Women And Women s Rights - 1171 Words

In the world that we live in women are still faced with many issues on a daily basis. Women are seen as less inferior then men, and this notion can be diminishing for how women are seen in the work place. The world is stuck on the reasoning of keeping things the same and remaining in the status quo, which is keeping traditional roles for men and women the same. Women are perceived as being the caretakers, nurtures, sympathetic, empathetic and over all nice. While men are seen as being assertive, self-reliant, head strong and leaders,. The qualities of women can be seen as being a pushover and can be a less attractive candidate for a position than hiring a man for the same position. In the work force women face issues that hinders them from being successful such as stereotypes, sexual harassment, and systematic justification. People are constantly being judged whether consciously or unconsciously, on the conditions of race, characteristics, and sexism. In the case of minorities in the work place there are negative connotations that come with it such as the angry black woman. Black women are held to a certain standard that they have to be friendly and if they are not they are stereotyped in a negative way and could potentially lead to them not being an appropriate candidate for a job. In contrary, the typical White woman is perceived as being ditsy, prissy, and snobby in some cases. This can be a negative aspect in the work place because others might not take them as seriouslyShow MoreRelatedWomen s Rights Of Women Essay1455 Words   |  6 Pagesa myriad of women have expressed through outlets such as public assemblies, literature, and speeches. There have been three waves of the women’s movement, each targeting a variety of issues within each era. The third wave was in 1995, where Hillary Clinton spoke in Beijing, China, claiming that women’s rights were the same as human rights, that every aspiring girl deserved the civil liberties that every man was given around the world. Moreover, the movement had shifted towards women in developingRead MoreWomen s Rights Of Women1265 Words   |  6 Pagesstands in the way of women being equal to men? Journalist Carlin Flora suggests the following, â€Å"While not all claims to humanity are universal and no one context, culture or continent can truly represent all peoples, the following three examples from very different contexts, cultures and continents show that some violations of women’s human rights are universal. In particular, it is still the case the world over that a woman’s reproductive rights, which impact on her right to life, are still seenRead MoreWomen s Rights Of Women881 Words   |  4 PagesTwenty –first century ladies are discovering it a daunting task to keep up both sexual orientation p arts as an aftereffect of the women s activist development. They are presently assuming liability for both the supplier and the nurturer, battling like never before to acquire and keep a superior personal satisfaction. Woman s rights has supported in equivalent vocation opportunity, battling to get ladies acknowledged into the employment advertise, and what initially began as ladies strengtheningRead MoreWomen s Rights Of Women Essay1647 Words   |  7 Pagesthe early 1920’s, women thought they had achieved the unachievable. They could finally work, keep their earned wages, marry whomever they please, and even vote. After reaching their goal and fighting vigorously, women could taste equality and the freedom they deserved. While women still have the right to work in today’s society, women are not exactly treated equal in the workplace. Regardless of the past and the extreme measures taken to ensure equal opportunities for both men and women, there are manyRead MoreWom en s Rights Of Women1590 Words   |  7 Pagesthe 1920s, women were ignored in every aspect of their life. From politics, to social situations, women were constantly looked at as lesser. The 20s was a decade of women ready to fight for their rights. From gaining social freedoms, to getting political rights, the 20s was the first decade of feminism. Many women played key roles in the fight for women s rights through speeches, marches, and much more. The women that fought for their rights in the 1920s completely changed how women live their livesRead MoreWomen s Rights Of Women1230 Words   |  5 PagesWomen’s suffrage has stretched from the 1800’s to present day, as women have struggled to have the same civil and constitutional rights as men in politics and be appreciated as equals in the workforce. Groups of women known as suffragists questioned the customary views of women’s roles. Eventually our nation has evolved and realized that male-controlled societie s suppress women’s rights. From the beginning steps taken in 1850 to 2013 with women earning combat roles in the military, women’s rolesRead MoreWomen s Rights Of Women1206 Words   |  5 Pagesto speak of women and the role of women in this election, the subject of women is tiresome but necessary in a world where gender is still existent as an obstacle for most. I cannot identify what woman is. I am basing my definition from our modern understanding of woman, our general view, and the popular experience. People are using younger women voting for Bernie Sanders as proof of gender’s irrelevant in this election, that women have achieved their rights. Even if women ‘have rights now’ it doesRead MoreWomen s Rights Of Women1393 Words   |  6 Pages Women all over the world are being treated different than men. Iran is one of the places that women are being treated the worst. From restrictions to punishments, women in Iran are being treated with no respect, and that is not okay. Women’s rights activists have tried to get it to change, and have traveled to many places to try and get more people to join their movement. There are many issues with women not having the same rights as men. One of the main problems is that they are treated lessRead MoreWomen s Rights Of Women1272 Words   |  6 PagesThroughout history, women have fought a strenuous battle for equal rights. Many men, and even some women, all over the world believe that women do not share the same value and importance to society as men do. On September 5, 1995, Hillary Clinton spoke at the 4th World Conference on Women, on behalf of women all over the world. Clinton raised awareness on how women s rights are being violated and why it is important to recognize women s rights as equal to everyone else’s rights. Even today, in 2016Read MoreWomen s Rights Of Women1052 Words   |  5 PagesThe family has traditionally been the basic unit of Chinese society where women have long been charged with upholding society s values in their roles as wives and mothers. Especially in the Qing Dynasty, women were required to balance society s i deals with the reality of raising a family and maintaining a household. Throughout the imperial period and into the beginning of the twentieth century, the relationship among family members was prescribed by Confucian teachings. The revered philosopher

Essay on Stress and Nursing - 1781 Words

We spend much of daily lives working. In fact, Americans spend about eight-times as many hours working as they do eating and drinking (U.S. Bureau of Labor Statistics, 2013). Approximately seven in ten Americans report that they experience symptoms of stress (Anderson, Belar, Breckler, Nordal, Ballard, Bufka, Bossolo Bethune, 2013). Stress is elicited by a variety of psychological stimulus associated with our jobs, our residences, our social interactions, and the activities we engage in (p. 249, Franken, 2007). Many Americans live with the burden of an unsatisfying job as well as a stressful workplace. An online survey of 1,848 people in the United States, conducted by the American Psychological Association, found that 74 percent of†¦show more content†¦Nurses are especially vulnerable to several related effects of stress, such as burnout, job dissatisfaction, increased interpersonal problems, increased health complaints, disturbances in sleep patterns, as well as clinic al depression and anxiety (Villani, Grassi, Cognetta, Toniolo, Cipresso, Riva, 2013). The potential for stress can be reduced by resolving difficulties in the workplace promptly, addressing staff shortages, turnover and absenteeism, and developing clear objectives and plans (McIntosh, Sheppy, 2013). Learning to manage and reduce stress by developing insight and coping strategies will help to maintain and promote nursing integrity and consistent patient care (McIntosh, Sheppy, 2013). Background on issue Many believe that stress is a simple problem, however it is often misunderstood and more complex than they believe (p. 181, Griffin Moorhead, 2014). Stress is the physiological and psychological response to excessive and usually unpleasant stimulation as well as threatening events in the environment (p. 284, Schultz and Schultz, 2010). Stress appears in silent and subtle ways but this negative response affects millions of employees in all levels of all types of jobs (p. 284, Schultz and Schultz, 2010). If identifiedShow MoreRelatedNursing Stress And Stress1352 Words   |  6 Pageshave a job and go to school will be stressed, overworked, or will drop out. In the nursing field there are many hours where an individual may not have as much time as they thought to do work, causing stress. Many hours of work and school can make a student so stressed they may decide to change majors because of such workloads. â€Å"If the level of role strain is not addressed and att empts are not made to reduce it, stress levels and feelings of incompetence increase, and the faculty member experiencesRead MoreStress paper (nursing)1669 Words   |  7 Pagesï » ¿ Stress Paper Steven Smith Saint Xavier University Stress Paper The main stressors in my life are school, and disturbed sleep pattern related to stress and hectic workload. Some common coping mechanisms to relief the stress that I researched and found to be effective, were, deep breathing, yoga, proper nutrition, and time management. These are just a few of the many stress coping mechanisms that I researched and thought they fit best with my active lifestyleRead MoreStress in Nursing Practice780 Words   |  4 PagesStress is a common occurrence in the workplace. In health care in particular, there are high levels of stress which can have a negative impact on the environment, the staff, and ultimately the patients. Nurses are subjected to a great deal of occupational stress which in turn impacts the quality of patient care. Occupational stress can be defined as, â€Å"the destructive physical and emotional response that occurs when the requirements of the job do not match the capabilities or desires of the employee†Read MoreStress Of Nursing Leadership And Management1267 Words   |  6 PagesStress of Nursing Leadership and Management As a normal part of life, everyone has stress. Stressful situation without making adjustments can effects your health and well-being. For example, I worked as a charge nurse and mostly as a RN supervisor. This job requires to use managerial skills as well as clinical expertise. The work environment of the skilled nursing facility was mostly short staffed, lack of resources, and overloaded. I, as a charge nurse or RN supervisor, was expected to always beRead MoreStress Of Nursing Leadership And Management1549 Words   |  7 PagesStress of Nursing Leadership and Management On a daily basis, everyone experiences stress. Stressful situation without making adjustments can effects your health and well-being. For example, I worked as a charge nurse and mostly as a RN supervisor. This job requires to use managerial skills as well as clinical expertise. The work environment of the skilled nursing facility was mostly short staffed, lack of resources, and overloaded. I, as a charge nurse, was expected to always be available, to beRead MoreThe Concept Analysis of Stress in the Nursing Field980 Words   |  4 PagesConcept Analysis of Stress: The nursing field is an occupation that is naturally subject to a high degree of stress because professionals in this field deal with grief, suffering, and death cases. The vulnerability to stress in the nursing occupation is also fueled by the fact that several nursing tasks tend to be mundane and unrewarding. In normal standards, nursing tasks range from being distasteful to degrading, disgusting, and frightening. Generally, many visits by patients to health careRead MoreNursing and Family Stress Theory Essay2862 Words   |  12 PagesAnalysis of Family Stress Theory Nursing theory explains the relationship between concepts to enhance understanding and knowledge about a phenomenon (Walker Advant, 2005). Theoretical frameworks for nursing of families provide a foundation for guiding the development of family centered care and research (Friedman, Bowden, Jones, 2003).The application of theory helps to guide nursing practice, education, and research and supports the development of evidence-based nursing strategies and interventionsRead MoreIdentifying Nursing Strategies For Reduce Stress1796 Words   |  8 Pages Identifying Nursing Strategies to Reduce Stress in Burn Patients 1304523 1303577 University of Alberta Abstract Sustaining a burn injury is a distressing experience for the patient and their family. Stress is an outcome of burn injuries that has physical, physiological, and psychological effects. Addressing the stress of the patient and their family is a responsibility of the nurse. Using CINAHL as a database, key articles were found by searching the following key words:Read MoreThe Effects Of Stress On Nursing Students Academic Performance And Health1250 Words   |  5 Pagescontext, nursing students also contend with problems associated with patients, educators, and the hospital environment during clinical practice. Thus, these aspects contribute to the stress related to being a nursing student (Karadag et al., 2008). Stress is a factor of key importance because it negatively affects nursing students academic performance and health (Rhead, 1995; Sheu et al., 1997). Consistently, studies report that nursing students self-esteem is negatively affected by stress duringRead MoreStress and Eustress: Adult Nurse and Mental Health Nursing1535 Words   |  6 Pagespsychologist’s approach stress and define it as a bodily response to demands, physically and emotionally; the behavioural response to events that are threatening and challenging to a person. According to Hans Seyle (1956), he states that stress is ‘the nonspecific response of the body to any demands’. The eustress is also used to describe stress as arousing and exciting. For example a nurse would use stress in order to perform well. It might be true suffering from stress which is unbearable, unpleasant

Automobile and Large Mass Free Essays

There was once a little boy of 6 years old called Lewis. One day, as he was looking out of the car window on his way to school, he discovered that a large mass of grey smoke was forming just above his dad’s car. Somewhat alarmed, Lewis looked at the other cars on the road to find out if they too had a cloud of grey smoke chasing them. We will write a custom essay sample on Automobile and Large Mass or any similar topic only for you Order Now To Lewis’ surprise,  all the cars travelling on the motorway had the grey smoke hovering around them. There was once a little boy of 6 years old called Lewis. One day, as he was looking out of the car window on his way to school, he discovered that a large mass of grey smoke was forming just above his dad’s car. Somewhat alarmed, Lewis looked at the other cars on the road to find out if they too had a cloud of grey smoke chasing them. To Lewis’ surprise,  all the cars travelling on the motorway had the grey smoke hovering around them. There was once a little boy of 6 years old called Lewis. One day, as he was looking out of the car window on his way to school, he discovered that a large mass of grey smoke was forming just above his dad’s car. Somewhat alarmed, Lewis looked at the other cars on the road to find out if they too had a cloud of grey smoke chasing them. To Lewis’ surprise,  all the cars travelling on the motorway had the grey smoke hovering around them. There was once a little boy of 6 years old called Lewis. One day, as he was looking out of the car window on his way to school, he discovered that a large mass of grey smoke was forming just above his dad’s car. Somewhat alarmed, Lewis looked at the other cars on the road to find out if they too had a cloud of grey smoke chasing them. To Lewis’ surprise,  all the cars travelling on the motorway had the grey smoke hovering around them. There was once a little boy of 6 years old called Lewis. One day, as he was looking out of the car window on his way to school, he discovered that a large mass of grey smoke was forming just above his dad’s car. Somewhat alarmed, Lewis looked at the other cars on the road to find out if they too had a cloud of grey smoke chasing them. To Lewis’ surprise,  all the cars travelling on the motorway had the grey smoke hovering around them. There was once a little boy of 6 years old called Lewis. One day, as he was looking out of the car window on his way to school, he discovered that a large mass of grey smoke was forming just above his dad’s car. Somewhat alarmed, Lewis looked at the other cars on the road to find out if they too had a cloud of grey smoke chasing them. To Lewis’ surprise,  all the cars travelling on the motorway had the grey smoke hovering around them. So Lewis asked his father: â€Å"Dad, what’s that grey smoke above our cars? † Lewis’ father was a little surprised by the question, but answered: â€Å"Well, Lewis, it’s called pollution. † There was once a little boy of 6 years old called Lewis. One day, as he was looking out of the car window on his way to school, he discovered that a large mass of grey smoke was forming just above his dad’s car. Somewhat alarmed, Lewis looked at the other cars on the road to find out if they too had a cloud of grey smoke chasing them. To Lewis’ surprise,  all the cars travelling on the motorway had the grey smoke hovering around them. So Lewis asked his father: â€Å"Dad, what’s that grey smoke above our cars? † Lewis’ father was a little surprised by the question, but answered: â€Å"Well, Lewis, it’s called pollution. † There was once a little boy of 6 years old called Lewis. One day, as he was looking out of the car window on his way to school, he discovered that a large mass of grey smoke was forming just above his dad’s car. Somewhat alarmed, Lewis looked at the other cars on the road to find out if they too had a cloud of grey smoke chasing them. To Lewis’ surprise,  all the cars travelling on the motorway had the grey smoke hovering around them. So Lewis asked his father: â€Å"Dad, what’s that grey smoke above our cars? † Lewis’ father was a little surprised by the question, but answered: â€Å"Well, Lewis, it’s called pollution. † There was once a little boy of 6 years old called Lewis. One day, as he was looking out of the car window on his way to school, he discovered that a large mass of grey smoke was forming just above his dad’s car. Somewhat alarmed, Lewis looked at the other cars on the road to find out if they too had a cloud of grey smoke chasing them. To Lewis’ surprise,  all the cars travelling on the motorway had the grey smoke hovering around them. So Lewis asked his father: â€Å"Dad, what’s that grey smoke above our cars? † Lewis’ father was a little surprised by the question, but answered: â€Å"Well, Lewis, it’s called pollution. † â€Å"Pollution? What’s pollution? † asked Lewis, waiting intrigued for his father’s answer. â€Å"Well, for example, it’s that grey smoke you can see above our cars. Cars that run on petrol or diesel give off gasses into the atmosphere, which are very bad for all living beings and the planet too. Today you can see a lot of the grey smoke because it hasn’t rained for a long time,† answered his father. There was once a little boy of 6 years old called Lewis. One day, as he was looking out of the car window on his way to school, he discovered that a large mass of grey smoke was forming just above his dad’s car. Somewhat alarmed, Lewis looked at the other cars on the road to find out if they too had a cloud of grey smoke chasing them. To Lewis’ surprise,  all the cars travelling on the motorway had the grey smoke hovering around them. So Lewis asked his father: â€Å"Dad, what’s that grey smoke above our cars? † Lewis’ father was a little surprised by the question, but answered: â€Å"Well, Lewis, it’s called pollution. † â€Å"Pollution? What’s pollution? † asked Lewis, waiting intrigued for his father’s answer. â€Å"Well, for example, it’s that grey smoke you can see above our cars. Cars that run on petrol or diesel give off gasses into the atmosphere, which are very bad for all living beings and the planet too. Today you can see a lot of the grey smoke because it hasn’t rained for a long time,† answered his father. There was once a little boy of 6 years old called Lewis. One day, as he was looking out of the car window on his way to school, he discovered that a large mass of grey smoke was forming just above his dad’s car. Somewhat alarmed, Lewis looked at the other cars on the road to find out if they too had a There was once a little boy of 6 years old called Lewis. One day, as he was looking out of the car window on his way to school, he discovered that a large mass of grey smoke was forming just above his dad’s car. Somewhat alarmed, Lewis looked at the other cars on the road to find out if they too had a cloud of grey smoke chasing them. To Lewis’ surprise,  all the cars travelling on the motorway had the grey smoke hovering around them. So Lewis asked his father: â€Å"Dad, what’s that grey smoke above our cars? † Lewis’ father was a little surprised by the question, but answered: â€Å"Well, Lewis, it’s called pollution. † â€Å"Pollution? What’s pollution? † asked Lewis, waiting intrigued for his father’s answer. â€Å"Well, for example, it’s that grey smoke you can see above our cars. Cars that run on petrol or diesel give off gasses into the atmosphere, which are very bad for all living beings and the planet too. Today you can see a lot of the grey smoke because it hasn’t rained for a long time,† answered his father. cloud of grey smoke chasing them. To Lewis’ surprise,  all the cars travelling on the motorway had the grey smoke hovering around them. So Lewis asked his father: â€Å"Dad, what’s that grey smoke above our cars? † Lewis’ father was a little surprised by the question, but answered: â€Å"Well, Lewis, it’s called pollution. † â€Å"Pollution? What’s pollution? asked Lewis, waiting intrigued for his father’s answer. â€Å"Well, for example, it’s that grey smoke you can see above our cars. Cars that run on petrol or diesel give off gasses into the atmosphere, which are very bad for all living beings and the planet too. Today you can see a lot of the grey smoke because it has n’t rained for a long time,† answered his father. d by the question, but answered: â€Å"Well, Lewis, it’s called pollution. † â€Å"Pollution? What’s pollution? † asked Lewis, waiting intrigued for his father’s answer. â€Å"Well, for example, it’s that grey smoke you can see above our cars. Cars that run on petrol or diesel give off gasses into the atmosphere, which are very bad for all living beings and the planet too. Today you can see a lot of the grey smoke because it hasn’t rained for a long time,† answered his father. Lewis spent a while pondering on this, and began to put two and two together. If the  grey smoke was bad, and it was all because of cars, then  why were there so many cars on the road? â€Å"Dad,† said Lewis slowly, â€Å"If the grey smoke is pollution and is bad for us,  why are we going to school in a car? † â€Å"So I can get to work on time, son. The bus or metro would make us late,† answered his father. It was Spring. As soon as the cold weather went, it came back again. The sun seemed ashamed to show his smily face for more than the odd morning. To top it all, loads of people were sick. A spectacular chucking-up bug was going around the school. If anyone looked so much as a bit pasty in class, the teacher would grab an empty litter bin and tell them to hold it close by. Minutes later the school secretary would be calling Little So and So’s mother and telling her to get over quickly and collect her sick child. The bug even got poor Isis, who was NEVER off school. Like everything else about her, Isis’s attendance record was usually perfect – but not this week, because there was no way she could come in. She texted Katie: â€Å"Poor me, I feel so rotten! Chucked up 6 times. Is that a world record? † Katie had so far escaped the bug. She was very careful about washing her hands and not going near anyone who coughed or spluttered. She asked her mother what could be done for Isis, and she suggested an ancient witch’s remedy made from mint leaves and mandrake’s root. ‘Sounds great,’ said Katie, â€Å"Why don’t witches cure everyone? ’ How to cite Automobile and Large Mass, Papers

Write about the Case Study Report on Flextronics- Professor Notes

Question: Write about the Case Study Report onFlextronics. Answer: Introduction Flextronics is suffering from several problems that are bob man resource and management related. Modern day management involves human resource in planning to ensure that employees are aligned to the business strategy that the organization. This has therefore led to the inclusion of human resource personnel at the management level and the rise of human resource managers. Organizations that are doing well in the modern business era have proper human resource management structures that are defined by several indicators within the organization. Employees look at these indicators to measure the benefits that they derive from the company out of their effort to give their best to the company. Flextronics faces several issues from the case study, namely; lack of a clear organizational culture, high employee turnover and lack of a hybrid management structure that is tailored to meet different employee views and perceptions regarding management (Clark 2009, P.131). This report seeks t identify human resource related issues in Flextronics and propose possible ways that can be used to solve the problems. Employee-Turn Over This is measured by the period that an employee stays with the organization or how often employees are replaced within the organization. Oswald, Eugenio and Daniel (2006, p. 24) suggest that it is based on the rate that the employees leave the company and not the reasons that make these employees leave. The movement of the workers inside and outside the organization is considered voluntary or involuntary and thus this is used to make decision on how the organization satisfies the employees. However, there are three aspects under which an employee can leave an organization, voluntary separations, layoffs and discharge. Voluntary separations entail termination of the relationship between the employee and the organization through the initiative of the employee (Yang, Wan Fu, 2012, P.840). The employee therefore laves the organization at will through requesting to end the contract with the organization. Layoffs are a result of suspension from the payroll system of the organization initia ted by the organization due to management decisions that are mostly driven by economic factors like slow down. On the hand discharge is a permanent termination of the employees services as a measure of disciplinary action. Here the employee is involuntarily discharged from the responsibilities and benefits that they derive from the organization. Macey Schneider (2008, p. 21) suggest that, employee turnover has been mostly defined as a negative issue but it can also have positive impacts if the organization can control the employees through establishing proper human resource systems. This is because turnover is used as an indicator of performance in determining the efficiency and effectiveness of an organization. This is a concern for many organizations since it negatively affects planning and the resources that the organization has invested. Flextronics invests a lot of resources in employees through training and development programmes that aim to polish the skills of employees and increases the competitive nature of the organizations. Since the company operates in an ever changing business line, the need for skills and right employee patterns is a factor that the management considers at all costs. (Costen Salazar 2011, p. 278). Researchers have argued that employee turnover is based on shocks that play a role in the decisions that the employee makes to ether leave the organization or stay in the organization. Under voluntary circumstances, better opportunities define the causes of departure by the employee to another organization. Luxembourg labour market indicates that churning rates are common in many organizations are related to the factors that lead to employee turnover. On the other h and Angel, Junquera, Ordiz (2008, P. 6032) use employee withdrawal as one of the major factors that increases turnover. The definition of withdrawal is expanded to include a wider array of variables. Human resource managers have linked employee turnover to job satisfaction within an organization. Several factors come into play to determine how an employee chooses on organization over another. These employees have expectations that need to be made for them to be satisfied. Using Maslows hierarchy, once an employee enters the organization salary becomes obvious and thus the need to satisfy higher level needs within the organization (Mehra et al 2006, P.21). Several factors play a role in employee turnover; motivation for higher pay, low responsibilities at work, poor management, limited career development and failure to recognize the efforts and achievements of the employee. Hungarian employees stay less with the organization and left easily when another opportunity arises with better opportunities. Further different employees from different countries had different perceptions about recognition. Some wanted certificates after a training course while others preferred other forms of recognition like increased responsibility with benefits (Macey Schneider 2008, P.23). Lack of Clear Organizational Culture Organizational culture is a sense of identity that employees use to identify themselves with an organization. This is a unique identifier that the staffs use to set themselves apart from other organizations. It exists in all organizations and defines the morale and motivation that the employees have. Cultures are communicated through artifacts, symbols, values and basic assumptions that visible and invisible. Maon, Lindgreen, Swaen (2008, P.25) present four types of organizational culture: communal culture, fragmented culture, networked culture and mercenary culture. The four types of culture play different roles within the organization through building of great teams within the organization. Organizations are based on interactions between individuals and groups in executing tasks within the organization. This culture contains unwritten rules that define the way the organization operates and meets business needs within the area that it operates. Flextronics lacks a clear organizational structure that defines the organization and guides the activities of the organization. After realizing that this does not exist, management has now channelled resources and personnel to ensure that they are able to develop an identity that defines the organization by enabling the customer and the employee to understand and easily determine what the organization stands for (Ilies Nahrgang Morgeson 2007, p.271). Therefore the culture defines how employees within the organization interact; it creates a healthy way of relating between employees at the workforce by developing loyalty patterns in the organization. Further, organizational culture stimulates healthy competition in the organization by necessitating a level ground where the employees base their actions of set standards that are established in the organization. It enables establishing of relationships between juniors and superiors and ways in which these relationships are defined. Employees are also motivated to give their best to the organization through forming bonds that are work driven. Through these bonds, employees establish the best relationships that increase efficiency and effectiveness of the workforce. Gordon (2011, P. 398) argues that, Organizational culture therefore entails policies in an organization that define the way of doing things that the organization feels is unique from other organizations. This enables definin g of individual roles and how the role is shared amongst employees. Work relations are defined by the relationship that the employees have when carrying out tasks at the organizational level. Organizational culture therefore is the mortar that cements relationships that employees form in their line of duty. For proper coordination from one task to another and one level to another, there must be an informal coordination that defines how the employees relate and how responsibilities are defined and shared. Further, Scott-Findlay et al (2006, P. 522), suggests that leading organizations have an established culture with clear unwritten norms that employees follow. This culture is used in orientation of employees and how they fit in the system. This encourages employee performance factors like punctual reporting on work and standards that increase efficiency. This enables the individual to develop a career that defines how the employees meet the needs of the organization and develop their career. When clear responsibilities are set within the organization, employees set their objectives that aim at meeting their career development needs. On the underhand, new employees use organizational culture to fit into the organization through acculturation. Lack of a Hybrid Management System that Accommodates Different Styles of Management Flextronics has a larger international presence with business operations in different countries. Each of these countries ascribes to specific management and communication patterns at the organizational level. For example directness and interpersonal differences can be experienced between Hungarians and Austrians. On the hand different teams within the organization collected different Six Sigma practises, quality and material management, programme management and training. This led to the need for a common platform within the company and its large scale operations that led to integration of both Flex University and Flex Factory. This led to global access to standardized training and leadership development in human resource. How to Deal with Employee Turn Over Paying employees more than what other competitors pay is the simplest solution to employee turnover. This will mean the company offers better benefits than the competing company and thus no employee will be willing leave the company. Hom Kinicki (2011, P. 281) argue that employee become dissatisfied with work due to the failure of the benefits they derive at work to meet family, community and personal needs. The individual is therefore in a conflict with his work from this inter-role a factors which makes them leave. Therefore a better pay will reduce the conflict through meeting the needs of the employee. On the other hand Baker (2012, P. 58) suggests that exit interviews help organizations to determine the reasons why employees leave. Finding relevant information regarding reasons for leaving will lead to developing appropriate strategies that will be used to correct the mistakes. If it is a management issues then the organization needs to ensure that proper factors are put in place to control turnover. Management can handle this through open door policy that allows employees to lay down their problems where management can respond and find ways of addressing them. How to Create Organizational Culture in an Organization Diagnosing culture is the starting point of the direction for organizational culture. Flextronics needs to identify its culture through determining the way of life that the employees should lead and relate with the customer. The need to analyze existing culture within the organization will help in identifying a new culture. Flextronics has very many departments and overseas operations in different countries. These countries are a product of different management styles and employee attitudes towards work. This has thus led to different approaches to work and attitudes towards the organization. For example Australian workforce was characterized by experienced workforce and functioning routines while Hungarian workforces had start up issues. This is the reason why a training program for future managers was developed but did not work. The company therefore adopted the collective intelligence approach through e-learning was seen as time consuming and ineffective. Further customers complai ned of the company lacking an initiative to create ONE Flextronics that could easily define what the organization stands for (Giberson et al 2009, p. 127) After identifying the existing culture, proper planning and change management processes need to be put in place. Culture change can be evolutionary, focused or revolutionary. The organization needs to choose the best culture type that complements the dynamics within. Flexibility, stability, internal and external dimensions may be chosen. The competing value framework suggests that each cultural profile should be differentiated from the other to identify a dominant culture that can be adopted (Waldman 2006, P. 21). How to Create a Hybrid Management System Tailoring the needs of the employees and line managers through developing a hybrid management system can be necessitated through integration of both Flex University and Flex Factors. This offers a tailored training package that will develop hybrid managers who unified fm over 30 countries. Therefore a unified management system that encompasses the perceptions of employees and the countries they come from can be the best strategy for developing a hybrid system (Schneider, Ehrhart, Macey (2013, p. 368). Implementation Plan for the Company Avolio, Walumbwa Weber (2009, p. 432) argues that the need to address management and human resource related issues within the organization is the approach to competitive advantage. Flextronics needs to align its employees to the business strategy that the company has to be able to meet the business needs of the company. Controlling an international market of over 30 countries means a clear strategy of minimizing internal management risks like turn over. This can create a gap and at the same time spill out company strategies to competitors. From the case study Hungarian employees have a high turnover that is based on pay. The company therefore has to review its compensation packages to determine whether they match up with other competitors. There are international rates that apply for different job groups that can be used to determine employee benefits. This illustrates that the company has taken long before revising its employee benefits (Fitzgerald 200, p. 13, 15). Training programs that fit the international needs of the company need to be developed. Key areas of challenge that are unique to specific countries need to be identified so that employees can be trained and aligned to the organization. After several trainings, global standards will be met where general programmes will be used. Developing of a Flextronics way of doing things will enable the country develop a new culture that can change the company, it seeks uniformity in the business operations within all the 30 countries. Therefore an organizational culture is important in moving the company to the next level. Employee relations and dynamics will be easily controlled while it will be easy to integrate new members into the company. This will also create completive advantage and enable the company to compete internationally (Ongori, 2007, p.11). Conclusion According to Cameron, and Mora (2003, p.12) every organization seeks to develop effectiveness in business processes through efficiency and high delivery of the workforce. High engagement of employees leads to satisfaction with their work and reduces turn over. This develops a culture within the organization that is a result of design and not default. Mangers have to craft proper business strategies that can propel the organization to competitive advantage. Using Maslows hierarchy each within the ladder is related to another that is to be met by the employee or has just been met. Thus motivation and culture are core elements that relate to each other. Flextronics has to ensure that it develops an organizational culture that can distinguish the company from other competitors. A flexible management system and structure need to be crafted that accommodates all the three countries. Creation of good conditions that support employees will reduce turn over and improve organizational efficiencies. References Angel del Brio, J., Junquera, B., Ordiz, M. ,2008. Human resources in advanced environmental approaches-a case analysis. International Journal of Production Research, 46(21), 6029-6053. Avolio, B. J., Walumbwa, F. O., Weber, T. J., 2009. Leadership: Current Theories, Research, and Future Directions. Annual Review of Psychology 60, pp. 421-449. Baker, S. D., 2007. Followership: The theoretical foundation of a contemporary construct. Journal of Leadership Organizational Studies, 14(1), 5060. Clark, M. A., 2009. Leadership and organizational culture: Linking CEO characteristics to cultural values. Journal of Business Psychology, 24, 123-137. Costen w., Salazar J. 2011. The impact of training and development on employee job satisfaction, loyalty and intent in lodging industry. Journal of Human Resources in Hospitality and Tourism, 10(3), 273-284. Fitzgerald, Thomas, 2008. Can Change in Organizational Culture Really Be Managed Organizational Dynamics, 17, 416. Gordon, George W., 2011. Industry Determinants of Organizational Culture. Academy of Management Review, 16, 396415. Henry Ongori, 2007. A review of the literature on employee turnover, African journal of business management. Giberson, T. R., Resick, C. J., Dickson, M. W., Mitchelson, J. K., Randall, K. R., Humphreys, J., Ingram, K., Kernek, C., Sadler, T., 2007. The Nez Perce leadership council: A historical examination of post-industrial leadership. Journal of Management History, 13(2), 135-152. Gooty, J., Gavin, M., Johnson, P. D., Frazier, M. L., Snow, D. B., 2009. In the eyes of the beholder: Transformational leadership, positive psychological capital, and performance. Journal of Leadership and Organizational Studies, 15(4), 353367. Ilies, R., Nahrgang, J. D., Morgeson, F. P., 2007. Leader-member exchange and citizenship behaviours: A meta-analysis. Journal of Applied Psychology, 92(1), 269277. Keller, R.T. ,2006.Transformational Leadership, Initiating Structure Substitutes for Leadership: A Longitudinal Study of Research Development Project Team Performance. Journal of Applied Psychology, 91(1): 202-210. Kets de Vries, M. F. R., Korotov, K., 2007. Creating transformational executive education programs. Academy of Management Learning and Education,6 (3): 375-387. Macey, W. H. Schneider, B. 2008. The meaning of employee engagement. Industrial and Organizational Psychology, 1: 3-30. Maon, F., Lindgreen, A., Swaen, V. 2010. Organizational stages and cultural phases: A critical review and a consolidative model of corporate social responsibility development. International Journal of Management Reviews, 12(1), 20-38. Mehra, A., Smith, B., Dixon, A., Robertson, B., 2006. Distributed Leadership in Teams: The Network of Leadership Perceptions and Team Performance. Leadership Quarterly, 17: 232-245. Schneider, B., Ehrhart, M. G., Macey, W. H., 2013. Organizational climate and culture. Annual Review of Psychology, 64, 361-388. Scott-Findlay Shannon, Estabrooks Carole A, 2006. Mapping the organizational culture research in nursing. In: A literature review. Journal of Advanced Nursing. 56 (5): 498-513. Waldman, D., Sully de Luque, M., Washburn, N., House, R., Bobina, M., Grachev, M., GLOBE associates. (2006, forthcoming). Cultural and leadership predictors of corporate social responsibility values of top management: A Globe study of 15 countries. Journal of International Business Studies. Yang,J.T.,Wan,C.S.,Fu,Y.J.,2012.Qualitative examination of employee turnover and retention strategies in international tourism tourist hotels in Taiwan. International Journal of hospitality management. 31, 837-848

The Tale of Kieu

The Tale of Kieu is full of characters, producing long-lasting impressions upon the reader and Dam Tien is one of them, even despite the fact that its role is only supplementary. Dam Tien is an apparition or a ghost that tells the fortune of other people; it represents itself in the form of a young woman.Advertising We will write a custom essay sample on The Tale of Kieu specifically for you for only $16.05 $11/page Learn More Nguyá »â€¦n Du first mentions this character when Kieu finds her grave. This ghost appears to her and makes a prophecy about the course of major character’s life. In particular, she says that Kieu will have to undergo a great number of hardships and miseries before she eventually finds happiness and love. It should be noted that the author provided us with biographical details about this character. In the past, she was a singer, â€Å"renowned for looks and gifts† (Nguyá »â€¦n Huá » ³nh, p 35, line 63). The writer also tells us that Dam Tien enjoyed considerable success among man who virtually â€Å"jostled at her door† (Nguyá »â€¦n Huá » ³nh, p 35, line 64). We also know that this character died in the prime of her life and to some extent, she became a symbol of youth and beauty and ,most importantly, their brevity. Kieu learned about her life from the story told by Vuong Quan. In this respect, Dam Tien is very reminiscent to Kieu; they are both beautiful and well-educated but their lives are tied with misfortunes (Teo, 352). We do not know whether Dam Tien is sympathetic of the main character or not. She manifests itself only to mark important moments of Kieu’s life but she does not act a guide. However, she appears at those times, when the main heroine needs some consolation (Stickney, 206). We should also mention that in the past Dam Tien was a songwriter and she is able to appreciate poetry and lyrics. So, when she reads Dam Tien’s lyrics, she praised them and in a way this is also consolation. By praising Kieu’s lyrics this ghost indicated to the main character that she is not alone in her sufferings and that there might be some other people who may understand her or at least try to do it. This is one of its major contributions to the Tale of Kieu. This character plays an important part in the development of the plot, since the memories of Dam Tien’s prophecy drive Kieu into the depth of despair and she attempts suicide, yet she was saved by Giac Duyen. This ghost becomes the only creature to whom the main character can tell about her misfortunes and grieves. Yet, one should regard this ghost only as an ill omen since in later parts of the poem Dam Tien finally tells Kieu that she will eventually find her love. She says â€Å"with many days ahead, you shall fulfill/your great past love, reap future happiness† (Nguyá »â€¦n Huá » ³nh, line 141).Advertising Looking for essay on literature languages? Let's see if we can help you! Get your first paper with 15% OFF Learn More Again, one has to emphasize the idea that this ghost is observed only by Kieu; other characters do no notice it. Thus, one can argue that it might be a figment of Kieu’s imagination. As it has been said before, Dam Tien is a secondary character but it does help the reader to better understand the inner world of Kieu and her feelings. This is one of the reasons why it is so important for this poem. Works Cited Nguyá »â€¦n Du and Sanh Thà ´ng Huá » ³nh. The tale of Kieu. Randon House, 1973. Print. Stickney Mary. River of Pearls. iUniverse, 2004. Print Teo Hsu-Ming. Behind the Moon. Soho Press 2007. Print. This essay on The Tale of Kieu was written and submitted by user Izaiah Burch to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here. The Tale of Kieu â€Å"The Tale of Kieu† is a Vietnamese epic poem written by, Nguyá »â€¦n Du  (1766–1820). It is one of the most important pieces of Vietnamese literature. It is a moving story about a young Vietnamese girl named Kieu who attempts to undo the wrongs of her past life, by enduring hardships.Advertising We will write a custom essay sample on The Tale of Kieu specifically for you for only $16.05 $11/page Learn More Through the story, we are drawn into the world of Vietnamese culture and way of life. The writer depicts injustice within the feudal system, after the dethroning of the Le Dynasty, and the status of women then. Even though the story is about 200 years old, it still holds true, as the plight of many young Vietnamese women is almost the same in today’s world. One of the main issues and controversies surrounding the story of the protagonist is morality. Many people consider this an immoral story, as it depicts the life of a pr ostitute. On the contrary, this story lends a voice to millions of women across the globe that human trafficking is a horrendous crime that exists even in this sophisticated world. â€Å"The Tale of Kieu† is a moral work as it depicts the hardship of a woman, who is forced into prostitution, to save her family from poverty, and betrayed by the men she loved. It exemplifies the plight of many young women who are trapped in slavery. The main protagonist Kieu is sold into prostitution and is constantly deceived by the men in her life. Despite this, she tries to maintain her dignity, and face her problems with determination. The author of the story focuses on the good as well as the bad aspects in the life of the protagonist. On many occasions in the story, we can see that Kieu is not an innocent character. But, this may be because of the fact that she has been wronged so many times in life, that she did what she thought right for her. She realized from her early day that she can not trust anyone in her life and that she has to look after herself for her survival. Many of her acts reveal that originally she is not a morally degraded woman. One cannot deny the moral act, when she refused Kim’s lustful designs on her, when they first met. As they were not married yet, she found it wrong to sleep with him, as maintaining chastity till marriage was the right, moral action for any woman. They were deeply in love with and initially when each other, kim professes his love for her, she replies, â€Å"ll etch your word, our troth, in stone and bronze† (Du). But, at the same time, she goes back on her vows, as she bends to the circumstance of her life rather than upholding her vows. Even though she fails to keep her promise to her true love, she is dutiful to her father, and she sacrifices herself to save her family from poverty and prison. Her sacrifice to save her family from hardship and poverty is nerve wrecking. Throughout her ordeals, she is used a nd abused by men. Yet she remains duty found, and responsible to her family. When she is visited by a ghost who reminds her about her bad â€Å"karma† and when she foresees her doom, she says,Advertising Looking for essay on literature languages? Let's see if we can help you! Get your first paper with 15% OFF Learn More â€Å"How sorrowful is woman’s lot! How sternly fate will deal with all of us!† (Du par. 2). We can see that her fall is not her doing. It is the pressure of circumstances that make her immoral. Many people could relate this to their surroundings, as there are many in the same circumstance as Kieu. Through Kieu’s story the author reveals the hard realities of life. Life has its own course as it is already scripted. Kieu represents those who are born to sacrifice everything in life, for their family. Even though, the protagonist tries to be virtuous, her circumstances in life do not allow her to be the person she wants to be. Fate has other things in store for her. Kieu is not an immoral woman, but just a victim of her fate. Works Cited Du, Nguyen. The Tale of Kieu. Paper Masters. A Division of E World Publishing, Inc. Web. This essay on The Tale of Kieu was written and submitted by user Kyan Knox to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Nebuchadnezzar II essays

Nebuchadnezzar II essays When attempting to write a detailed biographical essay on an individual who lived twenty-seven centuries ago, one may find themselves overwhelmed by the lack of tangible evidence presented. Not only is the evidence difficult to come across, but most often, it seems to contradict itself. Furthermore, it appears the Germans and Italians are far more interested in the history of Mesopotamia than we. I cannot count the amount of times my searches were ended by books entitled, Hethitische or Hethiter. It is noteworthy to understand the complexity of an ancient historians situation. How is one to comprehend, truly comprehend, the lives of people and cultures that existed long before our civilization was even conceptualized if we are yet unable to discover the truths behind such immediate events as the identities of Jack the Ripper or John F. Kennedys assassin? And yet, I found myself enthralled by a character that, more than any other, filled my imagination with fantasies of tremendous pow er and splendor. My mind raced as my imagination wandered long ago to the height of Babylonian supremacy under the great King Nebuchadnezzar II. His name is mentioned over one hundred times in the Bible and his military campaigns changed the shape of the world for five decades. He was born into Chaldean culture. These were nomadic peoples who had recently gained power in Babylonia. He reigned as king from 605-562 BC. Although his accomplishments barely outlived him, he single-handedly rebuilt an empire that lay dormant for six hundred years to a status of grandeur and elegance unmatched by any of its time. Finally, he renovated Babylon to such an extent that its majestic beauty surpassed anything that existed in the ancient world and enchants modern day visitors worldwide hungry to catch a glimpse of the great kings magnificence. In the Talmud, Nebuchadnezar is presented as Nebuchadnezzar the Dwarf. And yet, the...

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The development of the American Empire Essay Example | Topics and Well Written Essays - 750 words

The development of the American Empire - Essay Example As they sensed a power vacuum and a unique opportunity to influence the United States, the Union was specifically interested in stymieing these efforts and ensuring that the conflict remained as one between the states. More or less, these efforts were widely successful and they helped to encourage the further understanding the continent of North America, and the surrounding regions could be viewed as the sphere of influence upon which the United States alone had the license to meddle. However, understanding the way in which the American concept of empire developed cannot be appropriately effected without a cursory discussion of the doctrine of Manifest Destiny. Manifest Destiny was the intrinsic belief that the Almighty had provided the United States with dominion over all the land between the Atlantic and Pacific oceans. This belief had a profound impact with regards to the way in which colonization of these lands took place and the means through which the native populations were mi streated and relocated. Just as Manifest Destiny and an interpretation of American sovereignty came to be formed during and before the Civil War era, as well as afterward, the course upon which the United States would eventually engage was all but assured. One of the most obvious interventions within this sphere of influence took place during the Spanish American War; a time in which the United States sought to further weaken the Spanish Empire and take territories in the Pacific – as well as carve out further influence within the Caribbean.

Introduction To The Activity Based Costing Accounting Essay

Introduction To The Activity Based Costing Accounting Essay Traditional managerial accounting is at best useless, and at worst dysfunctional and misleading. (Shank, 1994) The Relevance Lost: The rise and fall of Management Accounting published by Theodore Johnson and Robert Kaplan in 1987 marked as the revolutionary criticism of the traditional costing system. Traditional Costing System was developed in early 20s when companies were almost 99% labour intensive (Kidd, 1994), no automation (Jan Emblemsvag, 2008) and production processes were austere. Significant changes in most manufacturers product market and production technology demand more accurate cost allocations (Krumwiede and Roth 1997) and focusing more on labour productivity may not be the best solution for the present day manufacturing and service organizations (Gunasekaran et al, 1999). It was hailed as the beginning of change for the better in the world of accounting (Sharman, 2003). In the notoriety book, their disparagement was centred on the passà © cost allocation technique that distorts production cost for decision-making purposes. Instead of providing solutions to management, traditional costing system had failed in predictable ways (Daly, 2010). Activity Based Costing In 1988, Cooper and Kaplan disseminated the Activity Based Costing (ABC) system to overcome hindrances and the peanut-butter spreading cost allocation of traditional costing system. Gunasekaran and Sarhadi (1996) (Vol 1_1_4) found that the development and endorsement of ABC had been stimulated and largely persuaded by Cooper and Kaplan especially in the manufacturing sector. It is arduous to find an academic or practitioner journal that does not talk about ABC in the accounting world and it soon it began to widely spread to the non-manufacturing sector. It was perceived to be the solution to the management accounting needs of organizations (Sharman, 2003). It was also said that Activity-Based Costing is clearly the most significant managerial accounting development (Harrison Sullivan, 1996). In fact some have portrayed it as cure-all for all kinds of problems (Doost, 1997). Since then ABC plays a significant role as a management tools and gained its popularity to the academicians, practitioners and industries. ABC was initially designed by George Staubus in the United States during the 80s. ABC was promoted as a system that would reduce the level of arbitrary cost allocations associated with traditional costing systems and result in more accurate product costs (Baird et al, 2004). Many authors often depicted ABC to one simple and powerful word which is accurate (Cooper and Kaplan 1988; Dugdale, 1990; Innes and Mitchell 1991; Morrow, 1992; Bhimani and Piggott, 1992; Turney 1996; Krumwiede and Roth 1997). Accuracy in product costing is vital particularly in making decision and also in alleviating organization in cost reduction and profitability purposes. Inaccuracies created by improper allocation of costs can lead disastrous pricing, product profitability and customer profitability management decisions (Hardy et al, 2002). (Working paper series 2004) The core of ABC is the activity concept (Turney 1991). According to Turney (1996), ABC is a process which assigns costs to product according to the activities and resources consumed or generally a method of allocating indirect costs to cost objects. Cost drivers and cost activities are the terms synonymous to ABC. ABC enhances cost allocation by using smaller cost pools called activities (Wegmann, 2010) and costs are then traced to these activities by keys called cost drivers (Cooper, 1990). Gunasekaran et al (1999) stated that the ultimate goal of ABC as a cost allocation system is to trace the production costs generated by the production of a good or service, as accurate as desired, to the causing activities. ABC is not only basis for computing accurate product costing, but it plays a vital role in management in managing costs. The 1980s is seen as the advent and widespread use of management philosophies such as Just-in-Time (JIT), Balanced Scorecard, Total Quality Management (TQM), and Theory of Constraint (TOC). Huczynski (1993) described it as the age of the management guru. The appetite for new forms of managing is strong and ABC is quickly recruited to feed it and soon after, ABC evolved from a cost allocation method to a management philosophy (Jones and Dugdale, 2002). Two reputable systems which was derived from ABC philosophy was Activity-Based Management (ABM) and Activity-Based Budgeting (ABB) (Cooper and Kaplan, 1998). Second Phase of ABC: Activity-Based Management Johnson (1988) argued that companies should manage activities alongside with the costs based on the relying principle of activities consume resources and products consume activities and this was supported by Ostrenga (1990). As discussed, ABC system was initially presented as new way to establish more accurate product costs compared to the traditional costing system. However, ABC soon began to enter its second phase, in which it became known as Activity-Based Management (ABM). The second phase of ABC is perceived to be the rational development of ABC, in which it focuses on the management of indirect activities, at various levels beyond direct productions and activities where it still continues to draw its back on the existing ABC. This development is regarded as an improvement to the value received by customer and the profit achieved. Johnson (1988) still maintained and applies the existing ABC rules where the activity-based information would focus managers attention on underlying cost drivers and profit unlike the distorted cost provided by traditional costing system. This influenced Turney (1992) where he voiced a similar opinion and suggested that ABM system seek two goals, which are common to organizations which can be reached by focusing on managing activities. The first is to improve the value received by customers and the second is to improve profits by providing this value. Activity-Based Budgeting In todays arduous economic environment with the growing inflation rates, shrinking sales volumes and rocketing business expenses, the Activity-Based Budgeting (ABB) system could be a safeguard in stabilizing and strengthening an organizations operation (Pockevi iÃ…Â «tÄ-, 2008). Countries worldwide then began to practice and implement such strategy into their organizations. ABB is developed based on the management philosophy of activity-based costing (ABC), which is considered to be similar to zero-based budgeting (Shane, 2005) and it measures how members of an organization allocate their effort among activities performed and effortless to design. Pockevi iÃ…Â «tÄ- (2008) conducted a study and tested ABB on the agricultural sector in Lithuania. With an ABB system in place, major constraints can be identified while maintaining the future operations of the organizations. It can measure the efficiency within an organization process with a clear picture and understanding by linking all the individual budgets and the department in the organization. ABB is also known for its exposure of non value costs where waste can then be eliminated to reduce cost. ABCs pitfall and Time-Driven ABC: A new ABC development? Despite much attention on the ABC model since the appearance in the 1980s, interest gradually decreased during the 90s (Gosselin, 2006). ABC slowly began to experience its pitfall. As the global competition increases, the need of efficient and effective tools to fit business strategy are greatly in demand and ABC gradually went into the accounting worlds slump. Gosselin (2006) argued that ABC failed to succeed in practical use in todays management practices; this was also supported by few authors such as ÃÆ'-ker and Adigà ¼zel (2010) and Velmurugan (2010). Gosselin (1997) began to argue that a so-called ABC-paradox existed. Despite the various articles published in journals, books, and its involvement in the academic world and also being endorsed by consulting companies, it is quite ironic of how implementation of ABC is still relatively low. Innes and Mitchell was the first few to conduct surveys on the implementation of ABC in companies in 1995, their studies showed that only 21% adopted ABC in the UK. Bjornenak (1997) followed their footstep by conducting surveys in Norway and found that 40% implemented ABC in their companies whereas in the other part of the world such as the Australia, Ireland, the US, Dutch and Italy reportedly to have 12.5%, 11.8%, 17.7%, 12%, 10% respectively (Nguyen and Brooks, 1997; Clark et al, 1999; Groot, 1999; Cinquini et al, 1999). Many large companies, which tried to implement ABC in the 90s, abandoned it due to change in competitive circumstances and the birth of new and develop management tools. Many of those who argued that ABC, although effective in allocating cost, it does not necessarily contribute to the overall effective of business decisions (Fladkjà ¦r and Jensen, 2011). The information provided by ABC may be extraneous and not as accurate as most users believe. ABC is also regarded as not necessary for most companies systems (Fladkjà ¦r and Jensen, 2011). Kaplan and Anderson (2007) brought up the case of Hendee Enterprises which is a Houston-based manufacturer of awnings where they argued that the ABC software took three days to calculate costs for the companys 150 activities, 10,000 orders and 45,000 line items (Wegmann, 2010). In 2003, Kaplan started to redesign the ABC system when many argued that it is too complex and time intensive to implement. This has led to the much anticipated new approach of ABC, the Time-Driven ABC (TD-ABC). He claims that the new ABC development, TD-ABC, reveals excess capacity, processes faster, able to provide high accuracy and can be well supplied from existing IT-systems, such as ERP (Kaplan and Anderson, 2007). Kaplan (2007) went again to argue that TD-ABC skips the activity-definition stage and hence the allocation of costs to multiple performed activities. They also argued that TD-ABC is a simplified version of the current ABC system at that time (Everaert Bruggeman, 2007; Everaert et al, 2008; Kaplan Anderson, 2004; Max, 2007; ÃÆ'-ker Adigà ¼zel, 2010). This was also supported by Demeere et al (2009) and Wegmann (2010) where TD-ABC is hail to be an improved activity-based costing system compared to its previous development. TD-ABC differs from the existing ABC system where the time estimates require to calculate driver rates can be obtained by direct observation or by surveying managers (Kaplan and Anderson, 2010). This saves time and is able to reduce the cost of implementation and updating the system. He further argued that managers are considered the more reliable source concerning accuracy of information on time consumption and activities compared to existing ABC system where information are derived from employees who tend to be bias. Consequently, with TD-ABC, managers are able to generate accurate information and encounter fewer blunders. Impact of the new ideas on both companies and consultant Soon after its establishment, TD-ABC began to receive a growing interest among academicians and a growing number from 9 to 67 in the period of 2003 to 2009. This was presented by Google Scholar and since then TD-ABC has shown a positive trend in the online world (Alsamawi, 2010). Demeree et al (2009) also began to notice the story behind TD-ABC and tested TD-ABC at an outpatient clinic. For instance, Demeree et al. (2009) implemented TD-ABC at an outpatient clinic. They have gathered data through direct observations and interviews with department heads and outpatient clinic managers. To register different time consumptions for relevant activities a stopwatch was utilized. This process was repeated 3 months later to ensure that consistent results were obtained. This data gathering method was recorded as a success. Other authors point out that TD-ABC brings conceptual shortcomings connected to the use of time estimates (Cardinaels Labro, 2007). Gosselin (2007, p.649) concluded that TD-ABC is the most recent development in the field of activity-based costing methods, but does not solve the conceptual problems inherent to ABC. Conclusion

Sex and Chance: Strange Bedfellows? :: Philosophy Essays

Sex and Chance: Strange Bedfellows? History was sex, French was sex, art was sex, the Bible... everything was sex except biology which was obviously sex but not really sex, not the one that was secret and ecstatic and wicked and a sacrament and all the things it was supposed to be but couldn't be at one and the same time-- I got that in the boiler room and it turned out to be biology after all. (Stoppard, 218) I'll admit it. I'm fascinated by sex. After all, it is the reason that we are all here, isn't it? And not just thanks to our parents: for years and years and years, sex has been the motor driving the evolutionary process. I don't think people give sex enough credit for its role in the evolutionary process. Call evolution "survival of the fittest", call it random chance, call it whatever you want-- in the end, whoever's left alive is just searching for another body in which to find comfort. I have not always been fascinated by sex. An infamous family story records my disgust when I first learned about "the birds and the bees". Apparently, I turned around in the car seat to look at my baby brother: "You mean you did it twice??" Part of my growing fascination has been a result of the evolving story I have been told/am telling myself about sex. In class, Professor Grobstein taught us about "lateral transfer", and Elizabeth dubbed sex "the transfer of genetic material". I don't like to think about sex in purely clinical terms, however. It's not just my status as a "hopeless romantic", it's also my belief that sex is bigger than the box of words it is often put into. Sex is a growing, changing thing that is going through its own evolution. Not that the process itself has changed much; it's human interpretation and response to sex that continues to evolve. Also , if sex is allowed leeway to expand beyond the clinical level, it gains greater implications (not that birth isn't a great implication by any means). As Stoppard puts it: "Einstein- relativity and sex. Chippendale- sex and furniture. Galileo- 'Did the earth move?'" (Stoppard, 90). In this sense, everything we do is linked inextricably to sex. (Upon writing this previous sentence, I realized that I have picked a topic which is quite beyond the scope of this paper, and would require many many years of research.

A case study on Padini Malaysia Essay

Introduction: In Malaysia Padini become the eyes catching brand in the most famous giant shopping mall. This brand also the most successful brand that I meet that can compete with the foreign same line brands like Giordano, Esprit, Elle and etc. From the minor focus group I did between my friends and relatives, surprisingly more than 90% of them thought that Padini is the foreign branded name like Esprit. Until I told them that actually Padini is the Malaysia local brand they also feel proud of this brand— Padini. Thus, Padini also has the history from the stretch until today so popular in the Malaysia consumers mind. Therefore, this is the reason why I chosen Padini as the brand that is MADE IN MALAYSIA to compete with other brands in Hong Kong to show that Malaysia Boleh! History: Padini began as a backend operation in Malaysia’s apparel industry, manufacturing, trading and supplying garments for retailers and distributors. Padini in Malaysia’s is a multibillion textiles and garment industry, a brand leader involved in the distribution and retail of its own fashion labels through 170 freestanding stores and in house outlet. It has also proudly carried the Made-in-Malaysia stamp abroad, with garment exports to Singapore, Thailand, Brunei and West Asia. The success of the company can be attributed to the prudence of it management and the commitment of its staff. Padini Products Range: Padini is mainly an integrated operation that controls its products – fashion  wear and accessories – from concept stage to manufacturing, merchandising and image marketing. Each brand represents a fashion philosophy; each philosophy covers a comprehensive range of products aimed at a targeted consumer. Brand image is strongly backed up by real value: quality, functionality and price. Padini Brands We address fashion-conscious consumers of both sexes and all ages through eight distinct brands: Padini Classic, Padini Authentic, PDI, P & Co, Seed, Miki House, and Rope. Vincci accessories have focused on the fast changing tastes of woman consumers, and Seed Cafe opens an exciting new dimension in food operations for the company. Padini’s New Stores The company is on the expansion trail, with new stores targeted in the immediate future for Ampang Point, Prangin Mall Penang, Jusco Maluri and IOI Mall. The Padini Mega Store in Johor Baru confirms the company’s reputation as a visionary leader in fashion retail. The 12,000 sq ft store consolidates all its brands under one roof for a total experience in shopping for clothes. In The Pipeline Padini will maintain and increase its leadership position in Malaysia’s fashion industry through various strategies. New brands and increased product diversity are key expansion policies. The company will continue to upgrade the image of its products while emphasising value and quality. Vincci is the company’s successful toehold in the lucrative but competitive women’s footwear market. There are plans to strengthen its dominant position with improved production lines and increased capacity. Having successfully etched its brand names into the consciousness of Malaysian consumers, Padini is moving to turn its various labels into regionally recognised fashion  leaders. It intends to fulfil the potential of the export market, especially in the Asean region, and will also step up overseas marketing for its products. Image Activities Padini recognises the value of advertising and promotions in enhancing the presence and leadership of its brands. It participates in:*Magazine Advertising (Female, Nuyou, Eh!, Cleo, Marie Claire, FHM, New Tide and Cittabella) *Cinema Advertising (Tanjong Golden Village, Mega and Pavillion) Blow-up posters at key freestanding stores, banners and fashion shows have all contributed to Padini’s complete lifestyle message. Vision The vision shared by everyone in Padini is to be the market leader in the retail industry. We are committed to achieving this goal through hard work, discipline and creative endeavour. Currently, Padini Holdings is consolidating its operations in order to be even more streamlined. In the long terms, we will continue to maintain our high standard of design and manufacturing quality as well as affordability. We are also working towards expanding the business on a regional basis. At present, we have a growing presence in our neighbouring countries, and we believe that there is great scope for growth. Environmental scanning towards country chosen: Marketing in different countries around the world are depending to many influences. It is possible to identify those influences in order to understand the market thoroughly. The development of successful international marketing strategies is based on an effective understanding of the similarity and differences that exist in the countries around the world. Padini are concerned with international markets need to be aware of the variety market contemplations relevant to their operations. Especially Padini only has limited exposure to international markets. Padini also lack of experiences toward the totally differences culture, geographically and other PEST factors countries like Hong Kong and Taiwan. The countries that Padini recently built their brand identity are Singapore, Thailand and Brunei. Therefore, in this assignment I plan to develop this domestic brand —-Padini in Hong Kong. Although it is full of challenge built this domestic brand in this full of stiff competition country. At the same time, Padini also will face a lot of the new problems like how to manage the four seasonal stocks keeping, design, 4p’s and etc. But, if Padini can overcome the problems and successfully built the brand image like Giordano, in the future Padini also can develop their brand in Japan, Middle East, Pakistan and etc. It is because Giordano already successfully open their outlets around the world, amazingly Giordano able to open 50 outlets in Middle East. Thus, in order to eliminate the problems we must scan the environment thoroughly. Buyer behaviour In international marketing the type of buyer behaviour must be matched to market considerations. Thus, Padini must understand the Hong Kong consumers buying behaviour towards fashion. The type of consumer buying behaviour varies according to the type of buying decision. The main influences relate to the differences between the brands available to the consumer and the degree of personal involvement decision. Buying process is relatively quick because of the limited differences between brands (it means the brands that have parallel image like Bossini, Giordano, Elle and etc) But not included high price brands like Guess, Calvin Klein (CK), Gucci and etc. It also under low involvement, low price compare to  Gucci and low risk group. Thus, consumers will always make their quick and fast decision when purchase Padini products. Therefore, if Padini enter into Hong Kong market, in the future Padini will become the potential brand in international market. Culture The difference of culture in international marketing is thoughtful. It is an obvious source of difference. Some easy to manage but some the other ways round. Culture is difficult to define precisely. It is the way, which people live together in a society, it also can influence by religion, education, family and reference groups. In Hong Kong the Hongkee are very concern about their personal image, especially the younger generation. They are willing to spend the money to make-up themselves and never think about the saving. Padini will has a competitive advantage in fashion market it is because nowadays the trend for the fashion will change so aggressively. Padini still can keep the cost low production because Padini is the backend operation apparel industry. Padini also can eliminate the culture problem in Hong Kong it is because the culture between Malaysia Chinese and Hong Kong are quite similar. It is because the Malaysian had influenced by Hong Kong culture through broadcast and media since we had our television. Politic factors The legal system operating within a host country is an important environmental influence for international marketers. Fortunately Padini products are the simple ordinary consumer products. But, the following areas in which international marketing management will be concerned to understand the legal position. Contracts for the supply and delivery of goods and services The registration and enforcement of trademarks, brand names, labelling Patents;Marketing communications;Pricing ;Product safety, acceptability and environmental issues Hong Kong is a free port and the financial hub in Asia. In Hong Kong the politic is stable compare to a lot of other countries. Therefore, it is the time to develop the brand in that country. Economic factors Countries can be classified in a variety of ways. Most classifications are based on national income and degree of industrialisation. Hong Kong GDP per capita in excess of $ 3000. The market size and growth is encouraged, it is because Giordano can open the more than 50 outlets in Hong Kong within a years. Thus, the demand will very impressive if Padini fashion can really suit the taste of the Hongkee. Competitive factors Stiff competition sure will occur in Hong Kong market, but Padini brand image is strongly backed up by real value: quality, functionality and price. In Michael Porter’s five forces the important forces that can affect Padini in Hong Kong is the rivalry between the competitors and customers. The others like substitutes, supplier and new entrant will be the second consideration. How to develop brand image 3.0 Symbols Buyers respond differently to company and brand images. The primary way to account for NIKE. NIKE succeeded in convincing millions of young consumers that shoe is not simply the shoe, it’s an attitude. Padini should also need to acquire this influence power in consumers’ mind. 3.1Media/ Advertising Padini in Malaysia is the popular brand in consumers mind. If Padini wish to develop the brand image in the Hong Kong consumers mind it not so easy. Therefore, Padini should appear in the most popular Hong Kong magazine. Apart from it, Padini also can give the post card brochures to customers to increase the brand awareness. On top of that, Padini might engage in programmes that broadcast the fashion shows around the clock or 24 hours in the Specially formulated Fashion Channel in the satellite TV. 3.2:Events/ product endorsement A company can build an identity through the events it sponsors. Every one know that Hong Kong TV programmes is attractive, consumers like to watch TV at the same time they also like to take the actor or actress as their image role model. Thus, if Padini can successfully sponsor the costume to the actor or actress in some soup opera or TV programmes. Padini brand will become more popular. These role models can conduct fan club activities featuring autography session and all these product endorsers are wearing Padini outfits. When Padini develop their brand in Hong Kong it still need to choose the appropriate media to promote their brand and products. Thus, Padini can take part in their fashion show. For example, every month in Hong Kong most popular shopping centre â€Å"TIME SQUARE† will conduct the fashion show. At the same time, a lot of the famous actors and actresses will come to give the comment toward the model, designer and the fashion they wear. If Padini  product also can be chosen by the famous actor or actress as their brand I feel that Padini will has the bright future in Hong Kong. 3.3: Atmosphere The physical space occupied by the company is another powerful image generators. For example, in Hong Kong DKNY developed a distinctive image through its outlets. When you enter in you will feel enter into star trek space ship. Thus, Padini need to survey how the competitors outlets interior design, layout, colour and furnishings in order to match the taste of the customers. If not, the consumers will project the brand is the inferior brand because of the outlets. How to maintain the brand equity—– ICEBERG MODEL Padini also need to plan how to maintain the brand equity, actually maintain the brand equity is difficulty as develop the brand. A brand is what the customer buys. But, the equity is the marketing asset that exists in the customer’s mind. Brands must be holistically integrated to meet target needs. For example in the Iceberg model the brand with nothing below the waterline lacks depth and sustainability. Thus it will not last for a long period of time. Actually Padini must always take care of their stakeholders. Padini should not only aim for maximising the profit and abandon the employees and other shareholders feeling. The best employees will generate the empire for the company if they sincere to their company. They will feel proud to be the members of the company. On the other hand, if the company squeeze them lack of motivation to them, sooner or later they will try to  destroy the brand of the company. How to be a social responsible brand Nowadays the global marketer concern about environmental issues and social responsible. Padini also can take this opportunity to develop their brand in consumers mind. Padini can do some promotion for example, if the customers purchase their products and keep their recycle bag for next time shopping use in Padini outlet they will deduct 10 cents for the environment charity group. It is because Padini can cultivate the customers to become more environmental friendly and Padini also can save their cost. At the same time, if everyone in Time Square carries Padini Bag, the other will be curious and wish to be part of the culture too. Therefore, the bag should have the serial number therefore the retailers only can proof the bag is old. From the serial number, Padini also can motivate the customers in the better way by offering them the lucky draw in every month to win the Padini products like belt, tee- shirt, vouchers and etc. Padini is the manufactures they have high technology in dyeing the material. At the same time, Padini also can tell the consumers that they very concern the environment pollution issues. Conclusion—- Long Term Strategy Padini also need to do the internal and external audit to strengthen the position in the international market. To do the audit the first step should do by Padini is to benchmarking with their strategy group competitors. The following picture is some example how to maintain the advertisement quality, outlets atmosphere, models, design and brand image compare with the competitors. Therefore, Padini also need to employ some of the foreign designer to pump in  some new blood in their new innovate design or pattern. Padini also need to provide some training to their stuffs to enhance skill and knowledge. As we know that world change aggressively, competitors have born everyday. If we cannot plan to create the value chain to the company, the company will hard to survive prosperity.

Brisbane Savings and Investment Bank

Brisbane Savings and Investment Bank Introduction Brisbane Savings and Investment Bank (BSIB) have developed to be a major player in banking industry in Australia. Although relatively new having been established ten years ago, the bank has experienced a fast growth rate. Due to good business environment, the bank was able to expand its domestic operation by increasing the number of branches.Advertising We will write a custom report sample on Brisbane Savings and Investment Bank specifically for you for only $16.05 $11/page Learn More The bank currently has branches in all major towns and cities in Australia. BSIB still maintains its Head Office in Brisbane major operations are based. Among the major operations at the Head Office include Retail Banking, Internet Banking and Business Banking. Retail Banking focuses on management of branches, customer accounts, loan and mortgage and cards. On the other hand, internet banking sector deals with managing online customers and online banking products. Business banking focuses on managing business based accounts, loans and mortgages and overdrafts. Apart from the Head Office, BSIB has another major office in Adelaide. The major operations based at Adelaide office include Institution Banking, Superannuation Products and Insurance Products. Operations in foreign exchange, hedge funds, share trading and bonds are managed from this office under Institution Banking. The office is responsible for management of insurance products such as life insurance, land protection, home and contents insurance. BSIB has experience rapid growth over the last ten years. When it started ten years ago, the bank had 1000 employees. The number of employees has increased with increased operations and it currently stands at about 17000. Computers and computer based information systems are integral part of every organization in modern days. Information system in an important resource in any organization and has significant contribution to an organization†™s productivity. In order to integrate the use computers and computer based systems effectively, an organization must exercise control over these important resources (Hall Singleton, 2005, p. 39). Although computer systems have positive contribution on productivity and efficiency, cost of irregularity and errors that may develop in the systems may have very severe effect on an organization. Control is essential in order to enable an organization to avoid or mitigate the negative effects.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More An organization can be affected severely by destruction or corruption of its database; data and information loss, loss of computer assets; effect of computer abuse; ineffectiveness of some computer systems and overall way in which computers are used within the organization. To avoid or mitigate negative effects that can result from use of compute rs and computer systems, information system auditors have become necessary. Information audit have become essential in order to enable an organization find gaps between its IT policy and usage and deficiency in information system design, results and usage. Information System Audit has become very essential with increased use of information systems. It entails gathering evidence which aids in the determination of whether a given computer system meets the required data integrity. In addition, it ensures effective utilization of resources. This increases the probability of an organization attaining its goals. Information System auditors not only ensure that there is adequate internal control on information system but they also ensure that the systems achieve their objectives. The IS Auditor should see that not only adequate internal controls exist in the system but they also wok effectively to ensure results and achieve objectives. Audit should ensure that internal controls implemented are proportional to assessed risk in order to reduce the identified risks to a health level. They also need to assess adequacy of internal of internal control in mitigating IT related risks. Information system has an important place in BSIB growth plan. The banks operations are fully computerized form normal baking operations to human resource management. Failure of information system can therefore have negative impact on the bank and affect its competitive advantage in a highly competitive environment. Auditing services for BISB for the last ten years have been provided by an external auditing firm. An audit team of six auditors have been responsible evaluating the organization’s IT systems. External auditors’ audit services however have been at a high level. BSIB executive management feels the need for more detailed audit and has proposed to establish an internal audit team. The internal audit team has the mandate of conducting a detailed audit of the major processe s of the bank, business operations, databases, systems, application, IT security and general business and IT management. IT Environment Advertising We will write a custom report sample on Brisbane Savings and Investment Bank specifically for you for only $16.05 $11/page Learn More ACL Software Audit Command Language (ACL) Software is one of the audit software packages. It is the most popular and common audit package followed by IDEA (Interactive Data Extraction Analysis). The software is used to help audit process in an organization. The software play significant role in supporting financial statement audits. ACL helps auditors to be more efficient when conducting their roles. The package has become very important as electronic environment becomes more standardized. Using ACL auditors can be able to obtain important information for evaluation as well as simplify data processing. The software is an effective tool to data extraction and analysis therefore m aking it easier to perform information system audit. BSIB will be using ACL software to extract and analyze information from its information system. Auditing the bank’s information system without the help of a program would be challenging. The company has complex IT environment with a lot of processes, data and information supported by the system. By using the program, the auditors will be able to extract the information they require, analyze the information and be able to make appropriate recommendation. By using the ACL software, the auditors will be able to take less time to conduct their audit, cause less disruption to normal working of the bank and be able to obtain more reliable result. ACL uses queries to obtain information from extract information from information system. BSIB has a wide IT environment. The organization used information technology to carry out most of its function. ACL queries could be prepared and used to extract data and information from the system. Queries could be prepared to obtain information on how the organization’s resources are used. Information system is very important resource to BSIB. Auditors need to obtain information on how the resources are used in order to verify whether they are used for the good of the organization. Apart from obtaining information on how the organization’s resources are used, queries could be prepared in order to obtain information on effectiveness of the system in meeting the organization’s objectives. The organization’s IT environment comprise of various system to make up the overall system. For instance, queries could be prepared in order to obtain information on effectiveness of ERP in managing the bank’s human resources. Variables to effectiveness of an ERP should be identified in order to assist the auditors to prepare appropriate queries.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Appropriate queries are required in order to obtain the appropriate information from the bank’s information system. Before preparing queries, the auditors must identify the king of information that they require from the system. After identifying the data that they require to extract from the system, the auditors should outline the design of their queries. The queries should outline the variables that would be used and the way the data would be obtained. After preparing the design, the auditors would then prepare the queries using ACL command. This would call for detailed knowledge on how to use ACL. An individual with technical knowledge on ACL software would be required for this process. ACL will help the auditors to identify various issues of interest. Through ACL software, the auditors will be able to point out activities and control weaknesses that can compromise the organization from meeting its objectives. Auditors will be able to identify data integrity, security, phys ical environment security, system efficiency and management continuity (Piattini, 2000, p. 107). The software will enable the auditors to identify weaknesses in input control, access control and data integrity. The software will enable the auditors to get information on how the server is used and management. They will be able obtain information on disaster recovery situation of the organization. The information system has various components that have to work together for the overall goals and objectives of the organization. The ACL software will enable the auditors to obtain information on how well the various components work together. It will enable them to identify weaknesses in the whole system and pinpoint the areas that would require to be reviewed. Concern for Audit and Control Information systems are a major resource at Brisbane Savings and Investment Bank. Most of the activities in the bank are carried using computer system. The bank’s success therefore depends highly on effectiveness of information system. Various risks associated with information such as data loss, abuse, and data integrity can compromise the bank’s performance. The bank has grown at a high rate in the last ten years. Starting in Brisbane ten years ago, the bank has been able to establish branches in almost all major cities and towns in Australia. Because of size of the bank’s operations, it is not possible for the management to exercise control over each and every activity. The bank’s employees have been able to increase from a thousand ten years ago about seventeen thousand currently. Managing the large size of staff could be challenging without the help of information system. To ensure that the information system is used effectively to help the organization meet its objective, auditing is essential. Information system auditing would help the organization to identify weaknesses in the system and therefore help the organization take the appropriate correc tive measures. Auditing would also ensure the computers and computer systems in the banks are used in the intended way and for the benefit of the organization. Role of Internal Audit Group BSIB has been relying on external auditors to audit its resources including information system. The executive management however feels that the external auditors are not adequate. The external auditors are not able to conduct detail audit since their audit is mainly at high level. Internal audit group is essential for the organization in order to conduct a thorough audit of the organization’s resources. Since internal auditors are centered at the organization, they will be able to conduct more detailed audit and therefore help the organization gain better control of its resources, be able to identify weaknesses in the system and take appropriate and timely corrective measures. The main functions of the Internal Audit Group will include verifying whether computer and computer systems are use d appropriately, verify where security issues are in order, ensure security of physical environment of the information system, verify whether there is appropriate input and access control and audit effectiveness of information system in meeting the organization’s objective (Dube Gulati, 2005, p. 72). Information system has great impact on the other auditing conducted in the organization. The information system is used for most of the banks activities. All other auditing therefore is influenced by the information system auditing. The information system holds most of the organization’s data and information. The organization’s databases have data and information on how other resources in the organization are used. They contain financial information, information on human resource and other important information. Information system audit therefore have great impact on the other audit. Components of Internal Audit Group Internal audit is important for BSIB to exercis e successful internal control. For internal control to be successful, the Internal Audit Group must be well composed. It should contain individuals with appropriate qualifications but above all, they should be able to work together as a team. The internal audit group would be comprised of team of well trained qualified staff drawn from various departments in the bank. The team will be led by an Audit Team leader. To ensure cooperation within the team, the Audit Team Leader will play a significant role in identifying members to the internal audit team (Dube Gulati, 2005, p. 67). Retail Banking, Internet Banking, Business Banking, Institutional Banking, Insurance Products, and Superannuation Products should be represented in the internal audit group. Audit team may be subdivided into business audit and IT audit, each headed by an audit leader. Five audit team leaders will be involved, each heading an audit team. 35 internal audit group members will be required. The members will distr ibuted among the audit team depending on workforce. The personnel working as auditor should have obtained sufficient training in the prerequisite on internal auditing techniques. To qualify, internal audit group members should have completed an internal audit course offered at a recognized third party. Members may also receive training by a personnel having successfully completed internal audit course and also having adequate experience in practice (Cascarino, 2007, p. 132). The audit group must demonstrate high level of integrity and professionalism in their practice. Audit Plan is essential for successful internal audit. Using the Audit plan, the auditors will be able to identify priories and establish strategies for meeting auditing goals. Importance of identifying Risks and Controls Successful Internal Audit begins with a successful identification of risks and the controls involved. Identification of risks and control play a significant role in preparation of Audit Plan and ther efore has important role in determining the direction of an audit (Cascarino, 2007, p. 117). Risks and controls enable auditors to set priorities for their audit process. Various risks and access issues have to be considered in BSIB audit. Physical risk such as system failure and theft are involved. For example, the bank’s server room is poorly ventilated therefore exposing the server to physical failure. The server room is also accessible to employees and visitors therefore exposing the system to several risks such as theft, physical and internal tampering. Controls are necessary in order to ensure that information system works effectively. The auditors should identify the available controls. The controls would give the auditors a guideline on how to carry out their duties and help them identify weaknesses in the system more easily. Detection of Risks at BSIB There are various ways which are used in detection and control of risk at BSIB. Inherent risks refer to vulnerability of an audit area to errors that could be significant individually or in combination with others. They occur where necessary internal control is lacking. Control risks refer to errors that could be significant either individually or in combination with others considering that the errors could not controlled by internal control. Various inherent risks are involved within the banks IT system. Group data warehouse is used by all applications using a common interface. This can lead to errors in case of failure. The bank’s server room is accessible to all employees and visitors without control. The server room is also poorly ventilated therefore exposing the system to possible failures. Some of controls risks involved include use of outsourcers to offer IT services. The IT infrastructure is managed by an outsourcer whose location is currently not well known. Mortgage/loans products, insurance and superannuation products are also management by outsourcers. Although these are possib le sources of error, the internal control may not be able exercise absolute control. Information System Risks at BSIB BSIB information system environment is prone to various risks. Some of these risks are outlined below. Physical risks Controls risks, Security risk Data integrity Performance risks IT infrastructure of the bank is managed by an outsourcer whose location is not well known. This poses the banks to possible risks in case the bank losses track of the IT service provider. Access to sensitive IT resource is not well controlled. For example, access to the banks servers is open to all employees and visitors therefore exposing the bank to risk. The server rooms are poorly ventilated therefore exposing the servers to possible failure. All the data in the bank is interfaced to the mainframe at real time. This can lead to bottle-neck especially during peak hours raising some data integrity issues. Various applications used to manage various processes such as Syst-Tell, Bus-Ban k, Cust ID and Trade-FX are add-up application. The application can lead to scalability and efficiency issues as the bank’s operations increase. Data integrity is a major issue at BSIB. Integrity of data inputted into the bank’s ERP is not certified by the necessary authorities. Common Information System Risks Information system auditing is essential in order help an organization indentify risks and take timely corrective measures (Piattini, 2000, p. 92). Organization security is the most important information system risks considered in information system auditing. An IS auditor should ensure that an organization has well defined policy to ensure security its information system. Information system resources are vital to an organization. An auditor should verify that the IT assets declared in an organization’s policy are actually existent on the ground. Employees and other individuals using information system can contribute to IT System risks. IT system users sho uld be aware and adhere to laid down security policy. Other risks include physical or environmental security, operational management, business continuity and compliance. Various measures should be taken to mitigate the information system risks. An organization must develop and maintain an IT policy to provide guidance on the way IT resources are used (Hall Singleton, 2005, p. 68). There should be proper access and input control to manage the way data is inputted into the system and the manner access is allowed. Authentication policies such as accounts and password controls are necessary. Audit Methodology Appropriate audit methodology is necessary for a successful information system audit. Key areas in an information system audit consist of audit planning, risk assessment, performance of an audit work and reporting (Cascarino, 2007, p. 87). Adequate planning is necessary before conduct. During planning, the purpose of the audit will be stated clearly. Various requirements for the a udit would be identified and appropriate preparation made. The responsibility, authority and accountability of the auditors are defined during this stage. Planning involves also identification of essential resources including members of the audit members (Weber and Jamieson, 2008, p. 95). Risk assessment is the second stage in information system audit. In this stage, possible risks in the information system are evaluated in order to provide the auditors with direction to follow in their audit. After risk assessment, the actual audit work is conducted. Audit work depends highly on audit planning and risk assessment. Using risk assessment results, the auditors develop audit plan or program that would be used for auditing. Reporting is an important step in auditing methodology. After conducting the audit test, IS auditor is expected to prepare and present appropriate report that communicate the outcome of the information system audit. The audit report includes findings from the audit, conclusions and recommendations. The reports may also include reservations that auditors have on their audit, qualification and limitations of the IS audit. Communication in Information Auditing Communication is a very important element in auditing. Good communication is required in obtaining information as well as communicating the results to the appropriate authority. Information System auditors work as a team. The outcome of audit process is not an individual effort but collective effort from all the audit team members (Weber Jamieson, 2008, p. 65). Proper communication framework is therefore required in order to enable the members to share information and thoughts as they carry out their duties. Apart from communicating among themselves, Information System auditors need to collaborate with other employees in an organization in order for them to obtain the necessary information that they require. Information system auditors need to communicate the results of their audit to the n ecessary authority. Reporting and other ways of communication should therefore be streamlined. Information Systems Audits BSIB IT Environment Information system audits are required in BSIB IT environment. Areas of high risks should be given more emphasis during the audit process. An audit is required to assess the services provided by the IT outsourcers. Management of the organization’s IT infrastructure, mortgages/loans, and insurance and superannuation products is provided by outsourcers. The resources and services are vital to the bank’s performance and should therefore be audited. Oracle ERP has raised various performance issues. To verify the system’s performance and contribution to overall BSIB performance, a detailed audit is required. The organization’s mainframe is vital to performance of BSIB’s information system. Performance and management of the mainframe require auditing. The bank’s information system is comprised of various app lications. The applications are possible source of shortfall in the organization and therefore require auditing. The bank’s server room and Hot Site are other areas that requires audit. Financial Environment BSIB financial environment has some shortfalls that impede the bank’s performance. The shortfalls should be addressed in order to improve the bank’s performance. Finance senior managers and Team Leaders should be provided with intensive in-house training in order to enable they understand financial assertions. This would enable them to exercise more control on their areas of responsibility. More resources including additional employees should be deployed to the Payroll Team in order to enable it review remuneration amounts for each business unit group on daily basis. Human resources core function application should be expanded in order to enable it handle the increasing number of employees. Training program and employees motivation strategies are required in order to improve performance of Accounts Payable Teams. To ensure improved performance, Account Payable Team Leader should be provided with appropriate resource in order to enable daily review of processing report and Exception report. Appropriate data integrity strategies are required in order to improve data accuracy and integrity in HR department. Oracle ERP Enterprise Resource Planning uses computer technology to undertake various functions of an organization. ERP integrates various functions therefore making management easier. The Oracle ERP can lead to various benefits to BSIB. The system can enable the bank integrate various functions conducted in human resource management. Instead of having independent systems to perform various issues in human resource management, the Oracle ERP will be able to handle them satisfactorily. The system will therefore lead to cost reduction. The system requires fewer personnel and is therefore efficient. When well implemented, Oracle ERP will improve on accuracy. Some of disadvantages of the Oracle ERP are inflexibility, cost and complexity. Oracle ERP is relatively complex and therefore not easy to use. Training and retraining would be required for best performance to be realized. Physical, Logical and Environmental Control Information system control should be all inclusive. Physical, logical and environmental controls should work together. Physical control required in BSIB IT environment includes computer maintenance, training, backup and physical access control. Logically, flow of data and information in the system should be well outlined. The logical structure of the information system should ensure data integrity and accuracy. Direct interface of the bank’s data with the mainframe may compromise data integrity and disaster recovery. The structure should be altered to allow indirect access to the mainframe. Various environmental controls are essential in BSIB IT environment. Access to sensitive IT resources sh ould be controlled. For example, criteria should be laid on individuals that can have access to the bank’s server room. Disaster Recovery and Business Continuity Disaster recovery and business continuity plans are necessary for success of information system. BSIB IT environment is lacking in disaster recovery and business recovery. Failure of some core IT resource could lead to great impact on the bank’s performance. The banks server rooms in Sydney and Adelaide need to be distributed in order to mitigate physical risks such as fire and other failures. Sharing Hot Site and Warm site with other organization may affect business continuity. Since, the bank is expanding at a high rate, it should consider establishing its sites. Data interface the bank’s mainframe directly. This may lead to great data integrity problem in case an interface fails. The system should be improved to allow caching and buffering. Some disaster recovery and business continuity strategies wi ll be necessary for BSIB. A disaster recovery and business continuity team will be necessary; alternative operational locations should be identified in case of disaster; backup sites should be implemented for the bank’s data while there should be proper safeguard of IT resource such as the servers and data store. Auditor’s Opinion Information system is a major resource to BSIB. The bank highly depends on its information system for most of its operations. To ensure consistent growth and high performance, BSIB information system should be well managed. There are material risks identified by BISB IT environment. Access to some sensitive IT resources is not well regulated. In addition, various applications in the bank’s IT environment are poorly integrated. There is physical failure threat due to poor management of some resources. Data integrity is compromised by poor training of some of the bank’s employees while disaster recovery and business continuity pla n has a discrepancy. Oracle ERP and other core systems are not working well together. Brisbane Savings and Investment Bank’s information system should review its information system in order to enable the firm gain a high competitive advantage in banking industry. Reference List Cascarino, R. 2007. Auditors guide to information systems auditing. New York: John Wiley and Sons. Dube, D. Gulati, V. 2005. Information system audit and assurance. Delhi: Tata McGraw-Hill. Hall, J. Singleton, T. 2005. Information technology auditing and assurance. Sydney: Thomson. Piattini, M. 2000. Auditing information systems. New York: Idea Group Inc. Weber, R. Jamieson, R. 2008. Information Systems Control and Audit. New York: Pearson Education, Limited.