Cultural Influences on Accounting and Its Practice Essays

Cultural Influences on Accounting and Its Practices Recent research in comparative accounting has led to a number of interesting theories and models that have attempted to analyse the causal factors behind the evolution of dissimilar accounting and financial systems in different countries. These diverse ways of accounting are in the process of being harmonised because of global business imperatives, and international accounting bodies are trying to bring about convergence between the accounting systems of different countries. HYPERLINK https://www.ukessays.com/essays/accounting/cultural-influences-accounting-4833.php \l _ftn1 [1] The work of Geert Hofstede HYPERLINK https://www.ukessays.com/essays/accounting/cultural-influences-accounting-4833.php \l _ftn2 [2] on cultural effects on accounting development, expanded and elaborated by Gray HYPERLINK https://www.ukessays.com/essays/accounting/cultural-influences-accounting-4833.php \l _ftn3 [ 3] later in his theory of cultural relevance in the formation of accounting systems is one of the more discussed models of comparative accounting. It is the purpose of this assignment to elaborate on this model and use it to analyse the differences in the development of accounting in China and Japan in the late nineteenth century. 2. The Hofstede-Gray Framework The broad framework for this model was created by Hofstede, but later adapted by Gray to explain the influence of culture on accounting systems. While, the normal practice is to treat these two models separately, a joint reference makes it much simpler to explain and use. The Hofstede-Gray model fist lays down the argument and then goes on to elaborate the various premises that support the theory. It is essentially deductive in nature and logical in its approach. Hofstede, in 1980, developed a model of culture that distinguishes members of one human group from another and stated that culture ma nifests itself at four levels, symbols, heroes, rituals and values, all of which work towards " accounting systems to vary along national cultural lines" HYPERLINK https://www.ukessays.com/essays/accounting/cultural-influences-accounting-4833.php \l _ftn4 [4] His theory was further modified during the next ten years. In1984 he expounded the four very interesting dimensions of culture, which vary from one group to another and consist of Individualism V Collectivism, Large V Small Power Distance, Strong V Weak Power Avoidance and Masculinity V Femininity. These, he said are the most common societal preferences that distinguish one society from another. Societies which prefer individualism consist of people who live in small units and prefer to look after their very own, whereas collectivism represents a social structure where relationships are interlinked and people expect their larger extended clan of relatives to look after them in exchange of loyalty. Power dis tance represents the extent to which its members accept the inequality in distribution of power. Large power distance societies are thus essentially unquestioningly hierarchical in nature. Uncertainty avoidance represents the degree to which members of society are ready to accept uncertainty and vagueness. The lesser the acceptance of uncertainty the stronger is the rigidity of thought and belief in a particular society and its resistance to change. Masculinity, in a society, stands for its dominant preference for achievement, heroism and similar symbols while femininity is associated with qualities like compassion, care for the weak and quality of life. In 1991, HYPERLINK https://www.ukessays.com/essays/accounting/cultural-influences-accounting-4833.php \l _ftn5 [5] Hofstede added another dimension that dealt with Short Term V Long Term Orientation. Short term orientation stood for values like speedy achievement of social status, overspending and a concern for quick r esults whereas long term orientation looked at gradual achievement of results, a thrifty approach towards savings and an adaptation of tradition to meet modern needs. In 1998, Gray took up Hofstede's cultural hypotheses and linked them to the development of accounting systems in a meaningful way, stating that cultural or societal values permeated through organisational and occupational subcultures, and vice versa, though obviously the degree of integration differed from place to place. "Accounting systems and practices can influence and reinforce societal values". HYPERLINK https://www.ukessays.com/essays/accounting/cultural-influences-accounting-4833.php \l _ftn6 [6] These basic premises were succeeded by the formulation of four hypotheses on the relationship between specifically identified cultural characteristics and the development of accounting systems. a) Professionalism versus statutory control: This cultural value denotes an inclination for the ex ercise of individual professional judgment and self-regulation as opposed to observance of authoritarian lawful needs and legislative writ. As such, the higher a country ranks in terms of individualism and the lower it ranks in

Spike Lees Do The Right Thin essays

Spike Lee's Do The Right Thin essays Spike Lee's representation of the severed relations between the racial groups that co-exist in the community of Bed Sty throws the question of "what is the right thing to do" and also "is there such thing as truth," right into our faces forcing us to grapple with them. With the presentation of opposing tactics of Martin Luther King Jr.'s "non-violence," and Malcolm X's "violence in self-defense is intelligence" one must wonder, can the two ideals contribute simultaneously in the struggle toward the same goal of achieving mutual understanding without annihilating each other in the process? Lee sees this violence as the only means necessary in making everyone painfully aware of the injustices racism causes, picking up the battle where the peaceful means of attempting to understand one another fizzles out. However this violence is a result of the rigid interpretation of preconceived assumptions of a racial group without consideration to the individuals distinct identity. This community exists not on the basis of true understanding of each other but parallels the concept found in Bellow's story of a flexible societal structure. Everyone present in that community finds a way to tolerate each other in order to perpetuate their own survival. Sal sells his pizza to make money, and is pleasant enough to the community to ensure he'll have a good day in profits. The Korean grocers run their business in the same manner as well. Mookie and Vito start to break down the racial walls that are strongly held up by the community's perception, because their situation has placed them in a position where rigid adherence to stereotypes of the other group doesn't benefit the common purpose of the job at hand. Buggin' Out and Pino are characters who adhere to the rigid representational structure and define their identity by their ethnicity alone rather than a combination of their culture and their personality. These two characters are instigators who dem...

Company Promotion Policies Research Paper Example | Topics and Well Written Essays - 1500 words

Company Promotion Policies - Research Paper Example Fron this essay it is clear that if we look at the argument from the company’s perspective, they believe that Maria is a good employee; however, she is loud and aggressive at time in her contact with co-workers and supervisors. Moreover, she has had punctuality issues twice in the past and she gives family problems as the causes. She says that her family needed her help and support and it was her duty to do so. With regard to the accent, it was also cleared out that it was not the company was discriminating her accent, although it was a major consideration. However, it was pointed out that Maria speaks very rapidly and because of her accent, it becomes impossible to understand anything she said. The company says that communication is a very important part of that job description and hence, it cannot be overlooked.This study highlights that  we need to first understand discrimination before we can provide any ruling regarding the company’s promotion policy. We can defi ne discrimination as the bias in treatment that exists towards a certain race, color, sex, nationality. Another explanation of discrimination can be the improper treatment based on unjustified factors. Racial discrimination occurs when a member of one racial group is treated favorably as compared to the member of another racial group. Discrimination in the workplace occurs when there is an unjustified hiring, promotion, job assignment, compensation, or termination of the job... We can define discrimination as the bias in treatment that exists towards a certain race, color, sex, nationality. Another explanation of discrimination can be the improper treatment based on unjustified factors. Racial discrimination occurs when a member of one racial group is treated favorably as compared to the member of another racial group. Discrimination in the workplace occurs when there is an unjustified hiring, promotion, job assignment, compensation, or termination of the job (Blank, Dabady, & Citro, 2004). The law that is most widely used by employees against discrimination is the Title VII of the Civil Rights Act of 1964 which states that, â€Å"to fail or refuse to hire or to discharge any individual, or otherwise to discriminate against any individual with respect to his compensation, terms, conditions, or privileges of employment, because of such individual's race, color, religion, sex, or national origin; or (2) to limit, segregate, or classify his employees or appli cants for employment in any way which would deprive or tend to deprive any individual of employment opportunities or otherwise adversely affect his status as an employee, because of such individual's race, color, religion, sex, or national origin† (Garcez, n.d.). The case at hand is that the company promoted another employee based on his evaluation and his aggressiveness for the job and another employee who is in racial minority in the company believes that there has been discrimination based on sex, race, and language ability. There were three major reasons that contributed towards Maria’s retention at her current post: her aggressive and loud behavior with her co-workers and supervisors, issues with punctuality, and her accent, which

Truama room nurse Essay Example | Topics and Well Written Essays - 1250 words

Truama room nurse - Essay Example The trauma room nurse certification helps the nurses to acquire essential skills, such as ways to stop excessive blood loss, and methods of stabilizing a critically affected patient. Trauma room nurses should also be able to prevent secondary infections. In a health facility, there is a high likelihood for patients with life-threatening issues to contract other illness. Patients with open injuries and those with weakened immune systems should be monitored closely to prevent farther infections (Andreassi, 2006). Education and certification Dealing with trauma is a technical issue which requires authenticated certification. One is required to train and acquire the professional skills required to accomplish all the responsibilities. One of the important qualifications of a trauma nurse room is the nursing certification. This certification entails a wide range of skills that are crucial for a trauma nurse room. The certifications range from two years to ten years depending on the skills that one intends to acquire. I am experienced in surgical nursing for more than ten years majorly in neurosurgical and burn intensive care unit. In the nursing department, I have come to realize that most health care institutions offer a reasonable rate of salary to the nurses (Andreassi, 2006). Although salaries may vary from one institution to another, the rate seems to have a minimum range of between $20 and $24. This applies to those nurses who belong to the same category depending on their grades and personal experience. Employment The health care department has the most chances of employment opportunities across the world (Briere & Scott, 2006). There are a number of health institutions that one can get a job. For instance, after graduating from a nursing school in the US one can seek employment in the government institutions or privately owned institutions. The government owned health institutions include St Paul Medical Centre which is located at Minnesota in the US and West mead hospital (Andreassi, 2006). There are also open chances for one to get employment opportunities in a nongovernmental organization like AMREF, WHO, Red Cross and St Andrews ambulance among many others. These organizations assist patients in different ways. WHO as a non-governmental organization help in providing food to those people cannot meet their daily requirements as food (Andreassi, 2006). The Red Cross helps to provide humanitarian needs to people who are affected by natural calamities or other accidents. In this department, there are many possibilities for one to advance both academically and salary wise (Briere & Scott, 2006). The nursing certificate holders take the shortest time possible to complete their course. Because of the nature of the training, they are given the lowest salary followed by diploma holders and the degree holders in the same order (Follette & Ruzek, 2006). This indicates that professional experiences increase in the same line with the salary earne d. As one progress to gain higher knowledge, the salary also increases. The nursing schools have the capacity to train and offer advancement opportunities to all practitioners to enable them deal with patients efficiently. There are also workshops that help educate the nurses on the best scientific nursing practices. For instance, AMREF

Contemporary HR and Management Practices Essay Example | Topics and Well Written Essays - 3000 words

Contemporary HR and Management Practices - Essay Example Therefore, it is the firm's workforce that provides the competitive advantage for companies, using its knowledge, commitment, skills and training. This is where the Human Resource Management's inevitable role comes to play. It devises policies that not only aim to improve organizational performance fostering innovation and flexibility, but also to improve employee well being. The human resource management uses mechanisms to build healthy two-way communication; provides healthy compensation, fair treatment and employee securities and career development and growth opportunities for all employees. Such HR activities deal with areas like employee morale, motivation, and performance; and workforce recruitment, retention, and turnover, which in turn increases various aspects of employee well being. As mentioned in the beginning, the changing scenario of working conditions and increasing competition due to globalization and rising awareness in customers, firms have to take decisions that not always end up in the best interest of the employees. Despite the capable policies of human resources and management in favor of the employees, contemporary HR and management practices do not succeed in meeting the promises of assuring well-being of the employees. Instead, the de-layering, restructuring and downsizing efforts of the HR and management of the firms are leading to work intensification. Work intensification is the extent to which employees are being forced to work faster and harder than they have been before. Where these decisions and policies cut financial and operational costs substantially, these are having inevitable impact on work intensification. In order to save their jobs and work up to the expectations of the management, employees have to perform more than they ever did before. The workforce has to get multi skilled in order to perform multiple tasks and give improved productivity. Not just to save jobs and survive in the organization, the workforce has to bear with the work intensification because of the performance related pay systems. The HR and management practices the productivity related compensation, which is originally intended to improve motivation and satisfaction amongst employees. Although such practices alongside add to the intensity of work and tasks and adversely affect the employee well being. A report specially made by the Joseph Rowntree Foundation, Job Insecurity and Work Intensification, says that work uncertainty amongst professional workers has become more severe in the 1990s. More than 60 percent of employees assert that the speed of work and the effort they have to put into their jobs has amplified over the past five years. Fright of joblessness is not the only facet of work uncertainty. Although many workers are not unjustifiably anxious about losing their jobs, they are particularly concerned about the loss of esteemed job features, such as their rank and prospect for promotion. The report concludes that the core reason of work uncertainty and work intensification happens to be the decreased recruitment levels pursued by

Human Resource Management In Industrial Relations Management Essay

Human Resource Management In Industrial Relations Management Essay Introduction The management of industrial relations in Great Britain has changed notably in the last three decades. Industrial relations management has been significantly affected by several factors: economic climate, political change, and social environment. After world war two, British economic condition has gradually fallen down. It has been proved that it is much more complicated to manage industrial relations than before. The causes can be analyzed from many aspects: the increasing competition in product market, globalized trend, restructuring labor force, and reduced unions power. From 1979, the power of trade unions has been greatly restricted by government. Deregulation on the labor market also has been enhanced. At the same time, British economy had to face a severe international competition with high inflation and unemployment in domestic. Then, what are the changes of British industrial relations in the last three decades. What are major factors influencing British industrial relations management. We plan to find out more in the following parts. First, the nature of industrial relations management was the first issue. Then, industrial relations management in the period from 1979-1997 and period from post-1997 has been discussed respectively from two aspects: economic and political factors. Finally, the role and influence of employer, trade union and government have been embedded respectively. Human resource management in industrial relations In the 1980s and 1990s, the attitudes and strategies of industrial relations have been changed. Debates about human resource management practice in industrial relations were hot issues in management field. And individualism and collectivism in industrial relations were focused as well. First, look at the political and economic environment. From 1979 to 1997, The Conservative Government, which was elected during the time, insisted on weakening trade union power, reducing public expenditure. Except the government policies, employers faced a more competitive market. The globalization and recession made the situation worse than they had before. During this time, employers aimed to make great profits and reduce cost, instead of good industrial relations management. The types of corporation, labour market, competition in product market, organisation culture, and tradition were taken into account when employers intended to make industrial relations policies. A very important conception whic h was largely recognized in HRM was that labour is regarded as an asset or resource. Thus, employers need to explore employees potential through motivation, training, and development. Storey (1992) proposed two famous HRM versions: soft HRM and hard HRM. Soft HRM emphasis on employees needs, such as motivation, training and work-life balance while hard HRM more emphasis on economic factors. Many researchers agreed that HRM to some extent was a threat to trade union and was a new development in employee relations (Guest, 1989, Millward, 1994) Turing to industrial relations management style, there are four types of management styles which were classified by Purcell and Sisson (Purcell and Sisson 1983 cited by Kessler, 1998): traditionalists, sophisticated paternalists, sophisticated moderns, and standard moderns. Traditionalists have one belief and are anti-union with forceful management. Sophisticated paternalists spend much time in ensuring that their employees have the right approach. Sophisticated moderns management recognized the union role in certain areas. Finally, in standard modern management Trade unions are recognized and industrial relations are seen as primarily fire-fighting and assumed to be non-problematic unless event prove otherwise. (Sid Kessler, 1998, p.114) The industrial relations management may vary in different organisations or even in different groups in a company. Although the management style may vary according to the situations, one fact was that collective involvement had been shifted to indivi dual involvement. After 1997, the employee relations management further developed. The findings of WERS 2004 show that positive contracts and communication with employees will contribute to high commitment performance and economic outcomes. Moreover, Employee involvement participation is greatly focused by employers, employee voice, teamworking, and work-life balance as well. (WERS, 2004) Industrial relations management in 1979-1997 The economic environment for industrial relations from 1979 to 1997 changed greatly. Firstly, the decline of manufacturing industry was very obvious. Secondly, unemployment problem is dramatically severe. It was reported that the number of unemployment increased from 1.6 million to 3 million from 1987-1992. Although there was a small recovery after 1992, the number of unemployment still kept on 1.5millionn in mid-1997. The high unemployment reflected a severely competitive labour market. Furthermore, the structure of economy and labour force also changed. Manufacturing industry decreased; private service sectors increased; and increasing number of women was engaged in workplace; self-employment became popular; and part-time workers, and temporary workers grew fast in that period. Finally, there was a globalized competition in product market. Interaction of these economic changes influenced industrial relations in Britain. Except the economic changes, the Conservative Governments poli cies and laws had great effects on industrial relations. The government restricted trade union power and weakened joint regulation. A series of legislative program was carried out during the time. The first legislative action was to restrict the closed shop in 1980. The Conservative thus, Governments policies and trade union membership density was directly reduced by governments policies and legislations. Shifting to industrial relations management, a more important change was that employee relations specialists and line managers replaced traditional managers role: they are more likely to be responsible for employee relations issues in 1990s. If people intend to be employee relations specialists, they need to obtain professional qualifications. And such qualification requires long relevant working experience. This change may reflect a higher demand for professional knowledge such as employment law. The management of employee relations became more complicated. The conception of human resource management was widely accepted in the late 1980s. Millward et al (2000) noted that those using the title human resource manger accounted for a third of specialists in 1998.(Millward 2000, p. 225) The employee relations specialists continued to rise in the following years. Millwards findings showed that human resource managers and employee relations specialists responsibilities are similarly. They are both responsible for pay, training, grievance handling, and payroll management. Another change was the shift of employee relations managers major work. In the early 1980s, many employee relations managers spent much time on dealing with collective industrial conflict. WERSs (1998) findings revealed that employee relations mangers pay much attention to individual grievances, particularly related to legal proceedings. Moreover, workplace managers switched more attention to collect and deliver information to employees. They use information to review organisation performance and policies. Another change was happened in industrial relations system. Multi-employer agreements affected one third of the number of workplaces in 1998 that they had in the early 1980s. (Millward , 2000, p. 227) In terms of pay, multi-employer agreements to most extent have been determined by employers themselves than workplace itself. The management became more centralized in an organisation during the 1990s. Higher authorities were more likely to make decisions than workplace managers. This could indicate that industrial relations were regarded as operational issue rather than strategic ones. Trade unions had more chance to be involved in the relationship between employers and employees. Trade unions in Britain represent employees interest. But from 1979 to 1990s, trade unions power gradually declined and lost much union membership. Employees support for trade union declined and support from management reduced as well. Many factors led to the phenomenon. The decline of manufacturing industry where were traditionally organized by trade union reduced the number of union membership. And the increasing number of women workforce and temporary workforce who have less possibility of being union membership also resulted from the decline. Another change was that there was less union recognition at workplaces, particularly in private service sectors, which increased during the time. Thus, fewer employees asked for collective bargaining to improve their pay and working conditions. Moreover, the impact of trade union on pay weakened during 1980s and 1990s. During the 1980s and 1990s, when the collective representation declined, the management in industrial relations transferred to focus on communication with employees. Millwards survey showed that communication channels between senior mangers and employees have changed from joint arrangements to direct forms of communications (Millward, 2000 p.230) Managers held regular meeting with workforce and team briefings to hear their suggestion and questions. And according to Millwards point of view, this management-dominated arrangements can improve employee treatment. Industrial relations management in post-1997 After 1997, industrial relations in Britain continued to change due to the changing external environment. However, there were many employment relations retained: the degree of numerical flexibility, the incidence of varies dispute, grievance and disciplinary procedures, the incidence of industrial actions and etc. (WERS, 2004) A variety of changes could be obtained from workplace employment relations. From WERSs findings (2004), the practice of employment relations varies largely between small and large workplace and it also varies between different sectors of industry, especially between private sectors and public sectors. Private sectors shared more proportion in workplaces from1998 to 2004. The figures from WERS2004 showed that 70 percent of workplaces were operating in private sectors compared with two-thirds in 1998. Look at all workplaces, 49 percent of employees were female and 34 percent of them were in managerial positions. Women have more chance to be managers in public sectors (46 percent) than in private service sectors (30 percent). Trade union also changed considerable and it had great impacts on industrial relations management. There was a considerable decrease in the proportion of union members. In 2004, 64 percent of workplaces didnt have union members compared with 57 percent in 1998). Union density slightly declined from 22 percent to 18 percent. Public sector accounted for more proportion of union membership than that of private sectors. Union membership density had strong relationship with management attitudes. Public sectors were more likely to provide management support for union membership than private sectors. However, the relationship between public sectors and private sectors are similarly strong. Besides that, another change of trade union in British workplaces can be found from WERS 2004 report. The proportion of union recognition in workplaces continued to decline after 1997. Only 18 percent of workplaces recognized trade union in 2004. (28 percent union recognition in1998) Furthermore, compared with 1998, union representative in workplaces spent more time on representative works. And they did more representative works than their non-union colleagues. It was reported that 43 percent of union representatives spent five hours on representative work while 33 percent spent two and four hours. Union representatives pay more attention to working condition and dispute, such as pay level, working hours, holidays. About 76 percent of union representatives attempt to recruit new members in their workplaces. But a clearly change during the period was that employees had a low preference of being a union members. In the period from 1979-1997, workplace managers were more concerned about collecting and delivering information. They continued to adopted direct communication with employees after 1997. Direct communication was further widespread between managers and employees. Figures could be found from WERS2004 report. Table 1 Direct communication and information sharing, by sector of ownership. 1998 and 2004 1998 2004 Private sectors Public sectors All Private sectors Public sectors All Direct communication Meeting with entire workforce or team briefings 82 96 85 90 97 91 Systematic use of management chain 46 75 52 41 63 45 Regular newsletter 35 59 40 72 86 74 Noticeboards 36 48 38 E-mail 36 48 38 Intranet 31 48 34 Suggestion schemes 30 30 30 Employee surveys 37 66 42 Information disclosure over Investment plans 47 59 50 40 50 41 Financial position of workplace 56 82 62 51 76 55 Financial position of organisation 66 67 66 51 53 51 Staffing Plans 55 81 61 61 81 64 (Source from Workplace Employment Relations Report2004) From the table, we can see that there were different forms of direct communication in practice. Regular meetings with entire workforce or team briefings was still popular, accounting for a dominate proportion and slightly increased from 85 percent to 91 percent during the time 1998 to 2004. A new creation of these meeting was that a part of meeting time was left to employees. Employees were allowed to propose suggestions and questions during the meeting. Suggestion scheme, staff attitude surveys and problem-solving groups were adopted by many organisations in managing employment relations during the time. Moreover, In the information disclosure over part, mangers preferred to disclose information though staffing plans (64 percent) than others. Shifting to pay determination, which is a major issue in managing employee relations, the most common pay determination was still by management unilaterally. 70 percent of workplaces used this way to pay. Only 27 percent of workplace asked for collective bargaining with unions to determine pay level. Similar to the situation of 1979 to 1997, the proportion of workplaces through collective bargaining in pay determination has continued to decrease since 1997. But public sectors were more likely to use collective bargaining than private sectors. Among 83 percent of public sectors workplaces, 82 percent of workers have their pay through collective bargaining. On the other hand, in private sectors, 26 percent of worker among 14 percent of workplaces use collective bargaining. From these figures, we can know that pay system was not unmilitary anymore. Different measurements were developed. Managers were more likely to determine pay through systematic performance and appraisal management to motivate employees. Performance-related pay, profit-related bonuses, and employee share schemes were prevalent at this stage. The way manager dealing with workplace conflict was also a change during this period. It is obvious that collective conflicts gradually reduced while individual conflicts grew. Industrial actions were less used to solve workplace conflict. most of conflicts were solved through legal procedures. But there was no big conflict happened during the time. Equal opportunities were concentrated by employers since 1997. A large number of industrial relations law was approved by government to enhance the equality in workplaces. Response to the legislation, managers implemented a range of equality policies. WERSs report (2004) revealed that 73 percent of workplaces had a written policies regarding equal treatment in 2004. 9 percent increased from 1998. These policies are largely concerned about equal opportunities for different gender, race, and disability. When implementing some HRM practice such as recruiting, selection, pay rate system, managers are required to consider these policies in employee relations management. Moreover, there was other legislation introduced to improve employer-employee relations, covering work-life balance, hours of work, flexible working arrangements, employee well-being and job satisfaction etc. All these legislation pushed employers to make some differences in industrial relations management. In the late 1990s, the relationship between employers and employees was firstly defined as partnership. Therefore, partnership practice was expected to be implemented by employers. But does partnership practice really promote the managers-employees relations. Evidence was shown in table 2 below. Table 2 managers and employees perceptions of management-employee relations, 1998 and 2004 manager employee 1998 2004 1998 2004 Very good 41 47 16 19 good 47 46 40 41 Neither 8 6 27 24 Poor 3 1 12 12 Very poor 1 0 6 4 (Source from Workplace Employment Relations Survey) Compared with managers view, employees thought relationship was slightly less improved. Except that, managers hold a relatively positive attitude towards management-employee relations. 47 percent of mangers thought they had very good relations with employees while only 19 percent of employees agreed. Partnership relationship requires mutual trust, but the reality was less satisfactory. To sum up, industrial relations management showed considerable changes. Under the adopt of partnership relations between managers and employees, Less workforce want to be union members; direct commutation was widespread in workplaces; an decreasing number of workplaces recognized unions for bargaining on pay and conditions, and collective bargaining declined as well; an range of policies were implemented in workplaces to promote equal opportunities; and managers had wider responsibilities of caring their employees on flexible working conditions, work-life balance, security, job satisfaction etc. The role and influence of employers The most famous employer association in Britain is the Confederation of British Industry (CBI). Like TUC, CBI does not directly participate in collective bargaining. Its major work is to lobby to British government for employers interests. In the last three decades, employers association gradually lost their regulative power. Since 1970s, the decentralized trend was shown in private sectors. A range of operational jobs were distributed to lower departments while head office only had strong control on certain key issues. The employer power and freedom was greatly strengthened in the last few decades. There were many causes contributed to the situation. More competitive globalization in product market and governments policies in weakening union power let employers have more power in labour field. Employers focused on performance improvement, cost reduction in labour filed. Employers play an important role in employment relations management. They formulate the management policies and style. Employers also have the rights to decide whether or not recognize unions. During the period, employers have sought to manage industrial relations with HRM techniques. They became to purse employee commitment, teamworking, and work hard in improving communication with employees. In terms of pay determination, their measures have been extended. Performance-related pay, profit related pay and employee share schemes were adopted in most workplaces. As the maker and performer of these policies, employers decision and behaviors considerably influence industrial relations management. In workplaces, employers choose certain styles of employment relations management. Non-unionism prefers Soft HRM or bleak house management style while unionism prefers partnership at work. The role and influence of government Government plays a key role in industrial relations. Its attitude towards industrial relations can largely change the current situation. It is mostly related to governments role in law. Governments polices and legislation determined employers and trade unions attitudes and conduct of employment relationship. Since 1979, The Conservative Government canceled support for collective bargaining and attempted to decrease collectivism and regulation. The government published laws to regulate equal pay and opportunities at workplaces. When Labour Party took the government, they published National Minimum Wage, and were more concerned about employees rights. These actions made contributions to written equality policies in organisations and influenced pay system. On the other hand, government legislation reduced the power and ability of unions to control on industrial action, closed shop policies directly reduced trade unions membership. The role and influence of trade union In Britain, there was Trade Union Congress (TUC) and many affiliated unions. TUC dont have the rights to make industrial relations laws, their major work is to lobby to government and employers on behalf of employees interest and benefits. For many HR specialists, dealing with trade unions issues was once an important work in their jobs. However, since 1979, the Conservative Government took part the government, a series of anti-union legislation dramatically weakened union power. The cause was not only the political change and economy recession. Metcalf (1991, p.22) noted that the result was interacted by five factors: the economic climate, workforce market, government policies, the attitudes of employers, and union themselves. Studies show that larger organisations have more chance of Trade union presence. 64% union density was shown in public sectors. White-collars are more likely to be union membership. Labour partys return in 1997 has brought some changes, but the union power sti ll towards a falling trend. The Employment Relations Act 1999 aims to promote union recognition. And Labour Government spent more efforts on employees interests. In the last three decades, trade union changed a lot to attract new employees. Except proving legal advice, training for representatives has been developed. And TU try to build a partnership with employers. According to E.D.Ewings study (2005), trade unions have five major functions: a service function; a representation function; a regulatory function; a government function; a public administration function.(Ewing, 2005) A service function means trade unions plays a role of providing service and benefits to members. It takes twos forms. One is more traditional, comprising health and unemployment benefits, and even insurance. The other is more professional. Trade unions provide legal advice and representation to help workers. Trade union needs to recruit new membership for survive, the service functions are usually used as a recruitment toll as they provide a variety of service such as representation to those who has grievances at workplaces, which is much more important than collective bargaining now. Representation function has gained much concern in recent years. A representation function means that trade union is responsible for employees interest and benefits. Different from service function, representation function offer much more professional support to employees. And also trade union can take the form of collective representation to assist employees. Collective representation has two major forms: consultation and bargaining. Regulatory function is the most important role of trade unions. A regulatory function means that trade unions is responsible for making rules for union membership. The role can be achieved by two ways. One is directly performed through multi-employer collective bargaining, such as Joint Industrial Councils. Another way is indirectly performed through legislation. Because decentralized organisations increased in the past few decades, the role of trade union in collective bargaining on pay and conditions has declined. By contrast, regulatory legislation is more prevalent. Government function means that trade union are involved in cooperating with government to ensure they can perform their functions under governments legislation and policies. And public administration function is similar to government function they are all engaged in implementation and delivery of government policies. Trade unions attitude towards management has changed in recent years. Many trade unions now focus much on business. They attempt to develop flexible, motivated workforce and partnership not only equal treatment. Conclusion There have been great changes in UKs industrial relations. During the 1979-1997 periods, Britain suffered a great recession. The proportion of manufacturing industry declined. Unemployment problem is dramatically severe. The competitive labour market worsens the unemployment problem. The structure of economy and labour force also changed as well. Public service sectors grew quickly during this time. and increasing number of women, self-employment, part-time worker and temporary workers grow were engaged in workplace. Besides the economic changes, government restricted trade union power. And a series of legislation was carried out in order to control the activities of organized labour. The interaction of economic and political factors reduced the trade union membership density. In workplaces, employee relations specialists and line managers replaced traditional managers role. They become responsible for handing employee relations issues. Compared with traditional responsibilities, it was reported that employee relations mangers pay much attention to individual grievances, particularly related to legal proceedings. Employees support for trade union and support from management both declined. Finally, when the collective representation decreased, the management in industrial relations transferred to focus on communication with employees. Direct forms of communications were more prevalent at workplaces. In post-1997, Labour Party took the government; they attempted to enhance union recognition despite the gradual decline of union density. But they were increasingly concerned about employees rights, such as National Minimum Wage. Managers were more likely to determine pay level by diverse pay system: performance related pay, profit-related bonuses, and employee share schemes. Managers worked hard on improving employer-employee relations. Direct communications was widespread at the time. Managers actively listen to employees suggestion and questions. Management scheme covered more issues than before, such as work-life balance, flexible working arrangement, and equal opportunities. Due to governments support and the weaken power of trade unions, employers have more freedom and power. Employers can decide whether or not to be union members at workplaces and also can choose management style in industrial relations. Government as a law-maker plays a crucial role in industrial relations management. Trade unions represent the interests of employees, have five major functions: service function; representation function; regulatory function; government function; and public administration function.

Birth Order and Eating Disorders :: Family Psychiatry Depression Essays

Birth Order and Eating Disorders I. Introduction: Individuals are pieces of a whole, called the family. The family has an undeniable influential role on each of the members of the unit, and conversely the individuals’ influence on the family unit. With this undeniable understanding of the family, it is important to look at the relationship between those with eating disorders and birth order. Is there a correlation between birth order and the development of either anorexia nervosa or bulimia? However, birth order only scratches the surface of the relationship between eating disorders and the family unit. Looking past potential relationships between birth order and eating disorders, is there the possibility of a relationship between eating disorders and the family dynamic? Perhaps the dynamic of the shared relationship between family members, beyond sibling relationships, plays an important role in the development of either anorexia nervosa or bulimia. II. Birth order effect? Locating studies with a focus on a relationship between birth order and eating disorders is a difficult task. Little research has been conducted to look for possible correlations between rank in birth order and the development of either anorexia nervosa or bulimia. Few researchers have attempted to look for a correlation, and those that have completed studies have conflicting findings. Rowland (1970) searched for a relationship between birth order and anorexia nervosa. In his study, he found that those with anorexia nervosa were overwhelmingly the eldest children; however, his study just fell short of statistical significance. Crisp (1977) and Crisp et al. (1980) tried to duplicate his findings but failed to support Rowland. On the contrary, the two studies found an excess of later born siblings and the development of eating disorders. Findings for birth rank and anorexia have thus far proven to be inconsistent and more studies need to be conducted to determine the relevance of birth rank and anorexia. Similarly, few studies conducted have focused on birth order and bulimia. Ebert (1983) and Dolan et al. (1989) failed to find any significant deviation from expectation in the birth order of patients with bulimia. Lacey, Gowers and Bhat (1991) found that in small families, the bulimic was more likely to be the only or oldest child, however this held no statistical evidence. The second finding in the study is that bulimia is represented in all family sizes, but of particular interest is that all-female siblingships were well represented, but this too did not prove to be statistically significant. Birth Order and Eating Disorders :: Family Psychiatry Depression Essays Birth Order and Eating Disorders I. Introduction: Individuals are pieces of a whole, called the family. The family has an undeniable influential role on each of the members of the unit, and conversely the individuals’ influence on the family unit. With this undeniable understanding of the family, it is important to look at the relationship between those with eating disorders and birth order. Is there a correlation between birth order and the development of either anorexia nervosa or bulimia? However, birth order only scratches the surface of the relationship between eating disorders and the family unit. Looking past potential relationships between birth order and eating disorders, is there the possibility of a relationship between eating disorders and the family dynamic? Perhaps the dynamic of the shared relationship between family members, beyond sibling relationships, plays an important role in the development of either anorexia nervosa or bulimia. II. Birth order effect? Locating studies with a focus on a relationship between birth order and eating disorders is a difficult task. Little research has been conducted to look for possible correlations between rank in birth order and the development of either anorexia nervosa or bulimia. Few researchers have attempted to look for a correlation, and those that have completed studies have conflicting findings. Rowland (1970) searched for a relationship between birth order and anorexia nervosa. In his study, he found that those with anorexia nervosa were overwhelmingly the eldest children; however, his study just fell short of statistical significance. Crisp (1977) and Crisp et al. (1980) tried to duplicate his findings but failed to support Rowland. On the contrary, the two studies found an excess of later born siblings and the development of eating disorders. Findings for birth rank and anorexia have thus far proven to be inconsistent and more studies need to be conducted to determine the relevance of birth rank and anorexia. Similarly, few studies conducted have focused on birth order and bulimia. Ebert (1983) and Dolan et al. (1989) failed to find any significant deviation from expectation in the birth order of patients with bulimia. Lacey, Gowers and Bhat (1991) found that in small families, the bulimic was more likely to be the only or oldest child, however this held no statistical evidence. The second finding in the study is that bulimia is represented in all family sizes, but of particular interest is that all-female siblingships were well represented, but this too did not prove to be statistically significant.

Managing and Developing People (Developing People) Essay

Introduction In this assignment I will be interviewing a member asking for their past experience for undergoing a training programme. I will be researching closely upon aspects†¦ * The need for the individual to be on the training programme? * Training method used? * What the cost was? * Any obstacles which made it difficult? These aspects would make the findings for knowing why the member took the training programme and if they gained any skills or knowledge when on the programme. Alongside with what troubles arose when carrying out the training. Interviewee Description The member which I will be interviewing is a 26 year old female called Miss Georgina McDonald who is smart and civilised. She is hard working and likes to socialise with peers and friends. She is able meet deadlines and able to work under pressure when a great load of work is put upon her. The work which Miss Georgina McDonald would train for would be to use the cash machine at Asda. Miss Georgina has had previous skill from her last job where she had to cash up all the finances of her fathers business on a daily basis. She has good numeric qualifications in which will benefit her for any job. Job Role In Miss Georgina’s previous job she had to cash up all the money which was done in her fathers business and had to input the tight figures so that it couldn’t affect the accounts for the business. Her father had made her do the financing as she had the qualifications for maths and was able to count up properly. In Asda the job role which she would want to do is being at the cashing machine as this is one of the good things she is capable of doing. Identifying Reason for being on Training Programme The environment in which everyone does business in is changing constantly, the knowledge and skill needed for the job will also change. The individual to be on the training programme is so she can improve her skill on how to work on the cash machine. Training for using the cash machine is very essential as proper calculations are compulsory. Asda wants to make sure that who ever work in the cashier section is well trained and have no problems being able to carry out tasks on how to manage the cashier. This is taken as one of the important parts in a business as finance’s can not go wrong. Asda pushes on getting the individual well trained to be able to manage any troubles caused by being able to find out where she has gone wrong. All this matters in training and what they should be taught, what they need to collect how much, they need to give and if they go wrong somewhere how they can cover it. Miss Georgina was given the training as she did not have any cashier skills which would guide her alongside with the job. She had to be given a good level of training so that she could manage a till properly. Miss Georgina had been given the training because she knew without any previous skill or knowledge she would not be able to run a till. There were appraisals with Miss Georgina which helped her with the running and to tell her of any mistakes she was making and setting out objectives for the next appraisal. Description of Training Method For the individual to be on a training programme is so they can handle the work place more efficiently and work with what ever they have been given with best of ability. Usually young people who have left or still studying go on training programmes as it gives them the knowledge and motivation in life. Training methods come useful in the future as it shows what the individual has achieved and what they can offer to the business. Training comes in different form for e.g†¦. * Induction – An induction usually is the best way for people getting involved into activities in a new environment. This helps them to know the new place and be familiar with the others. This helps peoples confidence and be able to communicate with members. In Asda it is essential to give a new comer an Induction this is so that they would get familiar with any health and safety aspects and know where any fire exits are located. In many cases induction days are taken so that individuals can get to know the workforce which they in. This helps build confidence and gain a good communication. * Job Shadowing – This training method is known as an activity which many organisation make employees do when doing a task. This activity can make an individual carry out a task and make them improve on in by someone senior watching or they could do the task by their own skill and be told what they could do better from improving the method. Asda would not use a job shadow to know what the member is capable of doing and how they would increase the skill by telling them what to do. * Mentoring – This method helps individuals to carry out an activity with a senior teaching it. It helps individuals know where they are going wrong and how they can improve it. This helps the individual do the job from its existing skill and if they do it different then expected it would be corrected. Mentoring is a good way of identifying the individual’s capability of doing a task and how they can do it. If a senior is to show them how to use a cash machine they would get to know what the functions are for. This method will be appropriate for Asda to do on the individual. * On the Job Training – Many businesses usually use the method of training the individual at the work place. This is so that they can work with the resources the have there and also start off with using equipment they have to offer. The trainee is ready to undergo any task at the workplace immediately. When working on the job it is also an advantage to get feedback straight away rather then carrying out a task then being told later on. When the mentoring is done it is possible for the member to get on the job training so that they can work on the equipment at the work place. It is more of a benefit to get training in the real life rather then going somewhere and spending time there. If the member is able to carry the task and get training at the same time this would be less time consuming and not costly at all. * Off the Job – Many businesses tend to send there trainee’s off to another place to learn how to carry out tasks. Resources are used which they offer there and they use them to carry the task. Off the job training also consists of sending an individual off to do a course which they learn at a college or university. Off the job training is worth doing at Asda as this could make the individual gain more experience and skill and carry out the task efficiently. Many times Asda does not send employee’s on off the job training as this is costly and time consuming. Identifying Training Needs for Trainee The reason for Miss Georgina to be on the training programme is so that she can increase on her productivity for what she is good at. This would make her efficient and comfortable in carrying out a day to day activity. The training needs which will benefit Miss Georgina would be†¦ > Higher Productivity > Efficiency > Confident in Numeric > Have a high level of Motivation > Good future opportunity The reason why Miss Georgina has to be given this training programme is so that she could gain more knowledge on what she is good at. Miss Georgina is not fully qualified and understands the misuse of inappropriate use of calculations, this is why she has been given the opportunity to go on a training programme which she can touch up on and make sure that she don’t make silly mistakes. Strength and Weakness The strengths for using the training method on the job training will be a strength as it will help the individual to get a better view of the organisation and who they will working with. This is an advantage because it increases confidence and able to socialise with piers. It builds a family environment when doing this aspect because before they can come in to the real job they would have made friends already. For carrying out an OJT this is a way which the member can increase in skills and be able to forward their knowledge to someone else. Advantages of On The Job Training * Training can be delivered at the optimum time, this means it can immediately perform the task any time in the real world. * The trainee will have the opportunity to practise immediately * Immediate feedback will be provided * Training is delivered to trainee from senior who can integrate the trainee in a team. The Weaknesses in a business will always be the time consuming which effects the running as this is a crucial time in a business. If training programmes are made long it will also effect the costing. A weakness for training a member is that after getting the training from somewhere they usually head off some where better. The weaknesses which Asda could face are†¦ Disadvantages for On the Job Training * Too much training can be delivered in one session causing of information overload. * The trainer may not have the right skill and knowledge to teach the trainee with. * If immediate practise is not accompanied by feedback the trainee can feel abandoned after the initial experience. Benefit and Costs for Training The costs for training the individual at Asda will cost nothing as it will be carried out on the job, meaning what every training the member will get will be done in Asda. The reason for this is that it will not cost at all and the individual will be able to stay on the premises that won’t need to go off some where else. The benefit for doing this training will be so that the member can increase their knowledge by doing it efficiently and also if they have the opportunity to get promoted they could be able to handle a sector in Asda. The benefit for members to have a training programme is so that they can increase their skills and knowledge in any task they have been specified, also carrying out tasks more efficiently and in a short amount of time. By giving training it helps individuals to cut down on mistakes and blunders made by them. By training it can help health hazards reducing hazards being encountered at the work place. The costs for having training are the cost of materials which may be needed for the process and also the time needed by the members which will be issuing the programme. For training to be carried out it takes up a great deal of time for the leader as they have to make sure what they are teaching the member is relevant to the programme specified. It is also costly when setting up the resources for using on the training area and time is needed for when doing the training. Obstacles for Training Training can be seen in different ways, firstly, the management of the company might see it as a way of making the company more efficient, as well as teaching important skills to employees in order to improve performance. At the same time it can be seen as a way of rewarding hardworking employees with a different environment for a short period of time. On the other hand, employees might look back on their last training session, still trying to work out what exactly it was they learnt from the experience, but nevertheless having enjoyed the change of scenery but hating the pile of work that greeted them on their return. If training is implemented correctly it can bring back great rewards such as greater workplace efficiency, specialised skills and knowledge as well as employee satisfaction. Finally remember that depending on how training is done, it can be very productive and useful or a complete waste of time and money, it can bring teams together or split them apart.

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buy custom International Business essay The management team in every business is tasked with the challenge of coordinating process and operations within an organization and initiate successful execution of organizational goals and objectives. However regardless the nature of the business, all managers is tasked with almost similar tasks that are planning, organizing, leading and controlling. Each of these tasks cannot function on its own hence the four management processes go hand in hand. In this way, an organization is able to achieve mission goals an objectives while at the same time ensure proper use of organizational resources. Planning on its own is a component of management that mainly concentrates on the achievement of organizational goals as well as detailing out how these goals will be achieved. Much of the information that is sued in the planning process is got from the vision and mission statement of an organization. The setting up of organizational goals and detailing how these goals will be achieved are perhaps two of the most important planning components. This in a larger context means that each department within an organization always has a plan regarding the objectives to be achieved and how these objectives will be achieved. The organizing function is another component of management that involves the organization of human resource as well as other organizational resources in the achievement of organizational goals and objectives. This process is particularly very important given that the success of a company largely depends on how well organizational resources are utilized. This may explain why good organizational skills form a manager goes a long way in initiating organizational success and the long term achievement of goals and objectives. The leading process is perhaps one of the most inadequately understood processes in management. This is because; there is a misconception of no difference existing between leading and managing. However, the managing process entails managing employees and ensuring that organizational tasks and policies are followed. One of the reasons why employees follow managers is simply because managers are the ones in charge of them. However, employees see leader in someone who is an example and serves as a source f motivation in the execution of organizational goals. This implies that managers in order to execute the leading function of management should understand what motivates the employees to perform better. The controlling function of management is perhaps one of the most challenging roles for managers in the context that managers monitor the performance of the firm and ensure that organizational goals and objectives are met. The reason why the task of controlling is very challenging is as a result of the fact that the outcome of organizational goals is somehow not under the control of the organization itself but rather dependent of the market forces. This calls for the need for constant review of organizational goals and how well the organization is performing towards the achievement of the same. An effective manager is able to involve the employees who further build trust and a sense of involvement among the employees. In earlier years, Chrysler Corp almost went to bankruptcy after the company was adversely affected by the ups and downs of the automotive market. One of the main reasons why the company was performing so poorly was because of bad management decisions with the company having a reputation of limiting product development and capital investments in the occurrence of sales slumps. This was contrary to other key players in the automotive industry who always tried to develop new products with an aim of increasing market competitiveness. However, the company has had remarkable changes in management process which has overseen the comeback of the company in the automotive industry as a force to reckon with. Corporate culture is one of the most influential components of the management success at the Chrysler industry and one the factors that determine market share and consumer satisfaction. Following the controversial federal bailout of Chrysler in the early 80s, the company was forced to undergo a significant downsizing which greatly affected the companys competitiveness in the automotive industry. However, the companys management team instituted management changes which played a considerably significant role in Chryslers comeback. This was inclusive of changes such as the establishments of vehicle platform teams, the adoption of a new corporate culture and organization. It was not until the near downfall of Chrysler that the management team realized the companys conventional and functional organization was not effective in the implementation of organizational goals. Most of the individual departments within the organization tended to operate as an independent fiefdom with each department having its own goals and objectives. This implies that whenever there was a big decision to be made; this decision had to be carried out by the presidents consent since every department had individual goals and objectives. However, the establishment of platform teams was one of the best management decisions that the company undertook. The previous situation was such that the employees were not satisfied regarding the criteria that the management team used to evaluate both individual and organizational performance. Coupled with the conflicting departmental goals and objectives, there was no way that the company would have been able to increase its market competitiven ess. The situation that existed at the time called for new measures and controls to ensure that the company survived the highly competitive automotive industry. The introduction of the platform teams acted in a manner that each platform was supposed to operate like a small company and produce a single category of vehicle. Each team was headed by a general manager and was provided with all the necessary resources to ensure the achievement of goals and objectives of the team. In other words, each platform team essentially controlled its own destiny. Essentially, the platform teams allowed the company to replace the previously conventional sequential engineering that greatly affected product development. Instead of different departments solving departmental problems individually, problems were rather solved by a team during all the stages of the product cycle form manufacturing to sales. The platform team strategy seems to have achieved its intended effects going by the fact that the latest version of Neon compact-car model took 31 months to bring to market while the current Dakota pickup truck made it in only 29 months Buy custom International Business essay

’Risk is a term that is so broad in interpretation and context that any attempt to define it is futile and a form of ‘linguistic imperialism’ The WritePass Journal

’Risk is a term that is so broad in interpretation and context that any attempt to define it is futile and a form of ‘linguistic imperialism’ Introduction ’Risk is a term that is so broad in interpretation and context that any attempt to define it is futile and a form of ‘linguistic imperialism’ IntroductionReferencesRelated Introduction What is a risk? According to the historical background, the term ‘risk’ takes his origin from the Arabic word risq or the Latin word riscum (Merna and Al-Thani, 2005). The Arabic risq means a chance with positive outcome. In opposite, the Latin riscum is an event with unfavourable issue. In the 17th  century, term reached Europe and meant ‘’in terms of good and bad fortune’’ (Wikipedia, 2010). In our days term `risk acquires a slightly changed meaning. Macmillan dictionary (2010) defines risk as ‘’the  possibility  that  something unpleasant  or  dangerous  might  happen’’. Another interpretation of this term was established by UK Association for Project Management (2006): ‘’risk is an uncertain event or set of circumstances which, should it  occur, will have an effect on the achievement of the projects objectives’’. In different walks of life risk has different meanings, with negative, positive or neutral effect. For instance, in the project management, many discussions and debates are conducted by scholars and researchers about using the term `risk. There is a tendency treat risk as  uncertainty (Perminova, et al., 2008). For fully understanding whether this treatment is correct or not, it is necessary to define term `uncertainty. According to Oxford dictionary (2010) uncertainty is ‘’something that you cannot be sure about; a situation that causes you to be or feel uncertain’’.  If consider term `uncertainty from angle of psychology, uncertainty is illuminated as ‘’a state of mind characterized by a conscious lack of knowledge about the outcomes of an event’’ (Perminova, et al., 2008). Variety studies about distinctions between risk and uncertainty exists in our days. Practitioners and researchers cannot to come to one sole resolution. As was mentioned above, risk is treated as uncertain event, and some researchers incline to transform risk management to uncertainty management (Ward and Chapman, 2003). Variety opinions about using terms ‘risk’ and ‘uncertainty’ and the reason of the transforming risk management to uncertainty management will be considered in this essay. In accordance with the article `A positive approach to risk requires person centred thinking risk is described as ‘’a futile form of linguistic imperialism’’ (Neill, et al., 2009). Risk in its popular usage is essential only for political and social decision making processes, not for risk analysis processes. Sven Ove Hansson (2005) agrees with the article, that risk is an ineffective form of linguistic imperialism. Also he thinks that in practice to define only single meaning of ‘risk’ is impossible. In spite of this, attempts at such linguistic imperialism are not uncommon. He explains his statement, that the term `risk may have different meanings dependently of the subject and situation, when risk is used. According to David Hilson and Murray-Webster (2007) risk has two characteristics: uncertainty and consequences. But risk ‘’is not the same as uncertainty’’; the key difference between these two notions ‘’arises from consideration of the consequences’’. Risk is an uncertainty that could influence one or more objectives, and authors present the example: a child will pass examination tomorrow with uncertain results, but these results are not important for other people. For them exam outcome is uncertainty, which is insignificant and therefore it cannot be pose as risk. Uncertainty about weather in Kazakhstan tomorrow also insignificant for most of people and so this too is not a risk. But if the child is a Kazakh and he was promised by his father to go to fishing trip if his exam results will be high, both uncertainties become major and significant in the context, and therefore they can be posed as risk. From this example it becomes understandable that ‘’there are some uncertainties that do not matter in the relevant context’’. Author states that linking risk with objectives clarifies that every aspect of life is risky. Also he affirms that this link is necessary to the risk management, ‘’since it is a prerequisite for identifying risks, assessing their significance and determining appropriate responses’’. In the book `Reducing Project Risk risks connects uncertainty with objectives. ‘’Risk is the effect of uncertainty on objectives, to be managed opportunity’’. Risk exists when probabilities of possible issues are known, and uncertainty has a place, when these probabilities are unknown (Kliem and Ludin, 1997). Halim A. Boussabaine and Richard J. Kirkham (2004) in the book Whole Life-cycle Costing also write that ‘’concept of risk deals with measurable probabilities while the concept of uncertainty does not’’. When event encounters with risk, probabilities can be developed, and when event encounters with uncertainty, probabilities cannot be defined. If probability cannot mathematically be expressed it is uncertainty, while risk can be calculated in terms of probability. Finkel (1990 cited in Merna and Al-Thani, 2005) distinguish risk and uncertainty as: risk is taken to have quantifiable attributes, and a place in the calculus of pr obabilities, whereas uncertainty does not. Above were shown differences between risk and uncertainty, and their characteristics. Now will be observed terms ‘risk’ and ‘uncertainty’ in project management. Stephen Ward and Chris Chapman (2003) believe that different definitions of term `risk create a problem of its equivocal use ‘’as a synonym of probability or chance in relation to an event or outcome’’. They cite on Oxford Dictionary, where risk is described as danger or probability of bad outcomes. Also they refer on definition of risk, which was published by the UK Association for Project Management, which was described above. In spite of considering risk as an event with positive or negative effects, risk frequently is treated as event with an undesirable issue. Risk has a negative effect, rather than positive, people predispose to consider only unfortunate probabilities (Neill, et al., 2009). Ward and Chapman incline treat risk in hazard terms and Project Risk Management as ‘’primarily threat management’’, and they suggest use the term `uncertainty management instead of `risk management. In their opinion, use term `uncertainty management is more preferable, as uncertainty management means analysing and understanding the root of project uncertainty without prejudice about what desired or not before managing it. Researchers propose to transform risk management to uncertainty management, as use the term uncertainty management can improve project management processes, and they suggest to start revising by using term `uncertainty every time instead of `lack of certainty. Mostly important in this revising of terms that focus will be concentrate on process, not in product. They suppose that project performance can be more modified and improved, if this revising will be accepted, as from their point of view risk management restricts the contribution to project performance, as is threat orientated and ‘’not readily focussed on sources of operational variability in the performance of organisational activities’’, when uncertainty management perspective more concentrates on project life cy cle stage. Perminova et al. (2008) incline to agree with the statement of Ward and Chapman and suggest developing and researching the question of transforming.   In their work term `uncertainty is defined ‘’as a context for risks as events having a negative impact on the projects outcomes, or opportunities, as events that have beneficial impact on project performance’’. Risk and uncertainty are not synonymous. They are cause and consequence. Risk is one of the involvements of uncertainty, it cannot treat as uncertainty. From their point of view risk is certain and known, where uncertainty is event unpredictable and unexpected. Project manager can foresee potential threat and can undertake appropriate measures. In situation of uncertainty it is not possible to compute risk, therefore risk is less dangerous than uncertainty. Planning of risks is a significant step of project management in order to prevent undesirable issue of the project. But defining of risks depends on abilities and skills of project manager to recognise possible threats. Also project manager should be able use own knowledge from previous experience in order to overcome uncertain situations. However, it is not always possible to recognise all risks in advance. That is why authors believe that planning is not enough instruments in managing risks. ‘’One can plan only what one knows for certain.’’ Risk managers plan and consider risks, but there are uncertainties, which cannot be considered and foresaw. As the Danish Nobel Prize-winning physicist Niels Bohr said: ‘’Prediction is very difficult, especially about the future’’, to foresee all possible outcomes are very difficult too or even impossible (Hilson and Murray-Webster, 2007). Development of project management abilities and skills is ‘’an essential part of understanding and managing uncertainty’’. If the organisation or firm want to perform and extent themselves, it is necessary to manage uncertainty if you do not have uncertainty, you do not have any evolution. Unfortunately, not all understand the importance of development of uncertainty management, because of lack understanding of definition of uncertainty. Perminova, Gustafsson and Wikstrom recommend continuing exploring uncertainty in order to develop project management. Another risk researcher Jack Dowie (1999) claims that term `risk is a ‘’obstacle to improved decision and policy making’’, and it does not matter if this term uses separately or with other terms. `Its multiple and ambiguous usages constantly exposes to threat of separation such tasks as identifying evidence and making value conclusions. He writes, citing on Walkers paper, that risk defiles all discussions of probability ‘’because of the implicit value judgement/s that the term always bring with it’’, just as it defiles all discussions of value estimate ‘’because of the implicit probability judgement/s that it contains’’. Also he states that instead of `risk decisions and `risk factors people should use simply `decisions and `factors. It is not essential to use these terms with the word `risk. Word `risk only prevent from making right decisions. Kaplan (1997 cited in Dowie, 1999) joins to his words. He sa ys: ‘’for [communication] to take place, it is crucial that we have words that we all understand and use in the same way’’. However, `risk is ‘’not one of those words and that attempts to clarify it are doomed’’. Eventually, Dowie identifies that `risk has not important meaning; therefore `risk should be avoided in using. Risk has no importance and significance in making decisions. He strictly argues against risk. There are many opinions and points of view about using term ‘risk. Ones say that this using confuse and prevent from making right decisions and they argue definitely against risk, others that risk should be considered in certain situation and dependently of the subject, and it is wrong to examine risk in common application, also some of researchers suggest to transform risk to uncertainty. However, all of them agree that this field of discussions still stay open and need to explore and develop until all researchers will come to the one sole agreement. In project management, confronting with risk problems, sometimes disconcerts and makes difficult to reach definite purpose and in the case of using term ‘risk’ it seems that Perminova, Gustafsson and Wikstrom have a right point of view to this topic, that risk management and utilizing term ‘risk’ are needed researching and further exploring. Examining and studying an area of using term ‘risk’ can help improve not only risk management, but the whole project management too (Perminova, et al., 2008). References Association for Project Management (2006). APM Body of Knowledge. 5th ed. High Wycombe: Association for Project Management. Boussabaine, H.A. and Kirkham, R.J. (2004). Whole life-cycle costing: risk and risk responses. Oxford: Blackwell Publishing Ltd. Dowie, J. (1999). Against risk. Risk decision and policy 4(1), 57-73. Hansson, S.O. (2005). Seven myths of risk. Risk Management: An International Journal 7(2), 7-17. Hilson, D. and Murray-Webster, R. eds. (2007). Understanding and managing risk attitude. 2nd ed. Aldershot: Gower. Kliem, R.L. and Ludin I.S. (1997). Reducing project risk. Hampshire: Gover Publishing Limited. Macmillan dictionary. (2010). Definitions risk [online]. Available from: macmillandictionary.com/dictionary/british/risk   [accessed 5 October 2010]. Merna, T. and Al-Thani, Faisal F. (2005). Corporate risk management: an organisational perspective. West Sussex: John Wiley sons, Ltd. Neill, M. et al. (2008). A positive approach to risk requires person centred thinking. Available from: puttingpeoplefirst.org.uk/_library/Resources/Personalisation/Personalisation_advice/A_Person_Centred_Approach_to_Risk.pdf [accessed 16 October 2010]. Oxford advanced learner’s dictionary. (2010). Definitions uncertainty [online]. Available from: oxfordadvancedlearnersdictionary.com/dictionary/uncertainty [accessed 7 October 2010]. Perminova, O. et al. (2008). Defining uncertainty in projects – a new perspective. International Journal of Project Management 26(1), 73-79. Ward, S. and Chapman C. (2003). Transforming project risk management into project uncertainty management. International Journal of Project Management 21(2), 97-105. Wikipedia, The free encyclopedia. (2010). Definitions risk [online]. Available from: http://en.wikipedia.org/wiki/Risk [accessed 10 October 2010].

Influence of Sports Science Disciplines on Gymnastics Essay

Influence of Sports Science Disciplines on Gymnastics - Essay Example Gymnasts need to consider the issue or factor of rotation as one of the elements of the achievement of performance success in gymnastics. The success in gymnastics has a direct relationship to the ability of the gymnast or athlete to somersault, twist, and illustrate the potentiality of combing both elements.  Consequently, the ability and potentiality of the athlete to execute these actions is largely the function of the technique to generate or develop substantial and sufficient angular momentum in the course of the take-off. During this process, it is ideal to utilize or exploit the momentum conversation principle, while participating in the sporting activities. In addition, it is vital to utilize the essence that the ‘total’ angular momentum consists of the sum of the angular momentum in relation to success the segments of the athlete. Third, it is critical for the athlete to exploit the potentiality of the angular momentum to reflect the product of the moment in r elation to inertia, as well as the angular velocity. Proper application of these ‘facts’ are essential for the achievement of success by gymnasts. The approaches or application of the facts enable gymnasts to enhance their abilities in the course of generating twists while transferring the angular momentum from one body part or axis to another. Similarly, the gymnasts have the ability and potentiality to increase, as well as decrease the rate of rotation with reference to the alteration of the body configuration.

UK Taxation System Research Paper Example | Topics and Well Written Essays - 3000 words

UK Taxation System - Research Paper Example There are certain types of income that do not attract tax. They are benefits, income from tax-exempt accounts and special pensions. Residents of the UK are eligible for tax-free allowance called personal allowance, which is an amount of taxable income which the resident is allowed to earn each year. This allowance is free of tax. For the year 2008-2009, the tax-free amount is fixed at '5,435. If the individual is over the age of sixty-five, this amount is likely to increase. A registered blind person can claim tax-free blind person's allowance. Income tax is applicable on taxable income after the tax-free allowances. Certain deductible reliefs and allowance will reduce the tax bill of an individual. Some of the deductible allowances are married couple allowance, maintenance payment relief, and tax relief on pension, donations to charity based on gift aid or payroll giving. There are some other amounts which can be reduced from the tax bill. They are an allowance that decreases tax in retirement, tax advantages of personal pension and offers to charity (Income Tax, n.d). The revenue-raising methods of the UK government have come to debate with the abolition of 10 percent tax. The 10 percent tax was abolished to simplify the tax system. This is likely to affect the poor household which enjoyed limitations in paying tax. The reduction of the tax rate from 22 to 20 percent and the abolition of 10 percent tax are set to affect people whose annual income is less than '18,500. This initiative has raised argument because five million people who fall under the low earning group is targeted to raise more tax revenues. Simplification of tax is appreciable but the abolition of 10 percent requires identification of people who fall under the category and necessary benefits should be provided to help them. While families without children would be the worst effect, low-income families with children are expected to be in a better position. The tax reform will affect the already high cost of living of poor people (Abolition of 10 p tax, 2008).