Tuesday, December 31, 2019

The Glass Menagerie And Winnie Holzman And Stephen...

Theater has been a platform that has been used to deepen our communication and understanding of the complexities of the world around us. It teaches us through language, movement, and the establishment of intimate relationships that play to the contagious nature of emotions. The majority of the 20th century saw a utilization of plays as a tool to stimulate social change, provoke viewers to assess the foundation of what they believe, and an attempt to depict humanity as it truly was. In comparison, though not totally in abandonment, the later 20th century and early 21th century brought to life a more flashy, commercialized interpretation of this tool, and played to the societal theme of entertainment, as seen in the increase of musical theater (Janaro). A true example of this stark contrast is Tennessee Williams’ tragedy The Glass Menagerie and Winnie Holzman and Stephen Schwartz’s mega-musical Wicked. Although from fundamentally different eras and using the employment of distinctive structures that correlate with the different branches of theater, at the core, these stories speak to the same idea of freedom as discussed in the Janaro text. Through assessing the actual elements of these theatrical pieces, there are a lot of similar motifs advanced by both works. In both cases, there is an overarching theme of the characters being divergent from cultural expectations, the ideal of fatherhood is outlined as symbol of contempt and abandonment, there is prevalence of both

Monday, December 23, 2019

The Sociological Imagination And Common Sense - 1648 Words

The Sociological Imagination was a term that was first coined by sociologist C. Wright Mills. It could be said that definition of The Sociological Imagination is having the ability to look beyond personal experience and realise that society is shaped by the cross over between biography and history. Mills thought that everyone in society had the capability to think sociologically and that this was essential to gain a deeper understanding of both their society, and their current circumstance. This approach contradicts a more readily adopted approach by the public that sociologists call â€Å"The common sense approach†. The common sense approach is a collection of knowledge that has been acquired through little scientific merit, such as: personal experience, gossip or anecdotal evidence. This essay will discuss and explain the difference between the Sociological Imagination and Common-Sense explanations through the use of examples to explain the topic of sexuality. Sexuality is an issue that has been widely discussed and has often been misunderstood by society. It has often been a misconception by members of the heterosexual community that all lesbians want to be men. Through applying common sense, it can be understood why people may think gay women want to be men when looking in on the lesbian community, some lesbians prefer to express themselves and their sexuality through the way they dress and act; their short hair, masculine clothing, wearing no make-up and their machoShow MoreRelatedCommon Sense Explanations And The Explanations Of C. Wright Mills Theory Of The Sociological Imagination1534 Words   |  7 PagesIn this essay I will be exploring the differences between common sense explanations and the explanations of C. Wright Mills theory of The Sociological Imagination. Common sense is based on people s personal experiences and their opinions, very often constructed from social norms and generalised views. Whereas, the Sociological Im agination thought up by sociologist C. Wright Mills (1959) is based on the ideas of thinking critically and skeptically, in order to think sociologically. He wrote thatRead MoreThe Sociological Imagination and Understanding Personal Troubles as Social Issues1259 Words   |  6 PagesThe Sociological Imagination and understanding personal troubles as social issues: The Sociological Imagination allows us to question â€Å"things† or issues which are common and familiar to us and to find its deeper meaning. With the Sociological Imagination way of thinking, we find reasoning and uncover why many things in society are the way they are. The Sociological Imagination does not attempt to understand the individual and his or her problems alone, but focuses on issues and problems as itRead MoreSociology and Common Sense Essay1546 Words   |  7 PagesExplain the difference between a â€Å"common sense† and a â€Å"sociological† view of human behaviour, giving relevant examples. Sociology is a social science that enables people to understand the structure and dynamics of society. By using a scientific approach, and by critically analysing society using qualitative and quantitative methods, sociologists can find patterns and connections within human behaviour to provide explanations of how society affects people. Sociological views are based on theories thatRead MoreSociology and Psychology 823 Words   |  4 Pageswhich social structure and institutions affect our everyday life. Sociological imagination was founded by C. Wright mills in the 1950`s it is an overall understanding of that some of the things that happen in society may lead to a particular outcome. Mills said it is â€Å"the vivid awareness of the relationship between experience and wider society.† sociological imagination can also be defined as the ability to look at how sociological situations can unfold due to how everyone is different. The way weRead MoreAnalysis Of Dalton Conley s Y ou May Ask Yourself 1267 Words   |  6 PagesDalton Conley’s book, You May Ask Yourself, defines sociological imagination as, â€Å"The ability to connect the most basic, intimate aspects of an individual’s life to seemingly impersonal and remote historical forces† (Conley 2015, pg. A-11). Sociological Imagination is the idea of being able to step outside of the box, and evaluate society from an alternative point of view. Symbolic Interactionism, norms, socialization, and the idea of understanding yourself vs. understanding the social aspect ofRead MoreSociological Imagination, Social Construction Of Reality And Socialization902 Words   |  4 PagesThe foundational concepts of sociological imagination, social construction of reality and socialization help us learn more about ourselves and the world. Sociological imagination is the way in which individuals realize the connection between their own experience of reality and the experiences of society as a whole. This realization allows people to make sense of the world around them. When one applies sociological imagination, they are stripping their own personal experiences from their thoughtsRead MoreSociological Perspective On Understanding Human Society915 Words   |  4 PagesEvaluate the Sociological Approach to understanding Human Society Explanation of common sense and sociological approaches to the study of Human Societies, with examples. Common sense is subjective as it’s based on opinion and belief; these personal interpretations generate norms in a society that a culture becomes accustomed to, so much so that they barely notice them. It is the basic level of knowledge and judgement that we all share; which we take for granted as a real and true. Common sense tries toRead MoreBriefly Outline the Distinctive Features of the Sociological Approach to Understanding Human Life and the Illustrate How You Would Use Sociology to Make Sense of Globalisation.1554 Words   |  7 Pagestaken for granted and to de-familiarising the familiar. This is what empowers critical thinking which triggers the development of the understanding of the human life. The aim of this essay is to outline the sociological approach to understanding human life , to explore the different sociological perspectives , to question the reliability of the different forms of research and to emphasise the key elements that make sociology different t o other ways of exploring the human life. Finally I shall be illustratingRead MoreSociological Imagination and Social Issues1251 Words   |  6 PagesSociological Imagination and Social Issues People are more likely to use psychological arguments to explain why things are they way they are rather than look at the sociological aspect of them. They think that problems happening in their lives are personal and overlook that they may be caused by society (Ferris amp; Stein 13). Sociological imagination challenges people to look at the â€Å"intersection between biography and history† and see the role we each play in society (Mills 1959 and Ferris amp;Read MoreThe Sociological Imagination Of Our Everyday Lives1562 Words   |  7 Pages In order to make sense of the purpose of our everyday lives and our place in society, humans participate in a concept called the sociological imagination. This concept enables a person to â€Å"understand the larger historical scene in terms of its meaning for the inner life and the external career of a variety of individuals†(Mills, The Sociological Imagination). When applying the sociological imagination to my own experiences, I am able to locate myself society, particularly the larger structures

Sunday, December 15, 2019

The Teacher That Taught Me the Most Free Essays

What Teacher Got Me Hooked on Learning? I’ve gone through a bunch of teachers that have helped me learn. There is only one though, that woman has gone through so much stress in her life. Her name is Mrs. We will write a custom essay sample on The Teacher That Taught Me the Most or any similar topic only for you Order Now Jackson. She was my Eighth Grade Advanced Language Arts teacher. She really made me want to learn. Mrs. Jackson really tried hard to get kids to learn but she would not make any kid do a thing. She taught me how to be more independent on my work and that I have to take things like my class work and not just be handed things already done. Mrs. Jackson made me take things into my own hands with my learning. She made things to where you had to do thing son your own, and showed me the way of doing independent work. Like giving us an essay project, telling us to do it then just giving us a prompt and just letting our creative minds roam free. Her criticism let there still have room for our idea to still be there but nevertheless have it portrayed in a professional way. I remember that if there was a fragment in my essay she would give it back and say there’s a fragment fix it. I loved that she would tell me where it is but didn’t tell me how to fix it, giving me room to learn and grow from my mistake. If you asked her if we had to do something she would say no but if you want to pass my class I suggest you do. Her humor was there but she was still stern. I think she is didactic; she gave me that vibe of that already known respect that she didn’t have to ask for it was just already there. It was a given in her class what she wanted and that made me feel more respect for her, he leadership made me respect her more. She would only respect you if you respected her that was just how it was. I always had the utmost respect for her and that is still there even though I don’t have her class anymore. To be totally honest I’m using some of her techniques to write this essay at the moment. She taught things that stuck for me. She always reminded us to not repeat so many words in our essay, sometimes it is really noticeable. She really helped with my whole view on English, my reading and everything in that area. Everything was so much easier after her class. The books we read in her class were marvelous. I loved her class and she really got me into learning. How to cite The Teacher That Taught Me the Most, Essay examples

Saturday, December 7, 2019

Bless Me Ultima Book Report Essay Research free essay sample

Bless Me Ultima Book Report Essay, Research Paper Book Report: Bless Me, Ultima Title of Work: Bless Me Ultima Author A ; Date Written: Rudolfo Anaya 1972 State of Author: New Mexico, USA Fictional characters: Ultima- An old Curandera who comes to pass her last yearss with Antonio and his household. She is Tony s wise man and helps him to happen the right way for his life. Antonio Marez- A immature male child who is torn between his parents: a Marez and a Luna. But with the aid of Ultima, he discovers his ain fate. He thirsts for cognition: he is a curios male child, an outstanding pupil, and a oppugning worshipper. Maria Luna # 8211 ; Antonio s female parent. A sort adult female who s one dream is to see her youngest boy go a priest. She is obsessed with his instruction and pushes him to larn about the civilization of her household, the Lunas. Gabriel Marez- Antonio s father. A proud adult male, a carefree rancher on the fields who tends to force his boy off from his female parent s protective weaponries. He is frequently down because he gave up his life style for his married woman. His dream in to travel to California. Lupito- A adult male turned huffy by the occurrences of the war who kills the sherriff of the town in cold blood. It is his blood that first defiles the river. The memory of his decease corsets with Tony throughout the novel and causes him to believe about the difference between good and evil and forgiveness. Narciso- An honest adult male who tries to protect Ultima from injury. Because of the loss of his immature married woman, Narciso begins to imbibe and is known as the town rummy. Through his garden, Narciso makes magic by turning beautiful flowers and workss. He is subsequently killed by Tenorio in cold blood while seeking to warn Ultima of injury and is buried as the town rummy alternatively of the hero that he is. Leon, Andrew, and Eugene- Tony s brothers. The giants in his dream. They go away to contend the War and come back grown work forces with their ain dreams and beliefs. The necessarily break the bosom of their proud male parent by traveling out on their ain and non assisting him carry through his dream of traveling to California. Tenorio Trementina- The scoundrel of the novel. He seeks retaliation on Ultima for the decease of his girls and Michigans at nil to acquire it. He kills Narciso in cold blood. He is a true coward and he hides behind others alternatively of confronting those who he seeks to contend. Abel, Bones, Ernie, Horse, Lloyd, Red, and the Vitamin Kid- Antonio s friends and a wild group of male childs who curse and battle. Horse loves to wrestle, but everyone frights Bones more because he is foolhardy and possibly even brainsick. Ernie loves to boast. He does non like Tony really much and teases him every opportunity he gets. The Vitamin Kid is the fastest smuggler in Guadalupe, and he races Tony across the span to school every forenoon until he takes an involvement in misss. Red is a Protestant, so he faces badgering really frequently from the group. Like Tony, he is a good pupil. Lloyd enjoys reminding everyone that they can be sued for of all time the most minor of discourtesies. Abel, the smallest male child in the group, likes to urinate in the most inappropriate palces. Florence- Florence is one of Atonio s friends. Although he does non believe in God, he attends catechism lessons with his friends. Florence s mother died when he was three. Afterwards, his male parent easy killed himself with intoxicant. His sisters are now prostitutes at Rosie s house. He asks Antonio insightful inquiries that point out the spreads in the Catholic Religion. When Antonio becomes worried about Florence s psyche, Samuel suggests that the aureate carp might be a better God Florence. Unfortunately, as Cico and Tony prepare to take Firenze to see the aureate carp, Florence dies in a liquid accident before they can make so. Cico- Cico is one of Tony s closest friends. Unlike most of his friends, he is quiet and soft. Cico takes Antonio to see the aureate carp, a heathen God to Antonio. Settings: The Llano- The land of the Marez, the buckaroo. A land of turn overing hills and beautiful, dark fields and bunchs of adobe huts. This land symbolizes freedom and the spirit of the buckaroo. It is the land of Tony s male parent and seeing it makes him homesick for the yearss when he used to roll it with his household. El Puerto De Las Lunas- This is the land of the Lunas, The land of Tony s female parent. A topographic point where composure, quiet husbandmans works their harvests in peace and in clip with the Moon. It is a level vale that reveals adobe houses and a peaceable small town. There is a dust-covered route that lead passes infront of the church and so Tenorio s saloon and so straight into a bunch of clay houses with Sn roofs. At the terminal of this route is the house of Tony s gramps. The small town is settled by the people of Tony s female parent. It is peaceable and unagitated and the complete antonym of the town. The lone immorality which dwells there is Tenorio and his girls. The Town- A busy topographic point filled with both good and evil. Inside it is the church where Tony s takes this Cathechism lessons and his school where he works difficult to carry through his female parent s dream. In this town there are many dangers. Here, Tenorio fights with Narciso over Ultima. This is besides the topographic point where Antonio s brother becomes distracted by the misss at Rosie s house, the local prostitute house. In the fable of the Golden Carp, it says the wickednesss of the people will do this town sink into the Earth and be covered by H2O. Plot Outline: Tony is the chief character of the narrative. Throughout T he coarse of the book he goes through several test that will necessarily find his fate. With the aid of Ultima, he begins to understand the civilizations of both his female parent and male parent and the significance of his milieus. He learns the difference good and evil and faith and heathen worship. Ultimately, Tony realizes Ultima is the symbol of knowlegde and he chooses to follow in her way. In the beginning of the narrative, Ultima is called to the place of Tony s gramps to bring around his curst uncle. She relieves him of his expletive and besides curses the three enchantresss that wished him injury. Subsequently on, one of the enchantresss becomes sick and her male parent, Tenorio, swears to revenge the coming decease of his girl by killing Ultima, who he believes to be an evil enchantress. During this Narciso, the town rummy swears to protect Ultima until he is killed by Tenorio in cold blood. Tenorio so tries other ways to convey injury to Ultima but fails miserably. Then eventually, he discovers the secret to her power: the bird of Minerva. He so tries to kill Tony while stating him what he plans to make to Ultima. Tony runs to his place from El Puerto to warn Ultima of Tenorio s evil making but is excessively late. Tenorio kills the bird of Minerva. But he is so killed by Tony s Uncle Pedro. Sadly, Ultima dies along with her bird of Minerva. Major Subjects of Work: Religion and Superstition- Tony, through incidents that happen all through the novel, seems to ever be confused on these affairs, for he seemed to hold three possible waies: Ultima, the Golden Carp, or Catholicism. He saw Ultima bring around his curst uncle. Why had non God been able to bring around him? He gained cognition through her instructional guidance-whether is was to esteem the Earth or to make good in school. He besides witnessed her cryptic decease. He heard about the Golden Carp and its fable. Tony about believed in it- Florence had abandoned God because he though God could non be barbarous plenty to take away his parents. Tony and Florence could non candidly think of any ground why God would make this. But, his female parent was profoundly spiritual and strongly wanted him to be a priest. He loved the pureness of the Virgin Mary. He subsequently says that, I did non believe that I could populate without God ( Page 196 ) . Good Versus Evil- In the narrative the good and evil subject is good represented. Ultima, throughout the book, is ever considered good-she was a therapist and a instructor. However, there were several incidents affecting immorality. Tenorio is considered evil throughout the book. He swears avenge the decease of his girls by killing Ultima. He tries many different ways to get the better of Ultima but fails. Which proves the stating that good conquers all. Even though Tenorio does kill the bird of Minerva, and Ultima with it, he does non win because Ultima accomplishes everything she set out to and dies a peaceable decease. Symbols in the Book: Water- All through the book H2O is used as a symbol of pureness and artlessness. It represents life and it surrounds the town. In the beginning of the novel the river is difiled by the blood of Lupito. The H2O of the river represents the wickednesss and dross of the town itself. In the novel, the Golden Carp, a heathen God, neer swims in the river because of its dross. The pool represents pureness and artlessness. Cico and Tony come here to see the Golden Carp. It is secluded and it contains none of the wickednesss or blood of the people in town. The Owl- The bird of Minerva is the spirit of Ultima. It was given to her by her instructor: el homber volador or the winging adult male. The bird of Minerva protects Ultima and the Marez household throughout the book. When the rabble of Tenorio and his friends came to the place of the Marez to kill Ultima, the bird of Minerva sounded an dismay and warned everyone of the onset danger. With the decease of the bird of Minerva came Ultima s decease. Blood- In the novel, blood symbolizes several things. The blood of the Marez and the Luna symbolize Atonio s connexion to the civilizations of both his female parent and male parent. This connexion causes much confusion in Antonio s life because he does non cognize which civilization he wants to be apart of. The blood that stained the river symbolized the wickednesss and incorrect behaviors of the people of the town. It was impure. In the decease of Ultima and her bird of Minerva, blood was neer mentioned. Other important imagination: In the fresh Rudolfo Anaya uses imagination to give you a feel of the enivironment in which the narrative takes topographic point. His ellaborate description of the llano shows you the beauty of Spanish America and helps you to understand the ungratified civilization of the buckaroos who wander across it. Besides, Anaya gives you a elaborate description of El Puerto. The small town in which the Lunas reside. The imagination in this description besides helps you to understand the civilization of the husbandmans, the composure and quiet people who works their harvests by the visible radiation of the Moon and live in peace. Imagery plays and of import function in this novel because without it, certain facets such as the point of positions of both the Lunas and the Marez faimy, would neer be understood. Significance of Title of Work: The rubric of the novel: Bless Me, Ultima shows the power and cognition of Ultima. At the terminal of the narrative, Antonio says, Bless me, Ultima ( 260 ) . With these words you find the significance of the rubric. Author s Techniques: Rudolfo Anaya uses many Spanish footings in this book. The ground for this is to demo the civilization of the characters in the novel. Besides he uses imagination to explicate the beauty of the llano the Spanish America. By utilizing both these techniques in his authorship, Anaya bring s the true civilization of

Friday, November 29, 2019

New Inside free essay sample

In 1987 Tiffany became synonymous with ibubblegum pop music. With I Think Were Alone Now and Couldve Been each topping Billboard Magazines HOT 100 Singles Chart, the then sixteen-year-old had gone from touring shopping malls to appearing on The Tonight Show. She followed up her quadruple platinum, self-titled debut album with Hold An Old Friends Hand in late 1988, another million-seller which generated the hits All This Time, Radio Romance, and the title track. Tiffany was riding high, but she wanted more. None of the songs on the albums had been written by her and she was basically a puppet under the reign of her producers. Now nineteen-year-old Tiffany attempts to show us the person behind the voice on her latest release, New Inside. She co-wrote two songs on the album, which sports a funkier feel than her previous pop efforts. But just because she is new does not mean she is improved. We will write a custom essay sample on New Inside or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Tiffany tries to create dance-funk numbers similar to those of Paula Abdul and Janet Jackson, whose songs dominate radio airplay these days. But for the most part, the melodies are lacking, the lyrics are sappy, empty, and clich-ridden, and a rap solo by guest Donnie Wahlberg only makes the album seem like a ridiculous parody of dance-funk. New Kids mentor Maurice Starr wrote and produced two tracks, including the egotistical Tiffs Back, but apparently he has saved his best stuff for the New Kids. There are a few bright spots on New Inside. The one true pop song, Never Run My Motor Down, is a fun sing-along and Here in my Heart, a love ballad penned by mega-songwriter Diane Warren (who has written smash hits for Belinda Carlisle, Chicago, Heart, and many others), stands out as the only song on the album that is truly poetic; the others are more scrambled thoughts set to an uninspiring synthesizer groove. Tiffanys new image has apparently found little favor with her fans as the record has sold minimally and the first two singles, New Inside and Here in My Heart have not received airplay. She deserves credit for taking some writing control and being savvy enough to know what is popular in todays music, but her intentions far outweigh the quality of these songs. Tiffany may be New Inside, but the album is not really worth opening up to find out for yourself. n

Monday, November 25, 2019

phantom of the cortex essays

phantom of the cortex essays The phenomenon known as the phantom limb is very intriguing in the world of neurology. It has been, and continues to be heavily debated among scientists as to the causes of these phantom sensations and phantom pains. Amputee victims have an 80-90% likelihood of experiencing the phantom limb (Sidebotham, 1996). The sensations of pain consist of stabbing, cramping, burning, and shooting pains (Sidebotham, 1996). Although these irritations are common and often progressive, research has undergone many steps in discovering treatments for the pain. Unfortunately the phantom pain is not like chicken pox, but more like arbitrary occurrences. It can arise right after amputation or even years later. What happens is the patient feels sensations where the arm or leg used to be as if it were still present (Price, 2002). To add to the irritability of the phantom limb, not all sensations are of pain. Some are recognizable as if their limb were still there and accompanied by all its sensati ons; warmth, tingling, itching, and movement (Sidebotham, 1996). These non-painful sensations are the ones that usually occur soon after the amputation and continue throughout life. Research has found that the phantom limb targets those areas of the body which are most sensitive (Melzack, 1999). This includes the fingers (especially the thumb and index finger), feet, knees and elbows, forearm, lower leg, and upper thigh and upper arm in that order. The phantom limb has been around for many centuries and is now over the past two decades- only beginning to shed light on theories of the central nervous system (CNS) and the periphery nervous system (PNS). In the 16th century a French doctor, Ambroise Pare, came about describing the event of the phantom limb. The term Phantom Limb was later coined by Dr. Wier Mitchell on the first publication of such an account (McVeigh, 2000). This happened after the American Civil War where a my...

Friday, November 22, 2019

Source Review for the article The touch screen generation Essay - 1

Source Review for the article The touch screen generation - Essay Example Most of the parents are following the strict on screen rules. In the article â€Å"Touch Screen Generation†, â€Å"Hanna Rosin† discusses the positive as well as negative aspects of the digital media. Rosin believes that parents should restrict the children to use digital media improperly. Rosin argues that parents should make rules at home about the amount of time children spent on digital media. American Academy of Pediatrics published a report in 1999 in which the organization enlightened the good and bad aspects of the digital media on the toddlers and younger children. Social and professional organizations such as American Academy of Pediatrics should continue make suggestions about the amount of screen time children should be allowed. Social and professional organizations are helping the society in understanding the social and educational facts by compiling the facts and figures. American Academy of Pediatrics is of the professional organizations that are helping the parents to better understand the needs of the children and how to restrict the children from using digital media. Parents should keep in mind that they should properly make strict rules at home for the children about the screen time. The organization prohibited the parents to allow their children to watch televisions or other form of digital media less at than 2 years of age. However, the report published by American Academy of Pediatrics encouraged the parents to allow their children older than 2 years to watch education programs. The educational programs have positive impacts on the children (Rosin, 2013). The updated report was published in 2011 and it has lesser impact on the parents, as about 90% of the parents have allowed their children less than 2 years old to used electronic media. In 2011, the report was updated and took the previous stance of discouraging the children to use â€Å"smart phone† and new screen technologies but in this report, the organization did not

Wednesday, November 20, 2019

Management Control System Essay Example | Topics and Well Written Essays - 1000 words

Management Control System - Essay Example superiors and subordinates) works together towards a goal. To work together requires every member of the organization to have a direct participation in every plans and actions that will be taken by the organization. Giving each member the right to speak out and express their views towards existing situations will eliminate the gap between superiors and subordinates, and will unite the two separate levels. It gives subordinates a feeling of satisfaction on their job by giving them a chance to play vital roles in administrative planning, thereby motivating them to be more productive on their work. Participative budgeting promotes respect to every member of an organization, thereby tightening working relations in the organization that is a key factor of an organization effort to attain their goals and objectives. Budget Allocation is not an easy task. A reliable budget proposal comes out from proper analysis of the strategic and operational plans, which are submitted by key people of an organization. These plans are based on the current situation and need of every level of the organization. If each member is given the chance to decide on the expense and income of the organization, it is much easier to formulate more reliable budget plans. The procedure may take time conducting open forums or debates, but it will surely lead to a well-synthesized budget plan. Operational plans will become effective by emphasizing priorities. Transparency Corruption is the biggest problem among organization. Through participative budgeting, there will be a clear statement of the allocation of resources, expenses, and transparent administrative procedures of how the plans are formed. Those who are in-charge of budget monitoring will be more accountable of their action to avoid mishandling of funds. Goal Congruence and Responsible Management Managers and members of an organization become more responsible for their departments as watchers of action plans, and budget analysts. Subordinate managers who are in direct control of everyday operation and who have direct knowledge of the every situation could enhance the planning process. By giving the subordinate managers to create their own budget, it opens the chance to subordinate managers to create a budget that would meet their department's goal resulting to higher degree of goal congruence. Complexity in the budget could be minimized when every member of the organization work together to provide alternative solutions to problems. 2. Identify deficiencies in Scott Weidner's participative budgetary policy for planning and performance evaluation purposes. For each deficiency identified, recommend how the deficiency can be corrected. Deficiencies 1. Appropriation of target figure is done by superiors. Managers are not allowed to participate in setting the appropriation target figure. Recommendation: Managers should be given the chance to participate in setting up the appropriation target. Managers are the one who knows the actual needs of their department, so they should be given the right to propose or give input for the setting up of the appropriation

Monday, November 18, 2019

A Case Study Analysis, Focusing Upon 360 Degree Performance Appraisal Essay

A Case Study Analysis, Focusing Upon 360 Degree Performance Appraisal within IKH ZASAG University of Mongolia - Essay Example They feel that owing to the obsolete nature of the appraisal system their performance appraisals would not be done in a perfect manner. Thus it is increasingly felt that a modern system of appraisal like the 360 degree appraisal systems should be put in place which would help in satisfying the needs of the employees.The context of the research was based on the employee circle of a state run University of Mongolia, The IKH ZASAG University. This University holds its pride in reflecting the ancient Mongolian culture as maintained by the Mongol Emperor, Kublai Khan. The 360 degree appraisal system is used in this context to understand the mindset of the superiors towards their employees and subordinate groups. Similarly the appraisal system also appraises the superior’s work and performance based on the views rendered by the subordinates. Another added feature of the 360 degree appraisal system is the conducting of the appraisal of the employees based on the views of the external stakeholders like customers. Herein, being an educational institution the academic and non-academic employees’ performances are appraised based on the views of students and their parents. Thus both the management and the employees feel satisfied by the overall process of appraisal conducted by the 360 degree appraisal systems. ... .....18-38 Analysis and Discussions............................................................................38-53 Conclusions and Recommendations...........................................................53-54 Appendices.................................................................................................55-71 Bibliography.................................................................................................72-76 LIST OF TABLES Table Pages 1 The Phases of The Research Investigation 15 2 Usage of 360 Degree Performance Appraisal System 33-34 LIST OF FIGURES 1 Graph Showing Subordinates’ Responses in Regards to Shouldering the Right Responsibility Page: 40 2 Graph Showing Subordinates’ Responses Received in regards to Frequency of Happening of Training and Induction Programs Page: 41 3 Graph Showing Percentage of Subordinates’ Responses Received in regards to the Frequency of receiving Rewards and Criticism Page 42 4 Graph Showing the Rate o f Subordinates’ Responses Received in regards to the Rate of Growth Opportunities Received by Employees Page 43 5 Graph Showing the Rate of Subordinates’ Responses in Regards to the Frequency of Appraisal Activities Conducted Based on 360 Degree Appraisal System Page 44 6 Graph Showing Superior’s Responses in Regards to Shouldering the Right Responsibility Page 45 7 Graph Showing Superior’s Responses Received in regards to Frequency of Happening of Training and Induction Programs Page 46 8 Graph Showing Percentage of Superior’s Responses Received in regards to the Frequency of receiving Rewards and Criticism Page 47 9 Graph Showing the Rate of Superior’s Responses in Regards to the Frequency of Appraisal Activities Conducted Based on 360 Degree Appraisal System Page 48 10 Graph Showing the

Saturday, November 16, 2019

Eualuation of National Solidarity Program

Eualuation of National Solidarity Program EUALUATION OF NATIONAL SOLIDARITY PROGRAM: PEOPLE PARTICIPATION, CHALLENGES AND SUSTAINBALITY The case of Sayed Abad District of Wardak Province Tariq Salari Table of Contents (Jump to) ACKNOWLEDGEMENT 1. INTRODUCTION 1.1. Context of the study 1.2. Rationale of the study 1.3. Hypothesis: 1.4. Limitation of the Study: 1.5. Organization of the thesis: ABBREVIATIONS AF Afghani (Currency of Afghanistan) ANDS Afghanistan National Development Strategy AREU Afghanistan Research and Evaluation Unit AusAID Australian Agency for International Development CDCs Community Development Councils CDP Community Development Plan CRDP Comprehensive Rural Development Program CSO Central Statistics Organization DAC Development Assistance Committee DFID Department for International Development EPA Environmental Protection Agency EU European Union FAO Food and Agriculture Organization FP Facilitating Partner IFAD International Fund for Agriculture GDP Gross Domestic Product HIV Human Immunodeficiency Virus ILO International Labour Organization IWG-PA Informal Working Group on Participatory Approaches Methods KW Kilowatt N Number NEPA National Environmental Policy Act NGO Non Governmental Organization NSP National Solidarity Program OECD Organization for Economic Cooperation and Development PDPs Provincial Development plans PIDRA Participatory Integrated Development in Rain-fed Area SAHEE Sustainability for Agriculture, Health, Education and Environment SCA Swedish Committee for Afghanistan UN United Nation UNDP United Nation Development Program UN ESCAP United Nation Economic and Social Commission for Asia and Pacific UNESC United Nation Economic and Social Council UNRISD United Nation Research Institute for Social Development USAID United States Agency for International Development USFAA United States Foreign Assistance Act WB World Bank WCARRD World Conference on Agrarian Reform and Rural Development WECD World Commission on Environment and Development WMP Watershed Management Program 1. INTRODUCTION 1.1. Context of the study In the 1950s and 1960s many top-down development programs failed because of the wrong policies of the governments, donors and non-governmental organizations, which people were not involved in the design and implementation of the projects. World Bank (1994) proclaimed that top-down fashion entailed long bureaucratic process; they prefer participatory approaches because it is â€Å"learning by doing† which means people learn throughout the process. Top-down forms provide limited opportunities for participatory learning and decision-making as well. It obstructs local culture and habits (FAO, 1997). Shah (2012) stated that it is assumed that if local people were involved in the project cycle, it would be more successful. In most countries top-down policies caused the isolation of the people, increase in poverty, social and economic inequalities and deprivation. Many governments, non-governmental organizations and development agencies have acknowledged that traditional top-down approaches in many developing and developed countries failed to reach the benefits of rural people (FAO, 1991). Moreover, Binns et al. (1997) asserts that top-down strategies have failed to raise living standards of rural people; these approaches ignore rural people’s perception, needs and understanding. It is clear that without people’s participation it would be difficult for the planners to understand the socioeconomic and cultural situation, needs, problems and priorities of the rural communities. In the last few years the term of participation has become popular, especially in relation to sustainability of rural development projects (Bagherian et al, 2009). In the 1970s people’s participation recognized as a missing component of development projects which caused intensifying poverty (Karl, 2000). Participatory approach got momentum after the World Conference on Agrarian Reform and Rural Development (WCARRD) organized in 1997. WCARRD emphasized on the organization and active participation of rural people in the development programs (UN ESCAP, 2009). Local participation is considered as a vitally important factor for rural development projects, since rural people are the only one who knows their own problems better than anyone else. Hence, participation improves ownership, helps with rural people’s knowledge and boosts sustainability of rural development projects. In 1990, after more than four decades of providing foreign aids to developing countries, the assistin g and major donor agencies came up with the issue of benefits and activities in long term after stopping aids fund. They tried to establish local governance to manage resources and ensure long term sustainability (Bossert, 1990; Mohammad, 2010). A project can be sustained when the beneficiaries are involved in the project cycle; they will train throughout the project and would be enabled to work for their community in the future. Agriculture and livestock sector plays a vital role in the rural economy of Afghanistan. According to the World Bank (2012) rural population measured 76.14% where agriculture is the primary activity. Despite of the many challenges rural economy contributes to more than half of the country’s GDP. The three decades of war, turmoil, instability, revolution and social disruption enormously affected rural people in terms of social development and economic growth. Social institutions and economic infrastructures have been destroyed, sources of livelihoods, housing, schools and hospitals were demolished (Rahimi, 2013). After a long time, the government of Afghanistan and International Community in 2002 began some initiatives to reconstruct and stabilize the country through local communities. Zakhilwal and Thomas (2005) suggest that for longer peace and stability, rural participatory policies are needed to include those people who were often excluded from the decision-making before, especially women who have historically been victims of imbalanced development. The Transitional Government of Afghanistan in 2002 has started national programs. One of these programs was National Solidarity Program (NSP) to create, build up and maintain Community Development Councils (CDCs) as effective foundations for local governance and socioeconomic development (NSP-Web, 2014). NSP as a bottom-up program was created in 2003 to develop the ability of Afghan communities to identify, plan, manage and monitor their own development projects (NSP-Web, 2013). Development projects have a crucial role in the local development, since they improve the living standards of local people, empower local people and educate rural communities. Hence, it is important to be sustained which depends on the project selection, project design, implementation, monitoring and evaluation. Without active participation of local people, it is impossible to achieve this goal (sustainability), which NSP projects couldn’t meet this criterion many projects have failed to produce expected outcomes. This study examines people participation in NSP projects and it explores major obstacles of people participation and likely sustainability of two projects in Sayed Abad district of Wardak province. 1.2. Rationale of the study Since 2001 government have put the issue of local participation in the centre of their policies and much more attention has been paid to rural areas and community participation, to bring people together in order to utilize the local resources, as well as to improve the livelihood of the rural people. In the first couple of years government tried to build capacity at local level in the public sector and civil society but these efforts had light impact. Subsequently, Afghan government jointly with the International Community initiated national programs to cope with poverty, engage directly people in the reconstruction process of the country, empower local people and make them responsible for their own development (Rahimi, 2013). Mostly the process of these programs has been bottom up, which has mainly focused on minorities and underprivileged strata of the community. But it is supposed that in some regions these initiatives have not succeeded to perceive the objectives of community par ticipation and empowerment in the local projects and many times it criticized that minorities, especially women have not been involved in these efforts, and still people are suffering from the elite and power-holders interference in the rural development projects. This study attempts to answer the empirical questions which often asked that whether in the NSP program people meaningfully participated and whether people’s participation incorporated with sustainability of the projects. With this background and empirical questions, the entire study was designed to meet the following objectives: To identify the level of involvement of local people in the National Solidarity Program (NSP) projects in the study area. To explore the barriers and factors that affect community participation in National Solidarity Program (NSP) projects in Sayed Abad district. To examine the sustainability of the NSP projects in the study area. To make recommendations based on the findings of this study. 1.3. Hypothesis In Sayed Abad district of Wardak province, elite power holders, socio-cultural situation and personal relationship caused isolation of minorities, especially in case of participation of women in the National Solidarity Program. Threatened security conditions, lack of substantial information and conflicts among tribes are the biggest challenges for community participation in the National Solidarity Program in Sayed Abad district. Meaningfully Participation of people in National Solidarity program likely lead to sustainability of projects in Sayed Abad district. 1.4. Limitation of the Study The limitations are mainly related to the availability of information and time, difficulties of collecting primary data in rural area of Afghanistan. It is not an easy task because of the threatened security conditions and a high illiteracy rate of the citizens. Some of the limitations are listed below: Lack of time and financial limitation. Security problems in Wardak province. Unwillingness of the respondents to give information due to security problems. Bureaucratic policy in the Ministry of Rehabilitation and Rural Development. Lack of secondary data due to absence of database in the provincial office of NSP. Absence of the officials and members of Community Development Councils (CDCs). 1.5. Organization of the thesis The entire thesis has been organized in five chapters. The first chapter highlights the context of the study, objectives, hypothesis and limitation of the study. Chapter two includes an extended literature review about the history of participation, definition of participation and sustainability, typology of participation, factors influencing participation and sustainability, relationship between participation and sustainability of the projects, social exclusion and inclusion and a short description of NSP. Principle concepts, information about study area, methods and tools used in the analysis are elaborated in the chapter three. Chapter four explores the results and findings in a logical scientific manner to accomplish the objectives and test the hypothesis of the study. Chapter five presents conclusions based on research outcomes and also some recommendations for enhancing the people’s participation in rural development projects and sustainability. In the next chapter the st udy is summarized and finally the sources of research materials, books and research papers related to the present investigation are listed.

Thursday, November 14, 2019

Nike Case Study Essay -- Nike Sports Business Case Study Essays, solut

Nike Case Study â€Å"Nike is criticized for using sweatshops in countries like Indonesia and Mexico. The company has been subject to much critical coverage of the often poor working conditions and the exploitativeness of the cheap overseas labor.† – answers.com 1.  Ã‚  Ã‚  Ã‚  Ã‚  Should Nike be held responsible for working conditions in foreign factories that it does not own, but where sub-contractors make product for Nike?   Ã‚  Ã‚  Ã‚  Ã‚   Yes, but I do not believe that the firm is 100% responsible since it is the sub-contractors who operate and create conditions for workers. Low-cost manufacturing is Nike’s strategy, and it is realized by outsourcing the manufacturing process to cheap labor countries. If Nike were responsible for all of working conditions of workers at sub-contractors’ factories, it would cost more to make shoes. However, I think that Nike should monitor minimum working conditions so that workers will not die from Karachi, which might be lead to a big issue. 2.  Ã‚  Ã‚  Ã‚  Ã‚  What labor standards regarding safety, working conditions, overtime and the like should Nike hold foreign factories to: those prevailing in that country, or those prevailing in the United States?   Ã‚  Ã‚  Ã‚  Ã‚  Nike should hold the standards regarding safety and working conditions that are prevailing in that country. However, when the sweatshop workers try to tolerate the conditions and wages, firms that are making investment in that country should not intervene the movement. In countries around the world, garment w...

Monday, November 11, 2019

Indian Culture Essay

Welcome to our guide to India. This is useful for anyone researching Indian culture, customs, values and wanting to understand the people better. You may be going to India on business, for a visit or even hosting Indiancolleagues or clients in your own country. Remember this is only a very basic level introduction and is not meant to stereotype all Indian people you may meet! Facts and Statistics Location: Southern Asia, bordering Bangladesh 4,053 km, Bhutan 605 km, Burma1,463 km, China 3,380 km, Nepal 1,690 km, Pakistan 2,912 km Capital: New Delhi Climate: varies from tropical monsoon in south to temperate in north Population: 1,065,070,607 (July 2004 est.) Ethnic Make-up: Indo-Aryan 72%, Dravidian 25%, Mongoloid and other 3% (2000) Religions: Hindu 81.3%, Muslim 12%, Christian 2.3%, Sikh 1.9%, other groups including Buddhist , Jain, Parsi 2.5% (2000) Government: Federal Republic Languages in India The different states of India have different official languages, some of them not recognized by the central government. Some states have more then one official language. Bihar in east India has three official languages – Hindi , Urdu and Bengali – which are all recognized by the central government. But Sikkim, also in east India, has four official languages of which only Nepali is recognized by the central government. Besides the languages officially recognized by central or state governments, there are other languageswhich don’t have this recognition and their speakers are running political struggles to get this recognition. Central government decided that Hindi was to be the official language of India and therefore it also has the status of official language in the states. Travelling to India? Why not learn some useful Hindi phrases ? Indian Society & Culture Hierarchy The influences of Hinduism and the tradition of the caste system have created a culture that emphasizes established hierarchical relationships. Indians are always conscious of social order and their status relative to other people, be they family, friends, or strangers. All relationships involve hierarchies. In schools, teachers are called gurus and are viewed as the source of all knowledge. The patriarch, usually the father, is considered theleader of the family. The boss is seen as the source of ultimate responsibility in business. Every relationship has a clear- cut hierarchy that must be observed for the social order to be maintained. The Role of the Family People typically define themselves by the groups to which they belong rather than by their status as individuals. Someone is deemed to be affiliated to a specific state, region, city, family, career path, religion, etc. This group orientation stems from the close personal ties Indians maintain with their family, including the extended family. The extended family creates a myriad of interrelationships, rules, and structures. Along with these mutual obligations comes a deep-rooted trust among relatives. Just Can’t Say No Indians do not like to express ‘no,’ be it verbally or non- verbally. Rather than disappoint you, for example, by saying something isn’t available, Indians will offer you the response that they think you want to hear. This behaviour should not be considered dishonest. An Indian would be considered terribly rude if he did not attempt to give a person what had been asked. Since they do not like to give negative answers, Indians may give an affirmative answer but be deliberately vague about any specific details. This will require you to look for non-verbal cues, such as a reluctance to commit to an actual time for a meeting or an enthusiastic response. Etiquette and Customs in India Meeting Etiquette Religion, education and social class all influence greetings in India. This is a hierarchical culture, so greet the eldest or most senior person first. When leaving a group, each person must be bid farewell individually.

Saturday, November 9, 2019

Independence: Thought and Teenager Essay

There is nothing more important than gaining independence to a teenager. Me, just like every other teenager couldn’t wait until I turned 16 so I could gain independence. What I didn’t understand was that the mistakes I had made in the past would prevent my parents from giving me the freedom and independence I deserved. The mistakes I had made in the past stopped my parents from giving me the permission to drive by myself when I got my license. I turned 16 on January 2, 2013 and got my license on January 5, 2013. Just like everyone other teenager I couldn’t wait to drive by myself and be independent until my parents told me I have to wait two months and gain their trust. I was upset more than ever. I didn’t know how to face my peer and tell them because of the mistakes I have made in the past, I have to wait two months until I can drive independently. Matter of fact, I got in trouble the day after my birthday, all because I decided to do something very foolish out of anger I had towards my parents which just got brought me more suffering. I personally think the older I get, the more mistakes I make. I’m positive I’m not the only teenager who goes through this phase. A couple of days later, I understood I had to pay the consequences for my foolishness and mistakes. This smart thought only lasted until two days ago when I got in trouble again all because of a misunderstanding between my parents and me. This time it was my parents’ fault. I believe that teenagers aren’t always wrong or doing something wrong. Some times it can be the parent/guardians fault as well. My parents and I have learned the stricter parents are, the more your child will go behind your back and do wrong things. Sometimes parents have to loosen up and talk to their children. Parents have to understand their child’s thoughts and change themselves according to the changing culture. Teenagers and children hide things and thoughts from their parents because they think they’ll get in trouble for sharing their thoughts. This is not true. Ever since I became â€Å"friends† with my parents, I’ve gained their trust, independence and found it easier to talk to them about everything. Teenagers, including myself mostly think of their parents as their enemy just because they try to protect you from the evil around you. I wish I understood this awhile back so I wouldn’t have misled my parents, did things behind their back and gotten in so much trouble. I most likely would’ve gained independence the day I turned 16. Yes my parents are a little over-protective and stricter than some parents but what I wasn’t able to see is that they have always protected me and prevented me from getting harmed. But neither can I blame myself for wanting independence nor I blame my parents for being protective. I have realized and learned a lot from this event that I thought was so horrible and life ending. But speaking out of all honestly, I needed this to recognize the difference between right and wrong. My family and I needed this to better understand each other. If I gained independence right when I turned 16, I would have never shared my thoughts with my parents and I would’ve continued to do go on the wrong path. I’ve also realized there is more to life when you turn 16 then just gaining independence. With freedom comes more responsibility.

Thursday, November 7, 2019

What Makes A Horror Film Entertaining essays

What Makes A Horror Film Entertaining essays In horror films, there is always one scene that opens up the perceived realm of normality to that of fear and confusion. Directors and authors alike use these scenes to show the change in the pace of the film. In both the movie Psycho (1960) and Carrie (1976), shower scenes are used to mark this epic turning point with sexuality, blood and voyeurism; the most important ingredients to horror. The idea of sneaking around and peering into forbidden places gives just about everyone a thrill. Voyeurism is used strongly in both Psycho and Carrie due to its ability to entice thrill in the viewer. In Carrie, we start the scene by looking into a girls high school locker room; scantily clad or naked girls moving in slow-motion in front of the camera give the thrill of both trespassing and the chance of being caught. The camera gradually slides across the locker room floor, slowly so as to allow us to look at the changing girls. We stop at the last row and are slowly walked into the steamy row of showers where we find a naked Carrie White (Sissy Spacek). In Psycho, after Norman Bates (Anthony Perkins) leaves Marion Crane (Janet Leigh) to her room, he goes back to his office for a reason were not quite clear about yet. He hesitates at the wall between his office and Marions room, glancing around for anyone who might be watching him. The rooms under-lighting gives both Norman and th e stuffed birds around him an evil and devious look. Finally he looks at the wall and removes a painting, a painting depicting the Rape of Lucretia, and reveals a peephole into Marions hotel room. He puts his eye up to the hole and we are graced - 1 with the view of Marion in just a black bra and slip, the color hinting to the illicitness of the moment. We are then given an extreme close-up of Normans eye, staring wide into the room; the view we have gives us the thrill of actually being there, watching Ma ...

Monday, November 4, 2019

Written analysis Assignment Example | Topics and Well Written Essays - 500 words

Written analysis - Assignment Example For example, Bob Marley’s expected sales are: CU400 is the bonus he earned, according to Exhibit 1. Similar is the case with other workers who got a bonus. Jimi Hendrix, on the other hand, earned no bonus as he failed to meet his target of 41250 units, let alone an excess. Figure 1 exhibits a mighty 9% increase in sales in month 25 (rollout). Till month 47, sales have mainly seen increases, including crossing the peak of 10%. Cost of goods sold as a percentage of sales have seen more declines after month 25. However, they have remained around 63% and have not shown drastic reductions. Wages as a percentage of sales, though, went up by 2% immediately and have not reduced much since. It is evident that Ladbrecks has not seen a considerable deduction in costs. However, it is an incentive plan. By definition, it adds to wages rather than deduct. Cost of goods sold does not cover wages of sales-force (Moore, 2014). Here, they would increase expenses by 2%. However, initial costs must be borne when implementing a change. In the long-run, changes get subtle and rise in sales should be considered. Employees will be satisfied, will provide better customer services and will be motivated to increase sales. The plan should be kept, but changes should be made to effect the motivation of employees who are not meeting their targeted sales. If pay does not motivate them, some other initiative should be adopted targeted to them to ensure further rise in sales. This would decrease the difference in wages/sales percentage and would not impact expenses

Saturday, November 2, 2019

Nursing Article Example | Topics and Well Written Essays - 1000 words

Nursing - Article Example The article maintains that the health industry has critical lapses in its implementation of modern technology in its leadership structures. In addition, the author acknowledges the static nature of work environment and the need to restructure leadership policies. Thus, the article compliments health management literature. My Analysis The modern business environment is characterized by scarcity of resources and, hence the need for effective management. Application of technological innovations has been identified as a significant aspect of management in the modern business environment. Although the health sector deals with the inherent problem of people’s health, it requires effective management. This indicates the existence of a legitimate research problem for analysis. The author utilizes both qualitative and quantitative research methods to explore the extent of the problem. In particular, the researcher utilizes quantitative techniques to measure the level of application of information technology in the health sector. This enables him to make a precise comparison of the health industry with other industries of equivalent interests. To complete his analysis, the researcher utilizes qualitative research techniques to establish factors that have contributed to lack of application of information technology in the health industry. ... To enhance credibility of his argument, the author cites primary articles from refereed journals and government publications. The paper concludes its analysis with recommendation that calls for speedy implementation of information technology in the health industry. Areas of first priority include prescription and patient’s progress records. Application I consider the article relevant to the current teaching and nursing practice. It is interesting to note that the health sector lags behind other industries in its application of information technology, despite its significance to the society. This signifies the need to have conclusive restructure of the entire system beginning with training programs for nurses. I consider the problem as a twofold problem due to patient’s contribution. The conservative nature of patients and other beneficiaries of public health services have contributed to the delayed implementation of information system in the health industry. Thus, the p ublic needs relevant training as a prerequisite for the implementation. In addition, there is need to create user-friendly systems that can be utilized by different categories of users. Integration of the newly developed systems into the current work environment should also involve all stakeholders. I consider the issue critical for the sustainability of the health sector and I recommend speedy reforms. Professional Organization â€Å"Factors Affecting Nurses' Decisions to Join and Maintain Membership in Professional Associations† Summary Professional organizations are effective tools in maintain professionalism and social welfare among workers. Although nurses comprise majority of health workers in a given country, most of have not discovered the values of joining

Thursday, October 31, 2019

Key Intelligence Needs of a Company Assignment Example | Topics and Well Written Essays - 2000 words

Key Intelligence Needs of a Company - Assignment Example In this scenario, I will have successfully carried out my work as the CI practitioner since my work as the CI practitioner would have become an essential component of the organization plus its management. It eventually, becomes part of a company’s culture. As the CI practitioner, the following main operational areas and activities are the ones I will focus on: Focus and planning: As the CI practitioner my main focus will be critical business issues. These are key needs of intelligence. Information gathering: In this phase, the information I will gather will come from various sources through different gathering techniques. Analysis of information: I will ensure that information is converted into intelligence via the interpretation process, so that the results can be used in decision-making which is strategic. Communication of information: I will ensure that the process results are shown to the management and those responsible and capable in appropriately acting to the results i n a timely manner. Structure and process: This form of intelligence requires suitable policies and procedures which are necessary tools so that company staff can help in CI while benefiting from its process. Culture and Organizational awareness: For successful utilization CI efforts of a company, it is necessary to have in place suitable awareness organizationally. Even though decision-makers decide on the intelligence needed, everyone should have information gathering on their mind. Upcoming content in this paper will concentrate on the things that enhance the importance of the practitioner, beginning with the critical activity. This intelligence needs act as a roadmap to a CI practitioner in carrying out my duty regardless of its magnitude and it follows this roadmap (Negash, 2004). Another fact is the deficiency of resources by the company which denies the comfort which mainly focuses on a massive amount of essential issues. KIN definition also guarantees that management will rec eive the intelligence that it really requires. CI can greatly vary in different companies, KIN being its direction drivers. If not well explained, marked out and accurately communicated, the whole potential stands a chance of being a failure. It’s very important that as the CI practitioner of the company I make CI the central part of the formulation of strategy and planning in business never being seen differently (Luhn, 1958). Defining KIN The application of formal process for management requirements was propagated by CI expert Jan Herring to come up with a supportive environment between those who use intelligence and professionals in CI supporting communication which is in two-way and is required for the identification and definition of the company's intelligence needs. I will incorporate his model since it depends with the procedure that is used by organizations in state intelligence so as to identify priorities in national intelligence. Advantages of CI identification pro cess to the company Everybody is brought on equal or similar wavelength Ensuring that the competitive thinking of the company is broad Capability of anticipating needs is created CI unit focus is created The

Tuesday, October 29, 2019

Patients and Clients in Home Care Essay Example for Free

Patients and Clients in Home Care Essay It is said that â€Å"there’s no better place than home†. This is the comfort that home care provides its patients. It permits the assistance of people that have special needs in the comfort of their homes and with the companionship of their families. Medical services and health assistance can now be obtained without going away from the confines of your home. It is now possible that health service providers will be the ones to go to the patient’s home so that the patient will not have to be confined in a hospital or a nursing institution. Home care is an alternative method to sustain the growing demand for medical health services. Due to the observed surge in the number of people with special needs, unconventional venues for taking care of this people aside from hospitals, rehabilitation centers, and nursing homes were considered. The establishment of home care services answers the demand of different venues for health services. Home care is the offering of medical services by formal providers such as doctors, registered nurses, and physical therapist or by informal providers such as caregivers in the patient’s homes. It aims to promote, reinstate, and sustain the comfort, function, and health of a patient to its maximum limit. Taking care of patients during the last days of their life is also part of the objective. Classifications of home health care includes: preventive, promotive, therapeutic, long-term maintenance, rehabilitative and palliative care(DOH). People that need home care are geriatric individuals, chronically ill patients, persons with disabilities, and patients that are recovering from surgeries. Seventy percent of the clients that availed home health care services are geriatric people of age 65 and above. Disease diagnoses that are most rampant in these home care patients are: Heart disease, diabetes, cerebral vascular disease, chronic obstructive pulmonary disease (COPD), malignant neoplasm, fractures, congestive heart failure, osteoarthritis and allied disorders, and hypertension(NCHS). Care from registered nurses, physical therapists, and social workers; access to medical equipments; check up by doctors; help with running errands; medication delivery; and meal preparation are some of the services that are offered by home health care providers. Types of home care vary with different kind of providers. Skilled care type is offered by licensed medical practitioners like doctors, registered nurses, medical social workers and physical therapist. This type of home care service focuses on the reinstating and maintaining the health of a client. It includes disease diagnoses, disease treatments, wound care, injection and intravenous therapy, medical assessments, nutritional management, and counseling. The other type of service is the home support services that are offered by caregivers or health care aides which are more inclined to domestic tasks like personal hygiene or bathing assistance; running errands; grocery shopping; cooking and eating assistance; light house keeping; and medication reminders(MFMER ). Clients of home care services expect the providers of these services to meet their specific needs. The most common client specifications are good quality care; availability of service; health service provider with appropriate training and expertise; high quality, effective care; and affordable service. Home care providers are expected by clients to give them respect, inflict no harm to them, and treat them well(Nina Preto). They also expect to have their rights as a patient considered, respected and instituted. The law currently implements the home care patients right to: choose their care providers; be informed fully by the health service agency provider of his/her rights and responsibilities as a patient; obtain the needed professional care following the doctor’s orders; receive continuous care; be asked consent prior to any treatment regimen or procedure; advised for any plan changes prior the change; avail service that is safe and in accordance to the professional care needed; be informed of actions in the event of emergency; and to voice opinions regarding the treatment or procedure(Hospice). Different individual conditions require varied specific needs so the provider should be competent enough to be able to address these circumstances. The geriatric or elderly persons for example have various conditions that have complex needs. Usually diseases of the old individuals are multi-factorial; the change of their condition is unpredictable; and outcome of treatment or management is random. So it is best if the home care providers of the elderly with diseases to be registered nurses or doctors for prompt treatment and disease management. Though in other instances home care is employed by geriatric patients that are healthy but in need of assistance in performing their daily tasks from as simple as opening doors for them to household chores. Another example of patients with different needs is the patients with cancer. These individuals are more at ease in the confines of their homes and families. They do not want to be separated from there families because usually these patients gain there strengths from them. The emotional and moral support the families give are vital for a cancer patient. Home care allows these patients to have all the support they can get from there families. As cancer is a devastating disease the home care provider should be able to give support to the patient, address his/her medical needs, and educate the family about the situation of the patient. Diabetes patients on the other hand, need home care providers to always encourage them to control the blood glucose levels because complication development can better be prevented with serious control on glycemia. These patients also need home care providers that are inclined in nutrition for diabetes patients to obtain the needed nutrients without sacrificing their blood glucose levels. Along with the boost of home care industry are problems or issues that need to be resolved. Some of these problems that affect both the home care consumer and the provider are the following: worker related injuries; worker abuse and exploitation by the client; competency of the health care provider; abuse of the client; client prejudice toward the caregiver; worker benefits issue; confidentiality issues in the clients home; and clients being at risk of theft and other forms of crimes. Confidentiality issue in client-caregiver relationship is one of the prime problems of home care services. Prone to this problem are the caregivers or health care aides that have little backgrounds or training in professional ethics and usually provide service to their clients twenty-four hours a day, seven days a week. Most of them also stay in the houses of their clients so it is common that they know the things that happen inside the house especially among family members. The dilemma is in situations that either the caregiver spill the information he/she knows or if the information is critical to the well-being of the client and the caregiver will not know whether to keep it confidential or not. An example situation is when a client is being battered by a member of his or her family, what will the caregiver do? Is he/she supposed to tell anyone like the authorities or is he/she will just keep silent and wait that other people will discover the situation? If the caregiver gives the information to authorities it might be an invasion of the client’s privacy. Moral risks, virtues, intimacy, and professional ethics are bound with confidentiality issue in home care. Home care service providers should be made sure to have proper training in professional conduct and ethics to avoid any problems that will interfere with the client and their family relationship. Problems such as this needs attention of legislators for the home care consumers to be secured that the service provider they employ are properly trained and knows his place as a home care worker in a family setting. Client prevention of problems related to the home care service provider begins with choosing a competent agency that ensures the capabilities of their workers. Clients should not just consider the monetary factor involve in employing a home care worker to prevent the hiring of low paid providers and yet incompetent in many aspects of health service provision. Health care organizations have to address these problems and anticipate other issues that will emerge for the improvement of the home care service, benefit of the client, and avoidance of dilemma in the part of the caregiver. Government agencies concerned need to make rigorous effort towards the establishment and implantation of rules that would not just protect the home care consumers but the home care service workers as well. In every development there is always the emergence of problems and this is just what happened in home care. The burst of this industry is high-speed that problems are realized only when it was already encountered. The shift from institutionalized health care to home care brought about problems that touch aspects like professional ethics, unavailability of equipments in the patient’s home, monetary factors, client-worker relationship, and home care provider-patient’s family relationship. Despite of this, home care still provides an alternative venue for the patients or clients to have their needs being taken care of. The problems will just have to be addressed for the improvement of the industry. Home care is a promising revolution of institutionalized care wherein patients of institutionalized care are deprived of their right to spend their lives in the comfort of their home and with the presence of their loved ones. Reference http://www.mayoclinic.com/print/home-care-services/HA00086/METHOD=print

Sunday, October 27, 2019

Features of a Financial Statement Analysis

Features of a Financial Statement Analysis TASK 1 Importance of Financial Statements All managers need to be able to interpret their company’s financial accounts as they hold valuable information about a wide range of factors that impact on the long term and short term profitability and stability of the company. By considering the various ratios below and, in particular, by drawing on trends between last year and the current position, it will be possible for the various division managers to identify where weaknesses lie and to determine what they can do in their own individual departments to improve the overall situation of the company (Fridson, 2002)[1]. Current Position of the Company In his statement, Robert assured management and staff that the company was in a â€Å"sound financial position†. A detailed review of the accounts has been undertaken, and all ratios are included in Appendix 1. Four key areas were looked at, across 2007 and 2008, as this is when the substantial changes occurred. These changes are profitability, efficiency, liquidity and stability, all of which are important to the company. Profitability has fallen dramatically between 2007 and 2008. The gross profit margin figure shows the company’s ability to control the costs of the goods that it produces. Although sales volumes could alter, it would be expected that the profit margins obtained would not alter dramatically. In 2008, gross profit margins were 36.33%, substantially less than the margins of 42.21% in 2007, which suggests that the cost of producing each item is increasing at an unacceptable level. The operating profit gives more information on how the company manages its overheads; these figures have also dropped significantly (from 20.57% to 10.56%). This is clearly partly down to the reducing gross profit margin, but also indicates that overheads are becoming increasingly problematic for the company, in terms of relative costs (Helfert, 2001)[2]. Efficiency ratios indicate how well the company is using its resources, both fixed and working capital. The ratio in relation to the efficiency of capital employed has dropped from 4.05 to 3.51, showing that the company has lost a considerable amount of efficiency in its operations and is not producing the same output with the capital employed as it was in 2007 (Friedlob, 2003)[3]. Liquidity ratios are incredibly important as these reveal the company’s ability to meet its current liabilities. Poor liquidity could cause immediate and massive problems for the company because it indicates that it will be unable to pay its debts as they fall due. The current ratio shows the ability of the company to meet all current liabilities with all current assets that it holds. In both 2007 and 2008, the figure was well in excess of the 1:1 cover, although it did drop from 2.00 to 1.70, which could be indicative of a downward trend in the company and should be looked at regularly in order to ensure that the figure does not drop further. More worrying is the quick ratio figure. This shows how readily the cash and easily available current assets could meet the current liabilities. A ratio of 1:1 is also desirable, yet the company had a ration of 0.38 in 2007, dropping to 0.12 in 2008. This suggests that much of its current asset inventory is held in non-readily convertibl e assets such as stock (Towsey, 1974)[4]. Stability ratios reveal the amount of long term debt a company is in and, where this company is concerned, the gearing has been consistently low, showing that there is not a great risk within the way the company is financing itself. Conclusions Robert was correct in stating that he felt the company was stable in the long term; however, there are considerable short term concerns, particularly in relation to liquidity, which need to be addressed urgently if the company is not to suffer short term issues. TASK 2 The Balanced Scorecard Kaplan and Norton (1993)[5] developed the concept of the balanced scorecard, which was initially created as a means of assisting management with their strategic planning. The model is two-fold, the first purpose being to improve the communications for the company (both internally and externally) and the second to assist managers in ensuring that their goals are reached. The balanced scorecard model forwarded by Kaplan and Norton works on assisting managers in having a clear strategic goal and in ensuring that the activity needed to achieve these goals is put into action, throughout the organisation. This process recognises that it is not possible simply to look at a company’s financial performance and from this to derive a set of actions that should be undertaken to improve performance, in future years. There is generally a time lag, when it comes to company performances, with inputs such as investment in machinery taking at least a few months to be seen in the financial returns. Kaplan and Norton encouraged companies to take a different approach and to look firstly at the inputs that management could make directly into the company. It is these factors that should be measured and, provided the correct strategic goal has been established, achieving these individual goals by management should ensure that the ultimate goals in terms of financial performance are met (Niven, 2006)[6]. Companies are encouraged to look at their businesses from four different perspectives when establishing their strategic goals: financial, customer, internal process and innovation and learning. The financial perspective is the one traditionally considered by organisations and includes factors such as profit growth and revenue. The management should, however, be encouraged to take a longer term view when setting strategic goals. The customer perspective is crucially important as it looks at the way the customer perceives the company and any possible changes to the customer perspective that would be needed for the company to achieve its ultimate strategic goals. Internal processes look at the way the company is run internally and how these can be adapted to help achieve the long term goals and are often related to the customer perspective, e.g. quicker lead times or more readily available stock. Finally, there is the innovation and learning aspect which directly leads into the long term growth by ensuring that the company is constantly looking for new ways of doing things, which either include efficiency savings or a better customer experience (Kaplan, 2004)[7]. The Development of Intangible Assets Introduction Intangible assets are those assets within the company that are often overlooked such as the knowledge base of the staff or the underlying strength of the information systems. When considering the intangible assets, this largely refers to the learning and innovation perspective within the balanced scorecard and can be broken down to look at jobs, i.e. the human capital and relevant expertise these individuals have, the systems capital which refers to the information systems within the company and the organisational capital which refers to the climate in which the company operates, i.e. the market place in which it is based (Wall, 2003)[8]. Intangible assets within the company Critically, the company mainly needs to consider both its human capital and its information systems. In relation to its human capital, the company has significant difficulties with its turnover, particularly within the packing division. With a high turnover of staff, it is difficult to maintain efficiency and quality in the products and makes innovation difficult as members of staff are unprepared to take a long term view. The technical department is clearly important when it comes to ensuring the maximum efficiency of the machines. Therefore, the turnover rate of 18% in relation to technicians and the seeming difficulty in recruiting new technicians is an issue that has to be looked at closely by management. Information systems are outdated within the company. Computer technology is not used adequately to ensure that information is shared between the sites. Failure to share information will result in wastage and unnecessary expenses as well as large overheads (a problem that the company has, as identified previously). Furthermore, no information is collected in relation to customer satisfaction which makes the task of improving and managing customer perceptions impossible. A fully integrated and operational information system is needed to improve both efficiency of production and customer satisfaction. How can these factors be developed? The first concern must be in relation to the employees. There is a substantial turnover of staff, averaging 12%. Direct operations have a turnover rate substantially below this, at just 5%. Critically, the direct operations and production teams have a structure of bonus payments which is generous and allows staff to receive extra payments as they become more efficient, thus encouraging staff to stay longer in their roles. Whilst the packing team recognises that it is generally less skilled, there is no incentive in relation to performance and there is clearly very little in the way of employee loyalty (evidenced by the way in which the staff shop is used). Consideration should be given to implementing a similar bonus scheme for the packers, as this would not only reduce staff turnover in the packing department but would also encourage better quality of work (Harvard Business School Press, 2005)[9]. Issues such as more flexible working patterns should be considered as the majority of the packers are female and, therefore, issues such as childcare are much more likely to be important to this section of the workforce. Benefits such as childcare vouchers may also be a good way of improving retention. Due to the skilled nature of the technicians’ role, advertisements should be placed further afield. Workers are often prepared to travel and by widening the search area the company may locate better skilled and more loyal staff for the important technical department. Investment is needed in the information technology systems. They are six years old and do not offer the necessary level of service. The systems, particularly in relation to sharing technical knowledge, must be integrated and additional automation would be beneficial to the ultimate efficiency of the company. There are also considerable uncertainties in relation to factors such as stock levels, work in progress, production costs, all of which are vital and need to be integrated into the information system (Kaplan, 2001)[10]. Conclusions In order to develop the intangible assets of the company, the focus must necessarily be on dealing with the issues in relation to employee retention and productivity as well as ensuring that the information systems adequately support the company moving forward. Both of these factors will require investment, but should amply pay for themselves, in the long run. TASK 3 Inventory Management Inventories refer to all goods and stocks held by the company, whether they are complete or not. As this is a manufacturing company, it would be anticipated that the level of inventory is rather high. However, even with this assumption, the total amount of stock being held by the company has risen dramatically to  £3,915,000 in 2008, from just  £2,765,000 in 2006 and is rightly a cause for concern by management (Mercado, 2007)[11]. Importance of Inventory This is not the only company to underestimate the importance and potential impact of inventory on the financial position of the company as a whole. A certain level of inventory is essential as the company relies on suppliers (of varying reliability) and, therefore, must build in a time lag between when the supplier delivers the material and when the goods actually leave the company. As well as the time lag, there are natural uncertainties which mean that a certain amount of stock must be held, particularly to deal with issues such as special offers from some of the larger retailers. There are also economies of scale to be had and it will be more profitable for the company to purchase material in bulk and to transport finished products in bulk (Koumanakos, 2008)[12]. Whilst all of these reasons for maintaining an inventory are valid, it is important to recognise that having too much in the way of inventory is potentially negative on the financial position of the company. The ratios suggesting problems with short term liquidity are indicative of this high level of inventory. Too much of the company’s cash is tied up in the stock, meaning that the company may not be able to meet its commitments to short term creditors. Working capital should also be of considerable interest to the company as it is another reflection of the short term liquidity of the company and is a way of looking at whether or not the company can meet its short term liabilities and operating expenses (Wild, 2002)[13]. Accounting for Inventory A vitally important way of managing and measuring working capital is to look at how many days it takes from the point at which money is paid out for the raw materials to the point when the company receives money in for the finished products. This length of time should, ideally, be as short as possible so at to ensure that the company gets a return on its products as quickly as possible. Reducing this time involves either extending the length of time it takes to pay suppliers, shortening the length of time it takes to collect money from customers or reducing the time it takes to manufacture the goods. This period of time is calculated by adding the inventory conversion period to the receivables conversion period and taking away the payables conversion period (each measured in days). The inventory conversion period is the inventory divided by the cost of goods sold multiplied by 365; the receivables conversion period is the receivables divided by sales multiplied by 365; and the payables conversion period is accounts payable divided by cost of goods sold multiplied by 365 (Toomey, 2000)[14]. By using the inventory figures for this calculation, it is easy to see whether or not the period of time is increasing and at which point there seems to be a blockage in the throughput. In the case of the company, it is clear to see that the amount of stock being kept is increasing; raw material inventory has only gone up a slight amount. However, the amount of bought-in finished goods that are being held has dramatically increased and should be an area that the management team concentrates on (Harrington, 1990)[15]. It is also worth bearing in mind that there are costs inherent with storing excess stock. It has already been recognised that overhead costs are in excess of what they should be for the company and are growing rapidly. These will almost certainly be related, at least partially, to the trend towards storing more stock. Conclusion Inventory management, despite being an issue for management teams to control, has a direct and substantial impact on the company’s financial accounts. Holding too much stock will be evident in terms of the current asset figures on the balance sheet, but also in the profit statement (Jones, 1985)[16]. Potential savings in reducing the amount of stock that is held can come not only from the availability of cash for other activities (such as meeting short term liabilities), but also in terms of ensuring that overhead costs such as storage are kept to a minimum. These factors must be considered by the management team as a matter of priority. TASK 4 Introduction Before introducing any new product, it is important that the management team consider all of the possible impacts of this introduction, both financially and practically. In this case, for example, it should also be considered that the HC007 is a new and improved version of the HC003 and the company wishes to develop a reputation for producing leading edge technology. Bringing in a new product such as this will naturally increase the company’s profile in the market and should not be disregarded as a benefit when analysing the raw figures in relation to the possible move (Rainey, 2005)[17]. The company should also consider the current level of inventory that is held in relation to HC003, both in terms of completed products and work in progress, as this may result in financial losses to the company, if these items cannot be sold on (Wilson, 2005)[18]. Theories of Product Appraisal A key way of determining the potential viability of the new product is to consider the breakeven point which will tell the company, based on the proposed sales value, how many products would have to be sold before the costs of production are covered. The breakeven point is established by taking the fixed costs and dividing them by the selling price, minus the variable costs. Therefore, in the case of the HC007, the fixed costs are thought to be 24,000 divided by 12 (18 – 6) making 2,000. On the assumption that the fixed and variable costs are the same for the HC003, the breakeven point for this would be 24,000 divided by 10 (16 – 6), making 2,400, which it is currently comfortably achieving (Daly, 2002)[19]. There are weaknesses in using this analysis. It assumes that the variable costs are constant for every unit of output and that there are no economies of scale involved. It also assumes that fixed costs are constant and would be incurred regardless of the level of production. Finally, there is the assumption that there is no wastage, i.e. all products produced are sold. This is unrealistic, as there is likely to be at least some degree of leakage. Analysis of the Hedge Clipper HC007 HC007, on the assumption that the full 4,000 prospective sales are made, would produce a total profit of 24,000. HC003, on the assumption that 3,500 units were sold, would achieve a total profit of 17,500. On the face of it, therefore, the new product HC007 would be a worthwhile addition to the product range. It should be noted that the nature of fixed costs means that they are going to be incurred, regardless of whether or not the HC007 is launched and should not, therefore, play any part in the decision making process. If this theory is followed, the profit margin on the HC007 would be 12, whereas working with the same numbers the gross profit margin for the current HC003 would be 11. This is the contribution available, through the production of these products to meet fixed costs. There is no substantial difference between the two and consideration should be given as to whether there could be a better use of the resources available within the company (Groth, 1996)[20]. An absorption or recovery rate of 300% seems incredibly high and consideration should be given as to whether the overheads in this particular area of production are viable. With such high overhead rates, there may be more productive ways to produce a profitable item, either through the use of automation or through better use of premises’ space (Kuczmarski, 1992) [21]. Careful consideration should also be given as to the prospective number of sales. The company is currently selling 3,500 hedge cutters and has predicted that the new model would generate sales of 4,000 hedge cutters. This suggests that 500 people would be expected to purchase the new product, purely because it is new and innovative. Conclusions Appraising a new product is not simply about seeing whether a company can sell the product for more than it costs to produce the product. Issues such as other opportunities that the company may be foregoing in order to produce this product need careful consideration. It is not about producing a profitable item; it is about producing the most profitable item (Constantineau, 1992)[22]. In this case, the company needs to ensure that the sales predictions are accurate and that there is no other potential new product line that would serve the company better. Appendix 1 Footnotes [1] Fridson, M.S. Alvarez, F., 2002. Financial Statement Analysis: A Practitioners Guide.  John Wiley and Sons. [2] Helfert, E.A., 2001. Financial Analysis: Tools and Techniques : a Guide for Managers. McGraw-Hill Professional. [3] Friedlob, G.T. Schleifer, L.L.F., 2003. Essentials of Financial Analysis. John Wiley and Sons. [4] Towsey, R.G., 1974. The use of operating ratios in retail management . International Journal of Retail Distribution Management, 2, 4. [5] Kaplan, R.S. Norton, D.P., 1993. Putting the Balanced Scorecard to Work. Harvard Business Review, Sep – Oct, pp. 2-16. [6] Niven, P.R., 2006. Balanced Scorecard. Step-by-step. Maximizing Performance and Maintaining Results. 2nd ed., John Wiley Sons. [7] Kaplan, R.S. Norton, D.P., 2004. Strategy maps: Converting intangible assets into tangible outcomes. Boston: Harvard Business School Press. [8] Wall, A., Kirk, R. Martin, G.,2003. Intellectual Capital: Measuring the Immeasurable?  Elsevier. [9] Harvard Business School Press, 2005. Retaining Your Best People. Harvard Business School Press. [10] Kaplan, R.S. Norton, D.P., 2001. The Strategy-focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment. Harvard Business Press. [11] Mercado, E.C., 2007. Hands-On Inventory Management. CRC Press. [12] Koumanakos, D.P., 2008. The effect of inventory management on firm performance. International Journal of Productivity and Performance Management, 57, 5. [13] Wild, T., 2002. Best Practice in Inventory Management. Institute of Operations Management,  Butterworth-Heinemann. [14] Toomey, J.W., 2000. Inventory Management: Principles, Concepts and Techniques. Springer. [15] Harrington, T.C., Lambert, D.M. Vance, M.P., 1990. Implementing an Effective Inventory Management System. International Journal of Physical Distribution Logistics Management, 20, 9. [16] Jones, T.C., Riley, D.W., 1985. Using Inventory for Competitive Advantage through Supply Chain Management. International Journal of Physical Distribution Logistics Management, 15, 5. [17] Rainey, D.L., 2005. Product Innovation: Leading Change Through Integrated Product Development. Cambridge University Press. [18] Wilson, R.M.S. Gilligan, C., 2005. Strategic Marketing Management: Planning, Implementation and Control. Butterworth-Heinemann. [19] Daly, J.L., 2002. Pricing for Profitability: Activity-Based Pricing for Competitive Advantage. John Wiley and Sons. [20] Groth, J.C. Byers, S.S., 1996. Creating value: economics and accounting perspectives for managers. Management Decision, 34, 10. [21] Kuczmarski, T.D., 1992. Screening potential new products. Strategy Leadership, 20, 4. [22] Constantineau, L.A., 1992. The Twenty Toughest Questions for New Product Proposals. Journal of Consumer Marketing, 9, 2.