive parents have greater degree of non fiscal public presentation than non adoptive parents houses. Furthermore the consequence indicated ABC infuser has greater degree of non fiscal public presentation than non infuser houses. This important determination is consistent with a statistical survey conducted by Kennedy and Affleck-Graves ( 2001 ) where they found that the ABC acceptance significantly improves organisational public presentation including fiscal and non fiscal public presentation. Furthermore, Cooper et Al. ( 1992 ) argue that â€Å" the end of ABC is to increase net incomes, non to obtain more accurate costs † . Damanpour ( 1987 ) believed that directors are involved to the issue of bettering their organisational public presentation by following inventions. Cooper and Kaplan ( 1991 ) believed that ABC analysis enable directors to understand the beginnings of cost variableness and shows actions they can take to cut down demands on their organisational resources. Gering ( 1999 ) argued that activity-based costing by concentrating on which client or merchandise is profitable can better public presentation. Cagwin and Bouwman ( 2002 ) argued that steps of success of ABC related to better fiscal public presentation. Some research workers named extract ABC as an ABC success while acceptance is means apply ABC and get down point for implementing ABC. Meanwhile, proving ABC extract shows the clear imagination of ABC acceptance success. Sing the benefits of ABC, nevertheless, are most of import groundss which indicated that ABC user increased net incomes and obtained more public presentation. Some benefits which ABC research workers found as follow: more able to mensurate cost accurately, better apprehension of merchandise costing, and develop public presentation measurings ( Kiani and Sangeladjiai, 2003 ; Khalid, 2005 ) , better understanding for cost decrease chances, and improves managerial determination and besides proviso of better cost control, higher degrees of satisfaction with their organisations bing system ( Moll, 2005 ; Brent 1992 ) , bettering the truth of cost measured for different merchandises and services by more accurately delegating direct cost, utility of cost information for det ermination ( Clausen, 2002 ; Cooper and Kaplan, 1992 ) , Supplying a dependable indicant of long-term variable merchandise cost which is peculiarly relevant to, managerial decision-making at a strategic degree ( Sohal and Chung, 1998 ) .6.6. Deductions of the surveyThe findings of this survey have both practical and theoretical deductions. Attewell ( 1992 ) observed that most statistical surveies on inventions have used two distinguishable positions for analysis: acceptance and extract. But this survey effort utilizing one more distinguishable position for analysis: execution phases.6.6.1. Theoretical deductionsAt the degree of theory, the primary relevancy lies in its scrutiny in three distinguishable positions: execution phases, acceptance, and extract of ABC. This survey attempts to lend to the theoretical organic structure of cognition in four Fieldss. In the file of cost accountings invention, the determination can explicate utilizing ABC as an of import cost accounting invention. ABC introduced to get the better of failing of traditional cost accounting system. Although utilizing ABC demonstrates advantages and improves house ‘s public presentation ; degree of utilizing of this system is still lower than traditional 1. Besides the determination may explicate this paradox by demoing the negative consequence of some factors on ABC acceptance which are non under the directions control ( e.g. , environmental uncertainness ) or affect of some factors opposite what was antecedently expected ( e.g. , information engineering quality ) . The potency for direction accounting literature ( MAS ) to inform ABC execution research is highlighted by this survey. Mireover, this survey contributes to the accounting invention literature refering the combination consequence of certain contextual factors on execution phases, acceptance, and ext ract of ABC. Further, the chief part is conceptualisation of sensed environmental uncertainness ( PEU ) and its investigated consequence that indicated influences of PEU on execution phases, acceptance, and extract of activity-based costing ( ABC ) . This survey identified the PEU as a most of import determiner for making the acceptance and extract of ABC. In add-on, this survey contributes to the literature sing to applied multidimensional public presentation steps and trial difference of fiscal and non fiscal public presentation between adoptive parents / non adoptive parents, infusers / non infusers, and low execution phases / high phases groups. Furthermore, the survey contributes to the strategic direction literature with supplying groundss refering the designation and measuring of Miles and Snow ‘s scheme typology. Furthermore the determination can explicate that houses use peculiar accounting system, is depending on which scheme they adopt.6.6.2. Practical deductionsFrom the determination of this survey, there are deductions in four practical countries. First sing the ABC system designs, different contextual factors ( i.e. , technological, environmental, and organisational factors ) are tested to happen whether they affect acceptance, and extract ABC. The determination is shown technological factors ( e.g. , Information system quality, merchandises diverseness, and operating expense ) , environmental factors ( e.g. , Uncertainty, competition, and scheme ) and organisational factors ( e.g. , size ) consequence the acceptance ABC. Furthermore, the consequences indicate the positive function for these full variables ex cept information engineering and uncertainness that affect ABC acceptance negatively. Furthermore, the consequence shows size, direction support, and uncertainty-financial positively affect extract ABC. Focus on factors that influence ABC acceptance and extract will supply utile flashiness for houses who are interested for using ABC. Based on the determination of this survey, organisations in high rate of positive ABC adoptive parents features are the good campaigners for following ABC. It seems these consequences may be of import for non-ABC adoptive parents houses sing acceptance or ABC adoptive parents houses sing extract ABC. Organizations may desire to compare themselves on these factors to find how closely they make consecutive with following and infusing houses. Second, with respect to the regard of concern scheme use, the determination provides groundss that concern scheme is a cardinal component in the implementing and following ABC system. The determination indicated adoptive parents houses are following peculiar scheme. From Miles and Snow ( 1978 ) scheme typology, analyser are more likely to be in higher ABC execution phase and besides ABC acceptance. Based on the determination of this survey, houses that choose analyzer scheme analyser are good campaigners for following ABC. Thus these companies may be refering for utilizing ABC to develop their cost accounting system. Organizations may desire to compare themselves on scheme to find how closely they make consecutive with adopting houses. Third, the most of import determination of this survey is following and inculcating ABC system better both fiscal and non fiscal organisational public presentation. These consequences should be of import for non-ABC adoptive parents houses sing acceptance or ABC adoptive parents houses sing extract ABC. Firms may actuate to following ABC to better their organisational public presentation. Furthermore, houses who are adopted ABC may better their cost accounting methods by extract ABC and accomplishing concluding end.6.7. RestrictionAs with any research, this survey has many restrictions that must be cited. The undermentioned restrictions are the most relevant. First, the pick of trying frame is old restrictions. This survey covers merely fabricating sectors selected from Tehran Stock Exchange ( TSE ) and consequences of the survey besides need to be generalized with cautiousness. There are any generalisations of the consequences to other sector ( e.g. , distribution, retail, services, transit, and others ) should be with cautiousness. In this instance future research should see other sectors such as service and non-profit sectors, authorities organisation in order to acquire better apprehension of the ABC system and its application. Further, the existent population of fabrication houses in whole Iran was non considered. In this instance, future research should look into across geographical parts in Iran to get the better of the restriction of little sample size. Second, the response rate was reasonably high at a degree of 44 % and t-test was performed to try forestalling this job. Gosselin ( 1995 ) believed that there is no manner to cognize for certain whether the non-respondents are different than the respondents. However, it can non reason that respondents are equal option for the whole population of fabrication listed on TSE. For future research suggested that uses both questionnaire study and instance survey methods to avoid this restriction. Third, questionnaire were use to obtain informations and focused for mensurating the respondents ‘ perceptual experiences. Therefore, the variable steps are more subjective than other possible types of information. For illustration in this survey the operating expense cost assumes as an independent variable and its measuring was more subjective, future research should put a greater concern for measuring variables and should utilize secondary informations for mensurating some variable such as house size, diverseness, operating expense and fiscal public presentation to order garnering nonsubjective informations. Next, the decision-making procedures are rather complex and likely related to extra factors which are non tested in this survey. Surveies are limited by a deficiency of other contextual factor. In this instance, future research should clear up the relationship between international PEU perceptual experience, entry manner scheme and ABC acceptance. Finally, a study attack enhances the external cogency of the findings, but for farther improved it should be better to carry on follow-up interviews if it been possible.6.8. DecisionActivity-based costing is the most of import accounting invention. It was developed for get the better ofing the merchandise cost deformation that caused by utilizing traditional costing system ( TCA ) , and research workers have agreed that ABC allocates overhead costs more accurately than TCA. In fact, the possible offered by the survey may good transcend the other accounting inventions. ABC has gained increasing public presentation and consciousness throughout the fabrication houses. Sing the benefits of ABC, empirical groundss show that ABC user increased net incomes and enhance organisational public presentation. In the current survey Logit analysis was used to prove the effects of several contextual factors on execution, acceptance and extract of ABC. These contextual factors were classified as technological, environmental, and organisational factors. Overall findings show the consequence of the technological factors ( e.g. , Information system quality, merchandises diverseness, and operating expense ) , on execution, acceptance and extract is marginally supported. The overall consequence of environmental factors ( e.g. , Uncertainty, competition, and scheme ) on these three distinct positions of ABC is partly supported. Meanwhile, the overall consequence of organisational factors ( e.g. , size, direction support, and preparation ) is ABC is partly supported. Fur thermore, three interesting consequence of this survey were: The negative consequence of IT on acceptance ABC, The negative consequence of operating expense on extract ABC, and the positive consequence of uncertainty-financial on extract ABC Furthermore, this survey found the betterment of house ‘s public presentation in the acceptance and extract phase of ABC. The primary focal point of this work is non to develop new theatrical processs to follow ABC system and brow a 7 phases model from other research worker, but to research how this theoretical account would work when the environment and the factors combination are changed. Three theoretical accounts were developed to capture the consequence of certain factors on different phases of ABC. Adoption theoretical account look into the influences of contextual factors when ABC is used on occasion, while in extract theoretical account, ABC is used extensively. Furthermore, ABC execution phases model effort to happen the different consequence of this contextual factors on different phases. This survey follows the theory that used by most of ABC acceptance research, which is called information systems ( IS ) invention theory. ABC is defined as a direction accounting invention, and it is considered as an administrative invention ( versus technological invention ) .This survey is an invention research, tried to explicate execution procedure by utilizing a factor-based attack ( versus a eventuality attack ) . This survey found grounds that perceived environment uncertainness ( PEU ) plays an of import function in execution, acceptance, and extract phase of ABC. It is besides of import to observe Iran face with in unpredictable environment. The findings suggest that under unsure conditions, director does non supply resources for implementing new invention system such as ABC. The consequences besides provide grounds on the function ABC as an invention accounting systems to better fiscal and non fiscal public presentation.