Metamorphosis Of Narcissus Salvador Dali Essay Example For Students

Metamorphosis Of Narcissus Salvador Dali Essay The painting Metamorphosis of Narcissus was created in 1937 by oil on canvas by Salvador Dali. This painting uses a lot of images to say what it means, for example, a person, a hand, water, a starving dog, a chess board, a canyon or cliff, and people. This is not to fill the paper or distract the viewer from the suggested meaning or point, but to support the idea that hope and despair are reflections of one another; on opposite sides of a coin, spinning in mid-air, waiting to land and fix or destroy everything. The first thing that one thinks upon first seeing it, from far away, is that Dali just painted the same thing twice. From afar, it appears as if he simply cut the canvas down the middle and made one side brown and the other blue, but on closer inspection, one sees that the two sides, although very similar, are nothing alike. On one side, there sits a limp body staring at the reflection of herself in the water that she sinks in. The setting sun glistens off the back of her head, but she just wallows in grim depression and boredom. The canyons trap her in the barren wasteland as she sits motionless, without movement, struggle, or life. This mysterious figure looks so vacant that it might as well be dead. Nothing is happening on this side, so ones attention is directed to the other. On the other side, a blue decaying hand emerges from the ground with ants crawling on it, possibly making their homes in it or finding food on it. Atop this pedestal, rests an egg with a flower sprouting from it. This display of life emerging from the dead is a symbol of hope and beauty. To the left of the hand, a very unhealthy malnourished dog feasts on fresh meat; his salvation is handed to him and he survives. Behind the dog is a chess board with a young man in the middle of it, proudly surveying the battlefield as though it were his kingdom. To his left are people on a road that leads off into the horizon. All these things symbolize new beginnings out of old life and hope from death. The message that Salvador Dali was trying to get across is that hope and despair, failure and victory, and life and death are all equal forces, each one pulling the other in an eternal war to balance everything. Its all a cycle, and like all cycles, it repeats itself forever and ever, and theres no way of having one without the other. Guemica Pablo Picasso Pablo Picassos Guernica Pablo Picassos painting entitled Guernica has been a masterpiece of modern art since its first appearance at the World Fairs Fair of 1937. The huge mural has become an icon of Picassos work and has been interpreted in several unique ways, many of which contradict Picassos actual intentions. Artistically, the composition is balanced and is a characteristic of Picassos work; perfectly planned and flowing. The symbols of this piece despite the misconceptions of its many critics, including those present at the Worlds Fair in the year that the painting was introduced, were clearly defined by Picasso himself. The preliminary sketches of the work began in May of 1937, and was commissioned by the official Republican government of Spain in January of the same year. It was to be displayed in the International Spanish Pavilion at the 1937 International Exhibition, or as it is more popularly known, the Worlds Fair. Picasso was given a large studio in which to conduct his artistic endeavors in partial payment for the work which was being done. .u847ef65278dbe872746c1ae4c126cf04 , .u847ef65278dbe872746c1ae4c126cf04 .postImageUrl , .u847ef65278dbe872746c1ae4c126cf04 .centered-text-area { min-height: 80px; position: relative; } .u847ef65278dbe872746c1ae4c126cf04 , .u847ef65278dbe872746c1ae4c126cf04:hover , .u847ef65278dbe872746c1ae4c126cf04:visited , .u847ef65278dbe872746c1ae4c126cf04:active { border:0!important; } .u847ef65278dbe872746c1ae4c126cf04 .clearfix:after { content: ""; display: table; clear: both; } .u847ef65278dbe872746c1ae4c126cf04 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u847ef65278dbe872746c1ae4c126cf04:active , .u847ef65278dbe872746c1ae4c126cf04:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u847ef65278dbe872746c1ae4c126cf04 .centered-text-area { width: 100%; position: relative ; } .u847ef65278dbe872746c1ae4c126cf04 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u847ef65278dbe872746c1ae4c126cf04 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u847ef65278dbe872746c1ae4c126cf04 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u847ef65278dbe872746c1ae4c126cf04:hover .ctaButton { background-color: #34495E!important; } .u847ef65278dbe872746c1ae4c126cf04 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u847ef65278dbe872746c1ae4c126cf04 .u847ef65278dbe872746c1ae4c126cf04-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u847ef65278dbe872746c1ae4c126cf04:after { content: ""; display: block; clear: both; } READ: The Metamorphosis EssayPicasso went through many artistic periods throughout his career as an artist, one of which was cubism. In a few ways, Guernica, somewhat broke from the traditional cubism which he had a hand in inventing. The painting makes use of a two dimensional picture plain with all of the objects on the canvas appear flat looking as is dictated by the cubism style. The picture plain is not, however, fractured like many of the previous works which were categorized under the same style. Picassos reason for painting Guernica has been disputed by the many art critics of modern art, but perhaps the most accurate summary is the genius himself. Picasso explained that the work was not specifically about the bombing of Guernica, nor was it specifically about the Spanish Civil War which was the culprit in this destructive incident. It was rather a broad statement about human beings fighting amongst themselves, and the chaos which would ensue should such hateful human relationships be allowed to continue as they had in Guernica, Spain. The organization of the piece was carefully planned in the forty-five preliminary sketches, which obviously concentrated on leading the eye thorough the composition. The objects themselves balance each other well to create a peaceful composition. Picasso makes a conscious effort to emphasize the bull, the horse and the woman in the window as each of these images are important to the symbolic aspect of the graphic depiction of the bombing of Guernica. As one looks at the overall movement in the painting, they get a sense of frozen motion unlike what is typical of the futurism style of composition. The idea that everything came to a sudden halt with no time to come to a real rest. The one piece of evidence contrary to this is the soldiers arm which lays peacefully across the ground. The enormous 138 x 308 canvas was painted using only grey scale colors, which is said to be in co-ordination with the ink of the newspapers which often covered the bombings during the civil unrest in Spain. Picasso uses dominantly blacks and whites using value changes in few areas over the picture plain. He uses line extensively, with almost geometric shapes taking form and leading the eye as can be seen in many of his pre-production sketches. Texture is kept to a minimum in the specific work as it is a very two dimensional art work and as is common of the cubism style. He has made extremely good use of space as nearly the entire canvas is used, while maintaining the balance which is necessary to keep the composition aesthetically pleasing. Among the many symbolic images in the work are a bull, a horse a soldier with a broken sword and a woman looking out of a window with a very concerned look on her face. The broken sword in the soldiers hand, which can be seen at the bottom center of the composition was used to symbolize the broken spirits and the failure to resist on the part of the people. The woman is a symbol of concern for the fighting people by people who have succeeded in being able to see the whole picture. The largest contributing factor to Guernicas overall appeal is the excellent use of symbolism which encourages its audience to think. If ever given the opportunity I would be most interested in seeing the original of this work. I have gained a lot of respect for not only the artistic integrity of this painting, but also for Pablo Picasso as an overall intuitive and creative person.

Mean Girls Essay free essay sample

This movie, Mean Girls, is a very interesting movie that shows that you should always be yourself no matter what people think and no matter what they have to say. A few of the main characters in this movie include Cady Heron, Regina George, Karen Smith, Gretchen Weiners, and Ms. Norbury. All of these characters take part in the high school that the film take place in. The director of this movie is Mark Waters; he is a film director and producer. This movie was published in the year of 2004. This movie contains one type of genre which is the â€Å"Drama† category. This movie runs for approximately 97 minutes. I really enjoyed watching this movie. It is interesting to see how people’s attitudes can change due to one person and a specified reality check. This movie portrays that some of the smallest things can make a big difference within people’s attitudes and personalities. We will write a custom essay sample on Mean Girls Essay or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In 2004, Cady Heron had to leave her homeschooling and start going to public school. Cady was homeschooled all of her life and didn’t know what it was like to go to school with a bunch of teenagers. Cady lived in Africa her entire life, which was where her parents had a working contract. When she first reached high school, in the first couple of days she met Janice and Damian, who were known in the â€Å"Out Crowd† and completely against the â€Å"Plastics†. The â€Å"Plastics† had three beautiful and popular girls in it, the most popular, Regina, Gretchen, and the least popular of the three, Karen. The â€Å"Plastics† attention was automatically brought to Cady when they noticed how pretty and easily-influenced she would be. But Cady, being unsure about them, kept her friends Janice and Damian. Cady eventually ends up becoming close friends with the â€Å"Plastics† so that she can retrieve their darkest secrets and tell them to Janice and Damian. Little does everyone know, Cady soon starts to turn into a â€Å"Plastic†. When Cady falls for Regina’s ex-boyfriend, Aaron, that soon causes a problem between the two girls and makes Regina snap on the rest of the â€Å"Plastics† which leaves Cady in charge. When the story first begins, it takes place in a high school located in Evanston, Illinois, but the film was also shot in Toronto, Ontario. During most of the Evil plans and evil actions that the â€Å"Plastics† do, the camera was zoomed into their face in order to see their expression. This movie has various camera angles that all support what’s going on in the intense and dramatic scenes. Most of the Dolly shots are found at the end of the movie when they show what happens after the Homecoming dance. As they reach the end of the movie, they start narrating. The costume designers did an amazing job. They dressed the actors appropriately according to the year this movie took place in. The lightning during the speech at the dance makes everything seem more sincere and intense. In my opinion, the two main characters in this film are Cady Heron and Regina George. A majority of the film focuses on their relationship. Regina is the leader of the â€Å"Plastics†. Her nasty attitude towards anyone outside of that group is changed when she meets Cady. Regina was first very nice to Cady because she was very easy to influence and didn’t know much about the crowds in high school. As she sees the way Cady is acting and changing, she realizes that they will no longer get along based on how Cady was acting. Cady and Regina became distant and treated each other as if they didn’t exist. Cady is the new-girl in her high school. In the beginning, Cady cares about nobody but herself, but then realizes that she is making friends, and she tries to look out for them. Once Regina and Cady have a talk, Cady realizes that Regina is really just and evil back-stabber and those from the â€Å"Out Crowd† were completely right. Regina and Cady then treat each other as if they’re worthless. All the actors show a great amount of intensity and passion during the film. You can really see the connection that they really started to have, and that made the movie ten times better and even more interesting. Mean Girls relies on the theme; â€Å"Take me as I am, or watch me as I go.† I think it relies on this theme because at first Cady changed the way she was acting around everyone in order to fit in and seem liked, but it only made her look fake. Cady later on learns that if people aren’t willing to accept her for who she is, than they shouldn’t deserve to be in her life. In my opinion, changing who you are in order to fit in is only hurting yourself because you are not able to stay true to yourself. This movie is amazing, I loved it, and the overall point of the movie changed the way I choose to think about people. I learned that if I don’t really show who I am, I will be hurting myself by not being honest and true to myself, which is giving myself the â€Å"short end of the stick† and hiding my true potential. This movie could bring people together and help them focus on someone’s personality instead of what they look like. In my perspective, this movie really does demonstrate loyalty, trust, and respect, which are very important keys to life.

Activity Based Costing

Activity Based Costing Introduction Activity based costing (ABC) is a widely adopted accounting practice where the cost of making various products and services are based on the companies’ activities (Panda1999, p. 5).Advertising We will write a custom essay sample on Activity Based Costing specifically for you for only $16.05 $11/page Learn More The costs are specifically allocated to products and services according to the level of consumption of each category but comprehensively, it assigns more indirect costs into direct costs (unlike other conventional accounting practices) (Armstrong 2006, p. 363). The major benefit associated with this accounting technique (ABC) is that a company can be able to specifically know which products and services take up most costs and which are overpriced and less profitable so that a required remedy is developed. Activity based costing basically works by allocating the overall resource costs according to the activities commensurate with the m to the final products and services that are produced by a given company (Armstrong 2006, p. 363). In a more general sense, the technique is basically used to understand a company’s profitability in relation to the costs incurred when producing various goods and services. In this regard, it is important to note that activity based costing has been widely adopted by many organization because it aids in decision-making processes that touch on pricing, outsourcing, identification, and the actual benchmarking of the standards of production of goods and services (Panda1999, p. 5). However, in as much as the activity based costing technique has been beneficial to many organizations; many are also finding it very difficult to implement it. This trend has seen a number of organizations in emerging economies face a number of challenges adopting the technique, despite evidence of incredible success of its implementation in other parts of the world existent in many literature excerpts. Significant challenges have been recorded in areas touching on acceptability, augmentation (with other computer systems in the organization), ensuring the system is of value to the company and its environment (among other challenges) (Liu and Pan 2007).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More This study will critically analyze the experiences and challenges of such companies in implementing ABC and how many of them have been able to succeed with this process, while others have openly failed. This will be done through an analysis of two companies (XU JI Electrical Company Limited and Global Electronics Inc) operating in emerging markets. XU JI Electrical Company Limited Though activity based costing has been widely adopted in the Western world, there is still increased skepticism among many companies operating in developing economies of its effectiveness. Such is the situa tion observed in China (Liu and Pan 2007). In fact, Hu (2001) explains that the implementation of Activity based costing in China is still at the theoretical level. This situation can be evidenced in the case of XU JI Electrical Company Limited which is based in China. The company is basically an electronics company that manufactures electronic goods used in the development of public infrastructures like rail. Activity based costing technique was introduced in the company in the year 2001 when there was a strong need to devise methods on how to tackle increased competition in the industry and to employ more efficient accounting techniques for better performance. The initial system was particularly based on the labor-hour absorption rate where costs were allocated across production lines. This system was largely inefficient because it inhibited the company from pursuing competitive pricing strategies. Activity based costing was therefore introduced in the early months of the year 200 9 under the First product department where the main objective for implementing the costing technique was to establish accurate product costing information for purposes of cost control (Liu and Pan 2007). In the implementation of the activity based costing technique, the services of an implementation team was sought, where their primary mandate was to train the existing employees on how to use the system and to build an ABC conceptual model. The latter task was effectively carried out, except for the general administrative and finance expenditures which contributed an overwhelming expenditure of approximately 77% of the entire cost budget. Due to the fact that there was an increased organization structure inhibition, the implementation team decided to develop the ABC conceptual model on the number of employees evidenced in each given activity (as a temporary measure) (Liu and Pan 2007).Advertising We will write a custom essay sample on Activity Based Costing specifically for you for only $16.05 $11/page Learn More From this analysis, we can see that the company’s operations in China’s fast-paced business environment posed a challenge in the overall implementation of the ABC model because it was difficult to maintain it on an up-to-date level. In fact, similar research studies point out that many more companies face the same challenges especially in identifying a good cost driver for the application of ABC because some of these cost drivers become obsolete after a given period of time (Liu and Pan 2007). Liu and Pan (2007) further explain that the same situation has been evidenced in a number of Western economies where many companies have had to abandon their ABC implementation processes because of the volatility of the economy. After basing the model on the number of employees, the Activity based costing model had to be computerized where a specific Chinese software was identified for this purpose. However, during the imp lementation process, the lack of experience in dealing with such software augmentation led the company into significant conceptual errors that almost grounded the activities of Activity Based Costing implementation process. The company therefore had to seek the guidance of the activity based costing implementation team manager to asses the situation and provide possible remedies. The team manager did so, and after determining the company’s rationale, the project went on smoothly. The company was therefore able to produce monthly Activity based costing reports but there was a significant challenge in augmenting the ABC software with other computer softwares that were in existence before it. From this analysis, we can see that there is a strong need for technical expertise in the product implementation stage of ABC implementation to tackle functionality and compatibility issues. This fact is also supported by Baker (1998, p. 257) who affirms that the input of technical expertis e is vital in the overall successful implementation of ABC. The technical expertise evidenced in the above scenario was characteristic of the team manager’s input in salvaging the situation (ABC implementation). As regards functionality and compatibility issues, it should be understood that the incompatibility of the ABC system and other computer systems was likely to pose a problem for other staff members in the organization (like in the warehouse division or the finance department) because there normally are instances of increased workloads where the officers have to double-check data added by the frontline managers into the ABC system.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More In making the employees and staff receptive to the new ABC system, XU JI Electrical Company Limited decided to adopt the formal feedback session technique (Liu and Pan 2007). This technique was successfully used to show employees the benefits of the system; a process which ultimately led to a lot of satisfaction among the company staff. However, some sense of resentment was observed from the front-line managers who pointed out the demanding nature of inputting data into the system as their biggest cause of concern regarding the system. Nonetheless, after subsequent meetings, there was a growing level of understanding among the managers. A link between ABC implementation and performance measures was identified to be the biggest cause for concern when analyzed in terms of future implementation considerations of the project which was considered to be a future agenda for discussion. From this analysis, we can see that the inclusion of the bottom-level and top-level employees in the impl ementation process was critical to the acceptance of the costing technique. Though there were significant objections coming from front-line managers, there were subsequent discussions aimed at seeking employee buy-in that brought the managers onboard. This analysis shows that constant communication between all stakeholders in the organization is likely to improve the probability that changes will be accommodated in the organization. Global Electronics Inc Global electronics Inc is a company specialized in making power semiconductors for signal processing and power control applications and many of its products are also used in braking antilock systems, airbag systems, computer keyboards, modems and the likes. During the end of the year 1999, the company had experienced a significant dip in sales that caused a lot of tension within the company (as regards the long-term prospects of the company’s sustainability) (Juras 2003, p. 1). To remedy this situation, the company decided t o employ the activity based costing system to uphold the company’s efficiency. In a general sense, the company experienced significant success in implementing the ABC system because its new manager, Chris Richards, had a good background in ABC. This was the first step that could be learnt from the company’s experience in implementing ABC because the company’s new manager brought a lot of technical expertise that could be used in implementing the ABC model. In a more general sense, this analysis shows that importing beneficial technical expertise is a positive move towards ensuring smooth implementation of ABC. It is also important to note that having someone with a significant experience about the implementation of ABC, spearheading the process, is also a good move for the company. It was also observed that the education about the new model (ABC) and the task of wrapping management’s thoughts around the new model was still attributed to him (Chris Richard s, the new manager). Basically, management’s buy-in could be attributed to his influence. This analysis is important to organizations that experience problems getting management to adopt to new changes in the organization. More essentially, it is important to note that having someone with considerable experience regarding ABC, in the managerial team is a plus towards getting the overall managerial team to accept changes in the organization. Another reason for the smooth implementation of the model was attributed to the company’s operating capacity. The company‘s director of manufacturing (cited in Juras 2003, p. 2) affirmed that: â€Å"The number one thing we had going for us was an urgency factor. I truly believe people would not have given us the time of day with respect to ABC if we were making 10 percent return on sales. Having operating losses of $100 million causes people to listen†. Moreover, in successfully implementing the ABC model, a steering co mmittee which encompassed most members of all the company’s departments was quickly formed. The members came from finance committees, product engineering, operations management, and other functional teams of the organization, but extra assistance was also sought from external organizations to enable the company effectively implement the ABC model (Juras 2003, p. 2). The move to include members from various departments of the organization ensured that the steering committee was holistic, in terms of member contribution because all the departmental members represented most functional areas of the organization. It is also important to note the input of the steering committee in the implementation of the ABC model because it played a vital role in the entire process. The steering committee basically went ahead to define the tasks of each company plant department, assign the resource costs to the specific activities, and determine the activity drivers, among other technical areas of the ABC implementation model (it is important to note that all functional managers of the organization gave support to the steering committee) (Juras 2003, p. 1). From this analysis, we can see that having a steering committee was quite vital to the successful implementation of the ABC model, considering the above tasks are key in the design stage of implementing the ABC model (Salvendy 2001, p. 2319). It is therefore vital for organizations that have a problem going past the design stage of the ABC model to have a steering committee that specializes on moderating the tasks to be covered at this stage. It was also confirmed by Global Electronics’ manager that setting short-term goals during the implementation of the ABC model was essential in ensuring the process implementation process was smooth (Juras 2003, p. 3). The short-term goals set for the implementation of the ABC model was meant to improve the product cost accuracy and optimize the company’s product mix. A long-term objective was also established, and it was meant to transit the company into a long-term activity based costing management criterion. This is also another pointer that can be borrowed by organizations which have a problem implementing the ABC model because quite a number fail to understand the short-term and long-term goals of implementing ABC in the first place. Having clearly set short-term and long-term goals is therefore vital to the overall implementation of the ABC model because it steers the organization into the right direction during implementation. Integrating the new ABC model with other existent systems was also a tricky affair for the company, but it successfully managed to undertake the ABC model in an offline manner where the system was managed separately from the previously existing labor-based standard costing system. In the same manner, the new model was also managed separately from the financial reporting system. However, it was quite tricky for the co mpany to maintain the offline system because there were issues of employee behavior, and other issues arising from previous negative experiences learnt from the PUC process that the company engaged in. Part of this problem was summarized by Juras (2003) that: â€Å"The problem with a non integrated approach, even though it is certainly a lot simpler and less risky, is how do you affect behavior?For example, you cant run the marketing organization based upon achieving some desired gross margin when they are relying upon bogus costs to push the stuff that you dont want them to be pushing.But, how do you motivate these people to go after the right set of products if youve got a bunch of accountants sitting over here who have knowledge derived from some offline system that nobody else is aware of?† (p. 3). This experience showed that despite the fact that the company had a remedy to solve the problem of implementing the ABC model; it still experienced significant challenges in su staining the strategy for long. The biggest cause for this problem can be attributed to the fact that the organization failed to include the behavioral aspect of implementing this strategy. From this analysis therefore, we can observe that the failure to include the behavioral considerations of implementing the ABC model in the organization can eventually render the whole strategy useless. Comprehensively, the ABC implementation process went on as planned and fell within a nine-month schedule, but this smooth transition could be attributed to including activities within the cost model that bore a strong influence to strategic product pricing and mix decisions (Juras 2003, p. 3). The inclusion of a centralized project team also contributed a lot to the coordination of activities that were done in the implementation process. This team was quite crucial in ensuring a sense of consistency was observed within all plants. It is also identified that the top-bottom approach of implementing the ABC model was deemed appropriate because such a model was basically aimed at making lower-level employees understand the benefits of the ABC model. Moreover, it was identified that the ABC model was essentially hatched at the company’s headquarters and it was the duty of management to push the idea down to lower-level managers and employees (regardless of their personal decisions) (Juras 2003, p. 3). Interestingly, the move by the company’s project team to educate the plant manager was criticized by the company’s manager as ineffective because of the assertion that: â€Å"When we went to the plants to do training, it was like a whirlwind tour; we just showed them some charts and said, now sit down and we are going to ask you some questions.I dont think we put ourselves in our internal customers shoes. We paid very little attention to their constructive concerns or their need to truly understand ABC†. Conclusion This study points out the challenges and successes of implementing ABC by two companies operating in emerging markets. Comprehensively, we see that firms in emerging markets have a significant problem in accepting ABC because it is not a previously implemented model. Having a steering committee and seeking the services of an external agency (with a significant experience in ABC implementation) is a good strategy to making existing managerial teams accept changes. We have also seen that there is a significant challenge experienced by the companies in augmenting ABC with previously existing computer applications, and comprehensively, we see that seeking technical expertise in doing so is a good move towards ensuring there is a smooth transition into ABC, without causing any operational hitches. Also, we see that having clearly set goals is an important tool to steer the implementation of the ABC model in the right direction. This observation is critical, in the sense that, many organizations have been identified to abandon ABC implementation because they do not have a clear understanding of the importance of implementing the ABC model in the first place. In a general sense, we can see that adopting a top-bottom implementation strategy is also important in ensuring the ABC mode is implemented effectively. Burke (2006) affirms this fact and implies that the top-bottom implementation strategy is important because the decision to implement an ABC model is normally undertaken at the company’s headquarters and many organizations expect managers to ensure employee buy-in, to make the transition a success. Conclusively, we can say that organizations operating in emerging markets experience challenges of transitioning from old accounting models to ABC and therefore, tactical strategies need to be adopted to ensure there is a smooth transition from old accounting models into new models. References Armstrong, M. (2006) A Handbook Of Management Techniques: A Comprehensive  Guide To Achieving Managerial E xcellence And Improved Decision Making. London, Kogan Page Publishers. Baker, J. (1998) Activity-Based Costing and Activity-Based Management for Health  Care. London, Jones Bartlett Learning. Burke, L. (2006) CIMA Learning System 2007 Management Accounting Decision  Management. London, Butterworth-Heinemann. Hu, Y.M. (2001) The spontaneous formation and development of ABC, ABM in Chinese Organization. Accounting Research (China), 3, 33–38. Juras, E. (2003) Global Electronics, Inc.: ABC Implementation and the Change  Management Process. (Online) Web. Liu, L.Y.J. and Pan, F. (2007) The implementation of Activity Based Costing in China: An innovation action research approach. The British Accounting Review, 39, 249 264. Panda, N. (1999) Activity Based Costing For Indian Industries. New Delhi, Mittal Publications. Salvendy, G. (2001) Handbook of Industrial Engineering: Technology and Operations  Management. London, Wiley-IEEE.

Analysis Of Influence Factors Social Policy Essay Example

Analysis Of Influence Factors Social Policy Essay Example Analysis Of Influence Factors Social Policy Essay Analysis Of Influence Factors Social Policy Essay As for a good authorities, the valuable public policy, which refers to the authorities action or inactivity to cover with peculiar issues, can be regarded as one of the rating standards. Therefore, it seems that the procedure of policy devising, turning the authorities political vision into the existent plans and actions in the existent universe ( Cabinet Office, 1999 ) , becomes important which should be put on much more accent. Particularly, good quality policy doing depends on high quality information, derived from a assortment of sources-expert cognition ; bing domestic and international research ; bing statistics ; stakeholder audience ; rating of old policies and new research ( Cabinet Office, 1999 ) . The high quality information here chiefly refers to grounds which becomes more and more of import portion for the policy devising. Even more, the increasing usage of assorted sorts of grounds by authorities has determined the cardinal function of grounds in policy devising for twenty-first century. The term evidence-based policymaking of course comes up at the same clip. Actually, the rise function of grounds in policy devising does hold its ain grounds. As the development of modern society, the growing of knowing and intelligent public cast their involvement to the exact information provided by the authorities and inquire why. Therefore in certain distance, it facilitates the authorities to research the precise informations of all types with the aid of developed information engineering ( Davies, Nutley and Smith, 2000 ) . What s more, an increasing demand on answerability in authorities goads on the significance of grounds in a democratic society. Due to the above grounds, in UK the Blair Government, who was elected on the footing of What matters is what works , announced that to bring forth policies that truly cover with jobs, that are advanced and shaped by grounds instead than a response to short-run force per unit area, that tackles causes ; non symptoms ( Modernizing Government, 1999 White Paper ) , and demonstrated that it was a good clip for the new authorities to get down grounds based- attack to public policy ( Gary Banks AO, 2009 ) , At the same clip, they built a new relationship between societal scientific discipline and authorities every bit good as pointed out that public policy had to be driven by grounds. So, what precisely does grounds mean? UK Cabinet office defines it as analysis of the result of audience, costings of policy options and the consequences of economic or statistical mold ( Cabinet Office, 1999 ) Harmonizing to Chambers Dictionary, grounds consists of consequences of systematic probe towards increasing the amount of cognition ( Davies, Nutley and Smith, 2000 ) . Both two definitions can be divided into four sorts functioning for policy devising: descriptive informations, analytic findings, appraising grounds, and policy analytic prognosiss ( Carol Hirschon Weiss, 2001 ) . Descriptive information is a tool to demo objects status, location, relation and way of alteration. See, for case, before the Hong Kong Government introduced the environmental levy strategy on plastic shopping bags, sum of informations are collected to demo the increasing danger brought by the plastic bags. 3-the mean figure of plastic bags is used by Hong Kong people per twenty-four hours. 13, 503-the figure of dozenss of solid waste is disposed of at landfills per twenty-four hours ( EPD Hong Kong, 2009 ) . 20 to 1000-the old ages are needed to break up the plastic bag. From the exact informations, authorities could clearly see the negative environmental affect caused by the plastic bag. Thus, authorities s policy is made on the footing of big and comprehensive informations. The 2nd sort is analytic findings which refer to the identified information conducted by an academic research and analysis system, detecting the relationship between factors and current state of affairss ( Carol Hirschon Weiss, 2001 ) . Besides in the same policy-the environmental levy strategy on plastic shopping bags, after academic analysis, we can reason that the low environmental consciousness of public endangers the state of affairs of indiscriminate usage of plastic bags. The analytic findings are the way for seeking positive solutions in the procedure of policy devising. Evaluation serves for straight analyzing the bing policies in other states or topographic points, and so selectively taking for ain usage. Taiwan, as one of the innovators in environmental protection, provides valuable experience for the Hong Kong Government ordaining the plastic bag levy strategy. After measuring positive and negative sides of Taiwan s Restricted Use Policy on Plastic Shopping Bags and Disposable Plastic Tableware ( Our Group s Essay on Environmental Levy Scheme on Plastic Shopping Bags, 2009 ) , the HK Government adopts the same policy of restricted usage of plastic shopping bags while temporarily abandons the unavailable policy on plastic tableware. The last one is policy analytic prognosiss. In common state of affairss, analyst will cipher and foretell the possible cost and benefits of the coming policy. The study of anticipation will act upon the concluding release of the new policy ( Carol Hirschon Weiss, 2001 ) . In short, these four sorts of grounds are used as the footing of the authorities policy devising. However, no affair how of import grounds is, in the procedure of policy devising, its nature has several restrictions and troubles. Harmonizing to Gary Banks research on evidence-based policy devising, methodology the authorities choose, informations lack or overload, grounds transparence, people who research and analyze grounds, and the limited clip to make the information aggregation are all the possible factors to act upon the effectivity of grounds used in policy devising ( Gary Banks AO, 2009 ) . Sometimes, quantitative informations could be collected, but that does non intend they are the existent valuable informations needed. The addition usage of plastic shopping bags has no necessary correlativity with the heavy air pollution job. Therefore, the grounds for air pollution should straight from auto emanation, industrial emanation, waste deposition, etc. Peoples with diverse political value or involvement could be non loath to accept the grounds which obeys their involvement. What s more, even for the policy shapers, they would wish to put the manner of policy foremost and so look for verification grounds. In this sense, grounds merely can be regarded as one of the important factors in policy devising. It will be much more appropriate to name that evidence-influenced policy devising ( H.K. Wong s talk note ) . In add-on, other three chief factors-political, economic and societal factors, besides have a intensive power to impact the complex procedure of policy devising. Politicss here concerns with political system and crisis. On one manus, as we know, the stable political system determines the usual manner of the authorities policy doing. From the first beginning of policy proposal to the audience and to the concluding policy devising, every measure complies with a certain regulate with minor alteration. Furthermore, the same as the steady political system, political political orientation and beliefs besides become the major elements to coerce the policy made ( Philip Davies, 2004 ) . On the other manus, crisis detonation becomes the direct primacord to press the authorities to ordain and implement a new policy in the immediate clip. After the detonation of the planetary fiscal crisis, one time the economic state of affairs in Hong Kong got worse quickly, and the Hong Kong Government carried out series of policy to excite the recovery and development of economic system. In the 2009-2010 Budget, the authorities introduced several steps to guarantee the stableness of fiscal establishments and the market to bolster public assurance in our fiscal systems , including the proviso of liquidness aid to the banking system and the constitution of a Contingent Bank Capital Facility ( The 2009-2010 Budget of Hong Kong ) . Meanwhile, in order to diminish the unemployment rate caused by the fiscal crisis, the Hong Kong Government besides sustained the proviso of more than 60000 employment opportunities, increased the enlisting of civil retainers, and closely cooperated with Guangdong Province to make more occupations ( The 2009-2010 Budget of Hong Kong ) . Therefore, it seems that in some certain state of affairss, political factors are more available than grounds which needs clip to roll up and analyse. The economic system is frequently closely connected with the political relations. The long-standing development of economic system should establish on valuable policies. In every twelvemonth s policy reference, economic policy is the most of import 1. Harmonizing to the specific economic state of affairss, the authorities have emphasised their policy on different facets. For case, when the Hong Kong market was to a great extent hit by the fiscal tsunami, the policy accent are placed on how to get by with it and how to retrieve this twelvemonth. This is why the authorities make great attempt to stabilise the fiscal system, support endeavors and continue employment ( 2009-2010 Policy Address ) . Comparing to the old twelvemonth, there was no fiscal tsunami s striking, the Hong Kong Government focused more on 10 large-scale Infrastructure Projects which aimed to better Hong Kong s transit and associate up socio-cultural and concern activities with more efficient transit systems ( 20 07-2008 Policy Address ) . When speaking about economic factors, we should detect that every policy is restricted within the authorities finance. As we know, if the budget of a policy is mostly beyond the authorities s fiscal endurance after exact computation and the cost effectiveness/efficiency system, the policy will be cut off. Social factors here include experience and opinion of policy shapers, wont and tradition, force per unit area groups and advisers ( Philip Davies, 2004 ) . Normally, the experience and opinion of policy shapers are cherished decision on the footing on the old policy success or failure, incarnating rational capital and tacit cognition ( Philip Davies, 2004 ) . They are see as an influence factor. Actually, the usage of experience and opinion frequently appears in the status where the grounds is uncomplete or non-existent ( Grimshaw, et Al, 2003 ) . It can be regarded as a complement for grounds in the procedure of policy devising. Habit and tradition constitutes another societal factor impacting policy devising. Some establishments stagnate due to the unchanging wont and tradition. They refuse to do and implement new policy to excite the development of themselves. To a certain extent, Changing traditional and accustomed ways of making things to suit the forces of reason and modernnes s presents a major challenge for policy devising ( Philip Davies, 2004 ) . The last societal factor-pressure groups and advisers, progressively act upon the policy devising in the current yearss. The fast development of think armored combat vehicles in society, they have already profoundly penetrated into the political relations. Particularly when a policy contradicts with think-tanks and force per unit area groups involvement, their sentiments are powerful plenty to impact the policy devising. In a word, all the above factors come together to act upon the procedure of policy devising. Evidence, political, economic and societal factors supplement with each other, fixing for the to the full consideration of policy devising. However, factors come together here does non intend that every factor should go one necessary portion in a policy. In most conditions, there are merely two or three factors influence the policy devising. Now, I will analyse how these factors come together to impact policy doing within one instance. Small Class Teaching in Hong Kong is a typical instance which could turn out many elements come together to influence policy devising. As the development of modern knowledge-based society, more and more demands are raised on instruction system and method. Particularly, for the comprehensive development of younger coevals, it is normally supposed that little category with smaller figure of pupils per category is much more helpful than the normal big category in primary and secondary school. As for the instructors in little category, they could cut down their heavy work load, pay more attending to every single pupil and so learn pupils harmonizing to their ability. For the pupil, in little category they would hold more chances to pass on with instructors and schoolmates, participant in category activities and acquire more immediate feedback of their ain survey from instructors ( Group 2 s Essay on Small Class Teaching ) . Since July 1998, an unwritten inquiry on category size in primary and secondary schools was foremost raised by Hon Cheung Man-kwong in the Legislative Council. Till 2007, the Chief Executive eventually announced that the little category instruction would be launch in 2009/10 school twelvemonth in his 2007-2008 Policy Address. During the long period of policy devising, in order to roll up more resource every bit good as sing some contention issues concerned with the little category instruction, the authorities conducted a pilot survey in primary school with effectiveness schemes of category and group instruction in 2003/04 school twelvemonth and another strategy in primary schools with high concentration of disadvantaged students with consequence from 2005/06 school twelvemonth. During the survey, sum of feedback and quantitative informations have been collected from instructors and pupils through the manner of questionnaire. Qualitative information, carefully analyzed through syste matic lesson observations and instance surveies, acquire a decision that schools and instructors have non truly benefited a batch from the little category instruction ( Group 2 s essay on Small Class Teaching ) . Even though the concluding consequence of the survey has non been released to the populace, from the facet of grounds , it can be regarded as a good manner to get down. In add-on, the rating and experience-learning on the footing of abroad experience is besides a sort of grounds. The United State is a successful illustration on the execution of little category instruction, who conducts specific cost-effectiveness analysis and to the full considers the allotment of financess, the mark popularity, the category size and so on ( Group 2 s essay on Small Class Teaching ) . From the facet of societal factors, most of academic and parents representatives concurred with the policy of little category learning with the grounds that instructors should be professionally trained and care more about single pupil s demand. Furthermore, political parties such as Democratic Party and Liberal Party, besides agreed with the execution of this policy. Therefore, a great major of stakeholders were consentaneous the execution of little category learning which they believed pupils and instructors would profit a batch from it. In this sense, the strong sentiments for stakeholders have a certain impact on the whole policy procedure. From the facet of political factors, in 2002, the Consolidating High Cost and Under-utilized Primary Schools policy was introduced by Education and Manpower Bureau, taking to a threaten to sum of instructors occupations. Thousands of instructors hold a March and protested against the policy in July 2003 ( SING TAO, 2003 ) . This political force per unit area became one component to act upon the devising of little category instruction policy. Originally, the Hong Kong Government attempted to pattern evidence-based policy devising by carry oning the pilot survey, measuring and analysing the research every bit good as larning from abroad experience. However, political and societal factors partly become the elements of impacting the policy devising. Thus, grounds in this instance is still the most of import factor and the policy of little category instruction could be called evidence-influenced policy. To reason, in the complex procedure of policy devising, grounds every bit good as the political, economic and societal factors constitutes the influence elements. On one manus, Evidence, by agencies of descriptive informations, analytic findings, appraising grounds, and policy analytic prognosiss, occupies the most important place in policy devising. On the other manus, to some extent, the restrictions and troubles of grounds restrict the policy s formation. It leads to the evidence-influenced policy , alternatively of evidence-based policy . Yet, the being of the political, economic and societal factors makes up the restriction of grounds in a certain distance. They all serve for the whole policy procedure. Mention Cabinet Office, 1999, Professional Policy-Making for the Twenty-first Century, Strategic Policy Making Team, London, Cabinet Office. hypertext transfer protocol: //www.civilservant.org.uk/profpolicymaking.pdf ( accessed on 18 November, 2009 ) Cabinet Office, 1999a, Modernizing Government, White Paper, London, Cabinet Office. Carmen, Fiona, Helen, Gloria, Selin and Yvonne, November 2009, Group Paper: Environmental Levy Scheme on Plastic Shopping Bags Carol Hirschon Weiss, 2001, What Kind of Evidence in Evidence-Based Policy? Third International, Inter-disciplinary Evidence-Based Policies and Indicator Systems Conference, July 2001 hypertext transfer protocol: //www.cemcentre.org/Documents/CEM % 20Extra/EBE/EBE2001/P284-291 % 20Carol % 20Weiss.pdf ( accessed on 19 November, 2009 ) Chau Kam Yan, Hon Heung-Kwan, Kung Tin Ho, Leung Lok-Sum, So Tsit, October 2009, Group Essay on Small Class Teaching Donald Tsang, 2007, Policy Address 2007-2008: A New Direction for Hong Kong, policyaddress.gov.hk, hypertext transfer protocol: //www.policyaddress.gov.hk/07-08/eng/agenda.html ( accessed on 20 November, 2009 ) Donald Tsang, 2009, Policy Address 2009-2010: Interrupting New Ground Together, policyaddress.gov.hk, hypertext transfer protocol: //www.policyaddress.gov.hk/09-10/eng/index.html ( accessed on 20 November, 2009 ) Environmental Protection Department Hong Kong, 2009. Environmental Levy on Plastic Shopping Bags. hypertext transfer protocol: //www.epd.gov.hk/epd/english/environmentinhk/waste/prob_solutions/env_levy.html ( accessed on 3 November, 2009 ) Gary Banks AO, 2009, Challenges of Evidence-Based Policy-Making, Australia Public Service Commission, hypertext transfer protocol: //www.apsc.gov.au/publications09/evidencebasedpolicy.htm ( accessed on 19 November, 2009 ) Grimshaw, J.M. , Thomas, R.E. , MacLennan, G. , Fraser, C. , and Ramsay, C.R. , 2003, Effectiveness and Efficiency of Guideline Dissemination and Implementation Strategies, Final Report, Aberdeen, Health Services Research Unit. H.K. Wong, 2009, Lecture Note 3: The Rhetorics and Reality of EBPM Hum Davies, Sandra Nutley and Peter Smith, 2000, Introducing Evidence-Based Policy and Practice in Public Services, In What Works? Evidence Based Policy and Practice in the Public Services, Chapter One, 1-11, Bristol: Policy Imperativeness John Tsang Chun-wah, 2009, the 2009-2010 Budget, hypertext transfer protocol: //www.budget.gov.hk/2009/eng/speech.html ( accessed on 19 November, 2009 ) Philip Davies, 2004, Is Evidence-Based Government Possible? To be presented at the 4th Annual Campbell Collaboration Colloquium, Washington D.C. , 19 February 2004 hypertext transfer protocol: //www.nationalschool.gov.uk/policyhub/downloads/JerryLeeLecture1202041.pdf ( accessed on 20 November, 2009 ) hypertext transfer protocol: //www.singtao.com/archive/fullstory.asp? andor=or A ; year1=2003 A ; month1=07 A ; day1=21 A ; year2=2003 A ; month2=07 A ; day2=21 A ; category=all A ; id=20030721a01 A ; keyword1= A ; keyword2= ( accessed on 20 November, 2009 )

International Human Resource Management Assignment

International Human Resource Management - Assignment Example The researcher states that the second way in which the manager can cope up with the pain of employees laid off is to smoothen the effects of lay off for the managers or company to do their best and find out those leaving the company for a new job. This includes calling the candidate before hiring, help them a get better job opportunities in the market. The company should bear all expenses related to the career counseling of the people. In this context, a company can provide on-site training for good resume writing and offer an interview session for the employees. The company should bear all the expenses in the hope of better prospects and greater loyalty from their existing employees. The third way to help layoff employee is to offer psychological counseling to the managers or company according to the psychologists, â€Å" losing the job is similar to losing someone very close to you†. Lots of psychologists and employment consultants have said that people who have lost their j obs in their youth face a critical situation, which creates critical mental trauma. The psychologists have stated that in recent days terminated people are going through a wave of emotions and they easily convert these emotions into mental shocks, depression, bargaining, denial to anger, and finally acceptance. Majority of the job counselor says that the key to overcoming a job layoff problem is not only strengthening the emotions but also understanding how to deal with the after-effects of termination on the terminated and existing employees. Dismissing an employee is a very difficult job for a manager and has to be done very carefully. Dismissal meetings that are poorly managed can break the trust and loyalty of the employees for the organization. Just as any management task, the dismissal meetings also need to be done well and in a legitimate way (Haq and Yarbrough, 2006). An employee can be terminated due to several reasons, including legality, redundancy and some substantive is sues related to the job.

Evaluation of Apple Incs decision about launched product Apple Pay, Essay

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What caused the French revolution - Research Paper Example On the other hand, â€Å"the nobility were exempt from taxation; the clergy were entitled to the privilege of taxing themselves, in the form of free gifts†¦ [and all these were for the] benefit of the privileged classes, and to the detriment of the people† (Mignet 4). Such prevailing conditions, which did not change for many generations, created a deep-rooted resentment in the minds of the common people. On 14th July 1789, few people from the working classes and a handful of soldiers took control of the famous prison of Bastille in Paris, which soon changed the entire history of France. A number of underlying factors triggered the seizing of Bastille, of which the chief ones were, persistently increasing taxes (the economic factor), the Old Regime (the social factor), and to a certain extent philosophical inspiration from Enlightenment theories and the American Revolution. However, the more apparent and immediate reasons that triggered the revolution were increasing price s of food items (bread), removal of third estate from the meeting hall and Louis XVI’s ordering of Swiss guards into Paris. Here the most important factors were the economic and social causes related to the Old Regime. France at that time was socially categorized into three different estates. The first estate comprised of high-ranking religious leaders or clergymen, who had the privilege of paying no taxes to the monarchic government. The second estate comprised of nobility that were primarily landowners and paid no direct taxes. The third estate, which comprised of the rest of the population (the urban middle class, the urban lower class, and the farmers), paid all the taxes. Thus, the ones that had the least, paid the maximum taxes (royal taxes, feudal taxes, and even work related taxes) and through this process lost almost half of what they earned as wages (Frey and Frey 2). During this time, France suffered a series of defeats against Britain in various battles, which pla ced a huge burden of debt on France. It caused a fall in public morale and increasing social unrest owing to the increasing economic pressure on the common people (pressure to increase the revenue to service the debt). The third estate that was already paying high taxes was further burdened with more, and with the second estate refusing to pay any form of taxes, the situation turned worse. With expenditure being more than the revenue, King Louis XVI decided to hold all reforms and did nothing to improve the worsening situation (Frey and Frey 3). Another factor that triggered the French revolution was the American Revolution, which showed how absolute monarchy could be overthrown and democracy established. The third important factor was the various philosophical teachings and writings of this era (the era of Enlightenment), such as, writings of John Locke, a philosopher whose works advocated freedom from persecution. An increasing number of French citizens became influenced by notion s of natural rights (humanitarianism, fraternity, liberty, and equality) and the rather ambiguous notions of State based Contract theory, as conceptualized by  Turgot, Diderot, Voltaire, other  social scientists and philosophers of  the Enlightenment era (Peyre, 63-65). The  American Revolution  showed that it was actually possible to use Enlightenment theories to make a government function effectively (Mackey, 57). Some of the American revolutionary leaders, such as,  Benjamin Franklin  had spent a great deal of time in Paris and mixed liberally with the intellectual society in France. Besides this, long-term contact between French army and American revoluti